[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 928 Introduced in Senate (IS)]







108th CONGRESS
  1st Session
                                 S. 928

  To amend the Internal Revenue Code of 1986 to allow individuals to 
 designate any portion of a refund for use by the Secretary of Health 
    and Human Services in providing catastrophic health coverage to 
         individuals who do not otherwise have health coverage.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 28, 2003

   Mr. Allen introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to allow individuals to 
 designate any portion of a refund for use by the Secretary of Health 
    and Human Services in providing catastrophic health coverage to 
         individuals who do not otherwise have health coverage.

    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 ``American LIFE Trust Fund for the 
Medical Treatment of the Uninsured in Honor of the Victims and Families 
of September 11, 2001, Act''.

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 designate that a specified portion (not 
less than $1) of any overpayment of tax for such taxable year be paid 
over to the American LIFE Trust Fund for the Medical Treatment of the 
Uninsured in Honor of the Victims and Families of September 11, 2001.
    ``(b) Manner and Time of Designation.--A designation 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 designation shall 
be made either on the first page of the return 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 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.''.
    (b) Transfers to American LIFE Trust Fund for the Medical Treatment 
of the Uninsured in Honor of the Victims and Families of September 11, 
2001.--The Secretary of the Treasury shall, from time to time, transfer 
to the American LIFE Trust Fund for the Medical Treatment of the 
Uninsured in Honor of the Victims and Families of September 11, 2001, 
the amounts designated under section 6097 of the Internal Revenue Code 
of 1986.
    (c) Clerical Amendment.--The table of parts for subchapter A of 
chapter 61 of the Internal Revenue Code of 1986 is amended by adding at 
the end thereof the following new item:

                              ``Part IX. Designation of overpayments 
                                        for health coverage for 
                                        uninsured.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2002.

SEC. 3. AMERICAN LIFE TRUST FUND FOR THE MEDICAL TREATMENT OF THE 
              UNINSURED IN HONOR OF THE VICTIMS AND FAMILIES OF 
              SEPTEMBER 11, 2001.

    (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. AMERICAN LIFE TRUST FUND FOR THE MEDICAL TREATMENT OF THE 
              UNINSURED IN HONOR OF THE VICTIMS AND FAMILIES OF 
              SEPTEMBER 11, 2001.

    ``(a) Creation of Trust Fund.--There is established in the Treasury 
of the United States a trust fund to be known as the `American LIFE 
Trust Fund for the Medical Treatment of the Uninsured in Honor of the 
Victims and Families of September 11, 2001', consisting of such amounts 
as may be appropriated or credited to such Trust Fund as provided in 
this section or section 9602(b).
    ``(b) Transfers to Trust Fund.--There are hereby appropriated to 
the American LIFE Trust Fund for the Medical Treatment of the Uninsured 
in Honor of the Victims and Families of September 11, 2001, amounts 
equivalent to the amounts designated under section 6097 (relating to 
designation of overpayments for health coverage for uninsured).
    ``(c) Expenditures.--Amounts in the American LIFE Trust Fund for 
the Medical Treatment of the Uninsured in Honor of the Victims and 
Families of September 11, 2001, shall be available to the Health Care 
Financing Administration to carry out a program which provides health 
coverage for catastrophic 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. American LIFE Trust Fund for 
                                        the Medical Treatment of the 
                                        Uninsured in Honor of the 
                                        Victims and Families of 
                                        September 11, 2001.''.
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