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 trust fund to be known as the Disaster Relief Fund , consisting of such amounts as may be appropriated or credited to such fund as provided in this section or section 9602(b). (b) Transfers to trust fund There are hereby appropriated to the Disaster Relief Fund amounts equivalent to the amounts designated under section 6098. (c) Expenditures Amounts in the Disaster Relief Fund shall be available, as provided in appropriation Acts, to supplement funds appropriated for disaster relief provided for major disasters declared pursuant to the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5121 et seq. ). . (c) Clerical amendments (1) The table of parts for subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Part IX. Designation of overpayments for disaster relief . (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. Disaster relief fund. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.