I 

110TH CONGRESS 

1ST SESSION H. R. 1378 

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

any portion of a refund for use by the Secretary of Health and Human 

Services in providing catastrophic health coverage to individuals who 

do not otherwise have health coverage. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 7, 2007 

Mr. GOODE introduced the following bill; which was referred to the Committee 

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

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 allow individuals to designate any portion of a refund for use 

by the Secretary of Health and Human Services in providing catastrophic health coverage to individuals who 

do not otherwise have health coverage. 

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 ‘‘American LIFE Fund 

5 for the Medical Treatment of the Uninsured Act of 2007’’. 


rwilkins on PROD1PC63 with BILLS
2 

•HR 1378 IH

1 SEC. 2. DESIGNATION OF OVERPAYMENTS FOR HEALTH 

2 COVERAGE FOR UNINSURED. 

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

4 Internal Revenue Code of 1986 is amended by adding at 

5 the end the following new part: 

6 ‘‘PART IX—DESIGNATION OF OVERPAYMENTS 

7 FOR HEALTH COVERAGE FOR UNINSURED 

‘‘Sec. 6097. Designation. 

8 ‘‘SEC. 6097. DESIGNATION. 

9 ‘‘(a) IN GENERAL.—In the case of an individual, with 

10 respect to each taxpayer’s return for the taxable year of 

11 the tax imposed by chapter 1, such taxpayer may des12 ignate that a specified portion (not less than $1) of any 

13 overpayment of tax for such taxable year be paid over to 

14 the Health Coverage for the Uninsured Trust Fund. 

15 ‘‘(b) MANNER AND TIME OF DESIGNATION.—A des16 ignation under subsection (a) may be made with respect 

17 to any taxable year only at the time of filing the return 

18 of the tax imposed by chapter 1 for such taxable year. 

19 Such designation shall be made in such manner as the 

20 Secretary prescribes by regulations except that 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 ‘‘(c) OVERPAYMENTS TREATED AS REFUNDED.—For 

24 purposes of this title, any portion of an overpayment of 

25 tax designated under subsection (a) shall be treated as 


rwilkins on PROD1PC63 with BILLS
3 

•HR 1378 IH

1 being refunded to the taxpayer as of the last date pre2 scribed for filing the return of tax imposed by chapter 1 

3 (determined without regard to extensions) or, if later, the 

4 date the return is filed.’’. 

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

6 subchapter A of chapter 61 of such Code is amended by 

7 adding at the end thereof the following new item: 

‘‘PART IX. DESIGNATION OF OVERPAYMENTS FOR HEALTH COVERAGE FOR

UNINSURED.’’. 

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

9 this section shall apply to taxable years beginning after 

10 December 31, 2006. 

11 SEC. 3. HEALTH COVERAGE FOR THE UNINSURED TRUST 

12 FUND. 

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

14 Internal Revenue Code of 1986 (relating to trust fund 

15 code) is amended by adding at the end the following new 

16 section: 

17 ‘‘SEC. 9511. HEALTH COVERAGE FOR THE UNINSURED 

18 TRUST FUND. 

19 ‘‘(a) CREATION OF TRUST FUND.—There is estab20 lished in the Treasury of the United States a trust fund 

21 to be known as the ‘Health Coverage for the Uninsured 

22 Trust Fund’, consisting of such amounts as may be appro23 priated or credited to such Trust Fund as provided in this 

24 section or section 9602(b). 


rwilkins on PROD1PC63 with BILLS
4 

•HR 1378 IH

1 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here2 by appropriated to the Health Coverage for the Uninsured 

3 Trust Fund amounts equivalent to the amounts des4 ignated under section 6097 (relating to designation of 

5 overpayments for health coverage for uninsured). 

6 ‘‘(c) EXPENDITURES.—Amounts in the Health Cov7 erage for the Uninsured Trust Fund shall be available to 

8 the Centers for Medicare and Medicaid Services to carry 

9 out a program which provides health coverage for cata10 strophic illnesses and injuries of individuals who otherwise 

11 have no health coverage.’’. 

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

13 for such subchapter is amended by adding at the end 

14 thereof the following new item: 

‘‘Sec. 9511. Health Coverage for the Uninsured Trust Fund.’’. 

Æ 


rwilkins on PROD1PC63 with BILLS