[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 1366 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                S. 1366

   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 SENATE OF THE UNITED STATES

                             June 25, 2009

  Mrs. Boxer introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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.

    Be it enacted by the Senate and House of Representatives 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 and returns) is amended by adding 
at the end the following new part:

  ``PART IX--DESIGNATION OF INCOME TAX PAYMENTS TO HOMELESS VETERANS 
                            ASSISTANCE FUND

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

``SEC. 6098. DESIGNATION TO HOMELESS VETERANS ASSISTANCE 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 
adjusted 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 purposes of subsection 
(a), the term `adjusted income tax liability' means, for any individual 
for any taxable year, the excess (if any) of--
            ``(1) the income tax liability (as defined in section 
        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 designated by the 
        individual's spouse) under section 6096(a) for such taxable 
        year.
    ``(c) Manner and Time of Designation.--A designation 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 designation shall be made either on the first page 
of the return or on the page bearing the taxpayer's signature.''.
    (b) Homeless Veterans Assistance Fund.--Subchapter A of chapter 98 
of such Code (relating to establishment 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 established 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 hereby appropriated to 
the Homeless Veterans Assistance Fund amounts equivalent to the amounts 
designated under section 6098.
    ``(c) Expenditures.--
            ``(1) In general.--Amounts in the Homeless Veterans 
        Assistance Fund shall be available, as provided in 
        appropriation Acts, to supplement funds appropriated to the 
        Department of Veterans Affairs and the Department of Labor 
        Veterans Employment and Training Service for the purpose of 
        providing services to homeless veterans.
            ``(2) Allocation of distribution.--Funds made available 
        under paragraph (1) shall be allocated in proportion to the 
        funding for homeless veterans programs administered by the 
        Department of Veterans Affairs and the Department of Labor 
        Veterans Employment and Training Service.
            ``(3) Expenditure of funds.--The Department of Veterans 
        Affairs 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 Information.--Beginning with the 
President's annual budget submission for fiscal year 2011 and every 
year thereafter, the Department of Veterans Affairs and Department of 
Labor 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 chapter 61 of 
        such Code is amended by adding at the end the following new 
        item:

  ``PART IX--Designation of Income Tax Payments to 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. 9511. 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.
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