[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 281 Introduced in House (IH)]
107th CONGRESS
1st Session
H. R. 281
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
January 30, 2001
Mr. King introduced the following bill; which was referred to the
Committee on Ways and Means, and in addition to the Committee on Energy
and 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 Breast and Prostate Cancer 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. SHORT TITLE.
This Act may be cited as the ``Taxpayers' Cancer Research Funding
Act of 2001''.
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 following new part:
``PART IX--DESIGNATION OF INCOME TAX PAYMENTS TO BREAST AND PROSTATE
CANCER RESEARCH FUND
``Sec. 6098. Designation to Breast and
Prostate Cancer Research Fund.
``SEC. 6098. DESIGNATION TO BREAST AND PROSTATE CANCER 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 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.--A designation 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 designation shall be made either on the first page
of the return or on the page bearing the taxpayer's signature.''
(b) Breast and Prostate Cancer 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. 9511. BREAST AND PROSTATE CANCER RESEARCH FUND.
``(a) Creation of Trust Fund.--There is established 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
section 9602(b).
``(b) Transfers to Trust Fund.--There are hereby appropriated to
the Breast and Prostate Cancer Research Fund amounts equivalent to the
amounts designated under section 6098.
``(c) Expenditures.--Amounts in the Breast and Prostate Cancer
Research Fund shall be available, as provided in appropriation Acts,
for purposes of making qualified research grants, 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. 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 conducting 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 chapter 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, 2000.
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