I 
108TH CONGRESS 
1ST SESSION H. R. 1692
To amend the Internal Revenue Code of 1986 to establish and provide 
a checkoff for a Breast and Prostate Cancer Research Fund, and for 
other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 9, 2003
Mr. KING of New York (for himself, Mr. LAHOOD, Mr. HOLDEN, Mr. BAKER, 
Mr. BACHUS, Mr. MCNULTY, Mr. OSE, Mr. GREEN of Wisconsin, Mr. 
MCINTYRE, and Mr. OWENS) introduced the following bill; which was re-
ferred to the Committee on Ways and Means, and in addition to the 
Committee on Energy and Commerce, for a period to be subsequently de-
termined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to establish 
and provide a checkoff for a Breast and Prostate Cancer 
Research Fund, and for other purposes.
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 ‘‘Taxpayers’ Cancer Re-
search Funding Act of 2003’’.
SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO 
BREAST AND PROSTATE CANCER RESEARCH 
FUND. 
(a) IN GENERAL.—Subchapter A of chapter 61 of the 
Internal Revenue Code of 1986 (relating to information 
and returns) is amended by adding at the end the fol-
lowing new part: 
‘‘PART IX—DESIGNATION OF INCOME TAX PAY-
MENTS TO BREAST AND PROSTATE CANCER 
RESEARCH FUND
‘‘Sec. 6098. Designation to Breast and Prostate Cancer Research 
Fund.
‘‘SEC. 6098. DESIGNATION TO BREAST AND PROSTATE CAN-
CER RESEARCH FUND. 
‘‘(a) IN GENERAL.—Every individual (other than a 
nonresident alien) whose adjusted income tax liability for 
the taxable year is $5 or more may designate that $5 shall 
be paid over to the Breast and Prostate Cancer Research 
Fund in accordance with the provisions of section 9511. 
In the case of a joint return of husband and wife having 
an adjusted income tax liability of $10 or more, each 
spouse may designate that $5 shall be paid to the fund. 
‘‘(b) ADJUSTED INCOME TAX LIABILITY.—For pur-
poses of subsection (a), the term ‘adjusted income tax li-
ability’ means, for any individual for any taxable year, the 
excess (if any) of—
‘‘(1) the income tax liability (as defined in sec-
tion 6096(b)) of the individual for the taxable year, 
over 
‘‘(2) any amount designated by the individual 
(and, in the case of a joint return, any amount des-
ignated by the individual’s spouse) under section 
6096(a) for such taxable year. 
‘‘(c) 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 
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 taxpayer’s signature.’’
(b) BREAST
AND PROSTATE CANCER RESEARCH 
FUND.—Subchapter A of chapter 98 of such Code (relat-
ing to establishment of trust funds) is amended by adding 
at the end the following new section: 
‘‘SEC. 9511. BREAST AND PROSTATE CANCER RESEARCH 
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 ‘Breast and Prostate Cancer Research 
Fund’, consisting of such amounts as may be appropriated 
or credited to such fund as provided in this section or sec-
tion 9602(b). 
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Breast and Prostate Cancer Re-
search Fund amounts equivalent to the amounts des-
ignated under section 6098. 
‘‘(c) EXPENDITURES.—Amounts in the Breast and 
Prostate Cancer Research Fund shall be available, as pro-
vided in appropriation Acts, for purposes of making quali-
fied research grants, to the extent that such amounts ex-
ceed the aggregate of all Federal administrative costs at-
tributable to the implementation of section 6098, sub-
sections (a) and (b) of this section, and (with respect to 
such fund) section 9602. Such amounts shall be used to 
supplement, not supplant, existing funding for research 
with respect to breast and prostate cancer. 
‘‘(d) QUALIFIED RESEARCH GRANTS.—
‘‘(1) IN GENERAL.—For purposes of subsection 
(c), the term ‘qualified research grant’ means a 
grant, to a qualified person selected by the National 
Cancer Institute of the National Institutes of Health 
by qualified peer review, for the purpose of con-
ducting research with respect to breast or prostate 
cancer. Such a grant shall be administered by such 
National Cancer Institute and the amount of such 
grant shall be determined by such Institute. 
‘‘(2) QUALIFIED PEER REVIEW.—For purposes 
of paragraph (1), the term ‘qualified peer review’ 
means peer review described in sections 492 and 
492A of the Public Health Service Act.’’ 
(c) CLERICAL AMENDMENTS.—
(1) The table of parts for subchapter A of chap-
ter 61 of such Code is amended by adding at the 
end the following new item:
‘‘Part IX. Designation of income tax payments to Breast and 
Prostate Cancer Research Fund.’’ 
(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. 9511. Breast and Prostate Cancer Research Fund.’’
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2002.
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