I 
112TH CONGRESS 
1ST SESSION H. R. 3352 
To amend the Internal Revenue Code of 1986 to allow taxpayers to designate 
overpayments of tax as contributions to the homeless veterans assistance 
fund. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 3, 2011 
Mr. ISRAEL (for himself, Mr. MURPHY of Pennsylvania, Mr. FILNER, Mr. 
BISHOP of New York, Mr. GRIMM, Mr. TOWNS, and Mr. BOSWELL) 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 overpayments of tax as contributions 
to the homeless veterans assistance fund. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. DESIGNATION OF CONTRIBUTIONS TO THE 
HOMELESS VETERANS ASSISTANCE 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: 
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‘‘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, 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 accord-
ance with the provisions of section 9512. 
‘‘(b) 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 such time of fil-
ing) specified in regulations prescribed by the Sec-
retary. 
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. 
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‘‘(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 
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 
under section 6098. 
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‘‘(c) EXPENDITURES.— 
‘‘(1) IN GENERAL.—Amounts in the Homeless 
Veterans Assistance Fund shall be available, as pro-
vided in appropriation Acts, to supplement funds ap-
propriated to the Department of Veterans Affairs, 
the Department of Housing and Urban Develop-
ment, and the Department of Labor Veterans Em-
ployment and Training Service for the purpose of 
providing services to homeless veterans. 
‘‘(2) ALLOCATION
OF
DISTRIBUTION.—Funds 
made available under paragraph (1) shall be allo-
cated in proportion to the funding for homeless vet-
erans programs administered by the Department of 
Veterans Affairs, the Department of Housing and 
Urban Development, and the Department of Labor 
Veterans Employment and Training Service. 
‘‘(3) EXPENDITURE OF FUNDS.—The Depart-
ment of Veterans Affairs, the Department of Hous-
ing and Urban Development, and the Department of 
Labor Veterans Employment and Training Service 
may obligate funds to support any homeless veteran 
program authorized under title 38, United States 
Code. 
‘‘(d) PRESIDENT’S
ANNUAL
BUDGET
INFORMA-
TION.—Beginning with the President’s annual budget sub-
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mission for fiscal year 2013 and every year thereafter, the 
Department of Veterans Affairs, the Department of Hous-
ing and Urban Development, and Department of Labor 
shall include a description of the use of funds from the 
Homeless Veterans Assistance Fund from the previous fis-
cal 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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