[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1005 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1005

   To amend the Internal Revenue Code of 1986 to allow taxpayers to 
 designate that part or all of any income tax refund be paid over for 
 use in medical research conducted through the Department of Veterans 
                                Affairs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 1, 2005

Mr. Bilirakis introduced the following bill; which was referred to the 
   Committee on Ways and Means, and in addition to the Committee on 
 Veterans' Affairs, 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 taxpayers to 
 designate that part or all of any income tax refund be paid over for 
 use in medical research conducted through the Department of Veterans 
                                Affairs.

    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 ``Veterans Medical Research Assistance 
Voluntary Option Act of 2005''.

SEC. 2. DESIGNATION OF INCOME TAX OVERPAYMENTS TO FUND MEDICAL 
              RESEARCH.

    (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 TO FUND MEDICAL 
                                RESEARCH

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

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

    ``(a) General Rule.--Every taxpayer who makes a return of the tax 
imposed by subtitle A for any taxable year may designate that a 
specified portion (not less than $1) of any overpayment of tax for such 
taxable year shall be used for medical research conducted through the 
Department of Veterans Affairs.
    ``(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 subtitle A for such taxable year, and
            ``(2) in such manner as the Secretary may by regulation 
        prescribe, 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) 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 subtitle A (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.''.
    (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 income tax overpayments to fund medical 
                              research''.

    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.

SEC. 3. DEPARTMENT OF VETERANS AFFAIRS MEDICAL AND PROSTHETIC RESEARCH 
              GIFT FUND.

    (a) In General.--Chapter 83 of title 38, United States Code, is 
amended by adding at the end the following new section:
``Sec. 8306. Department of Veterans Affairs Medical and Prosthetic 
              Research Gift Fund
    ``(a) There is established in the Treasury of the United States an 
account to be known as the `Department of Veterans Affairs Medical and 
Prosthetic Research Gift Fund' (in this section referred to as the 
`Fund'), consisting of such amounts as may be transferred or credited 
to the account under this section.
    ``(b) The Secretary of the Treasury shall, from time to time, 
transfer to the Fund the amounts designated under section 6097 of the 
Internal Revenue Code of 1986. Amounts that otherwise would be 
appropriated for the Department of Veterans Affairs may not be offset 
by the amount of such transfers to the Fund.
    ``(c) Amounts in the Fund shall be available, as provided in 
appropriations Acts, for purposes of medical research conducted through 
the Veterans Health Administration.''.
    (b) Clerical Amendment.--The table of sections at the beginning of 
such chapter is amended by adding at the end the following new item:

``8306. Department of Veterans Affairs Medical and Prosthetic Research 
                            Gift Fund.''.
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