Incurable Disease Research and Treatment Act of 1989

Incurable Disease Research and Treatment Act of 1989 - Amends the Internal Revenue Code to allow individuals to direct that all or part of their income tax refunds be contributed to the Incurable Disease Research and Treatment Trust. Establishes in the Treasury the Incurable Disease Research and Treatment Trust to distribute funds to qualified nonprofit incurable disease services organizations. Appropriates to the Trust revenue equivalent to amounts designated by individual taxpayers. Prescribes standards and procedures for the distribution of Trust monies. Requires the Commission on Incurable Diseases to submit to specified congressional committees an annual report detailing Trust expenditures. Establishes the Commission on Incurable Diseases to administer the distribution of funds to qualified incurable disease services organizations on a matching grant basis. Permits a maximum award of $100,000 to any single qualified organization in any fiscal year. Requires that: (1) at least 50 percent of amounts received into the Trust in any year be paid to qualified organizations; and (2) monies in the Trust be distributed within 180 days of their receipt in the fund. Authorizes appropriations.