I

106TH CONGRESS

1ST SESSION H. R. 785

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

FEBRUARY 23, 1999

Mr. BILIRAKIS (for himself and Mr. BROWN of Ohio) introduced the following

bill; which was referred to the Committee on Ways and Means, and in

addition to the Committee on 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’’.
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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 follow6 ing 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
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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, 1999.

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
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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