the following new section: 9512. United States Library 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 United States Library Trust Fund , consisting of such amounts as may be credited or paid to such trust fund as provided in section 6097. (b) Transfers to trust fund There are hereby appropriated to the United States Library Trust Fund amounts equivalent to the amounts of the overpayments of tax to which designations under section 6097 apply. (c) Expenditures from trust fund Amounts in the United States Library Trust Fund shall be available, as provided in appropriation Acts, only for purposes of making expenditures to carry out section 3 of the United States Library Trust Fund Act . . (c) Clerical amendments (1) The table of parts for subchapter A of chapter 61 of such Code is amended by adding at the end the following new item: Part IX. Designation of overpayments as contributions to United States Library Trust Fund . (2) The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item: Sec. 9512. United States Library Trust Fund. . (d) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act. 3. Grants to libraries (a) Eligibility of public libraries and public school libraries A public library or public school library is eligible to receive a grant under this section from the United States Library Trust Fund established pursuant to section 9512 of the Internal Revenue Code of 1986 for any fiscal year by submitting an application to the Office of Library Services that includes— (1) certification that the library does not have the financial resources available to purchase new books or collections