SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘American LIFE Fund 
for the Medical Treatment of the Uninsured Act of 2005’’. 
SEC. 2. DESIGNATION OF OVERPAYMENTS FOR HEALTH 
COVERAGE FOR UNINSURED. 
(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—DESIGNATION OF OVERPAYMENTS 
FOR HEALTH COVERAGE FOR UNINSURED 
‘‘Sec. 6097. Designation. 
‘‘SEC. 6097. DESIGNATION. 
‘‘(a) IN GENERAL.—In the case of an individual, with 
respect to each taxpayer’s return for the taxable year of 
the tax imposed by chapter 1, such taxpayer may des-
ignate that a specified portion (not less than $1) of any 
overpayment of tax for such taxable year be paid over to 
the Health Coverage for the Uninsured Trust Fund. 
‘‘(b) MANNER AND TIME OF DESIGNATION.—A des-
ignation under subsection (a) may be made with respect 
to any taxable year only at the time of filing the return 
of the tax imposed by chapter 1 for such taxable year. 
Such designation shall be made in such manner as the 
Secretary prescribes by regulations except that such des-
ignation shall be made either on the first page of the re-
turn or on the page bearing the taxpayer’s signature.
‘‘(c) OVERPAYMENTS TREATED AS REFUNDED.—For 
purposes of this title, any portion of an overpayment of 
tax designated under subsection (a) shall be treated as 
being refunded to the taxpayer as of the last date pre-
scribed for filing the return of tax imposed by chapter 1 
(determined without regard to extensions) or, if later, the 
date the return is filed.’’. 
(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 OVERPAYMENTS FOR HEALTH COVERAGE FOR 
UNINSURED’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2004. 
SEC. 3. HEALTH COVERAGE FOR THE UNINSURED TRUST 
FUND. 
(a) IN GENERAL.—Subchapter A of chapter 98 of the 
Internal Revenue Code of 1986 (relating to trust fund 
code) is amended by adding at the end the following new 
section: 
‘‘SEC. 9511. HEALTH COVERAGE FOR THE UNINSURED 
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 ‘Health Coverage for the Uninsured
Trust Fund’, consisting of such amounts as may be appro-
priated or credited 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 Health Coverage for the Uninsured 
Trust Fund amounts equivalent to the amounts des-
ignated under section 6097 (relating to designation of 
overpayments for health coverage for uninsured). 
‘‘(c) EXPENDITURES.—Amounts in the Health Cov-
erage for the Uninsured Trust Fund shall be available to 
the Centers for Medicare and Medicaid Services to carry 
out a program which provides health coverage for cata-
strophic illnesses and injuries of individuals who otherwise 
have no health coverage.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for such subchapter is amended by adding at the end 
thereof the following new item: 
‘‘Sec. 9511. Health Coverage for the Uninsured Trust Fund.’’. 
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