of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 9512. Alzheimer’s Research and Caregiving Trust Fund. . 2. Contribution to the Alzheimer’s Research and Caregiving Trust Fund (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: IX Contribution to the Alzheimer’s Research and 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 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. 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.