I 

108TH CONGRESS 

1ST SESSION H. R. 1352

To amend the Internal Revenue Code of 1986 to allow taxpayers to designate 

that part or all of any income tax refund be paid over for use in 

biomedical research conducted through the National Institutes of Health. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 19, 2003

Mr. BILIRAKIS introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy 

and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned 

A BILL

To amend the Internal Revenue Code of 1986 to allow taxpayers to designate that part or all of any income tax 

refund be paid over for use in biomedical research conducted through the National Institutes of Health.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Biomedical Research 

5 Assistance Voluntary Option Act’’. 
2

•HR 1352 IH 

1 SEC. 2. DESIGNATION OF INCOME TAX OVERPAYMENTS TO 

2 FUND BIOMEDICAL RESEARCH. 

3 (a) GENERAL RULE.—Subchapter A of chapter 61 of 

4 the Internal Revenue Code of 1986 (relating to returns 

5 and records) is amended by adding at the end the fol6 lowing new part: 

7 ‘‘PART IX—DESIGNATION OF IN8 COME TAX OVERPAYMENTS 

9 TO FUND BIOMEDICAL RE10 SEARCH

‘‘Sec. 6097. Designation of income tax overpayments.

11 ‘‘SEC. 6097. DESIGNATION OF INCOME TAX OVERPAYMENTS. 

12 ‘‘(a) GENERAL RULE.—Every taxpayer who makes a 

13 return of the tax imposed by chapter 1 for any taxable 

14 year may designate that a specified portion (not less than 

15 $1) of any overpayment of tax for such taxable year shall 

16 be used for biomedical research conducted through the 

17 National Institutes of Health. 

18 ‘‘(b) MANNER AND TIME OF DESIGNATION.—Any 

19 designation under subsection (a) for any taxable year shall 

20 be made—

21 ‘‘(1) at the time of filing the return of the tax 

22 imposed by chapter 1 for such taxable year, and 

23 ‘‘(2) in such manner as the Secretary may by 

24 regulation prescribe, except that such designation 
3

•HR 1352 IH 

1 shall be made either on the first page of the return 

2 or on the page bearing the taxpayer’s signature. 

3 ‘‘(c) TREATMENT OF AMOUNTS DESIGNATED.—For 

4 purposes of this title, the amount designated by any tax5 payer under subsection (a)—

6 ‘‘(1) shall be treated as being refunded to such 

7 taxpayer as of the last date prescribed for filing the 

8 return of tax imposed by chapter 1 (determined 

9 without regard to extensions) or, if later, the date 

10 the return is filed, and 

11 ‘‘(2) shall be treated as a contribution made by 

12 such taxpayer on such date to the United States.’’

13 (b) CLERICAL AMENDMENT.—The table of parts for 

14 subchapter A of chapter 61 of such Code is amended by 

15 adding at the end thereof the following new item:

‘‘Part IX. Designation of income tax overpayments to fund biomedical research.’’

16 (c) EFFECTIVE DATE.—The amendments made by 

17 this section shall apply to taxable years beginning after 

18 December 31, 2002. 

19 SEC. 3. AMOUNTS DESIGNATED TRANSFERRED TO NA20 TIONAL INSTITUTES OF HEALTH. 

21 The Secretary of the Treasury shall, from time to 

22 time, transfer to the gift fund of the National Institutes 

23 of Health under section 1321(a)(33) of title 31, United 

24 States Code, the amounts designated under section 6097 
4

•HR 1352 IH 

1 of the Internal Revenue Code of 1986 for use in bio2 medical research conducted through the National Insti3 tutes of Health. Amounts that otherwise would be appro4 priated for the National Institutes of Health may not be 

5 offset by the amount of such transfers to the gift fund.

Æ