American LIFE Fund for the Medical Treatment of the Uninsured Act of 2005

American LIFE Fund for the Medical Treatment of the Uninsured Act of 2005 - Amends the Internal Revenue Code to permit an individual to designate a portion of any tax overpayment for the Health Coverage for the Uninsured Trust Fund, which shall use such funds to provide injury and catastrophic illness protection to individuals without health coverage.

Establishes in the Treasury the Health Coverage for the Uninsured Trust Fund.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1098 Introduced in House (IH)]






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.

``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.''.
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