SECTION 1. DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR THE 
              BENEFIT OF UNITS OF THE NATIONAL PARK SYSTEM.

    (a) In General.--Subchapter A of chapter 61 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following new part:

   ``PART IX--DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR THE 
              BENEFIT OF UNITS OF THE NATIONAL PARK SYSTEM

                              ``Sec. 6097. Designation.

``SEC. 6097. DESIGNATION.

    ``(a) In General.--In the case of an individual, with respect to 
each taxpayer's return for the taxable year of the tax imposed by 
chapter 1, such taxpayer may designate that--
            ``(1) a specified portion (but not less than $1) of any 
        overpayment of tax for such taxable year, and
            ``(2) any cash contribution which the taxpayer includes 
        with such return,
shall be used for the benefit of units of the National Park System.
    ``(b) Manner and Time of Designation.--A designation under 
subsection (a) may be made with respect to any taxable year only at the 
time of filing the return of the tax imposed by chapter 1 for such 
taxable year. Such designation shall be made in such manner as the 
Secretary prescribes by regulations except that such designation shall 
be made either on the first page of the return or on the page bearing 
the taxpayer's signature.
    ``(c) Overpayments Treated as Refunded.--For purposes of this 
title, any portion of an overpayment of tax designated under subsection 
(a) shall be treated as being refunded to the taxpayer as of the last 
date prescribed for filing the return of tax imposed by chapter 1 
(determined without regard to extensions) or, if later, the date the 
return is filed.''
    (b) Clerical Amendment.--The table of parts such subchapter A is 
amended by adding at the end the following new item:

                              ``Part IX. Designation of overpayments 
                                        and contributions for the 
                                        benefit of units of the 
                                        National Park System.''
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1997.

SEC. 2. NATIONAL PARKS TRUST FUND.

    (a) In General.--Subchapter A of chapter 98 of the Internal Revenue 
Code of 1986 (relating to trust fund code) is amended by adding at the 
end the following new section:

``SEC. 9512. NATIONAL PARKS TRUST FUND.

    ``(a) Creation of Trust Fund.--There is established in the Treasury 
of the United States a trust fund to be known as the `National Parks 
Trust Fund', consisting of such amounts as may be appropriated or 
credited to the National Parks Trust Fund as provided in this section 
or section 9602(b).
    ``(b) Transfer to National Parks Trust Fund of Amounts 
Designated.--There is hereby appropriated to the National Parks Trust 
Fund amounts equivalent to the amounts designated under section 6097 
and received in the Treasury.
    ``(c) Expenditures From Trust Fund.--
            ``(1) In general.--The Secretary shall pay, not less often 
        than quarterly, to the Director of the National Park Service 
        from the National Parks Trust Fund an amount equal to the 
        amount in such Fund as of the time of such payment less any 
        administrative expenses of the Secretary which may be paid 
        under paragraph (2). Amounts paid under this subsection shall 
        be used only for design, construction, rehabilitation, and 
        repair of high priority facilities that directly enhance the 
        experience of park visitors, including natural, cultural, and 
        historical resource protection projects, within the units of 
        the National Park System and may not be used for land 
        acquisition.
            ``(2) Administrative expenses.--Amounts in the National 
        Parks Trust Fund shall be available to pay the administrative 
        expenses of the Department of the Treasury directly allocable 
        to--
                    ``(A) modifying the individual income tax return 
                forms to carry out section 6097,
                    ``(B) carrying out this chapter with respect to 
                such Fund, and
                    ``(C) processing amounts received under section 
                6097 and transferring such amounts to such Fund.
    ``(d) Study.--Not later than 2 years following the date of 
enactment of this section, the Secretary shall transmit to Congress a 
study of the effects of the program established under the National 
Parks Trust Fund. The study shall include information on the amount of 
money paid into such Fund, the projects that were undertaken with funds 
from such Fund, and any other information that the Secretary deems 
useful in evaluating the program's effectiveness.''
    (b) Clerical Amendment.--The table of sections for such subchapter 
A is amended by adding at the end the following new item:

                              ``Sec. 9512. National Parks Trust Fund.''
Amends the Internal Revenue Code to allow an individual to designate a specified portion (but not less than $1) of any income tax overpayment and any cash contributions to be used for the benefit of units of the National Park System.  Establishes a National Parks Trust Fund into which appropriated or credited amounts are received. Authorizes the Secretary of the Treasury to pay, not less often than quarterly, specified expenditures from the Trust Fund to the Director of the National Park Service.  Requires that expenditures from such Fund be used only for design, construction, rehabilitation, and repair of high priority facilities that directly enhance the experience of park visitors within the units of the National Park System.  Prohibits the use of such expenditures for the purposes of land acquisition. Requires a study concerning the effects of this Act.
A bill to amend the Internal Revenue Code of 1986 to allow individuals to designate any portion of their income tax overpayments, and to make other contributions, for the benefit of units of the National Park System.