I 
116TH CONGRESS 
1ST SESSION H. R. 3453 
To amend the Internal Revenue Code of 1986 to allow for contributions 
to the Alzheimer’s Research and Caregiving Trust Fund, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 24, 2019 
Mr. SUOZZI (for himself, Mr. KING of New York, Ms. WATERS, and Mr. 
SMITH of New Jersey) introduced the following bill; which was referred 
to the Committee on Ways and Means, and in addition to the Committees 
on Energy and Commerce, and Education and Labor, 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 con-
cerned 
A BILL 
To amend the Internal Revenue Code of 1986 to allow for 
contributions to the Alzheimer’s Research and Caregiving 
Trust Fund, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. ALZHEIMER’S RESEARCH AND CAREGIVING 
TRUST FUND. 
(a) IN GENERAL.—Subchapter A of chapter 98 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new section: 
VerDate Sep 11 2014 
02:27 Jun 29, 2019
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3453.IH
H3453
pamtmann on DSKBFK8HB2PROD with BILLS
‘‘SEC. 9512. ALZHEIMER’S RESEARCH AND CAREGIVING 
TRUST 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 ‘Alzheimer’s Research and Caregiving 
Trust Fund’ (referred to in this section as the ‘Trust 
Fund’), consisting of such amounts as may be appro-
priated or credit to such Trust Fund as provided in this 
section or section 9602(b). 
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Trust Fund amounts equivalent to 
the amounts contributed under section 6097. 
‘‘(c) EXPENDITURES.—Amounts in the Trust Fund 
shall be available, without further appropriations, as fol-
lows: 
‘‘(1) Fifty percent to the National Institutes of 
Health to conduct or support research regarding the 
treatment or cure of Alzheimer’s disease pursuant to 
the Alzheimer’s Disease and Related Dementias Re-
search Act of 1992. 
‘‘(2) Fifty percent to the Administration on 
Aging for education, counseling, respite, and other 
supportive services under the Older Americans Act 
of 1965 for the benefit of individuals with Alz-
heimer’s disease and of their families, caregivers, 
and health care professionals.’’. 
VerDate Sep 11 2014 
02:27 Jun 29, 2019
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3453.IH
H3453
pamtmann on DSKBFK8HB2PROD with BILLS
(b) CLERICAL AMENDMENT.—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. Alzheimer’s Research and Caregiving Trust Fund.’’. 
SEC. 2. CONTRIBUTION TO THE ALZHEIMER’S RESEARCH 
AND CAREGIVING TRUST FUND. 
(a) IN GENERAL.—Subchapter A of chapter 61 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new part: 
‘‘PART IX—CONTRIBUTION TO THE ALZHEIMER’S 
RESEARCH AND CAREGIVING TRUST FUND 
‘‘Sec. 6097. Contribution to the Alzheimer’s Research and Caregiving Trust 
Fund 
‘‘SEC. 6097. CONTRIBUTION TO THE ALZHEIMER’S RE-
SEARCH AND CAREGIVING TRUST FUND. 
‘‘Every individual may elect, at the time of filing the 
return of the tax imposed by chapter 1, to contribute a 
whole dollar amount to be paid over to the Alzheimer’s 
Research and Caregiving Trust Fund.’’. 
(b) CLERICAL AMENDMENT.—The table of parts for 
such subchapter A of such Code is amended by adding 
at the end the following new item: 
‘‘PART IX. CONTRIBUTION TO THE ALZHEIMER’S RESEARCH AND 
CAREGIVING TRUST FUND.’’. 
VerDate Sep 11 2014 
02:27 Jun 29, 2019
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6211
E:\BILLS\H3453.IH
H3453
pamtmann on DSKBFK8HB2PROD with BILLS
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after De-
cember 31, 2019. 
Æ 
VerDate Sep 11 2014 
02:27 Jun 29, 2019
Jkt 089200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H3453.IH
H3453
pamtmann on DSKBFK8HB2PROD with BILLS