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I 
109TH CONGRESS 
1ST SESSION 
H. R. 370
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 
JANUARY 26, 2005
Mr. BILIRAKIS introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Energy 
and Commerce, for a period to be subsequently determined by the Speak-
er, in each case for consideration of such provisions as fall within the ju-
risdiction 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’’.
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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 fol-
lowing new part: 
‘‘PART IX—DESIGNATION OF INCOME TAX OVER-
PAYMENTS 
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.
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‘‘(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 
BIOMEDICAL RESEARCH’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2004. 
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-
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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