HR 2433 IH
106th CONGRESS
1st Session
H. R. 2433
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
July 1, 1999
Mr. GOODE (for himself, Mr. SISISKY, Mr. CONDIT, Mr. CRAMER, Mr. MORAN of
Virginia, and Mr. SHOWS) introduced the following bill; which was referred to
the Committee on Ways and Means, and in addition to the Committee on 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 `Help for America's Uninsured Act of
1999'.
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.
`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) TRANSFERS TO HEALTH COVERAGE FOR THE UNINSURED TRUST FUND- The
Secretary of the Treasury shall, from time to time, transfer to the Health
Coverage for the Uninsured Trust Fund the amounts designated under section
6097 of the Internal Revenue Code of 1986.
(c) 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.'
(d) EFFECTIVE DATE- The amendments made by this section shall apply to
taxable years beginning after December 31, 1999.
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 Health Care Financing Administration 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