I 
118TH CONGRESS 
2D SESSION H. R. 10328 
To amend the Internal Revenue Code of 1986 to allow taxpayers to designate 
overpayments of tax as contributions and to make additional contribu-
tions to the Homeless Veterans Assistance Fund, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 6, 2024 
Mr. SCHNEIDER introduced the following bill; which was referred to the Com-
mittee on Ways and Means, and in addition to the Committee on Vet-
erans’ Affairs, for a period to be subsequently determined by the Speaker, 
in each case for consideration of such provisions as fall within the juris-
diction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to allow tax-
payers to designate overpayments of tax as contributions 
and to make additional contributions to the Homeless 
Veterans Assistance Fund, 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. SHORT TITLE. 
This Act may be cited as the ‘‘Homeless Veterans As-
sistance Fund Act of 2024’’. 
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SEC. 2. CONTRIBUTIONS TO THE HOMELESS VETERANS AS-
SISTANCE FUND. 
(a) IN GENERAL.—Subchapter A of chapter 61 of the 
Internal Revenue Code of 1986 is amended by adding at 
the end the following new part: 
‘‘PART IX—CONTRIBUTIONS TO THE HOMELESS 
VETERANS ASSISTANCE FUND 
‘‘Sec. 6098. Contributions to the Homeless Veterans Assistance Fund. 
‘‘SEC. 6098. CONTRIBUTIONS TO THE HOMELESS VETERANS 
ASSISTANCE FUND. 
‘‘(a) IN GENERAL.—Every individual, with respect to 
the taxpayer’s return for the taxable year of the tax im-
posed by chapter 1— 
‘‘(1) may designate that a specified portion (not 
less than $1) of any overpayment of tax shall be 
paid over to the Homeless Veterans Assistance Fund 
in accordance with the provisions of section 9512, 
and 
‘‘(2) in addition to any payment (if any) under 
paragraph (1), may make a contribution to the 
United States of an additional amount which shall 
be paid over to such Fund. 
‘‘(b) MANNER AND TIME OF DESIGNATION AND CON-
TRIBUTION.—A designation and contribution under sub-
section (a) may be made with respect to any taxable 
year— 
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‘‘(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 such time of fil-
ing) specified in regulations prescribed by the Sec-
retary. 
Such designation and contribution 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 designation shall be made either on the first 
page of the return or on the page bearing the taxpayer’s 
signature. 
‘‘(c) OVERPAYMENTS TREATED AS REFUNDED.—For 
purposes of this title, any portion of an overpayment of 
tax designated under subsection (a) shall be treated as— 
‘‘(1) being refunded to the taxpayer as of the 
last date prescribed for filing the return of tax im-
posed by chapter 1 (determined without regard to 
extensions) or, if later, the date the return is filed, 
and 
‘‘(2) a contribution made by such taxpayer on 
such date to the United States.’’. 
(b) HOMELESS VETERANS ASSISTANCE FUND.— 
Subchapter A of chapter 98 of the Internal Revenue Code 
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of 1986 is amended by adding at the end the following 
new section: 
‘‘SEC. 9512. 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’, 
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 and 
contributed under section 6098. 
‘‘(c) EXPENDITURES.— 
‘‘(1) IN GENERAL.—Subject to paragraphs (2) 
and (3), amounts in the Homeless Veterans Assist-
ance Fund shall be available (and shall remain avail-
able until expended) to the Department of Veterans 
Affairs, in consultation with the Department of 
Labor Veterans’ Employment and Training Service 
and the Department of Housing and Urban Develop-
ment, for the purpose of providing services to home-
less veterans, through— 
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‘‘(A) the development and implementation 
of new and innovative strategies to prevent and 
end veteran homelessness, and 
‘‘(B) any homeless veteran program ad-
ministered by the Department of Veterans Af-
fairs, the Department of Labor Veterans’ Em-
ployment and Training Service, and the Depart-
ment of Housing and Urban Development. 
‘‘(2) ADDITIONAL
ALLOCATIONS.—The Sec-
retary of Veterans Affairs is authorized to make 
transfers from the amounts described in paragraph 
(1) to the Department of Labor Veterans’ Employ-
ment and Training Service and the Department of 
Housing and Urban Development for the purpose of 
supporting programs that serve homeless veterans. 
‘‘(3) ADVANCE NOTICE.—The Secretary of Vet-
erans Affairs, in collaboration with the Secretary of 
Labor and the Secretary of Housing and Urban De-
velopment, shall submit a detailed expenditure plan 
for any amounts in the Homeless Veterans Assist-
ance Fund to the Committees on Veterans’ Affairs 
and Committees on Appropriations of the House of 
Representatives and of the Senate not later than 60 
days prior to any expenditure of such amounts. 
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‘‘(d) PRESIDENT’S
ANNUAL
BUDGET
INFORMA-
TION.—Beginning with the President’s annual budget sub-
mission for fiscal year 2026 and every year thereafter, the 
Department of Veterans Affairs, the Department of 
Labor, and the Department of Housing and Urban Devel-
opment shall include a description of the use of funds from 
the Homeless Veterans Assistance Fund from the previous 
fiscal year and the proposed use of such funds for the next 
fiscal year.’’. 
(c) CLERICAL AMENDMENTS.— 
(1) The table of parts for subchapter A of chap-
ter 61 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new 
item: 
‘‘PART IX. CONTRIBUTIONS TO THE HOMELESS VETERANS ASSISTANCE 
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. 9512. Homeless Veterans Assistance Fund.’’. 
(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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