II 

113TH CONGRESS 

1ST SESSION S. 62 

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

overpayments of tax as contributions and to make additional contributions to the Homeless Veterans Assistance Fund, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JANUARY 22 (legislative day, JANUARY 3), 2013 

Mrs. BOXER (for herself, Mr. BEGICH, Mrs. FEINSTEIN, Mr. COONS, Ms. 

LANDRIEU, Ms. MIKULSKI, 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 

and to make additional contributions to the Homeless 

Veterans Assistance Fund, and for other purposes. 

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

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Check the Box for 

5 Homeless Veterans Act of 2013’’. 


srobinson on DSK4SPTVN1PROD with 
2 

•S 62 IS

1 SEC. 2. CONTRIBUTIONS TO THE HOMELESS VETERANS AS2 SISTANCE FUND. 

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

4 Internal Revenue Code of 1986 is amended by adding at 

5 the end the following new part: 

6 ‘‘PART IX—CONTRIBUTIONS TO THE HOMELESS 

7 VETERANS ASSISTANCE FUND 

‘‘Sec. 6098. Contributions to the Homeless Veterans Assistance Fund. 

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

9 ASSISTANCE FUND. 

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

11 the taxpayer’s return for the taxable year of the tax im12 posed by chapter 1— 

13 ‘‘(1) may designate that a specified portion (not 

14 less than $1) of any overpayment of tax shall be 

15 paid over to the Homeless Veterans Assistance Fund 

16 in accordance with the provisions of section 9512, 

17 and 

18 ‘‘(2) in addition to any payment (if any) under 

19 paragraph (1), may make a contribution to the 

20 United States of an additional amount which shall 

21 be paid over to such Fund. 

22 ‘‘(b) MANNER AND TIME OF DESIGNATION AND CON23 TRIBUTION.—A designation and contribution under sub24 section (a) may be made with respect to any taxable 

25 year— 


srobinson on DSK4SPTVN1PROD with 
3 

•S 62 IS

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

2 imposed by chapter 1 for such taxable year, or 

3 ‘‘(2) at any other time (after such time of fil4 ing) specified in regulations prescribed by the Sec5 retary. 

6 Such designation and contribution shall be made in such 

7 manner as the Secretary prescribes by regulations except 

8 that, if such designation is made at the time of filing the 

9 return of the tax imposed by chapter 1 for such taxable 

10 year, such designation shall be made either on the first 

11 page of the return or on the page bearing the taxpayer’s 

12 signature. 

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

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

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

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

17 last date prescribed for filing the return of tax im18 posed by chapter 1 (determined without regard to 

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

20 and 

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

22 such date to the United States.’’. 

23 (b) HOMELESS VETERANS ASSISTANCE FUND.— 

24 Subchapter A of chapter 98 of the Internal Revenue Code 


srobinson on DSK4SPTVN1PROD with 
4 

•S 62 IS

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

2 new section: 

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

4 ‘‘(a) CREATION OF TRUST FUND.—There is estab5 lished in the Treasury of the United States a trust fund 

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

7 consisting of such amounts as may be appropriated or 

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

9 9602(b). 

10 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here11 by appropriated to the Homeless Veterans Assistance 

12 Fund amounts equivalent to the amounts designated and 

13 contributed under section 6098. 

14 ‘‘(c) EXPENDITURES.— 

15 ‘‘(1) IN GENERAL.—Subject to paragraphs (2) 

16 and (3), amounts in the Homeless Veterans Assist17 ance Fund shall be available (and shall remain avail18 able until expended) to the Department of Veterans 

19 Affairs, in consultation with the Department of 

20 Labor Veterans’ Employment and Training Service 

21 and the Department of Housing and Urban Develop22 ment, for the purpose of providing services to home23 less veterans, through— 


srobinson on DSK4SPTVN1PROD with 
5 

•S 62 IS

1 ‘‘(A) the development and implementation 

2 of new and innovative strategies to prevent and 

3 end veteran homelessness, and 

4 ‘‘(B) any homeless veteran program ad5 ministered by the Department of Veterans Af6 fairs, the Department of Labor Veterans’ Em7 ployment and Training Service, and the Depart8 ment of Housing and Urban Development. 

9 ‘‘(2) ADDITIONAL ALLOCATIONS.—The Sec10 retary of Veterans Affairs is authorized to make 

11 transfers from the amounts described in paragraph 

12 (1) to the Department of Labor Veterans’ Employ13 ment and Training Service and the Department of 

14 Housing and Urban Development for the purpose of 

15 supporting programs that serve homeless veterans. 

16 ‘‘(3) ADVANCE NOTICE.—The Secretary of Vet17 erans Affairs, in collaboration with the Secretary of 

18 Labor and Secretary of Housing and Urban Devel19 opment, shall submit a detailed expenditure plan for 

20 any amounts in the Homeless Veterans Assistance 

21 Fund to the Committees on Veterans’ Affairs and 

22 Committees on Appropriations of the House of Rep23 resentatives and of the Senate not later than 60 

24 days prior to any expenditure of such amounts. 


srobinson on DSK4SPTVN1PROD with 
6 

•S 62 IS

1 ‘‘(d) PRESIDENT’S ANNUAL BUDGET INFORMA2 TION.—Beginning with the President’s annual budget sub3 mission for fiscal year 2014 and every year thereafter, the 

4 Department of Veterans Affairs, the Department of 

5 Labor, and the Department of Housing and Urban Devel6 opment shall include a description of the use of funds from 

7 the Homeless Veterans Assistance Fund from the previous 

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

9 fiscal year.’’. 

10 (c) CLERICAL AMENDMENTS.— 

11 (1) The table of parts for subchapter A of chap12 ter 61 of the Internal Revenue Code of 1986 is 

13 amended by adding at the end the following new 

14 item: 

‘‘PART IX—CONTRIBUTIONS TO THE HOMELESS 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 


srobinson on DSK4SPTVN1PROD with