Kids First Research Act 2.0 This bill amends the Internal Revenue Code to terminate:
The Department of the Treasury must transfer amounts in the fund as of the date of the enactment of this bill to the 10-Year Pediatric Research Initiative Fund. The bill expresses the sense of Congress that the Director of the National Institutes of Health (NIH) should oversee and coordinate research that is conducted or supported by the NIH for research on pediatric cancer and other pediatric diseases and conditions, including through the 10-Year Pediatric Research Initiative Fund. The bill also amends the Public Health Service Act to require the NIH to prioritize pediatric research that does not replicate existing NIH research activities.