[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 370 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 370

   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 biomedical research conducted through the National Institutes of 
                                Health.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 26, 2005

Mr. Bilirakis 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 taxpayers to 
 designate that part or all of any income tax refund be paid over for 
use in biomedical research conducted through the National Institutes of 
                                Health.

    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 ``Biomedical Research Assistance 
Voluntary Option Act''.

SEC. 2. DESIGNATION OF INCOME TAX OVERPAYMENTS TO FUND BIOMEDICAL 
              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 BIOMEDICAL 
                                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 chapter 1 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 biomedical research conducted through 
the National Institutes of Health.
    ``(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 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.''.
    (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 biomedical 
                              research''.

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

SEC. 3. AMOUNTS DESIGNATED TRANSFERRED TO NATIONAL INSTITUTES OF 
              HEALTH.

    The Secretary of the Treasury shall, from time to time, transfer to 
the gift fund of the National Institutes of Health under section 
1321(a)(33) of title 31, United States Code, the amounts designated 
under section 6097 of the Internal Revenue Code of 1986 for use in 
biomedical research conducted through the National Institutes of 
Health. Amounts that otherwise would be appropriated for the National 
Institutes of Health may not be offset by the amount of such transfers 
to the gift fund.
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