I 

115TH CONGRESS 

2D SESSION H. R. 5045 

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 Stop Homelessness Fund, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 15, 2018 

Ms. BARRAGA ́N (for herself and Mrs. NAPOLITANO) introduced the following 

bill; which was referred to the Committee on Ways and Means, and in 

addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such 

provisions as fall within the jurisdiction of the committee concerned 

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 Stop Homelessness 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 ‘‘Services, Tools, and 

5 Opportunities to Prevent Homelessness Act of 2018’’ or 

6 the ‘‘STOP Homelessness Act of 2018’’. 


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1 SEC. 2. CONTRIBUTIONS TO THE STOP HOMELESSNESS 

2 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 STOP 

7 HOMELESSNESS FUND 

‘‘Sec. 6098. Contributions to the Stop Homelessness Fund. 

8 ‘‘SEC. 6098. CONTRIBUTIONS TO THE STOP HOMELESSNESS 

9 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 Stop Homelessness Fund in accord16 ance with the provisions of section 9512, and 

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

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

19 United States of an additional amount which shall 

20 be paid over to such Fund. 

21 ‘‘(b) MANNER AND TIME OF DESIGNATION AND CON22 TRIBUTION.—A designation and contribution under sub23 section (a) may be made with respect to any taxable 

24 year— 


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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) STOP HOMELESSNESS FUND.—Subchapter A of 

24 chapter 98 of the Internal Revenue Code of 1986 is 

25 amended by adding at the end the following new section: 


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1 ‘‘SEC. 9512. STOP HOMELESSNESS FUND. 

2 ‘‘(a) CREATION OF TRUST FUND.—There is estab3 lished in the Treasury of the United States a trust fund 

4 to be known as the ‘Stop Homelessness Fund’, consisting 

5 of such amounts as may be appropriated or credited to 

6 such fund as provided in this section or section 9602(b). 

7 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here8 by appropriated to the Stop Homelessness Fund amounts 

9 equal to the product of— 

10 ‘‘(1) 2, multiplied by 

11 ‘‘(2) the amounts designated and contributed 

12 under section 6098. 

13 ‘‘(c) EXPENDITURES.—Amounts in the Stop Home14 lessness Fund shall be available (and shall remain avail15 able until expended) to the Secretary of Housing and 

16 Urban Development, in consultation with the Interagency 

17 Council on Homelessness, the Secretary of Labor, the Sec18 retary of Veterans Affairs, and the Secretary of Health 

19 and Human Services, for the purpose of providing housing 

20 and services to homeless and formerly homeless individ21 uals through the development and implementation of new 

22 and innovative strategies and existing evidence-based pro23 grams to prevent and end homelessness. 

24 ‘‘(d) ADVANCE NOTICE.—The Secretary Housing and 

25 Urban Development shall submit a detailed expenditure 

26 plan for any amounts in the Stop Homelessness Fund to 


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1 the Committee on Financial Services and the Committee 

2 on Appropriations of the House of Representatives and the 

3 Committee on Banking, Housing, and Urban Affairs and 

4 the Committee on Appropriations of the Senate not later 

5 than 60 days prior to any expenditure of such amounts. 

6 ‘‘(e) PRESIDENT’S ANNUAL BUDGET INFORMA7 TION.—Beginning with the President’s annual budget sub8 mission for fiscal year 2019 and every year thereafter, the 

9 Secretary of Housing and Urban Development shall in10 clude a description of the use of funds from the Stop 

11 Homelessness Fund from the previous fiscal year and the 

12 proposed use of such funds for the next fiscal year.’’. 

13 (c) CLERICAL AMENDMENTS.— 

14 (1) The table of parts for subchapter A of chap15 ter 61 of the Internal Revenue Code of 1986 is 

16 amended by adding at the end the following new 

17 item: 

‘‘PART IX. CONTRIBUTIONS TO THE STOP HOMELESSNESS FUND’’. 

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

19 chapter 98 of such Code is amended by adding at 

20 the end the following new item: 

‘‘Sec. 9512. Stop Homelessness Fund.’’. 

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

22 this section shall apply to taxable years beginning after 

23 December 31, 2018. 

Æ 


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