text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Taxpayers' Cancer Research Funding 
  Act of 1996''.
  
  SEC. 2. DESIGNATION OF INCOME TAX PAYMENTS TO BREAST AND PROSTATE 
                CANCER RESEARCH FUND.
  
      (a) In General.--Subchapter A of chapter 61 of the Internal Revenue 
  Code of 1986 (relating to information and returns) is amended by adding 
  at the end the following new part:
  
   ``PART IX--DESIGNATION OF INCOME TAX PAYMENTS TO BREAST AND PROSTATE 
                            CANCER RESEARCH FUND
  
                                ``Sec. 6098. Designation to Breast and 
                                          Prostate Cancer Research Fund.
  
  ``SEC. 6098. DESIGNATION TO BREAST AND PROSTATE CANCER RESEARCH FUND.
  
      ``(a) In General.--Every individual (other than a nonresident 
  alien) whose adjusted income tax liability for the taxable year is $5 
  or more may designate that $5 shall be paid over to the Breast and 
  Prostate Cancer Research Fund in accordance with the provisions of 
  section 9512. In the case of a joint return of husband and wife having 
  an adjusted income tax liability of $10 or more, each spouse may 
  designate that $5 shall be paid to the fund.
      ``(b) Adjusted Income Tax Liability.--For purposes of subsection 
  (a), the term `adjusted income tax liability' means, for any individual 
  for any taxable year, the excess (if any) of--
              ``(1) the income tax liability (as defined in section 
          6096(b)) of the individual for the taxable year, over
              ``(2) any amount designated by the individual (and, in the 
          case of a joint return, any amount designated by the 
          individual's spouse) under section 6096(a) for such taxable 
          year.
      ``(c) Manner and Time of Designation.--A designation under 
  subsection (a) may be made with respect to any taxable year--
              ``(1) at the time of filing the return of the tax imposed 
          by chapter 1 for such taxable year, or
              ``(2) at any other time (after the time of filing the 
          return of the tax imposed by chapter 1 for such taxable year) 
          specified in regulations prescribed by the Secretary.
  Such designation shall be made in such manner as the Secretary 
  prescribes by regulations except that, if such designation is made at 
  the time of filing the return of the tax imposed by chapter 1 for such 
  taxable year, such designation shall be made either on the first page 
  of the return or on the page bearing the taxpayer's signature.''
      (b) Breast and Prostate Cancer Research Fund.--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 the 
  following new section:
  
  ``SEC. 9512. BREAST AND PROSTATE CANCER RESEARCH FUND.
  
      ``(a) 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 Fund', consisting of such amounts as may be 
  appropriated or credited to such fund as provided in this section or 
  section 9602(b).
      ``(b) Transfers to Trust Fund.--There are hereby appropriated to 
  the Breast and Prostate Cancer Research Fund amounts equivalent to the 
  amounts designated under section 6098.
      ``(c) Expenditures.--Amounts in the Breast and Prostate Cancer 
  Research Fund shall be available, as provided in appropriation Acts, 
  for purposes of making qualified research grants, to the extent that 
  such amounts exceed the aggregate of all Federal administrative costs 
  attributable to the implementation of section 6098, subsections (a) and 
  (b) of this section, and (with respect to such fund) section 9602. Such 
  amounts shall be used to supplement, not supplant, existing funding for 
  research with respect to breast and prostate cancer.
      ``(d) Qualified Research Grants.--
              ``(1) In general.--For purposes of subsection (c), the term 
          `qualified research grant' means a grant, to a qualified person 
          selected by the National Cancer Institute of the National 
          Institutes of Health by qualified peer review, for the purpose 
          of conducting research with respect to breast or prostate 
          cancer. Such a grant shall be administered by such National 
          Cancer Institute and the amount of such grant shall be 
          determined by such Institute.
              ``(2) Qualified peer review.--For purposes of paragraph 
          (1), the term `qualified peer review' means peer review 
          described in sections 492 and 492A of the Public Health Service 
          Act.''
      (c) Clerical Amendments.--
              (1) The table of parts for subchapter A of chapter 61 of 
          the Internal Revenue Code of 1986 is amended by adding at the 
          end the following new item:
  
                                ``Part IX. Designation of income tax 
                                          payments to Breast and Prostate 
                                          Cancer Research Fund.''
              (2) The table of sections for subchapter A of chapter 98 of 
          such Code is amended by adding at the end the following new 
          item:
  
                                ``Sec. 9512. Breast and Prostate Cancer 
                                          Research Fund.''
      (d) Effective Date.--The amendments made by this section shall 
  apply to taxable years beginning after December 31, 1995.
target: Taxpayers' Cancer Research Funding Act of 1996 - Amends the Internal Revenue Code to allow certain individuals to designate that five dollars (ten dollars in the case of joint returns) be paid over to the Breast and Prostate Cancer Research Fund.  Establishes a trust fund to be known as the Breast and Prostate Cancer Research Fund into which such designated amounts shall be deposited.
feat_title: Taxpayers' Cancer Research Funding Act of 1996