I 

111TH CONGRESS 

1ST SESSION H. R. 147 

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 HOUSE OF REPRESENTATIVES 

JANUARY 6, 2009 

Mr. ISRAEL (for himself, Mr. BOSWELL, Mr. COURTNEY, Mr. HINCHEY, Mrs. 

MCCARTHY of New York, Mr. MEEKS of New York, Ms. SUTTON, Mr. 

HARE, Mr. WU, and Mr. KING of New York) introduced the following 

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

addition to the Committee on Veterans’ Affairs, 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 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 


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1 and returns) is amended by adding at the end the fol2 lowing new part: 

3 ‘‘PART IX—DESIGNATION OF INCOME TAX PAY4 MENTS TO HOMELESS VETERANS ASSIST5 ANCE FUND 

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

6 ‘‘SEC. 6098. DESIGNATION TO HOMELESS VETERANS AS7 SISTANCE FUND. 

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

9 nonresident alien) whose adjusted income tax liability for 

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

11 be paid over to the Homeless Veterans Assistance Fund 

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

13 case of a joint return of husband and wife having an ad14 justed income tax liability of $6 or more, each spouse may 

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

16 ‘‘(b) ADJUSTED INCOME TAX LIABILITY.—For pur17 poses of subsection (a), the term ‘adjusted income tax li18 ability’ means, for any individual for any taxable year, the 

19 excess (if any) of— 

20 ‘‘(1) the income tax liability (as defined in sec21 tion 6096(b)) of the individual for the taxable year, 

22 over 

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

24 (and, in the case of a joint return, any amount desVerDate Nov 24 2008 21:59 Jan 10, 2009 Jkt 079200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H147.IH H147

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1 ignated by the individual’s spouse) under section 

2 6096(a) for such taxable year. 

3 ‘‘(c) MANNER AND TIME OF DESIGNATION.—A des4 ignation under subsection (a) may be made with respect 

5 to any taxable year— 

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

7 imposed by chapter 1 for such taxable year, or 

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

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

10 taxable year) specified in regulations prescribed by 

11 the Secretary. 

12 Such designation shall be made in such manner as the 

13 Secretary prescribes by regulations except that, if such 

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

15 tax imposed by chapter 1 for such taxable year, such des16 ignation shall be made either on the first page of the re17 turn or on the page bearing the taxpayer’s signature.’’. 

18 (b) HOMELESS VETERANS ASSISTANCE FUND.— 

19 Subchapter A of chapter 98 of such Code (relating to es20 tablishment of trust funds) is amended by adding at the 

21 end the following new section: 

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

23 ‘‘(a) CREATION OF TRUST FUND.—There is estab24 lished in the Treasury of the United States a trust fund 

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


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1 consisting of such amounts as may be appropriated or 

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

3 9602(b). 

4 ‘‘(b) TRANSFERS TO TRUST FUND.—There are here5 by appropriated to the Homeless Veterans Assistance 

6 Fund amounts equivalent to the amounts designated 

7 under section 6098. 

8 ‘‘(c) EXPENDITURES.—Amounts in the Homeless 

9 Veterans Assistance Fund shall be available, as provided 

10 in appropriation Acts, only for the purpose of providing 

11 assistance to homeless veterans. Such amounts shall be 

12 used to supplement, not supplant, existing funding for 

13 such assistance.’’. 

14 (c) CLERICAL AMENDMENTS.— 

15 (1) The table of parts for subchapter A of chap16 ter 61 of such Code is amended by adding at the 

17 end the following new item: 

‘‘PART IX—DESIGNATION OF INCOME TAX PAYMENTS TO HOMELESS

VETERANS ASSISTANCE 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. 9511. Homeless Veterans Assistance Fund.’’. 


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

2 this section shall apply to taxable years beginning after 

3 the date of the enactment of this Act. 

Æ 


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