1. Short title This Act may be cited as the Donate for Disaster Relief Act of 2017 . 2. Designation of overpayments for disaster relief (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 Designation of overpayments for disaster relief Sec. 6098. Designation of overpayments for disaster relief. 6098. Designation of overpayments for disaster relief (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 such tax be paid over to the Disaster Relief Fund. (b) Manner and Time of Designation A designation under subsection (a) may be made with respect to any taxable year— (1) at the time of filing the return of the tax imposed by chapter 1 for such taxable year, or (2) at any other time (after such time of filing) specified in regulations prescribed by the Secretary. 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. . (b) Disaster relief fund Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9512. Disaster relief fund (a) Creation of trust fund There is established in the Treasury of the United States a