I
107TH CONGRESS
1ST SESSION
H. R. 647
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
FEBRUARY 14, 2001
Mr. GOODE (for himself and Mr. PHELPS) 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 provi-
sions as fall within the jurisdiction of the committee concerned
A BILL
To amend the Internal Revenue Code of 1986 to allow indi-
viduals to designate any portion of a refund for use
by the Secretary of Health and Human Services in pro-
viding catastrophic health coverage to individuals who
do not otherwise have health coverage.
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 ‘‘Help for America’s
Uninsured Act of 2001’’.
SEC. 2. DESIGNATION OF OVERPAYMENTS FOR HEALTH
COVERAGE FOR UNINSURED.
(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—DESIGNATION OF OVERPAYMENTS
FOR HEALTH COVERAGE FOR UNINSURED
‘‘Sec. 6097. Designation.
‘‘SEC. 6097. DESIGNATION.
‘‘(a) IN GENERAL.—In the case of an individual, with
respect to each taxpayer’s return for the taxable year of
the tax imposed by chapter 1, such taxpayer may des-
ignate that a specified portion (not less than $1) of any
overpayment of tax for such taxable year be paid over to
the Health Coverage for the Uninsured Trust Fund.
‘‘(b) MANNER AND TIME OF DESIGNATION.—A des-
ignation under subsection (a) may be made with respect
to any taxable year only at the time of filing the return
of the tax imposed by chapter 1 for such taxable year.
Such designation shall be made in such manner as the
Secretary prescribes by regulations except that such des-
ignation shall be made either on the first page of the re-
turn or on the page bearing the taxpayer’s signature.
‘‘(c) OVERPAYMENTS TREATED AS REFUNDED.—For
purposes of this title, any portion of an overpayment of
tax designated under subsection (a) shall be treated as
being refunded to the taxpayer as of the last date pre-
scribed for filing the return of tax imposed by chapter 1
(determined without regard to extensions) or, if later, the
date the return is filed.’’
(b) TRANSFERS TO HEALTH COVERAGE FOR THE
UNINSURED TRUST FUND.—The Secretary of the Treas-
ury shall, from time to time, transfer to the Health Cov-
erage for the Uninsured Trust Fund the amounts des-
ignated under section 6097 of the Internal Revenue Code
of 1986.
(c) 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 overpayments for health coverage for
uninsured.’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2000.
SEC. 3. HEALTH COVERAGE FOR THE UNINSURED TRUST
FUND.
(a) IN GENERAL.—Subchapter A of chapter 98 of the
Internal Revenue Code of 1986 (relating to trust fund
code) is amended by adding at the end the following new
section:
‘‘SEC. 9511. HEALTH COVERAGE FOR THE UNINSURED
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 ‘Health Coverage for the Uninsured
Trust Fund’, consisting of such amounts as may be appro-
priated or credited 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 Health Coverage for the Uninsured
Trust Fund amounts equivalent to the amounts des-
ignated under section 6097 (relating to designation of
overpayments for health coverage for uninsured).
‘‘(c) EXPENDITURES.—Amounts in the Health Cov-
erage for the Uninsured Trust Fund shall be available to
the Health Care Financing Administration to carry out
a program which provides health coverage for catastrophic
illnesses and injuries of individuals who otherwise have no
health coverage.’’
(b) CLERICAL AMENDMENT.—The table of sections
for such subchapter is amended by adding at the end
thereof the following new item:
‘‘Sec. 9511. Health Coverage for the Uninsured Trust Fund.’’
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