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.

H.R. 1095 would allow individuals to contribute to the construction of a memorial at the former site of the World Trade Center through their federal income tax returns. If passed, the bill would add a "checkoff" box to tax forms, letting taxpayers designate $1.00 (or $2.00 for joint filers) of their existing tax liability to a dedicated World Trade Center Memorial Fund. These funds would then be distributed as grants to the World Trade Center Memorial Foundation to support the building of the memorial in New York City.