109th CONGRESS
1st Session
H. R. 1098
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 HOUSE OF REPRESENTATIVES
March 3, 2005
Mr. GOODE (for himself, Mrs. JO ANN DAVIS of Virginia, Mr. LAHOOD, Mr. PLATTS,
Mrs. CHRISTENSEN, Mr. BISHOP of Georgia, Mr. JONES of North Carolina, Mr.
BARTLETT of Maryland, Mr. BURTON of Indiana, Mr. MORAN of Virginia, Mr. PASTOR,
Mr. SOUDER, Mr. WOLF, Mr. FORBES, Mrs. DRAKE, Mr. OWENS, Mr. BOUCHER, Mr.
HALL, and Mr. GOODLATTE) 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 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 Fund for the Medical Treatment
of the Uninsured Act of 2005'.
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.
`(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 Health Coverage for the Uninsured
Trust Fund.
`(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) 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 overpayments for health coverage for uninsured'.
(c) Effective Date- The amendments made by this section shall apply to taxable
years beginning after December 31, 2004.
SEC. 3. HEALTH COVERAGE FOR THE UNINSURED TRUST FUND.
(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. HEALTH COVERAGE FOR THE UNINSURED TRUST FUND.
`(a) Creation of Trust Fund- There is established in the Treasury of the United
States a trust fund to be known as the `Health Coverage for the Uninsured
Trust Fund', 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 Health
Coverage for the Uninsured Trust Fund amounts equivalent to the amounts designated
under section 6097 (relating to designation of overpayments for health coverage
for uninsured).
`(c) Expenditures- Amounts in the Health Coverage for the Uninsured Trust
Fund shall be available to the Centers for Medicare and Medicaid Services
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. Health Coverage for the Uninsured Trust Fund.'.
END
