SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Health Disparities Tax
Refund Act of 2002’’.
SEC. 2. FINDINGS.
The Congress hereby finds that:
(1) The Office of Minority Health (OMH) in
the Department of Health and Human Services was
created as a result of the findings of the Report of
the Secretary’s Task Force on Black and Minority
Health, and is the government’s champion and focal
point for minority health issues. The mission of
OMH is to improve the health of racial and ethnic
populations through the development, conduct and
support of effective programs, policies and projects
that help to eliminate disparities in health within
communities of color: African Americans/Blacks,
American Indians, Alaska Natives, Asian Americans,
Hispanics/Latinos, Native Hawaiians and Other Pa-
cific Islanders.
(2) The Office on Women’s Health in the De-
partment of Health and Human Services is the gov-
ernment’s champion and focal point for women’s
health issues, and works to redress inequities in
women’s health. The Office on Women’s Health co-
ordinates women’s health efforts in such Depart-
ment and supports culturally sensitive programs that
encourage women to take personal responsibility for
their own health and wellness.
SEC. 3. DESIGNATION OF INCOME TAX REFUNDS FOR THE
JOINT USE OF THE OFFICE OF MINORITY
HEALTH OF THE DEPARTMENT OF HEALTH
AND HUMAN SERVICES AND THE OFFICE ON
WOMEN’S HEALTH OF SUCH DEPARTMENT.
(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 FOR THE JOINT USE OF THE OF-
FICE OF MINORITY HEALTH AND THE OF-
FICE ON WOMEN’S HEALTH
‘‘Sec. 6097. Designation of income tax overpayments.
‘‘SEC. 6097. DESIGNATION OF INCOME TAX OVERPAYMENTS.
‘‘(a) GENERAL RULE.—Every individual who makes
a return of the tax imposed by chapter 1 for any taxable
year may designate that a specified portion (not less than
$1) or all of any overpayment of tax for such taxable year
shall be transferred as provided in subsection (d) to the
Office of Minority Health of the Department of Health
and Human Services and the Office on Women’s Health
of such Department.
‘‘(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 chapter 1 for such taxable year, and
‘‘(2) in such manner as the Secretary may by
regulation prescribe, except that such joint designa-
tion shall be made either on the first page of the re-
turn or on the page bearing the taxpayer’s signa-
ture.
‘‘(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 chapter 1 (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.
‘‘(d) TRANSFER OF DESIGNATED AMOUNTS.—The
Secretary shall, from time to time (but not less often than
annually), transfer amounts—
‘‘(1) 50 percent of the amounts designated
under this section to the Office of Minority Health
of the Department of Health and Human Services,
and
‘‘(2) 50 percent of the amounts so designated
to Office on Women’s Health of such Department.
Amounts so transferred shall be used to fund activities
designed to improve the health of minorities and women,
respectively, for activities conducted through such Offices
and shall be available until expended. Amounts appro-
priated for such Offices shall not be offset in any way by
the amounts transferred under this subsection.’’.
(c) CLERICAL AMENDMENT.—The table of parts for
subchapter A of chapter 61 of such Code is amended by
adding at the end the following new item:
‘‘Part IX. Designation of income tax overpayments for the joint
use of the Office of Minority Health and the Office
on Women’s Health.’’
(d) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 2001.
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