I 

108TH CONGRESS 

1ST SESSION H. R. 1608

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

any portion of a refund for use by the Secretary of Health and Human 

Services in providing catastrophic health coverage to individuals who 

do not otherwise have health coverage. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 3, 2003

Mr. GOODE (for himself, Mr. HEFLEY, Mr. FORBES, and Mr. MORAN of Virginia) 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 individuals to designate any portion of a refund for use 

by the Secretary of Health and Human Services in providing catastrophic health coverage to individuals who 

do not otherwise have health coverage.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,
2

•HR 1608 IH 

1 SECTION 1. SHORT TITLE. 

2 This Act may be cited as the ‘‘American LIFE Fund 

3 for the Medical Treatment of the Uninsured in Honor of 

4 the Victims of September 11th, 2001, Act’’. 

5 SEC. 2. DESIGNATION OF OVERPAYMENTS FOR HEALTH 

6 COVERAGE FOR UNINSURED. 

7 (a) IN GENERAL.—Subchapter A of chapter 61 of the 

8 Internal Revenue Code of 1986 is amended by adding at 

9 the end the following new part: 

10 ‘‘PART IX—DESIGNATION OF OVERPAYMENTS 

11 FOR HEALTH COVERAGE FOR UNINSURED

‘‘Sec. 6097. Designation.

12 ‘‘SEC. 6097. DESIGNATION. 

13 ‘‘(a) IN GENERAL.—In the case of an individual, with 

14 respect to each taxpayer’s return for the taxable year of 

15 the tax imposed by chapter 1, such taxpayer may des16 ignate that a specified portion (not less than $1) of any 

17 overpayment of tax for such taxable year be paid over to 

18 the Health Coverage for the Uninsured Trust Fund. 

19 ‘‘(b) MANNER AND TIME OF DESIGNATION.—A des20 ignation under subsection (a) may be made with respect 

21 to any taxable year only at the time of filing the return 

22 of the tax imposed by chapter 1 for such taxable year. 

23 Such designation shall be made in such manner as the 

24 Secretary prescribes by regulations except that such des-
3

•HR 1608 IH 

1 ignation shall be made either on the first page of the re2 turn or on the page bearing the taxpayer’s signature. 

3 ‘‘(c) OVERPAYMENTS TREATED AS REFUNDED.—For 

4 purposes of this title, any portion of an overpayment of 

5 tax designated under subsection (a) shall be treated as 

6 being refunded to the taxpayer as of the last date pre7 scribed for filing the return of tax imposed by chapter 1 

8 (determined without regard to extensions) or, if later, the 

9 date the return is filed.’’. 

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

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

12 adding at the end thereof the following new item:

‘‘Part IX. Designation of overpayments for health coverage for 

uninsured.’’.

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

14 this section shall apply to taxable years beginning after 

15 December 31, 2002. 

16 SEC. 3. HEALTH COVERAGE FOR THE UNINSURED TRUST 

17 FUND. 

18 (a) IN GENERAL.—Subchapter A of chapter 98 of the 

19 Internal Revenue Code of 1986 (relating to trust fund 

20 code) is amended by adding at the end the following new 

21 section: 
4

•HR 1608 IH 

1 ‘‘SEC. 9511. HEALTH COVERAGE FOR THE UNINSURED 

2 TRUST FUND. 

3 ‘‘(a) CREATION OF TRUST FUND.—There is estab4 lished in the Treasury of the United States a trust fund 

5 to be known as the ‘Health Coverage for the Uninsured 

6 Trust Fund’, consisting of such amounts as may be appro7 priated or credited to such Trust Fund as provided in this 

8 section or section 9602(b). 

9 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here10 by appropriated to the Health Coverage for the Uninsured 

11 Trust Fund amounts equivalent to the amounts des12 ignated under section 6097 (relating to designation of 

13 overpayments for health coverage for uninsured). 

14 ‘‘(c) EXPENDITURES.—Amounts in the Health Cov15 erage for the Uninsured Trust Fund shall be available to 

16 the Centers for Medicare and Medicaid Services to carry 

17 out a program which provides health coverage for cata18 strophic illnesses and injuries of individuals who otherwise 

19 have no health coverage.’’. 

20 (b) CLERICAL AMENDMENT.—The table of sections 

21 for such subchapter is amended by adding at the end 

22 thereof the following new item:

‘‘Sec. 9511. Health Coverage for the Uninsured Trust Fund.’’.

Æ