HR 136
112th CONGRESS
1st Session
H. R. 136
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 HOUSE OF REPRESENTATIVES
January 5, 2011
Mr. ISRAEL (for himself, Mr. BOSWELL, Ms. SUTTON, and Mr. WU) introduced
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 committee concerned
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- Amounts in the Homeless Veterans Assistance Fund shall
be available, as provided in appropriation Acts, only for the purpose of providing
assistance to homeless veterans. Such amounts shall be used to supplement,
not supplant, existing funding for such assistance.'.
(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.
END
