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 re-
ferred to the Committee on Ways and Means, and in addition to the 
Committee on Veterans’ Affairs, for a period to be subsequently deter-
mined 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 tax-
payers to designate that income tax overpayments be 
paid over for veterans’ health benefits. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Veterans Health Bene-
fits Voluntary Option Act of 2006’’. 
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SEC. 2. DESIGNATION OF INCOME TAX OVERPAYMENTS TO 
FUND VETERANS’ HEALTH BENEFITS. 
(a) GENERAL RULE.—Subchapter A of chapter 61 of 
the Internal Revenue Code of 1986 (relating to returns 
and records) is amended by adding at the end the fol-
lowing new part: 
‘‘PART IX—DESIGNATION OF INCOME TAX OVER-
PAYMENTS TO FUND VETERANS’ HEALTH 
BENEFITS 
‘‘Sec. 6097. Designation of income tax overpayments. 
‘‘SEC. 6097. DESIGNATION OF INCOME TAX OVERPAYMENTS. 
‘‘(a) GENERAL RULE.—Every taxpayer who makes a 
return of the tax imposed by subtitle A for any taxable 
year may designate that a specified portion (not less than 
$1) of any overpayment of tax for such taxable year shall 
be used for health benefits provided by the Department 
of Veterans Affairs. 
‘‘(b) MANNER AND TIME OF DESIGNATION.—Any 
designation under subsection (a) for any taxable year shall 
be made— 
‘‘(1) at the time of filing the return of the tax 
imposed by subtitle A for such taxable year, and 
‘‘(2) in such manner as the Secretary may by 
regulation prescribe, except that such designation 
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shall be made either on the first page of the return 
or on the page bearing the taxpayer’s signature. 
‘‘(c) TREATMENT OF AMOUNTS DESIGNATED.—For 
purposes of this title, the amount designated by any tax-
payer under subsection (a)— 
‘‘(1) shall be treated as being refunded to such 
taxpayer as of the last date prescribed for filing the 
return of tax imposed by subtitle A (determined 
without regard to extensions) or, if later, the date 
the return is filed, and 
‘‘(2) shall be treated as a contribution made by 
such taxpayer on such date to the United States.’’. 
(b) CLERICAL AMENDMENT.—The table of parts for 
subchapter A of chapter 61 of such Code is amended by 
adding at the end thereof the following new item: 
‘‘PART IX. DESIGNATION OF INCOME TAX OVERPAYMENTS TO FUND 
VETERANS’ HEALTH BENEFITS.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 3. DEPARTMENT OF VETERANS AFFAIRS HEALTH BEN-
EFITS FUND. 
(a) IN GENERAL.—Chapter 83 of title 38, United 
States Code, is amended by adding at the end the fol-
lowing new section: 
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‘‘§ 8306. Department of Veterans Affairs Health Bene-
fits Fund 
‘‘(a) There is established in the Treasury of the 
United States an account to be known as the ‘Department 
of Veterans Affairs Health Benefits Fund’ (in this section 
referred to as the ‘Fund’), consisting of such amounts as 
may be transferred or credited to the account under this 
section. 
‘‘(b) The Secretary of the Treasury shall, from time 
to time, transfer to the Fund the amounts designated 
under section 6097 of the Internal Revenue Code of 1986. 
Amounts that otherwise would be appropriated for the De-
partment of Veterans Affairs may not be offset by the 
amount of such transfers to the Fund. 
‘‘(c) Amounts in the Fund shall be available, as pro-
vided in appropriations Acts, for purposes of providing 
health benefits through the Veterans Health Administra-
tion.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
at the beginning of such chapter is amended by adding 
at the end the following new item: 
‘‘8306. Department of Veterans Affairs Health Benefits Fund.’’. 
Æ 
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