I 
117TH CONGRESS 
1ST SESSION H. R. 3880 
To amend the Internal Revenue Code of 1986 to allow for contributions 
to the Alzheimer’s Research and Caregiving Trust Fund, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 14, 2021 
Mr. SUOZZI (for himself, Mr. FITZPATRICK, Ms. WATERS, Mr. SMITH of New 
Jersey, Mrs. AXNE, Mr. CICILLINE, Mr. GARAMENDI, Ms. MOORE of Wis-
consin, Mr. O’HALLERAN, Mr. RASKIN, Mr. RESCHENTHALER, Mr. RUP-
PERSBERGER, Ms. SA´NCHEZ, and Mr. TRONE) introduced the following 
bill; which was referred to the Committee on Ways and Means, and in 
addition to the Committees on Energy and Commerce, and Education 
and Labor, for a period to be subsequently determined by the Speaker, 
in each case for consideration of such provisions as fall within the juris-
diction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to allow for 
contributions to the Alzheimer’s Research and Caregiving 
Trust 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, 
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SECTION 1. ALZHEIMER’S RESEARCH AND CAREGIVING 
TRUST FUND. 
(a) IN GENERAL.—Subchapter A of chapter 98 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new section: 
‘‘SEC. 9512. ALZHEIMER’S RESEARCH AND CAREGIVING 
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 ‘Alzheimer’s Research and Caregiving 
Trust Fund’ (referred to in this section as the ‘Trust 
Fund’), consisting of such amounts as may be appro-
priated or credit to such Trust Fund as provided in this 
section or section 9602(b). 
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Trust Fund amounts equivalent to 
the amounts contributed under section 6097. 
‘‘(c) EXPENDITURES.—Amounts in the Trust Fund 
shall be available, without further appropriations, as fol-
lows: 
‘‘(1) Fifty percent to the National Institutes of 
Health to conduct or support research regarding the 
treatment or cure of Alzheimer’s disease pursuant to 
the Alzheimer’s Disease and Related Dementias Re-
search Act of 1992. 
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‘‘(2) Fifty percent to the Administration on 
Aging for education, counseling, respite, and other 
supportive services under the Older Americans Act 
of 1965 for the benefit of individuals with Alz-
heimer’s disease and of their families, caregivers, 
and health care professionals.’’. 
(b) CLERICAL AMENDMENT.—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. Alzheimer’s Research and Caregiving Trust Fund.’’. 
SEC. 2. CONTRIBUTION TO THE ALZHEIMER’S RESEARCH 
AND CAREGIVING TRUST FUND. 
(a) IN GENERAL.—Subchapter A of chapter 61 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new part: 
‘‘PART IX—CONTRIBUTION TO THE ALZHEIMER’S 
RESEARCH AND CAREGIVING TRUST FUND 
‘‘Sec. 6097. Contribution to the Alzheimer’s Research and Caregiving Trust 
Fund 
‘‘SEC. 6097. CONTRIBUTION TO THE ALZHEIMER’S RE-
SEARCH AND CAREGIVING TRUST FUND. 
‘‘Every individual may elect, at the time of filing the 
return of the tax imposed by chapter 1, to contribute a 
whole dollar amount to be paid over to the Alzheimer’s 
Research and Caregiving Trust Fund.’’. 
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(b) CLERICAL AMENDMENT.—The table of parts for 
such subchapter A of such Code is amended by adding 
at the end the following new item: 
‘‘PART IX. CONTRIBUTION TO THE ALZHEIMER’S RESEARCH AND 
CAREGIVING TRUST FUND.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years ending after De-
cember 31, 2021. 
Æ 
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