‘‘(1) the income tax liability (as defined in sec-
tion 6096(b)) of the individual for the taxable year,
over
‘‘(2) any amount designated by the individual
(and, in the case of a joint return, any amount des-
ignated by the individual’s spouse) under section
6096(a) for such taxable year.
‘‘(c) MANNER AND TIME OF DESIGNATION.—A des-
ignation under subsection (a) may be made with respect
to any taxable year—
‘‘(1) at the time of filing the return of the tax
imposed by chapter 1 for such taxable year, or
‘‘(2) at any other time (after the time of filing
the return of the tax imposed by chapter 1 for such
taxable year) specified in regulations prescribed by
the Secretary.
Such designation shall be made in such manner as the
Secretary prescribes by regulations except that, if such
designation is made at the time of filing the return of the
tax imposed by chapter 1 for such taxable year, such des-
ignation shall be made either on the first page of the re-
turn or on the page bearing the taxpayer’s signature.’’
(b) BREAST
AND PROSTATE CANCER RESEARCH
FUND.—Subchapter A of chapter 98 of such Code (relat-
ing to establishment of trust funds) is amended by adding
at the end the following new section:
‘‘SEC. 9512. BREAST AND PROSTATE CANCER RESEARCH
FUND.
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund
to be known as the ‘Breast and Prostate Cancer Research
Fund’, consisting of such amounts as may be appropriated
or credited to such fund as provided in this section or sec-
tion 9602(b).
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Breast and Prostate Cancer Re-
search Fund amounts equivalent to the amounts des-
ignated under section 6098.
‘‘(c) EXPENDITURES.—Amounts in the Breast and
Prostate Cancer Research Fund shall be available, as pro-
vided in appropriation Acts, for purposes of making quali-
fied research grants, to the extent that such amounts ex-
ceed the aggregate of all Federal administrative costs at-
tributable to the implementation of section 6098, sub-
sections (a) and (b) of this section, and (with respect to
such fund) section 9602. Such amounts shall be used to
supplement, not supplant, existing funding for research
with respect to breast and prostate cancer.
‘‘(d) QUALIFIED RESEARCH GRANTS.—
‘‘(1) IN GENERAL.—For purposes of subsection
(c), the term ‘qualified research grant’ means a
grant, to a qualified person selected by the National
Cancer Institute of the National Institutes of Health
by qualified peer review, for the purpose of conduct-
ing research with respect to breast or prostate can-
cer. Such a grant shall be administered by such Na-
tional Cancer Institute and the amount of such
grant shall be determined by such Institute.
‘‘(2) QUALIFIED PEER REVIEW.—For purposes
of paragraph (1), the term ‘qualified peer review’
means peer review described in sections 492 and
492A of the Public Health Service Act.’’
(c) CLERICAL AMENDMENTS.—
(1) The table of parts for subchapter A of chap-
ter 61 of such Code is amended by adding at the
end the following new item:
‘‘Part IX. Designation of income tax payments to Breast and
Prostate Cancer Research Fund.’’
(2) The table of sections for subchapter A of
chapter 98 of such Code is amended by adding at
the end the following new item:
‘‘Sec. 9512. Breast and Prostate Cancer Research Fund.’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1995.
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