Organ Transplant Assistance Act of 1991

Organ Transplant Assistance Act of 1991 - Amends the Internal Revenue Code to allow taxpayers to indicate on their income tax returns their election to include a cash contribution of at least one dollar to be used for organ transplant assistance.

Establishes in the Treasury the National Organ Transplant Assistance Trust Fund to receive such amounts designated on tax returns.

Establishes a program through which Trust Fund monies will be used to finance grants to health care facilities where organ transplants are performed to assist them in providing transplants for individuals unable to afford them. Sets forth general criteria to govern these grants.

 
HR 515 IH
102d CONGRESS
1st Session
 H. R. 515
To amend the Internal Revenue Code of 1986 to permit individuals to include
cash contributions with their income tax returns to be used for grants to
reduce the costs of organ transplants, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
January 11, 1991
Mr. KOLTER 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 permit individuals to include
cash contributions with their income tax returns to be used for grants to
reduce the costs of organ transplants, 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 `Organ Transplant Assistance Act of 1991'.
SEC. 2. DESIGNATION OF ADDITIONAL AMOUNTS FOR ORGAN TRANSPLANT ASSISTANCE.
  (a) GENERAL RULE- Subchapter A of chapter 61 of the Internal Revenue Code
  of 1986 is amended by adding at the end thereof the following new part:
`PART IX--DESIGNATION OF ADDITIONAL AMOUNTS FOR ORGAN TRANSPLANT ASSISTANCE
`Sec. 6097. Amounts for organ transplant assistance.
`SEC. 6097. AMOUNTS FOR ORGAN TRANSPLANT ASSISTANCE.
  `(a) IN GENERAL- With respect to each individual's return for the taxable
  year of the tax imposed by subtitle A, such individual may elect to include
  a cash contribution (but not less than $1) to be deposited into the Organ
  Transplant Assistance Trust Fund.
  `(b) MANNER AND TIME OF ELECTION- An election 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 subtitle A for such taxable year. Such election
  shall be made on the page bearing the taxpayer's signature.'
  (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 item:
`Part IX. Designation of additional amounts for organ transplant assistance.'
  (c) EFFECTIVE DATE- The amendments made by this section shall apply to
  taxable years beginning after December 31, 1990.
SEC. 3. ESTABLISHMENT OF ORGAN TRANSPLANT ASSISTANCE TRUST FUND.
  (a) IN GENERAL- Subchapter A of chapter 98 of the Internal Revenue Code
  of 1986 (relating to establishment of trust funds) is amended by adding
  at the end thereof the following new section:
`SEC. 9511. ORGAN TRANSPLANT ASSISTANCE 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 `Organ Transplant Assistance
  Trust Fund', consisting of such amounts as may be appropriated or credited
  to the Organ Transplant Assistance Trust Fund as provided in this section
  or section 9602(b).
  `(b) TRANSFER TO ORGAN TRANSPLANT ASSISTANCE TRUST FUND OF AMOUNTS
  DESIGNATED- There is hereby appropriated to the Organ Transplant Assistance
  Trust Fund amounts equivalent to the amounts received in the Treasury on
  account of elections under section 6097.
  `(c) EXPENDITURES FROM TRUST FUND-
  `(1) IN GENERAL- Amounts in the Organ Transplant Assistance Trust Fund
  shall be available, as provided in appropriation Acts, for purposes of
  making grants under section 4 of the Organ Transplant Assistance Act of 1991.
  `(2) ADMINISTRATIVE EXPENSES- Amounts in the Organ Transplant Assistance
  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. Organ Transplant Assistance Trust Fund.'
SEC. 4. GRANTS TO TRANSPLANT FACILITIES.
  (a) AUTHORIZATION- The Secretary of Health and Human Services (hereinafter
  in this section referred to as the `Secretary') may make grants to health
  care facilities in which organ transplants are performed to assist such
  facilities in performing organ transplants for individuals financially
  unable to meet the costs of such transplants.
  (b) APPLICATION- No grant may be made under subsection (a) unless
  an application therefor has been submitted to, and approved by, the
  Secretary. Such an application shall be in such form, and submitted in
  such manner, as the Secretary shall by regulation prescribe.
  (c) DETERMINATION OF GRANT AMOUNT, ETC-
  (1) GRANT AMOUNT- The Secretary shall determine the amount of any grant
  under this section. Payments under any such grant may be made in advance
  on the basis of estimates or by the way of reimbursement, with necessary
  adjustments on account of underpayments or overpayments, and in such
  installments and on such terms and conditions as the Secretary finds
  necessary to carry out the purposes of such grants.
  (2) RECORDS- Each recipient of a grant under this section shall keep such
  records as the Secretary shall prescribe.
  (3) AUDIT AND EXAMINATION- The Secretary and the Comptroller General of
  the United States, or any of their duly authorized representatives, shall
  have access for purposes of audit and examination to any books, documents,
  papers, and records of a recipient of a grant under this section which
  are pertinent to such grant.