Caregiving Trust Fund Sec. 6097. Contribution to the Alzheimer’s Research and Caregiving Trust Fund 6097. Contribution to the Alzheimer’s Research and Caregiving Trust Fund Every individual may elect, at the time of filing the return of the tax imposed by chapter 1, to contribute a whole dollar amount to be paid over to the Alzheimer’s Research and Caregiving Trust Fund. . (b) Clerical amendment The table of parts for such subchapter A of such Code is amended by adding at the end the following new item: Part IX. Contribution to the Alzheimer’s Research and Caregiving Trust Fund. . (c) Effective date The amendments made by this section shall apply to taxable years ending after December 31, 2019.