II 

117TH CONGRESS 

1ST SESSION S. 2101 

To amend the Internal Revenue Code of 1986 to allow for contributions 

to the Alzheimer’s Research and Caregiving Trust Fund, and for other 

purposes. 

IN THE SENATE OF THE UNITED STATES 

JUNE 17, 2021 

Mr. BLUMENTHAL introduced the following bill; which was read twice and 

referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to allow for 

contributions to the Alzheimer’s Research and Caregiving 

Trust Fund, and for other purposes. 

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

3 SECTION 1. ALZHEIMER’S RESEARCH AND CAREGIVING 

4 TRUST FUND. 

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

6 Internal Revenue Code of 1986 is amended by adding at 

7 the end the following new section: 


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1 ‘‘SEC. 9512. ALZHEIMER’S RESEARCH AND CAREGIVING 

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 ‘Alzheimer’s Research and Caregiving 

6 Trust Fund’ (referred to in this section as the ‘Trust 

7 Fund’), consisting of such amounts as may be appro8 priated or credited to such Trust Fund as provided in this 

9 section or section 9602(b). 

10 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here11 by appropriated to the Trust Fund amounts equivalent to 

12 the amounts contributed under section 6097. 

13 ‘‘(c) EXPENDITURES.— 

14 ‘‘(1) IN GENERAL.—Subject to paragraph (2), 

15 amounts in the Trust Fund shall be available, with16 out further appropriation, as follows: 

17 ‘‘(A) 50 percent to the National Institutes 

18 of Health to conduct or support research re19 garding the treatment or cure of Alzheimer’s 

20 disease pursuant to the Alzheimer’s Disease 

21 and Related Dementias Research Act of 1992. 

22 ‘‘(B) 50 percent to the Administration on 

23 Aging for education, counseling, respite, and 

24 other supportive services under the Older Amer25 icans Act of 1965 for the benefit of individuals 


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1 with Alzheimer’s disease and their families, 

2 caregivers, and health care professionals. 

3 ‘‘(2) ADDITIONAL FUNDING.—The amounts 

4 made available under paragraph (1) shall be— 

5 ‘‘(A) in addition to any other amounts ap6 propriated to the National Institutes of Health 

7 or the Administration on Aging for any pur8 poses described in such paragraph under any 

9 other provisions of law, and 

10 ‘‘(B) used to supplement and not supplant 

11 such other amounts.’’. 

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

13 for subchapter A of chapter 98 of the Internal Revenue 

14 Code of 1986 is amended by adding at the end the fol15 lowing new item: 

‘‘Sec. 9512. Alzheimer’s Research and Caregiving Trust Fund.’’. 

16 SEC. 2. CONTRIBUTION TO THE ALZHEIMER’S RESEARCH 

17 AND CAREGIVING TRUST FUND. 

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

19 Internal Revenue Code of 1986 is amended by adding at 

20 the end the following new part: 

21 ‘‘PART IX—CONTRIBUTION TO THE ALZHEIMER’S 

22 RESEARCH AND CAREGIVING TRUST FUND 

‘‘Sec. 6097. Contribution to the Alzheimer’s Research and Caregiving Trust 

Fund. 


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1 ‘‘SEC. 6097. CONTRIBUTION TO THE ALZHEIMER’S RE2 SEARCH AND CAREGIVING TRUST FUND. 

3 ‘‘Every individual may elect, at the time of filing the 

4 return of the tax imposed by chapter 1, to contribute a 

5 whole dollar amount to be paid over to the Alzheimer’s 

6 Research and Caregiving Trust Fund.’’. 

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

8 subchapter A of chapter 61 of the Internal Revenue Code 

9 of 1986 is amended by adding at the end the following 

10 new item: 

‘‘PART IX. CONTRIBUTION TO THE ALZHEIMER’S RESEARCH AND

CAREGIVING TRUST FUND’’. 

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

12 this section shall apply to taxable years ending after De13 cember 31, 2021. 

Æ 


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