II

105TH CONGRESS

2D SESSION S. 1598

To amend the Internal Revenue Code of 1986 to establish and provide

a checkoff for a Breast and Prostate Cancer Research Fund, and for

other purposes.

IN THE SENATE OF THE UNITED STATES

FEBRUARY 3, 1998

Mr. D’AMATO 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 establish

and provide a checkoff for a Breast and Prostate Cancer

Research 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. SHORT TITLE.

4 This Act may be cited as the ‘‘Taxpayers’ Cancer Re5 search Funding Act of 1998’’.
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•S 1598 IS

1 SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO

2 BREAST AND PROSTATE CANCER RESEARCH

3 FUND.

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

5 Internal Revenue Code of 1986 (relating to information

6 and returns) is amended by adding at the end the follow7 ing:

8 ‘‘PART IX—DESIGNATION OF INCOME TAX PAY9 MENTS TO BREAST AND PROSTATE CANCER

10 RESEARCH FUND

‘‘Sec. 6098. Designation to Breast and Prostate Cancer Research

Fund.

11 ‘‘SEC. 6098. DESIGNATION TO BREAST AND PROSTATE CAN12 CER RESEARCH FUND.

13 ‘‘(a) IN GENERAL.—Every individual (other than a

14 nonresident alien) whose adjusted income tax liability for

15 the taxable year is $5 or more may designate that $5 shall

16 be paid over to the Breast and Prostate Cancer Research

17 Fund in accordance with the provisions of section 9512.

18 In the case of a joint return of husband and wife having

19 an adjusted income tax liability of $10 or more, each

20 spouse may designate that $5 shall be paid to the Fund.

21 ‘‘(b) ADJUSTED INCOME TAX LIABILITY.—For pur22 poses of subsection (a), the term ‘adjusted income tax li23 ability’ means, for any individual for any taxable year, the

24 excess (if any) of—
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•S 1598 IS

1 ‘‘(1) the income tax liability (as defined in sec2 tion 6096(b)) of the individual for the taxable year,

3 over

4 ‘‘(2) any amount designated by the individual

5 (and, in the case of a joint return, any amount des6 ignated by the individual’s spouse) under section

7 6096(a) for such taxable year.

8 ‘‘(c) MANNER AND TIME OF DESIGNATION.—A des9 ignation under subsection (a) may be made with respect

10 to any taxable year—

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

12 imposed by chapter 1 for such taxable year, or

13 ‘‘(2) at any other time (after the time of filing

14 the return of the tax imposed by chapter 1 for such

15 taxable year) specified in regulations prescribed by

16 the Secretary.

17 Such designation shall be made in such manner as the

18 Secretary prescribes by regulations except that, if such

19 designation is made at the time of filing the return of the

20 tax imposed by chapter 1 for such taxable year, such des21 ignation shall be made either on the first page of the re22 turn or on the page bearing the taxpayer’s signature.’’.

23 (b) BREAST AND PROSTATE CANCER RESEARCH

24 FUND.—Subchapter A of chapter 98 of the Internal Reve-
4

•S 1598 IS

1 nue Code of 1986 (relating to establishment of trust

2 funds) is amended by adding at the end the following:

3 ‘‘SEC. 9512. BREAST AND PROSTATE CANCER RESEARCH

4 FUND.

5 ‘‘(a) CREATION OF TRUST FUND.—There is estab6 lished in the Treasury of the United States a trust fund

7 to be known as the ‘Breast and Prostate Cancer Research

8 Fund’, consisting of such amounts as may be appropriated

9 or credited to such Fund as provided in this section or

10 section 9602(b).

11 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here12 by appropriated to the Breast and Prostate Cancer Re13 search Fund amounts equivalent to the amounts des14 ignated under section 6098.

15 ‘‘(c) EXPENDITURES.—Amounts in the Breast and

16 Prostate Cancer Research Fund shall be available, as pro17 vided in appropriation Acts, for purposes of making quali18 fied research grants, to the extent that such amounts ex19 ceed the aggregate of all Federal administrative costs at20 tributable to the implementation of section 6098, sub21 sections (a) and (b) of this section, and (with respect to

22 such Fund) section 9602. Such amounts shall be used to

23 supplement, not supplant, existing funding for research

24 with respect to breast and prostate cancer.

25 ‘‘(d) QUALIFIED RESEARCH GRANTS.—
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1 ‘‘(1) IN GENERAL.—For purposes of subsection

2 (c), the term ‘qualified research grant’ means a

3 grant, to a qualified person selected by the National

4 Cancer Institute of the National Institutes of Health

5 by qualified peer review, for the purpose of conduct6 ing research with respect to breast or prostate can7 cer. Such a grant shall be administered by such Na8 tional Cancer Institute and the amount of such

9 grant shall be determined by such Institute.

10 ‘‘(2) QUALIFIED PEER REVIEW.—For purposes

11 of paragraph (1), the term ‘qualified peer review’

12 means peer review described in sections 492 and

13 492A of the Public Health Service Act.’’.

14 (c) CONFORMING AMENDMENTS.—

15 (1) The table of parts for subchapter A of chap16 ter 61 of the Internal Revenue Code of 1986 is

17 amended by adding at the end the following:

‘‘Part IX. Designation of income tax payments to Breast and

Prostate Cancer Research Fund.’’.

18 (2) The table of sections for subchapter A of

19 chapter 98 of such Code is amended by adding at

20 the end the following:

‘‘Sec. 9512. Breast and Prostate Cancer Research Fund.’’.
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1 (d) EFFECTIVE DATE.—The amendments made by

2 this section shall apply to taxable years beginning after

3 December 31, 1997.

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