I
105TH CONGRESS
2D SESSION
H. R. 3563
To amend the Internal Revenue Code of 1986 to allow taxpayers to designate
that part or all of any income tax refund be paid over for use in
biomedical research conducted through the National Institutes of Health.
IN THE HOUSE OF REPRESENTATIVES
MARCH 26, 1998
Mr. BILIRAKIS (for himself, Mr. BROWN of Ohio, and Mr. UPTON) introduced
the following bill; which was referred to the Committee on Ways and
Means, and in addition to the Committee on Commerce, for a period to
be subsequently determined by the Speaker, in each case for consider-
ation 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 part or all of any income tax
refund be paid over for use in biomedical research con-
ducted through the National Institutes of Health.
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 ‘‘Biomedical Research
Assistance Voluntary Option Act’’.
SEC. 2. DESIGNATION OF INCOME TAX OVERPAYMENTS TO
FUND BIOMEDICAL RESEARCH.
(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 follow-
ing new part:
‘‘PART IX—DESIGNATION OF IN-
COME 
TAX 
OVERPAYMENTS
TO FUND BIOMEDICAL RE-
SEARCH
‘‘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 chapter 1 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 biomedical research conducted through the
National Institutes of Health.
‘‘(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 designation
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 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.’’
(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 bio-
medical research.’’
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1998.
SEC. 3. AMOUNTS DESIGNATED TRANSFERRED TO NA-
TIONAL INSTITUTES OF HEALTH.
The Secretary of the Treasury shall, from time to
time, transfer to the gift fund of the National Institutes
of Health under section 1321(a)(33) of title 31, United
States Code, the amounts designated under section 6097
of the Internal Revenue Code of 1986 for use in bio-
medical research conducted through the National Insti-
tutes of Health. Amounts that otherwise would be appro-
priated for the National Institutes of Health may not be
offset by the amount of such transfers to the gift fund.
Æ