II 

112TH CONGRESS 

1ST SESSION S. 1806 

To amend the Internal Revenue Code of 1986 to allow taxpayers to designate 

overpayments of tax as contributions to the homeless veterans assistance 

fund. 

IN THE SENATE OF THE UNITED STATES 

NOVEMBER 3, 2011 

Mrs. BOXER (for herself, Mr. BEGICH, and Mr. MERKLEY) introduced the following bill; which was read twice and referred to the Committee on Veterans’ Affairs 

A BILL 

To amend the Internal Revenue Code of 1986 to allow taxpayers to designate overpayments of tax as contributions 

to the homeless veterans assistance fund. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. DESIGNATION OF CONTRIBUTIONS TO THE 

4 HOMELESS VETERANS ASSISTANCE FUND. 

5 (a) IN GENERAL.—Subchapter A of chapter 61 of the 

6 Internal Revenue Code of 1986 is amended by adding at 

7 the end the following new part: 


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1 ‘‘PART IX—CONTRIBUTIONS TO THE HOMELESS 

2 VETERANS ASSISTANCE FUND 

‘‘Sec. 6098. Contributions to the homeless veterans assistance fund. 

3 ‘‘SEC. 6098. CONTRIBUTIONS TO THE HOMELESS VETERANS 

4 ASSISTANCE FUND. 

5 ‘‘(a) IN GENERAL.—Every individual, with respect to 

6 the taxpayer’s return for the taxable year of the tax im7 posed by chapter 1, may designate that a specified portion 

8 (not less than $1) of any overpayment of tax shall be paid 

9 over to the Homeless Veterans Assistance Fund in accord10 ance with the provisions of section 9512. 

11 ‘‘(b) MANNER AND TIME OF DESIGNATION.—A des12 ignation under subsection (a) may be made with respect 

13 to any taxable year— 

14 ‘‘(1) at the time of filing the return of the tax 

15 imposed by chapter 1 for such taxable year, or 

16 ‘‘(2) at any other time (after such time of fil17 ing) specified in regulations prescribed by the Sec18 retary. 

19 Such designation shall be made in such manner as the 

20 Secretary prescribes by regulations except that, if such 

21 designation is made at the time of filing the return of the 

22 tax imposed by chapter 1 for such taxable year, such des23 ignation shall be made either on the first page of the re24 turn or on the page bearing the taxpayer’s signature. 


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1 ‘‘(c) OVERPAYMENTS TREATED AS REFUNDED.—For 

2 purposes of this title, any portion of an overpayment of 

3 tax designated under subsection (a) shall be treated as— 

4 ‘‘(1) being refunded to the taxpayer as of the 

5 last date prescribed for filing the return of tax im6 posed by chapter 1 (determined without regard to 

7 extensions) or, if later, the date the return is filed, 

8 and 

9 ‘‘(2) a contribution made by such taxpayer on 

10 such date to the United States.’’. 

11 (b) HOMELESS VETERANS ASSISTANCE FUND.— 

12 Subchapter A of chapter 98 of the Internal Revenue Code 

13 of 1986 is amended by adding at the end the following 

14 new section: 

15 ‘‘SEC. 9512. HOMELESS VETERANS ASSISTANCE FUND. 

16 ‘‘(a) CREATION OF TRUST FUND.—There is estab17 lished in the Treasury of the United States a trust fund 

18 to be known as the ‘Homeless Veterans Assistance Fund’, 

19 consisting of such amounts as may be appropriated or 

20 credited to such fund as provided in this section or section 

21 9602(b). 

22 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here23 by appropriated to the Homeless Veterans Assistance 

24 Fund amounts equivalent to the amounts designated 

25 under section 6098. 


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1 ‘‘(c) EXPENDITURES.— 

2 ‘‘(1) IN GENERAL.—Amounts in the Homeless 

3 Veterans Assistance Fund shall be available, as pro4 vided in appropriation Acts, to supplement funds ap5 propriated to the Department of Veterans Affairs, 

6 the Department of Labor Veterans Employment and 

7 Training Service, and the Department of Housing 

8 and Urban Development for the purpose of pro9 viding services to homeless veterans. 

10 ‘‘(2) ALLOCATION OF DISTRIBUTION.—Funds 

11 made available under paragraph (1) shall be allo12 cated in proportion to the funding for homeless vet13 erans programs administered by the Department of 

14 Veterans Affairs, the Department of Labor Veterans 

15 Employment and Training Service, and the Depart16 ment of Housing and Urban Development. 

17 ‘‘(3) EXPENDITURE OF FUNDS.—The Depart18 ment of Veterans Affairs, the Department of Labor 

19 Veterans Employment and Training Service, and the 

20 Department of Housing and Urban Development 

21 may obligate funds to support any homeless veteran 

22 program authorized under title 38, United States 

23 Code. 

24 ‘‘(d) PRESIDENT’S ANNUAL BUDGET INFORMA25 TION.—Beginning with the President’s annual budget subVerDate Mar 15 2010 23:20 Nov 07, 2011 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\S1806.IS S1806

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1 mission for fiscal year 2013 and every year thereafter, the 

2 Department of Veterans Affairs, the Department of 

3 Labor, and the Department of Housing and Urban Devel4 opment shall include a description of the use of funds from 

5 the Homeless Veterans Assistance Fund from the previous 

6 fiscal year and the proposed use of such funds for the next 

7 fiscal year.’’. 

8 (c) CLERICAL AMENDMENTS.— 

9 (1) The table of parts for subchapter A of chap10 ter 61 of the Internal Revenue Code of 1986 is 

11 amended by adding at the end the following new 

12 item: 

13 ‘‘PART IX—CONTRIBUTIONS TO THE HOMELESS 

14 VETERANS ASSISTANCE FUND’’. 

15 (2) The table of sections for subchapter A of 

16 chapter 98 of such Code is amended by adding at 

17 the end the following new item: 

‘‘Sec. 9512. Homeless Veterans Assistance Fund.’’. 

18 (d) EFFECTIVE DATE.—The amendments made by 

19 this section shall apply to taxable years beginning after 

20 the date of the enactment of this Act. 

Æ 


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