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 the 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 2019 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.