I 

109TH CONGRESS 

2D SESSION H. R. 5044 

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

that income tax overpayments be paid over for veterans’ health benefits. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 29, 2006 

Mrs. JO ANN DAVIS of Virginia introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the 

Committee on Veterans’ Affairs, 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 income tax overpayments be 

paid over for veterans’ health benefits. 

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 ‘‘Veterans Health Bene5 fits Voluntary Option Act of 2006’’. 


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1 SEC. 2. DESIGNATION OF INCOME TAX OVERPAYMENTS TO 

2 FUND VETERANS’ HEALTH BENEFITS. 

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 INCOME TAX OVER8 PAYMENTS TO FUND VETERANS’ HEALTH 

9 BENEFITS 

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

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

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

12 return of the tax imposed by subtitle A for any taxable 

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

14 $1) of any overpayment of tax for such taxable year shall 

15 be used for health benefits provided by the Department 

16 of Veterans Affairs. 

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

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

19 be made— 

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

21 imposed by subtitle A for such taxable year, and 

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

23 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 subtitle A (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

VETERANS’ HEALTH BENEFITS.’’. 

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

17 this section shall apply to taxable years beginning after 

18 the date of the enactment of this Act. 

19 SEC. 3. DEPARTMENT OF VETERANS AFFAIRS HEALTH BEN20 EFITS FUND. 

21 (a) IN GENERAL.—Chapter 83 of title 38, United 

22 States Code, is amended by adding at the end the fol23 lowing new section: 


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1 ‘‘§ 8306. Department of Veterans Affairs Health Bene2 fits Fund 

3 ‘‘(a) There is established in the Treasury of the 

4 United States an account to be known as the ‘Department 

5 of Veterans Affairs Health Benefits Fund’ (in this section 

6 referred to as the ‘Fund’), consisting of such amounts as 

7 may be transferred or credited to the account under this 

8 section. 

9 ‘‘(b) The Secretary of the Treasury shall, from time 

10 to time, transfer to the Fund the amounts designated 

11 under section 6097 of the Internal Revenue Code of 1986. 

12 Amounts that otherwise would be appropriated for the De13 partment of Veterans Affairs may not be offset by the 

14 amount of such transfers to the Fund. 

15 ‘‘(c) Amounts in the Fund shall be available, as pro16 vided in appropriations Acts, for purposes of providing 

17 health benefits through the Veterans Health Administra18 tion.’’. 

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

20 at the beginning of such chapter is amended by adding 

21 at the end the following new item: 

‘‘8306. Department of Veterans Affairs Health Benefits Fund.’’. 

Æ 


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