SEC. 2. CONTRIBUTIONS TO THE STOP HOMELESSNESS 
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 STOP 
HOMELESSNESS FUND 
‘‘Sec. 6098. Contributions to the Stop Homelessness Fund. 
‘‘SEC. 6098. CONTRIBUTIONS TO THE STOP HOMELESSNESS 
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 Stop Homelessness Fund in accord-
ance 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) STOP HOMELESSNESS FUND.—Subchapter A of 
chapter 98 of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new section: 
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‘‘SEC. 9512. STOP HOMELESSNESS 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 ‘Stop Homelessness 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 Stop Homelessness Fund amounts 
equal to the product of— 
‘‘(1) 2, multiplied by 
‘‘(2) the amounts designated and contributed 
under section 6098. 
‘‘(c) EXPENDITURES.—Amounts in the Stop Home-
lessness Fund shall be available (and shall remain avail-
able until expended) to the Secretary of Housing and 
Urban Development, in consultation with the Interagency 
Council on Homelessness, the Secretary of Labor, the Sec-
retary of Veterans Affairs, and the Secretary of Health 
and Human Services, for the purpose of providing housing 
and services to homeless and formerly homeless individ-
uals through the development and implementation of new 
and innovative strategies and existing evidence-based pro-
grams to prevent and end homelessness. 
‘‘(d) ADVANCE NOTICE.—The Secretary Housing and 
Urban Development shall submit a detailed expenditure 
plan for any amounts in the Stop Homelessness Fund to 
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the Committee on Financial Services and the Committee 
on Appropriations of the House of Representatives and the 
Committee on Banking, Housing, and Urban Affairs and 
the Committee on Appropriations of the Senate not later 
than 60 days prior to any expenditure of such amounts. 
‘‘(e) PRESIDENT’S
ANNUAL
BUDGET
INFORMA-
TION.—Beginning with the President’s annual budget sub-
mission for fiscal year 2019 and every year thereafter, the 
Secretary of Housing and Urban Development shall in-
clude a description of the use of funds from the Stop 
Homelessness 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 STOP HOMELESSNESS 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. Stop Homelessness Fund.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2018. 
Æ 
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