I
106TH CONGRESS
1ST SESSION
H. R. 977
To amend the Internal Revenue Code of 1986 to establish, and provide
a checkoff for, a Biomedical Research Fund, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
MARCH 4, 1999
Mr. FORBES introduced the following bill; which was referred to the Commit-
tee 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 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 Biomedical 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. DESIGNATION OF INCOME TAX PAYMENTS TO
BIOMEDICAL 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 follow-
ing new part:
‘‘PART IX—DESIGNATION OF INCOME TAX
PAYMENTS TO BIOMEDICAL RESEARCH FUND
‘‘Sec. 6098. Designation to Biomedical Research Fund.
‘‘SEC. 6098. DESIGNATION TO BIOMEDICAL 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 Biomedical Research Fund in accord-
ance with the provisions of section 9511. In the case of
a joint return of husband and wife having an adjusted in-
come tax liability of $10 or more, each spouse may des-
ignate 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.—
‘‘(1) IN GENERAL.—A designation under sub-
section (a) may be made with respect to any taxable
year—
‘‘(A) at the time of filing the return of the
tax imposed by chapter 1 for such taxable year,
or
‘‘(B) 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 tax-
able year, such designation shall be made either on
the first page of the return or on the page bearing
the taxpayer’s signature.
‘‘(2) DESIGNATION
FOR
A
PARTICULAR
DIS-
EASE.—The Secretary shall provide a means by
which taxpayers may indicate, at the time of a des-
ignation under subsection (a), the disease with re-
spect to which the designated amount should be ap-
plied to biomedical research.’’
(b) BIOMEDICAL RESEARCH FUND.—Subchapter A
of chapter 98 of such Code (relating to establishment of