IB 
Union Calendar No. 286 
118TH CONGRESS 
2D SESSION 
H. R. 1432 
[Report No. 118–351] 
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. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 7, 2023 
Mr. WENSTRUP (for himself and Mr. PANETTA) introduced the following bill; 
which was referred to the Committee on Ways and Means 
JANUARY 18, 2024 
Additional sponsors: Mr. GROTHMAN, Mr. MURPHY, Mrs. MILLER of West 
Virginia, Mr. CAREY, Ms. SEWELL, Mr. DAVIS of Illinois, Mr. CROW, Mr. 
TONY GONZALES of Texas, Mr. CARBAJAL, Mr. DAVIS of North Carolina, 
Mr. RYAN, Mr. BAIRD, Mrs. MILLER-MEEKS, and Mr. FITZPATRICK 
JANUARY 18, 2024 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on March 7, 2023] 
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A BILL 
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. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘VSO Equal Tax Treat-
ment 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 Rev-
enue 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 strik-
ing ‘‘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 sec-
tion 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. 
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Union Calendar No. 286 
118TH CONGRESS 
2D SESSION 
H. R. 1432 
[Report No. 118–351] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
provide for the deductibility of charitable con-
tributions to certain organizations for members 
of the Armed Forces. 
JANUARY 18, 2024 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
21:52 Jan 18, 2024
Jkt 049200
PO 00000
Frm 00004
Fmt 6651
Sfmt 6651
E:\BILLS\H1432.RH
H1432
kjohnson on DSK7ZCZBW3PROD with $$_JOB