1. Short title This Act may be cited as the Taxpayer Fairness Fund Act of 2020 . 2. Designation of overpayments as contributions to Taxpayer Fairness 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 Designation of overpayments as contributions to Taxpayer Fairness Fund Sec. 6097. Designation to Taxpayer Fairness Fund. 6097. Designation to Taxpayer Fairness Fund (a) In general Every individual (other than a nonresident alien) who is not a recipient of the Earned Income Tax Credit, the Child Tax Credit, or the American Opportunity Tax Credit and who makes a return of the tax imposed by subtitle A for any taxable year may designate that $5 of the amount of any overpayment of tax for such taxable year shall be paid over to the Taxpayer Fairness Fund in accordance with the provisions of section 9512. In the case of a joint return, each spouse may designate that $5 shall be paid to the 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 the time of filing the return of the tax imposed by chapter 1 for such taxable year) specified in regulations prescribed by the Secretary. Such designation shall be made in such manner as the Secretary prescribes by regulations except that 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 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). . (b) Creation of trust fund Subchapter A of chapter 98 of such Code is amended by adding at the end the following new section: 9512. Taxpayer