Pub. L. 118-146 - VSO Equal Tax Treatment Act" or as the "VETT Act

118th Congress

Affects: 26 U.S.C. §§

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) Section 170(c) of the Internal Revenue Code of 198626 USC 170. is amended by inserting after paragraph (5) the following new paragraph:

(a)“(6) An organization described in section 501(c)(19) that is a federally chartered corporation.”

(a) .

(b) 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:

(b)“(x) an organization described in section 501(c)(19) that is a federally chartered corporation,”

(b) .

(c) The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Legislative History

LEGISLATIVE HISTORY—H.R. 1432:

CONGRESSIONAL RECORD, Vol. 170 (2024):

Sept. 17, considered and passed House.

Dec. 4, considered and passed Senate.