Cooperative Organ Transplant Contributions Act of 1989

Cooperative Organ Transplant Contributions Act of 1989 - Amends the Internal Revenue Code to allow taxpayers to designate on their income tax returns that any portion of their income tax refund or any cash donation included with the return be paid to the National Organ Transplant Trust Fund.

Establishes in the Treasury the National Organ Transplant Trust Fund to receive amounts designated on tax returns and any other cash contributions.

Directs each State to establish a program through which Fund monies will be used to provide assistance in paying for organ transplantation procedures and immunosuppressive drugs for individuals who meet certain financial need requirements and who have a medical condition for which a transplant procedure is reasonably medically necessary.

Prescribes conditions to govern Fund administration. Permits payment of Fund monies to a State only if the Secretary of Health and Human Services certifies that the State is properly carrying out its program and has fully accounted for previously received monies. Requires the State's chief health officer to place monies received from the Fund into a separate interest-bearing account, to be disbursed only to eligible individuals.

Limits the ways in which States may use Fund monies. Requires each State to submit an annual report concerning its organ transplant program.

 
HR 2490 IH
101st CONGRESS
1st Session
 H. R. 2490
To amend the Internal Revenue Code of 1986 to provide a mechanism for
taxpayers to designate any portion of any overpayment of income tax, and
to contribute other amounts, for payment to the National Organ Transplant
Trust Fund, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
May 24, 1989
Mr. WALGREN introduced the following bill; which was referred jointly to
the Committees on Ways and Means and Energy and Commerce
A BILL
To amend the Internal Revenue Code of 1986 to provide a mechanism for
taxpayers to designate any portion of any overpayment of income tax, and
to contribute other amounts, for payment to the National Organ Transplant
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. SHORT TITLE.
  This Act may be cited as the `Cooperative Organ Transplant Contributions
  Act of 1989'.
SEC. 2. STATEMENT OF CONGRESSIONAL FINDINGS AND INTENT.
  (a) FINDINGS- Congress finds that--
  (1) organ transplant procedures and immunosuppressive therapy can mean
  the difference between life and death for some patients;
  (2) advances in medical science have made organ transplantation an accepted
  medical treatment in an increasing number of cases, but the costs associated
  with such treatment remain beyond the reach of many Americans;
  (3) needy patients should neither be allowed to die nor forced into
  poverty due to lack of adequate funds to pay for an organ transplant,
  and the States and the Federal Government should assist those citizens
  who need organ transplant surgery and immunosuppressive therapy;
  (4) many organ transplant procedures are becoming commonly accepted forms of
  treatment, but other procedures remain experimental and further research in
  these and other methods should be encouraged with a view towards expanding
  the horizons of medical knowledge and improving the quality of health
  care; and
  (5) even though a number of States have established programs to assist
  citizens in obtaining needed transplant procedures, and a number of
  charitable organizations are available to assist such persons, a substantial
  unmet need remains.
  (b) CONGRESSIONAL INTENT- It is the intent of Congress that--
  (1) it is necessary to establish a National Organ Transplant Trust Fund
  in the Treasury of the United States to dispense money to the States to
  assist those Americans who need transplant surgery and immunosuppressive
  therapy and who have insufficient means of paying for such treatment;
  (2) the Secretary of the Treasury shall transfer money from the National
  Organ Transplant Trust Fund to the chief health officer of a State for the
  assistance program described in paragraph (1) after the Secretary of the
  Department of Health and Human Services has certified that the State is
  carrying out the program in accordance with the law and has fully accounted
  for the funds provided for the previous year;
  (3) the National Organ Transplant Trust Fund be funded solely by voluntary
  contributions under the system established by this Act; and
  (4) each State be allowed, within the general guidelines provided herein,
  to develop its own specific regulations to govern the operation of this
  assistance program.
SEC. 3. DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR NATIONAL ORGAN
TRANSPLANT TRUST FUND.
  (a) IN GENERAL- Subchapter A of chapter 61 of the Internal Revenue Code
  of 1986 (relating to returns and records) is amended by adding at the end
  thereof the following new part:
`PART IX--DESIGNATION OF OVERPAYMENTS AND CONTRIBUTIONS FOR NATIONAL ORGAN
TRANSPLANT TRUST FUND
`SEC. 6097. AMOUNTS FOR NATIONAL ORGAN TRANSPLANT TRUST FUND.
  `(a) IN GENERAL- With respect to each taxpayer's return for the taxable
  year of the tax imposed by chapter 1, such taxpayer may designate that--
  `(1) any portion of any overpayment of such tax for such taxable year, and
  `(2) any cash contribution that the taxpayer includes with such return,
be paid to the National Organ Transplant Trust Fund.
  `(b) JOINT RETURNS- In the case of a joint return showing an overpayment,
  each spouse may designate any portion of such overpayment under subsection
  (a)(1).
  `(c) 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 on the first page of the return and shall be
  irrevocable.
  `(d) OVERPAYMENTS TREATED AS REFUNDED- For purposes of this title, any
  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 and contributions for National Organ
Transplant Trust Fund.'.
  (c) EFFECTIVE DATE- The amendments made by this section shall apply to
  taxable years ending after the date of enactment of this Act.
SEC. 4. ESTABLISHMENT OF NATIONAL ORGAN TRANSPLANT 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 thereof
  the following new section:
`SEC. 9511. NATIONAL ORGAN TRANSPLANT 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 `National Organ Transplant
