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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.
10/5/2011--Introduced. Buffett Rule Act of 2011 - Amends the Internal Revenue Code to allow taxpayers to donate an amount (not less than $1), in addition to any tax owed, which shall be deposited in the general fund of the Treasury and transferred to an account used to reduce the public debt. Requires such donation to be designated on a taxpayer's income tax return at the time such return is filed.