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) 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: 9512. Stop Homelessness Fund (a) Creation of trust fund There is established 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 hereby 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 Homelessness Fund shall be available (and shall remain available until expended) to the Secretary of Housing and Urban Development, in consultation with the Interagency Council on Homelessness, the Secretary of Labor, the Secretary of Veterans Affairs, and the Secretary of Health and Human Services, for the purpose of providing housing and services to homeless and formerly homeless individuals through the development and implementation of new and innovative strategies and existing evidence-based programs 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 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 information Beginning with the