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 President’s annual budget submission for fiscal year 2019 and every year thereafter, the Secretary of Housing and Urban Development shall include a description of the use of funds from the Stop Homelessness 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 Stop Homelessness 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. Stop Homelessness Fund. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2018.