[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 1806 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                S. 1806

   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 SENATE OF THE UNITED STATES

                            November 3, 2011

 Mrs. Boxer (for herself, Mr. Begich, and Mr. Merkley) introduced the 
 following bill; which was read twice and referred to the Committee on 
                           Veterans' Affairs

_______________________________________________________________________

                                 A BILL


 
   To amend the Internal Revenue Code of 1986 to allow taxpayers to 
designate overpayments of tax as contributions to the homeless veterans 
                            assistance fund.

    Be it enacted by the Senate and House of Representatives 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:

   ``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 imposed 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 accordance with the provisions of section 9512.
    ``(b) 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 such time of filing) 
        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.
    ``(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 imposed 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 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, the Department of Labor 
        Veterans Employment and Training Service, and the Department of 
        Housing and Urban Development 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, the Department of Labor 
        Veterans Employment and Training Service, and the Department of 
        Housing and Urban Development.
            ``(3) Expenditure of funds.--The Department of Veterans 
        Affairs, the Department of Labor Veterans Employment and 
        Training Service, and the Department of Housing and Urban 
        Development 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 2013 and every 
year thereafter, the Department of Veterans Affairs, the Department of 
Labor, and the Department of Housing and Urban Development 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 
        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.
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