To amend the Internal Revenue Code of 1986 to permit taxpayers to increase the amount of their Federal income tax liability by 5 percent for purposes of funding the Desert Storm operation.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit taxpayers to elect to pay a five percent tax surcharge on their income for any taxable year to fund the Desert Storm operation. Establishes the Desert Storm Trust Fund and transfers the taxes received to such Fund.…