1. Short title This Act may be cited as the Homeless Veterans Assistance Fund Act of 2017 . 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: IX Contributions to the Homeless Veterans Assistance Fund Sec. 6098. Contributions to the Homeless Veterans Assistance Fund. 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