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: 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