1. Alzheimer’s Research and Caregiving Trust Fund (a) In general Subchapter A of chapter 98 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 9512. Alzheimer’s Research and Caregiving 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 Alzheimer’s Research and Caregiving Trust Fund (referred to in this section as the Trust Fund ), consisting of such amounts as may be appropriated or credit to such Trust Fund as provided in this section or section 9602(b). (b) Transfers to Trust Fund There are hereby appropriated to the Trust Fund amounts equivalent to the amounts contributed under section 6097. (c) Expenditures Amounts in the Trust Fund shall be available, without further appropriations, as follows: (1) Fifty percent to the National Institutes of Health to conduct or support research regarding the treatment or cure of Alzheimer’s disease pursuant to the Alzheimer’s Disease and Related Dementias Research Act of 1992. (2) Fifty percent to the Administration on Aging for education, counseling, respite, and other supportive services under the Older Americans Act of 1965 for the benefit of individuals with Alzheimer's disease and of their families, caregivers, and health care professionals. . (b) Clerical amendment 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. 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