II 

111TH CONGRESS 

1ST SESSION S. 1366 

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

a portion of their income tax payment to provide assistance to homeless 

veterans, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

JUNE 25, 2009 

Mrs. BOXER introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to allow taxpayers to designate a portion of their income tax payment to provide assistance to homeless veterans, 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. DESIGNATION OF INCOME TAX PAYMENTS TO 

4 HOMELESS VETERANS ASSISTANCE FUND. 

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

6 Internal Revenue Code of 1986 (relating to information 

7 and returns) is amended by adding at the end the fol8 lowing new part: 


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1 ‘‘PART IX—DESIGNATION OF INCOME TAX PAY2 MENTS TO HOMELESS VETERANS ASSIST3 ANCE FUND 

‘‘Sec. 6098. Designation to Homeless Veterans Assistance Fund. 

4 ‘‘SEC. 6098. DESIGNATION TO HOMELESS VETERANS AS5 SISTANCE FUND. 

6 ‘‘(a) IN GENERAL.—Every individual (other than a 

7 nonresident alien) whose adjusted income tax liability for 

8 the taxable year is $3 or more may designate that $3 shall 

9 be paid over to the Homeless Veterans Assistance Fund 

10 in accordance with the provisions of section 9511. In the 

11 case of a joint return of husband and wife having an ad12 justed income tax liability of $6 or more, each spouse may 

13 designate that $3 shall be paid to the fund. 

14 ‘‘(b) ADJUSTED INCOME TAX LIABILITY.—For pur15 poses of subsection (a), the term ‘adjusted income tax li16 ability’ means, for any individual for any taxable year, the 

17 excess (if any) of— 

18 ‘‘(1) the income tax liability (as defined in sec19 tion 6096(b)) of the individual for the taxable year, 

20 over 

21 ‘‘(2) any amount designated by the individual 

22 (and, in the case of a joint return, any amount des23 ignated by the individual’s spouse) under section 

24 6096(a) for such taxable year. 


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1 ‘‘(c) MANNER AND TIME OF DESIGNATION.—A des2 ignation under subsection (a) may be made with respect 

3 to any taxable year— 

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

5 imposed by chapter 1 for such taxable year, or 

6 ‘‘(2) at any other time (after the time of filing 

7 the return of the tax imposed by chapter 1 for such 

8 taxable year) specified in regulations prescribed by 

9 the Secretary. 

10 Such designation shall be made in such manner as the 

11 Secretary prescribes by regulations except that, if such 

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

13 tax imposed by chapter 1 for such taxable year, such des14 ignation shall be made either on the first page of the re15 turn or on the page bearing the taxpayer’s signature.’’. 

16 (b) HOMELESS VETERANS ASSISTANCE FUND.— 

17 Subchapter A of chapter 98 of such Code (relating to es18 tablishment of trust funds) is amended by adding at the 

19 end the following new section: 

20 ‘‘SEC. 9511. HOMELESS VETERANS ASSISTANCE FUND. 

21 ‘‘(a) CREATION OF TRUST FUND.—There is estab22 lished in the Treasury of the United States a trust fund 

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

24 consisting of such amounts as may be appropriated or 


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

2 9602(b). 

3 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here4 by appropriated to the Homeless Veterans Assistance 

5 Fund amounts equivalent to the amounts designated 

6 under section 6098. 

7 ‘‘(c) EXPENDITURES.— 

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

9 Veterans Assistance Fund shall be available, as pro10 vided in appropriation Acts, to supplement funds ap11 propriated to the Department of Veterans Affairs 

12 and the Department of Labor Veterans Employment 

13 and Training Service for the purpose of providing 

14 services to homeless veterans. 

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

16 made available under paragraph (1) shall be allo17 cated in proportion to the funding for homeless vet18 erans programs administered by the Department of 

19 Veterans Affairs and the Department of Labor Vet20 erans Employment and Training Service. 

21 ‘‘(3) EXPENDITURE OF FUNDS.—The Depart22 ment of Veterans Affairs and the Department of 

23 Labor Veterans Employment and Training Service 

24 may obligate funds to support any homeless veteran 


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1 program authorized under title 38, United States 

2 Code. 

3 ‘‘(d) PRESIDENT’S ANNUAL BUDGET INFORMA4 TION.—Beginning with the President’s annual budget sub5 mission for fiscal year 2011 and every year thereafter, the 

6 Department of Veterans Affairs and Department of Labor 

7 shall include a description of the use of funds from the 

8 Homeless Veterans Assistance Fund from the previous fis9 cal year and the proposed use of such funds for the next 

10 fiscal year.’’. 

11 (c) CLERICAL AMENDMENTS.— 

12 (1) The table of parts for subchapter A of chap13 ter 61 of such Code is amended by adding at the 

14 end the following new item: 

‘‘PART IX—DESIGNATION OF INCOME TAX PAYMENTS TO 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. 9511. 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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