I

104TH CONGRESS

2D SESSION H. R. 3624

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

a checkoff for, a Biomedical Research Fund, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES

JUNE 12, 1996

Mr. FORBES 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 establish,

and provide a checkoff for, a Biomedical 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. DESIGNATION OF INCOME TAX PAYMENTS TO

4 BIOMEDICAL RESEARCH FUND.

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

6 Internal Revenue Code of 1986 (relating to information

7 and returns) is amended by adding at the end the follow8 ing new part:
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1 ‘‘PART IX—DESIGNATION OF INCOME TAX

2 PAYMENTS TO BIOMEDICAL RESEARCH FUND

‘‘Sec. 6098. Designation to Biomedical Research Fund.

3 ‘‘SEC. 6098. DESIGNATION TO BIOMEDICAL RESEARCH

4 FUND.

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

6 nonresident alien) whose adjusted income tax liability for

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

8 be paid over to the Biomedical Research Fund in accord9 ance with the provisions of section 9512. In the case of

10 a joint return of husband and wife having an adjusted in11 come tax liability of $10 or more, each spouse may des12 ignate that $5 shall be paid to the fund.

13 ‘‘(b) ADJUSTED INCOME TAX LIABILITY.—For pur14 poses of subsection (a), the term ‘adjusted income tax li15 ability’ means, for any individual for any taxable year, the

16 excess (if any) of—

17 ‘‘(1) the income tax liability (as defined in sec18 tion 6096(b)) of the individual for the taxable year,

19 over

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

21 (and, in the case of a joint return, any amount des22 ignated by the individual’s spouse) under section

23 6096(a) for such taxable year.

24 ‘‘(c) MANNER AND TIME OF DESIGNATION.—
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1 ‘‘(1) IN GENERAL.—A designation under sub2 section (a) may be made with respect to any taxable

3 year—

4 ‘‘(A) at the time of filing the return of the

5 tax imposed by chapter 1 for such taxable year,

6 or

7 ‘‘(B) at any other time (after the time of

8 filing the return of the tax imposed by chapter

9 1 for such taxable year) specified in regulations

10 prescribed by the Secretary.

11 Such designation shall be made in such manner as

12 the Secretary prescribes by regulations except that,

13 if such designation is made at the time of filing the

14 return of the tax imposed by chapter 1 for such tax15 able year, such designation shall be made either on

16 the first page of the return or on the page bearing

17 the taxpayer’s signature.

18 ‘‘(2) DESIGNATION FOR A PARTICULAR DIS19 EASE.—The Secretary shall provide a means by

20 which taxpayers may indicate, at the time of a des21 ignation under subsection (a), the disease with re22 spect to which the designated amount should be ap23 plied to biomedical research.’’

24 (b) BIOMEDICAL RESEARCH FUND.—Subchapter A

25 of chapter 98 of such Code (relating to establishment of
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1 trust funds) is amended by adding at the end the following

2 new section:

3 ‘‘SEC. 9512. BIOMEDICAL RESEARCH FUND.

4 ‘‘(a) CREATION OF TRUST FUND.—

5 ‘‘(1) IN GENERAL.—There is established in the

6 Treasury of the United States a trust fund to be

7 known as the ‘Biomedical Research Fund’.

8 ‘‘(2) ACCOUNTS IN TRUST FUND.—The Bio9 medical Research Fund shall consist of a separate

10 account for each disease with respect to which an

11 amount is designated under section 6098, and one

12 account (to be known as the ‘Miscellaneous Ac13 count’) for amounts designated under section 6098

14 for which no disease is indicated. Each such account

15 shall consist of such amounts as may be appro16 priated or credited to such account as provided in

17 this section or section 9602(b).

18 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here19 by appropriated to each account within the Biomedical Re20 search Fund amounts equivalent to the amounts des21 ignated under section 6098 for the disease with respect

22 to which such account is established (or, in the case of

23 the Miscellaneous Account, the amounts designated under

24 section 6098 for which no disease is indicated).
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1 ‘‘(c) EXPENDITURES.—The Secretary of Health and

2 Human Services shall distribute, as provided in appropria3 tion Acts, amounts in the accounts of the Biomedical Re4 search Fund for purposes of qualified research, to the ex5 tent that such amounts exceed the aggregate of all Federal

6 administrative costs attributable to the implementation of

7 section 6098, subsections (a) and (b) of this section, and

8 (with respect to such fund) section 9602.

9 ‘‘(d) PROHIBITION OF USE TO REPLACE APPROPRIA10 TIONS.—Amounts expended under subsection (c) shall be

11 used, with respect to qualified research regarding any dis12 ease, to supplement, not supplant, existing funding for

13 biomedical research with respect to such disease. No ex14 penditure shall be made under subsection (c) from any ac15 count during any fiscal year for which the annual amount

16 appropriated for the National Institutes of Health for bio17 medical research regarding the disease with respect to

18 which the account is established is less than the amount

19 so appropriated for the prior fiscal year.

20 ‘‘(e) QUALIFIED RESEARCH.—For purposes of this

21 section, the term ‘qualified research’ means, with respect

22 to any account of the Biomedical Research Fund, bio23 medical research conducted by the National Institutes of

24 Health regarding the disease with respect to which such
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1 account is established (or, in the case of the Miscellaneous

2 Account, regarding any disease).’’

3 (c) CLERICAL AMENDMENTS.—

4 (1) The table of parts for subchapter A of chap5 ter 61 of such Code is amended by adding at the

6 end the following new item:

‘‘Part IX. Designation of income tax payments to Biomedical Research Fund.’’

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

8 chapter 98 of such Code is amended by adding at

9 the end the following new item:

‘‘Sec. 9512. Biomedical Research Fund.’’

10 (d) EFFECTIVE DATE.—The amendments made by

11 this section shall apply to taxable years beginning after

12 December 31, 1996.

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