  Trust Fund', consisting of such amounts as may be appropriated or credited
  to the National Organ Transplant Trust Fund as provided in this section
  or section 9602(b).
  `(b) TRANSFER TO NATIONAL ORGAN TRANSPLANT TRUST FUND OF AMOUNTS DESIGNATED-
  There is hereby appropriated to the National Organ Transplant Trust Fund
  amounts equivalent to the amounts designated under section 6097 and received
  in the Treasury, and any other cash contributions made by any person to
  such fund.
  `(c) EXPENDITURES FROM TRUST FUND-
  `(1) IN GENERAL- The Secretary shall pay, from the National Organ Transplant
  Funds to the chief health officer of a State for use in assisting eligible
  individuals with organ transplant procedures, the amounts determined under
  section 5 of the Cooperative Organ Transplant Contributions Act of 1989.
  `(2) ADMINISTRATIVE EXPENSES- Amounts in the National Organ Transplant
  Trust Fund shall be available to pay the administrative expenses of the
  Department of the Treasury directly allocable to--
  `(A) modifying the individual income tax return forms to carry out
  section 6097,
  `(B) carrying out this chapter with respect to such Fund, and
  `(C) processing amounts received under section 6097 and transferring such
  amounts to such Fund.'.
  (b) CLERICAL AMENDMENT- The table of sections for such subchapter A is
  amended by adding at the end thereof the following new item:
`Sec. 9511. National Organ Transplant Trust Fund.'.
SEC. 5. ORGAN TRANSPLANTATION PAYMENTS PROGRAM.
  (a) ESTABLISHMENT OF PROGRAM- Each State shall establish an Organ
  Transplantation Program to receive payments from the National Organ
  Transplant Trust Fund and to provide financial assistance for organ
  transplant procedures to eligible individuals.
  (b) USE OF PAYMENTS- Payments to each State under subsection (c) shall
  be available--
  (1) to pay the costs of the program established under subsection (a),
  including the costs of organ transplant procedures and immunosuppressive
  drugs for eligible individuals; and
  (2) to pay the costs incurred by the State's chief health officer to
  publicize the availability of the Trust Fund and to solicit contributions
  to the Trust Fund, except that payments under this paragraph for any
  fiscal year shall not exceed 5 percent of the total payments received by
  the State from the Trust Fund for such fiscal year.
  (c) Payment of Funds From Trust Fund to States-
  (1) IN GENERAL- Subject to paragraph (2), not later than September 1 of
  each year, the Secretary of the Treasury shall pay to each State from the
  Trust Fund an amount equal to the amount of funds received in the form of
  cash contributions, or contributed by residents of the State to the Trust
  Fund pursuant to section 6097 of the Internal Revenue Code of 1986, less a
  proportionate share of the costs incurred by the Secretary in administering
  the Fund.
  (2) CERTIFICATION-
  (A) ELIGIBILITY- The Secretary of Health and Human Services shall certify a
  State as eligible for payments under this section if the Secretary determines
  that the State is carrying out its program in accordance with this Act
  and has fully accounted for the money provided for the previous year.
  (B) REPORT- The Secretary of Health and Human Services shall report to the
  Secretary of the Treasury the name of each State that has been certified
  under subparagraph (A).
  (C) PREREQUISITE- The Secretary of Treasury shall distribute money to a
  State only if the Secretary receives a certification of the State under
  subparagraph (A).
  (d) PAYMENT OF FUNDS FROM STATES TO INDIVIDUALS-
  (1) IN GENERAL- The chief health officer of a State shall place the funds
  received under subsection (c) into a separate interest-bearing account
  and may dispense such funds only to individuals who meet the criteria
  prescribed in paragraph (2).
  (2) ELIGIBILITY- To be eligible to receive funds under paragraph (1),
  an individual must--
  (A) have a diagnosed medical condition for which an organ transplant
  procedure is reasonably medically necessary;
  (B) have no sufficient source of payment for the organ transplant procedure,
  including sources of payment such as Medicaid, Medicare, and any insurance
  coverage applicable to such individuals; and
  (C) meet other requirements such as those concerning State residency
  and income level that the State or its chief health officer may impose
  in regulations.
  (3) EXPENSES COVERED- The chief health officer of each State shall prescribe
  by regulation the medical expenses for medically-necessary organ transplant
  procedures that may be eligible for coverage, the maximum expense, and
  the terms and conditions under which payment will be made to eligible
  individuals.
  (e) ADDITIONAL FUNDING- A State may not use money from the National Organ
  Transplant Fund to supplant funds normally made available by the State
  for organ transplantation assistance.
  (f) STATE USE OF FUNDS RECEIVED FROM THE NATIONAL ORGAN TRANSPLANT TRUST
  FUND- A State may not use money from the National Organ Transplant Trust
  Fund to satisfy a requirement for nonfederal contributions for participation
  in a program established under any other provision of law.
  (g) REPORTS- Each State shall annually submit to the Secretary of Health
  and Human Services such reports concerning its Organ Transplant Program
  as the Secretary shall require.
  (h) DEFINITIONS- For purposes of this section:
  (1) The term `organ' means the eye, kidney, liver, pancreas, heart, lung,
  bone marrow, or any other organ or tissue included by the chief health
  officer of a State by regulation.
  (2) The term `transplant procedure' means the surgical procedures necessary
  to accomplish the organ transplant, as well as appropriate preoperative
  and postoperative treatments, including immunosuppressive drugs, approved
  under the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 301 et seq).
  (3) The term `State' includes the District of Columbia.
SEC. 6. RIGHTS TO SUE OR BENEFIT ENTITLEMENT NOT CREATED BY ACT.
  This Act shall not be construed to create any private right to sue by or
  on behalf of any eligible individual, and shall not be construed to create
  an entitlement on behalf of any individual.