; and (4) in subsection (g), as redesignated, by striking For purposes and inserting Definitions.— For purposes . V Contributions to Freedom From Influence Fund 501. Voluntary contributions to the Freedom From Influence Fund (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: IX Contributions to Freedom From Influence Fund Sec. 6098. Contributions to Freedom From Influence Fund. 6098. Contributions to Freedom From Influence Fund (a) In general Every individual, with respect to the taxpayer’s return for the taxable year of the tax imposed by chapter 1, may designate that a specified portion (not less than $1) of any overpayment of tax shall be contributed to the Freedom From Influence Fund established under section 541 of the Federal Election Campaign Act of 1971. (b) Manner and time of designation (1) Time of designation A designation under subsection (a) may be made with respect to any taxable year— (A) at the time of filing the return of the tax imposed by chapter 1 for such taxable year, or (B) at any other time (after such time of filing) specified in regulations prescribed by the Secretary. (2) Manner of designation Such designation shall be made in such manner as the Secretary prescribes by regulations except that, if such designation is made at the time of filing the return of the tax imposed by chapter 1 for such taxable year, 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— (1) 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, and (2) a contribution made by such taxpayer on such date to the United States. (d) Online contributions The Secretary shall