text: SECTION 1. SHORT TITLE.
  
      This Act may be cited as the ``Check the Box for Homeless Veterans 
  Act of 2013''.
  
  SEC. 2. 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--
              ``(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, 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 Contribution.--A 
  designation and contribution 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 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 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 and contributed under section 6098.
      ``(c) Expenditures.--
              ``(1) In general.--Subject to paragraphs (2) and (3), 
          amounts in the Homeless Veterans Assistance Fund shall be 
          available (and shall remain available until expended) to the 
          Department of Veterans Affairs, in consultation with 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, through--
                      ``(A) the development and implementation of new and 
                  innovative strategies to prevent and end veteran 
                  homelessness, and
                      ``(B) any homeless veteran program administered by 
                  the Department of Veterans Affairs, the Department of 
                  Labor Veterans' Employment and Training Service, and 
                  the Department of Housing and Urban Development.
              ``(2) Additional allocations.--The Secretary of Veterans 
          Affairs is authorized to make transfers from the amounts 
          described in paragraph (1) to the Department of Labor Veterans' 
          Employment and Training Service and the Department of Housing 
          and Urban Development for the purpose of supporting programs 
          that serve homeless veterans.
              ``(3) Advance notice.--The Secretary of Veterans Affairs, 
          in collaboration with the Secretary of Labor and Secretary of 
          Housing and Urban Development, shall submit a detailed 
          expenditure plan for any amounts in the Homeless Veterans 
          Assistance Fund to the Committees on Veterans' Affairs and 
          Committees on Appropriations of the House of Representatives 
          and of the Senate not later than 60 days prior to any 
          expenditure of such amounts.
      ``(d) President's Annual Budget Information.--Beginning with the 
  President's annual budget submission for fiscal year 2014 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.
target: Check the Box for Homeless Veterans Act of 2013 - Amends the Internal Revenue Code to: (1) establish in the Treasury the Homeless Veterans Assistance Fund; and (2) allow individual taxpayers to designate on their tax returns a specified portion (not less than $1) of any overpayment of tax, and to make a contribution of an additonal amount, to be paid over to such Fund to provide services to homeless veterans.
feat_title: Check the Box for Homeless Veterans Act of 2013