,i #aacth ,,congress #ast ,session ,h4 ,r4 #abic ,,in ,,the ,,house ,,of ,,representatives ,march #bj1 #bjac ,mr4 ,king of ,new ,york 7for himself1 ,mr4 ,polis1 ,mr4 ,hanna1 ,mr4 ,meeks1 ,mr4 ,bachus1 ,mr4 ,grimm1 and ,mr4 ,wolf7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,energy and ,commerce1 for a period to be subsequently determined by the ,speaker1 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 #aihf to establish and provide a checkoff for a ,breast and ,prostate ,cancer ,research ,fund1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,taxpayers' ,cancer ,research ,funding ,act of #bjac4 #b4 ,designation of income tax payments to ,breast and ,prostate ,cancer ,research ,fund 7a7 ,in general ,subchapter ,a of chapter #fa of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new part3 ,,ix ,designation of income tax payments to ,breast and ,prostate ,cancer ,research ,fund ,sec4 #fjih4 ,designation to ,breast and ,prostate ,cancer ,research ,fund4 #fjih4 ,designation to ,breast and ,prostate ,cancer ,research ,fund 7a7 ,in general ,every individual 7other than a nonresident alien7 whose adjusted income tax liability for the taxable year is #e or more may designate that #e shall be paid over to the ,breast and ,prostate ,cancer ,research ,fund in accordance with the provisions of section #ieab4 ,in the case of a joint return of husband and wife having an adjusted income tax liability of #aj or more1 each spouse may designate that #e shall be paid to the fund4 7b7 ,adjusted income tax liability ,for purposes of subsection 7a71 the term adjusted income tax liability means1 for any individual for any taxable year1 the excess 7if any7 of-- 7#a7 the income tax liability 7as defined in section #fjif7;b77 of the individual for the taxable year1 over 7#b7 any amount designated by the individual 7and1 in the case of a joint return1 any amount designated by the individual's spouse7 under section #fjif7;a7 for such taxable year4 7c7 ,manner and time of designation ,a designation under subsection 7a7 may be made with respect to any taxable year-- 7#a7 at the time of filing the return of the tax imposed by chapter #a for such taxable year1 or 7#b7 at any other time 7after the time of filing the return of the tax imposed by chapter #a for such taxable year7 specified in regulations prescribed by the ,secretary4 ,such designation shall be made in such manner as the ,secretary prescribes by regulations except that1 if such designation is made at the time of filing the return of the tax imposed by chapter #a for such taxable year1 such designation shall be made either on the first page of the return or on the page bearing the taxpayer's signature4 4 7b7 ,breast and ,prostate ,cancer ,research ,fund ,subchapter ,a of chapter #ih of such ,code is amended by adding at the end the following new section3 #ieab4 ,breast and ,prostate ,cancer ,research ,fund 7a7 ,creation of trust fund ,there is established in the ,treasury of the ,united ,states a trust fund to be known as the ,breast and ,prostate ,cancer ,research ,fund1 consisting of such amounts as may be appropriated or credited to such fund as provided in this section or section #ifjb7;b74 7b7 ,transfers to trust fund ,there are hereby appropriated to the ,breast and ,prostate ,cancer ,research ,fund amounts equivalent to the amounts designated under section #fjih4 7c7 ,expenditures ,amounts in the ,breast and ,prostate ,cancer ,research ,fund shall be available1 as provided in appropriation ,acts1 for purposes of making qualified research grants1 to the extent that such amounts exceed the aggregate of all ,federal administrative costs attributable to the implementation of section #fjih1 subsections 7a7 and 7b7 of this section1 and 7with respect to such fund7 section #ifjb4 ,such amounts shall be used to supplement1 not supplant1 existing funding for research with respect to breast and prostate cancer4 7d7 ,qualified research grants 7#a7 ,in general ,for purposes of subsection 7c71 the term qualified research grant means a grant1 to a qualified person selected by the ,national ,cancer ,institute of the ,national ,institutes of ,health by qualified peer review1 for the purpose of conducting research with respect to breast or prostate cancer4 ,such a grant shall be administered by such ,national ,cancer ,institute and the amount of such grant shall be determined by such ,institute4 7#b7 ,qualified peer review ,for purposes of paragraph 7#a71 the term qualified peer review means peer review described in sections #dib and #dib;,a of the ,public ,health ,service ,act4 4 7c7 ,clerical amendments 7#a7 ,the table of parts for subchapter ,a of chapter #fa of such ,code is amended by adding at the end the following new item3 ,part ,,ix4 ,designation of ,income ,tax ,payments to ,breast and ,prostate ,cancer ,research ,fund 4 7#b7 ,the table of sections for subchapter ,a of chapter #ih of such ,code is amended by adding at the end the following new item3 ,sec4 #ieab4 ,breast and ,prostate ,cancer ,research ,fund4 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this ,act4