Veterans Medical Research Assistance Voluntary Option Act - Amends the Internal Revenue Code to permit a taxpayer to designate that all or part of an income tax overpayment shall be used for Department of Veterans Affairs medical research. States that any such amount shall be treated as: (1) a refund to the taxpayer; and (2) a contribution to the United States.Amends Federal law to establish in the Treasury the Department of Veterans Affairs Medical and Prosthetic Research Gift Fund.
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