H.R. 1432 – VETT Act | Legislate.dev

AI-Generated Summary

Updated January 20, 2026 at 4:27 AM UTC

The VETT Act amends the Internal Revenue Code to let members of the Armed Forces deduct charitable contributions made to certain veterans service organizations that are federally chartered corporations. It adds these organizations to the list of entities whose donations are fully deductible and updates the percentage‑limitation rules to include them. The changes apply to tax years beginning after the law’s enactment and affect service members and qualifying veterans service organizations.

Key Provisions

Adds a new paragraph (6) allowing contributions to organizations described in section 501(c)(19) that are federally chartered corporations to be deductible.
Amends the percentage‑limitation rule in section 170(b)(1)(A) by inserting a new clause (x) covering the same type of organization.
Specifies that the amendments apply to taxable years beginning after the act’s enactment.

Legislative Activity

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17 earlier actions

Became Law Latest Action

Became Public Law No: 118-146.

December 12, 2024

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HouseIntro Referral

Introduced in House

March 7, 2023

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 7, 2023

HouseCommittee

Committee Consideration and Mark-up Session Held

Ways and Means Committee

November 30, 2023

HouseCommittee

Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.

Ways and Means Committee

November 30, 2023

HouseCommittee

Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-351.

Ways and Means Committee

January 18, 2024

HouseCalendars

Placed on the Union Calendar, Calendar No. 286.

January 18, 2024

HouseFloor

Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.

September 17, 2024 • 4:40 PM

HouseFloor

Considered under suspension of the rules. (consideration: CR H5272-5273)

September 17, 2024 • 4:40 PM

HouseFloor

DEBATE - The House proceeded with forty minutes of debate on H.R. 1432.

September 17, 2024 • 4:40 PM

HouseFloor

Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5272)

September 17, 2024 • 4:48 PM

HouseFloor

On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote. (text: CR H5272)

September 17, 2024 • 4:48 PM

HouseFloor

Motion to reconsider laid on the table Agreed to without objection.

September 17, 2024 • 4:48 PM

SenateIntro Referral

Received in the Senate, read twice.

September 18, 2024

SenateFloor

Passed Senate without amendment by Voice Vote. (consideration: CR S6823)

December 4, 2024

SenateFloor

Message on Senate action sent to the House.

December 5, 2024

President

Presented to President.

December 10, 2024

Became Law

Signed by President.

December 12, 2024

Became Law

Became Public Law No: 118-146.

December 12, 2024

Floor Debate

5 members

What members said about H.R. 1432 on the floor

3 Republicans2 Democrats

Rep. Monica De La CruzR-TX-15 · Sep 12, 2023

Under clause 7 of rule XII, sponsors were added to public bills and resolutions, as follows: H.R. 16: Ms. Tokuda, Mr. Magaziner, Mr. Casten, Mr. Casar, Mr. Sherman, Ms. Caraveo, and Mr. Sablan. H.R.…

Under clause 7 of rule XII, sponsors were added to public bills and resolutions, as follows:

H.R. 16: Ms. Tokuda, Mr. Magaziner, Mr. Casten, Mr. Casar,

Mr. Sherman, Ms. Caraveo, and Mr. Sablan.

H.R. 33: Ms. Ross and Ms. Bonamici.

H.R. 34: Ms. Escobar, Mr. Tonko, and Mr. Nadler.

H.R. 56: Ms. Crockett.

H.R. 231: Mr. Cline.

H.R. 253: Ms. McCollum, Mr. Jackson of Illinois, and Mr.

Cleaver.

H.R. 303: Mr. Kilmer.

H.R. 459: Ms. Castor of Florida.

H.R. 549: Mr. Gallego, Mr. Cartwright, Mr. Mrvan, Ms.

Escobar, Ms. Titus, Mr. Evans, Ms. Stansbury, Mr. Espaillat,

Mrs. Lesko, Mr. Joyce of Ohio, Ms. Adams, Ms. Balint, Mr.

Owens, and Mrs. Sykes.

H.R. 620: Mrs. Peltola.

