I 
112TH CONGRESS 
1ST SESSION 
H. R. 136 
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 5, 2011 
Mr. ISRAEL (for himself, Mr. BOSWELL, Ms. SUTTON, and Mr. WU) intro-
duced 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 com-
mittee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to allow tax-
payers to designate a portion of their income tax pay-
ment to provide assistance to homeless veterans, and 
for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. DESIGNATION OF INCOME TAX PAYMENTS TO 
HOMELESS VETERANS ASSISTANCE FUND. 
(a) IN GENERAL.—Subchapter A of chapter 61 of the 
Internal Revenue Code of 1986 (relating to information 
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and returns) is amended by adding at the end the fol-
lowing new part: 
‘‘PART IX—DESIGNATION OF INCOME TAX PAY-
MENTS TO HOMELESS VETERANS ASSIST-
ANCE FUND 
‘‘Sec. 6098. Designation to Homeless Veterans Assistance Fund. 
‘‘SEC. 6098. DESIGNATION TO HOMELESS VETERANS AS-
SISTANCE FUND. 
‘‘(a) IN GENERAL.—Every individual (other than a 
nonresident alien) whose adjusted income tax liability for 
the taxable year is $3 or more may designate that $3 shall 
be paid over to the Homeless Veterans Assistance Fund 
in accordance with the provisions of section 9511. In the 
case of a joint return of husband and wife having an ad-
justed income tax liability of $6 or more, each spouse may 
designate that $3 shall be paid to the fund. 
‘‘(b) ADJUSTED INCOME TAX LIABILITY.—For pur-
poses of subsection (a), the term ‘adjusted income tax li-
ability’ means, for any individual for any taxable year, the 
excess (if any) of— 
‘‘(1) the income tax liability (as defined in sec-
tion 6096(b)) of the individual for the taxable year, 
over 
‘‘(2) any amount designated by the individual 
(and, in the case of a joint return, any amount des-
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ignated by the individual’s spouse) under section 
6096(a) for such taxable year. 
‘‘(c) MANNER AND TIME OF DESIGNATION.—A des-
ignation under subsection (a) may be made with respect 
to any taxable year— 
‘‘(1) at the time of filing the return of the tax 
imposed by chapter 1 for such taxable year, or 
‘‘(2) at any other time (after the time of filing 
the return of the tax imposed by chapter 1 for such 
taxable year) specified in regulations prescribed by 
the Secretary. 
Such designation shall be made in such manner as the 
Secretary prescribes by regulations except that, if such 
designation is made at the time of filing the return of the 
tax imposed by chapter 1 for such taxable year, such des-
ignation shall be made either on the first page of the re-
turn or on the page bearing the taxpayer’s signature.’’. 
(b) HOMELESS VETERANS ASSISTANCE FUND.— 
Subchapter A of chapter 98 of such Code (relating to es-
tablishment of trust funds) is amended by adding at the 
end the following new section: 
‘‘SEC. 9511. HOMELESS VETERANS ASSISTANCE FUND. 
‘‘(a) CREATION OF TRUST FUND.—There is estab-
lished in the Treasury of the United States a trust fund 
to be known as the ‘Homeless Veterans Assistance Fund’, 
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consisting of such amounts as may be appropriated or 
credited to such fund as provided in this section or section 
9602(b). 
‘‘(b) TRANSFERS TO TRUST FUND.—There are here-
by appropriated to the Homeless Veterans Assistance 
Fund amounts equivalent to the amounts designated 
under section 6098. 
‘‘(c) EXPENDITURES.—Amounts in the Homeless 
Veterans Assistance Fund shall be available, as provided 
in appropriation Acts, only for the purpose of providing 
assistance to homeless veterans. Such amounts shall be 
used to supplement, not supplant, existing funding for 
such assistance.’’. 
(c) CLERICAL AMENDMENTS.— 
(1) The table of parts for subchapter A of chap-
ter 61 of such Code is amended by adding at the 
end the following new item: 
‘‘PART IX—DESIGNATION OF INCOME TAX PAY-
MENTS TO HOMELESS VETERANS ASSIST-
ANCE FUND’’. 
(2) The table of sections for subchapter A of 
chapter 98 of such Code is amended by adding at 
the end the following new item: 
‘‘Sec. 9511. Homeless Veterans Assistance Fund.’’. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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