Bill Sponsor
House Bill 3453
116th Congress(2019-2020)
To amend the Internal Revenue Code of 1986 to allow for contributions to the Alzheimer's Research and Caregiving Trust Fund, and for other purposes.
Introduced
Introduced
Introduced in House on Jun 24, 2019
Overview
Text
Introduced in House 
Jun 24, 2019
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Introduced in House(Jun 24, 2019)
Jun 24, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 3453 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 3453


To amend the Internal Revenue Code of 1986 to allow for contributions to the Alzheimer’s Research and Caregiving Trust Fund, and for other purposes.


IN THE HOUSE OF REPRESENTATIVES

June 24, 2019

Mr. Suozzi (for himself, Mr. King of New York, Ms. Waters, and Mr. Smith of New Jersey) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Education and Labor, 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 for contributions to the Alzheimer’s Research and Caregiving Trust Fund, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Alzheimer’s Research and Caregiving Trust Fund.

(a) In general.—Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section:

“SEC. 9512. Alzheimer’s Research and Caregiving 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 ‘Alzheimer’s Research and Caregiving Trust Fund’ (referred to in this section as the ‘Trust Fund’), consisting of such amounts as may be appropriated or credit to such Trust Fund as provided in this section or section 9602(b).

“(b) Transfers to Trust Fund.—There are hereby appropriated to the Trust Fund amounts equivalent to the amounts contributed under section 6097.

“(c) Expenditures.—Amounts in the Trust Fund shall be available, without further appropriations, as follows:

“(1) Fifty percent to the National Institutes of Health to conduct or support research regarding the treatment or cure of Alzheimer’s disease pursuant to the Alzheimer’s Disease and Related Dementias Research Act of 1992.

“(2) Fifty percent to the Administration on Aging for education, counseling, respite, and other supportive services under the Older Americans Act of 1965 for the benefit of individuals with Alzheimer's disease and of their families, caregivers, and health care professionals.”.

(b) Clerical amendment.—The table of sections for subchapter A of chapter 98 of such Code is amended by adding at the end the following new item:


“Sec. 9512. Alzheimer’s Research and Caregiving Trust Fund.”.

SEC. 2. Contribution to the Alzheimer’s Research and Caregiving Trust Fund.

(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:


“Sec. 6097. Contribution to the Alzheimer’s Research and Caregiving Trust Fund

“SEC. 6097. Contribution to the Alzheimer’s Research and Caregiving Trust Fund.

“Every individual may elect, at the time of filing the return of the tax imposed by chapter 1, to contribute a whole dollar amount to be paid over to the Alzheimer’s Research and Caregiving Trust Fund.”.

(b) Clerical amendment.—The table of parts for such subchapter A of such Code is amended by adding at the end the following new item:

“PART IX. CONTRIBUTION TO THE ALZHEIMER’S RESEARCH AND CAREGIVING TRUST FUND.”.

(c) Effective date.—The amendments made by this section shall apply to taxable years ending after December 31, 2019.