the date the return is filed. (d) Transfers to account To reduce public debt The Secretary shall, from time to time, transfer to the special account established by section 3113(d) of title 31, United States Code, amounts equal to the amounts donated under this section. . (b) Clerical amendment The table of parts for subchapter A of such chapter is amended by adding at the end the following new item: Part IX. Donations To pay down national debt. . (c) Effective date The amendments made by this section shall apply to returns for taxable years beginning after December 31, 2017.