[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1432 Engrossed in House (EH)]

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118th CONGRESS
  2d Session
                                H. R. 1432

_______________________________________________________________________

                                 AN ACT


 
     To amend the Internal Revenue Code of 1986 to provide for the 
deductibility of charitable contributions to certain organizations for 
                      members of the Armed Forces.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``VSO Equal Tax Treatment Act'' or as 
the ``VETT Act''.

SEC. 2. DEDUCTIBILITY OF CHARITABLE CONTRIBUTIONS TO CERTAIN 
              ORGANIZATIONS FOR MEMBERS OF THE ARMED FORCES.

    (a) In General.--Section 170(c) of the Internal Revenue Code of 
1986 is amended by inserting after paragraph (5) the following new 
paragraph:
            ``(6) An organization described in section 501(c)(19) that 
        is a federally chartered corporation.''.
    (b) Percentage Limitation.--Section 170(b)(1)(A) of the Internal 
Revenue Code of 1986 is amended by striking ``or'' at the end of clause 
(viii), by adding ``or'' at the end of clause (ix), and by inserting 
after clause (ix) the following new clause:
                            ``(x) an organization described in section 
                        501(c)(19) that is a federally chartered 
                        corporation,''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.

            Passed the House of Representatives September 17, 2024.

            Attest:

                                                                 Clerk.
118th CONGRESS

  2d Session

                               H. R. 1432

_______________________________________________________________________

                                 AN ACT

     To amend the Internal Revenue Code of 1986 to provide for the 
deductibility of charitable contributions to certain organizations for 
                      members of the Armed Forces.