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HR 1227 102th Congress House Taxation American military assistance Cost of war Defense budgets Government trust funds Income tax Persian Gulf Persian Gulf War Tax administration Tax rates Tax returns

To amend the Internal Revenue Code of 1986 to permit taxpayers to increase the amount of their Federal income tax liability by 5 percent for purposes of funding the Desert Storm operation.

Introduced: March 5, 1991 See on congress.gov
This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 12, 1991
Referred to the Subcommittee on Procurement and Military Nuclear Systems.
Mar 12, 1991
Executive Comment Requested from DOD.
Mar 5, 1991
Referred to the House Committee on Ways and Means.
Mar 5, 1991
Referred to the House Committee on Armed Services.
Mar 5, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to permit taxpayers to elect to pay a five percent tax surcharge on their income for any taxable year to fund the Desert Storm operation. Establishes the Desert Storm Trust Fund and transfers the taxes received to such Fund.

What's happening now March 12, 1991

Referred to the Subcommittee on Procurement and Military Nuclear Systems.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
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APA
U.S. Congress. (2026). H.R. 1227: To amend the Internal Revenue Code of 1986 to permit taxpayers to increase the amount of their Federal income tax liability by 5 percent for purposes of funding the Desert Storm operation.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1227/
MLA
"H.R. 1227: To amend the Internal Revenue Code of 1986 to permit taxpayers to increase the amount of their Federal income tax liability by 5 percent for purposes of funding the Desert Storm operation.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1227/.
Bluebook (legal)
H.R. 1227, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1227/.
Markdown link
[H.R. 1227: To amend the Internal Revenue Code of 1986 to permit taxpayers to increase the amount of their Federal income tax liability by 5 percent for purposes of funding the Desert Storm operation.](https://openamerica.io/bill/102-HR-1227/)
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