[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3624 Introduced in House (IH)]







104th CONGRESS
  2d Session
                                H. R. 3624

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

                             June 12, 1996

  Mr. Forbes introduced the following bill; which was referred to the 
   Committee 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 Representatives 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 following 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 accordance with the provisions of section 9512. 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 purposes of subsection 
(a), the term `adjusted income tax liability' means, for any individual 
for any taxable year, the excess (if any) of--
            ``(1) the income tax liability (as defined in section 
        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 designated 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 subsection (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 taxable 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 disease.--The Secretary 
        shall provide a means by which taxpayers may indicate, at the 
        time of a designation under subsection (a), the disease with 
        respect to which the designated amount should be applied to 
        biomedical research.''
    (b) Biomedical Research Fund.--Subchapter A of chapter 98 of such 
Code (relating to establishment of trust funds) is amended by adding at 
the end the following new section:

``SEC. 9512. BIOMEDICAL RESEARCH FUND.

    ``(a) Creation of Trust Fund.--
            ``(1) In general.--There is established in the Treasury of 
        the United States a trust fund to be known as the `Biomedical 
        Research Fund'.
            ``(2) Accounts in trust fund.--The Biomedical Research Fund 
        shall consist of a separate account for each disease with 
        respect to which an amount is designated under section 6098, 
        and one account (to be known as the `Miscellaneous Account') 
        for amounts designated under section 6098 for which no disease 
        is indicated. Each such account shall consist of such amounts 
        as may be appropriated or credited to such account as provided 
        in this section or section 9602(b).
    ``(b) Transfers to Trust Fund.--There are hereby appropriated to 
each account within the Biomedical Research Fund amounts equivalent to 
the amounts designated under section 6098 for the disease with respect 
to which such account is established (or, in the case of the 
Miscellaneous Account, the amounts designated under section 6098 for 
which no disease is indicated).
    ``(c) Expenditures.--The Secretary of Health and Human Services 
shall distribute, as provided in appropriation Acts, amounts in the 
accounts of the Biomedical Research Fund for purposes of qualified 
research, to the extent that such amounts exceed the aggregate of all 
Federal administrative costs attributable to the implementation of 
section 6098, subsections (a) and (b) of this section, and (with 
respect to such fund) section 9602.
    ``(d) Prohibition of Use To Replace Appropriations.--Amounts 
expended under subsection (c) shall be used, with respect to qualified 
research regarding any disease, to supplement, not supplant, existing 
funding for biomedical research with respect to such disease. No 
expenditure shall be made under subsection (c) from any account during 
any fiscal year for which the annual amount appropriated for the 
National Institutes of Health for biomedical research regarding the 
disease with respect to which the account is established is less than 
the amount so appropriated for the prior fiscal year.
    ``(e) Qualified Research.--For purposes of this section, the term 
`qualified research' means, with respect to any account of the 
Biomedical Research Fund, biomedical research conducted by the National 
Institutes of Health regarding the disease with respect to which such 
account is established (or, in the case of the Miscellaneous Account, 
regarding any disease).''
    (c) Clerical Amendments.--
            (1) The table of parts for subchapter A of chapter 61 of 
        such Code is amended by adding at the end the following new 
        item:

                              ``Part IX. Designation of income tax 
                                        payments to Biomedical 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. 9512. Biomedical Research Fund.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1996.
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