I 

116TH CONGRESS 

1ST SESSION H. R. 3453 

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 HOUSE OF REPRESENTATIVES 

JUNE 24, 2019 

Mr. SUOZZI (for himself, Mr. KING of New York, Ms. WATERS, and Mr. 

SMITH of New Jersey) introduced the following bill; which was referred 

to the Committee on Ways and Means, and in addition to the Committees 

on Energy and Commerce, and Education and Labor, 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 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 credit 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.—Amounts in the Trust Fund 

14 shall be available, without further appropriations, as fol15 lows: 

16 ‘‘(1) Fifty percent to the National Institutes of 

17 Health to conduct or support research regarding the 

18 treatment or cure of Alzheimer’s disease pursuant to 

19 the Alzheimer’s Disease and Related Dementias Re20 search Act of 1992. 

21 ‘‘(2) Fifty percent to the Administration on 

22 Aging for education, counseling, respite, and other 

23 supportive services under the Older Americans Act 

24 of 1965 for the benefit of individuals with Alz25 heimer’s disease and of their families, caregivers, 

26 and health care professionals.’’. 


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

2 for subchapter A of chapter 98 of such Code is amended 

3 by adding at the end the following new item: 

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

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

5 AND CAREGIVING TRUST FUND. 

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

7 Internal Revenue Code of 1986 is amended by adding at 

8 the end the following new part: 

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

10 RESEARCH AND CAREGIVING TRUST FUND 

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

Fund 

11 ‘‘SEC. 6097. CONTRIBUTION TO THE ALZHEIMER’S RE12 SEARCH AND CAREGIVING TRUST FUND. 

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

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

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

16 Research and Caregiving Trust Fund.’’. 

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

18 such subchapter A of such Code is amended by adding 

19 at the end the following new item: 

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

CAREGIVING TRUST FUND.’’. 


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

2 this section shall apply to taxable years ending after De3 cember 31, 2019. 

Æ 


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