To amend the Internal Revenue Code of 1986 to establish and provide a checkoff for a World Trade Center Memorial Fund, and for other purposes.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to: (1) establish in the Treasury a World Trade Center Memorial Fund for the purpose of making grants to the World Trade Center Memorial Foundation for the construction of a memorial at the former site of the World Trade Center in New York City; and (2) permit taxpayers to designate on their tax returns $1.00 ($2.00 for joint returns) of their tax liability to the World Trade Center Memorial Fund.…