[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4937 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 4937

  To amend the Internal Revenue Code of 1986 to allow individuals to 
  designate that a portion or all of their income tax refunds be used 
 jointly by the Office of Minority Health of the Department of Health 
and Human Services and the Office on Women's Health of such Department 
             to improve the health of minorities and women.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 13, 2002

   Mr. Lewis of Georgia (for himself, Mr. Isakson, Mr. Serrano, Mr. 
 Jackson of Illinois, Mrs. Jones of Ohio, Ms. McKinney, and Mr. Payne) 
 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 allow individuals to 
  designate that a portion or all of their income tax refunds be used 
 jointly by the Office of Minority Health of the Department of Health 
and Human Services and the Office on Women's Health of such Department 
             to improve the health of minorities and women.

    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 ``Health Disparities Tax Refund Act of 
2002''.

SEC. 2. FINDINGS.

    The Congress hereby finds that:
            (1) The Office of Minority Health (OMH) in the Department 
        of Health and Human Services was created as a result of the 
        findings of the Report of the Secretary's Task Force on Black 
        and Minority Health, and is the government's champion and focal 
        point for minority health issues. The mission of OMH is to 
        improve the health of racial and ethnic populations through the 
        development, conduct and support of effective programs, 
        policies and projects that help to eliminate disparities in 
        health within communities of color: African Americans/Blacks, 
        American Indians, Alaska Natives, Asian Americans, Hispanics/
        Latinos, Native Hawaiians and Other Pacific Islanders.
            (2) The Office on Women's Health in the Department of 
        Health and Human Services is the government's champion and 
        focal point for women's health issues, and works to redress 
        inequities in women's health. The Office on Women's Health 
        coordinates women's health efforts in such Department and 
        supports culturally sensitive programs that encourage women to 
        take personal responsibility for their own health and wellness.

SEC. 3. DESIGNATION OF INCOME TAX REFUNDS FOR THE JOINT USE OF THE 
              OFFICE OF MINORITY HEALTH OF THE DEPARTMENT OF HEALTH AND 
              HUMAN SERVICES AND THE OFFICE ON WOMEN'S HEALTH OF SUCH 
              DEPARTMENT.

    (a) General Rule.--Subchapter A of chapter 61 of the Internal 
Revenue Code of 1986 (relating to returns and records) is amended by 
adding at the end the following new part:

``PART IX--DESIGNATION OF INCOME TAX OVERPAYMENTS FOR THE JOINT USE OF 
     THE OFFICE OF MINORITY HEALTH AND THE OFFICE ON WOMEN'S HEALTH

                              ``Sec. 6097. Designation of income tax 
                                        overpayments.

``SEC. 6097. DESIGNATION OF INCOME TAX OVERPAYMENTS.

    ``(a) General Rule.--Every individual who makes a return of the tax 
imposed by chapter 1 for any taxable year may designate that a 
specified portion (not less than $1) or all of any overpayment of tax 
for such taxable year shall be transferred as provided in subsection 
(d) to the Office of Minority Health of the Department of Health and 
Human Services and the Office on Women's Health of such Department.
    ``(b) Manner and Time of Designation.--Any designation under 
subsection (a) for any taxable year shall be made--
            ``(1) at the time of filing the return of the tax imposed 
        by chapter 1 for such taxable year, and
            ``(2) in such manner as the Secretary may by regulation 
        prescribe, except that such joint designation shall be made 
        either on the first page of the return or on the page bearing 
        the taxpayer's signature.
    ``(c) Treatment of Amounts Designated.--For purposes of this title, 
the amount designated by any taxpayer under subsection (a)--
            ``(1) shall be treated as being refunded to such taxpayer 
        as of the last date prescribed for filing the return of tax 
        imposed by chapter 1 (determined without regard to extensions) 
        or, if later, the date the return is filed, and
            ``(2) shall be treated as a contribution made by such 
        taxpayer on such date to the United States.
    ``(d) Transfer of Designated Amounts.--The Secretary shall, from 
time to time (but not less often than annually), transfer amounts--
            ``(1) 50 percent of the amounts designated under this 
        section to the Office of Minority Health of the Department of 
        Health and Human Services, and
            ``(2) 50 percent of the amounts so designated to Office on 
        Women's Health of such Department.
Amounts so transferred shall be used to fund activities designed to 
improve the health of minorities and women, respectively, for 
activities conducted through such Offices and shall be available until 
expended. Amounts appropriated for such Offices shall not be offset in 
any way by the amounts transferred under this subsection.''.
    (c) Clerical Amendment.--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 
                                        overpayments for the joint use 
                                        of the Office of Minority 
                                        Health and the Office on 
                                        Women's Health.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2001.
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