6096(b)) reduced by any amount designated under section 
6096 (relating to designation of income tax payments to 
Presidential Election Campaign Fund). 
‘‘(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— 
‘‘(1) being refunded to the taxpayer as of the 
last date prescribed for filing the return of tax im-
posed by chapter 1 (determined without regard to 
extensions) or, if later, the date the return is filed, 
and 
‘‘(2) a contribution made by such taxpayer on 
such date to the United States. 
‘‘(d) 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 
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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 signature of the tax-
payer.’’. 
(b) 
EMERGENCY
MEDICAL
SERVICES
TRUST 
FUND.—Subchapter A of chapter 98 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new section: 
‘‘SEC. 9512. EMERGENCY MEDICAL SERVICES 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 ‘Emergency Medical Services Trust 
Fund’, consisting of such amounts as may be credited or 
paid to such trust fund as provided in section 6097. 
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Emergency Medical Services Trust 
Fund amounts equivalent to the amounts of the overpay-
ments of tax to which designations under section 6097 
apply. 
‘‘(c) EXPENDITURES FROM TRUST FUND.—Amounts 
in the Emergency Medical Services Trust Fund shall be 
available, as provided in appropriation Acts, only for pur-
poses of making expenditures to carry out section 14(a)(2) 
of the Field EMS Quality, Innovation, and Cost Effective-
ness Improvements Act of 2010. If, for any fiscal year, 
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amounts remain in the Emergency Medical Services Trust 
Fund after making such expenditures, such amounts shall 
be available, as provided in appropriation Acts, to carry 
out sections 498D, 1203, and 1204 of the Public Health 
Service Act; part D of title XII of such Act; and part H 
of title XII of such Act.’’. 
(c) CLERICAL AMENDMENTS.— 
(1) CLERICAL
AMENDMENT.—The table of 
parts for subchapter A of chapter 61 of the Internal 
Revenue Code of 1986 is amended by adding at the 
end the following new item: 
‘‘PART. IX. DESIGNATION OF INCOME TAX OVERPAYMENTS AND ADDITIONAL 
CONTRIBUTIONS FOR EMERGENCY MEDICAL SERVICES.’’. 
(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. Emergency Medical Services Trust Fund.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2010. 
SEC. 14. AUTHORIZATION OF APPROPRIATIONS. 
(a) IN GENERAL.—Out of monies in the Emergency 
Medical Services Trust Fund, there are authorized to be 
appropriated— 
(1) $11,000,000 shall be for carrying out sec-
tions 4, 7, 9(a), 9(c), and 11 of this Act, and section 
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2816 of the Public Health Service Act (as added by 
section 12 of this Act) for each of fiscal years 2013 
through 2015; 
(2) $200,000,000 shall be for carrying out sec-
tion 5 of this Act for each of fiscal years 2012 
through 2015; 
(3) $50,000,000 shall be for carrying out sec-
tion 6 of this Act for each of fiscal years 2012 
through 2015; 
(4) $15,000,000 shall be for carrying out sec-
tion 8 of this Act for each of fiscal years 2012 
through 2015; and 
(5) $45,000,000 shall be for carrying out sec-
tions 498D(c) and 938 of the Public Health Service 
Act, as added by subsections (b) and (c) of section 
10 of this Act, for each of fiscal years 2012 through 
2015. 
(b) START-UP FUNDING.— 
(1) There are authorized to be appropriated 
$11,000,000 for each of fiscal years 2011 and 2012 
to carry out the provisions specified in subsection 
(a)(1). 
(2) There are authorized to be appropriated 
$50,000,000 for fiscal year 2012 to carry out the 
provisions specified in paragraphs (2), (3), (4), and 
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(5) of subsection (a), to be allocated in proportion 
to the authorizations of appropriations specified in 
such paragraphs. The amount of funds authorized to 
be appropriated under subsection (a) for fiscal year 
2012 (out of any monies in the Emergency Medical 
Services Trust Fund) shall be reduced by the 
amount of any funds made available under this 
paragraph. 
(c) ADMINISTRATIVE EXPENSES.—Of the amount 
made available under subsection (a) or (b) to carry out 
each of the provisions specified in subsection (a), not more 
than 5 percent of each such amount may be used for Fed-
eral administrative expenses. 
Æ 
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