H.R. 666: Mr. Bowman.

H.R. 679: Mr. Lawler.

H.R. 681: Ms. Wild, Mr. Swalwell, Ms. Kamlager-Dove, Ms.

Balint, Ms.Crockett, and Mrs. Cherfilus-McCormick.

H.R. 700: Mr. Krishnamoorthi, Mr. Latta, Mr. Kelly of

Mississippi, Mr. Kim of New Jersey, Mrs. Chavez-DeRemer, Mr.

Harder of California, and Mrs. Steel.

H.R. 722: Mr. Barr.

H.R. 770: Ms. Kuster.

H.R. 795: Mr. Crow.

H.R. 807: Mr. Miller of Ohio, Mr. Fitzgerald, Mr. Bucshon,

and Mr. Soto.

H.R. 809: Mr. Posey and Mr. Huizenga.

H.R. 866: Mr. Vasquez.

H.R. 873: Mr. Nehls.

H.R. 906: Mr. Steube and Ms. Caraveo.

H.R. 972: Ms. Kelly of Illinois.

H.R. 1073: Mr. Lawler.

H.R. 1088: Mr. Neguse.

H.R. 1118: Ms. Balint.

H.R. 1138: Mr. Lawler.

H.R. 1139: Mr. Newhouse, Mr. DesJarlais, and Ms. Craig.

H.R. 1150: Ms. Jayapal and Mr. Moylan.

H.R. 1191: Mr. Swalwell, Mr. Thompson of California, Mr.

Jackson of Illinois, and Ms. Crockett.

H.R. 1200: Ms. Van Duyne and Mr. McCormick.

H.R. 1235: Mr. Sherman.

H.R. 1250: Mr. Costa.

H.R. 1259: Mr. Lieu.

H.R. 1277: Mr. Krishnamoorthi, Mr. Green of Texas, Ms.

Porter, Ms. Leger Fernandez, Mr. Schiff, Mr. Casten, Mrs.

Cherfilus-McCormick, Ms. Eshoo, Mr. DesJarlais, Ms. Norton,

Mr. Grijalva, Ms. Craig, Mr. Castro of Texas, Mrs. Dingell,

Mr. Morelle, Ms. Lee of California, Ms. Wasserman Schultz,

Mr. Espaillat, Ms. Barragan, and Mr. Huffman.

H.R. 1278: Mr. Moulton.

H.R. 1290: Mr. Feenstra.

H.R. 1295: Mr. Schiff.

H.R. 1318: Ms. Titus and Ms. Craig.

H.R. 1385: Ms. Pingree and Mr. LaHood.

H.R. 1432: Mr. Davis of Illinois.

H.R. 1437: Mr. Sessions.

H.R. 1447: Ms. Budzinski.

H.R. 1483: Mr. Raskin.

H.R. 1488: Mr. Tonko and Mr. Horsford.

H.R. 1503: Mr. Tonko.

H.R. 1517: Ms. Kuster.

H.R. 1535: Mr. Davis of North Carolina and Mr. Ciscomani.

H.R. 1555: Mr. Cardenas.

H.R. 1572: Mr. Jackson of Illinois, Mr. Cuellar, Mr. Harder

of California, Mr. Raskin, Mrs. Gonzalez-Colon, Mr. Posey,

and Mr. Owens.

H.R. 1614: Mr. Costa.

H.R. 1623: Mr. Feenstra.

H.R. 1637: Mr. Ciscomani, Mrs. Kiggans of Virginia, and Mr.

Ryan.

H.R. 1638: Mr. Bacon.

H.R. 1643: Mr. Gomez.

H.R. 1679: Mr. Lawler.

H.R. 1721: Ms. Crockett and Ms. Kuster.

H.R. 1728: Ms. Mace.

H.R. 1740: Mr. Allred.

H.R. 1758: Mr. Donalds.

H.R. 1763: Mr. Harder of California and Mr. Moskowitz.

H.R. 1770: Mrs. Kiggans of Virginia.

H.R. 1777: Mr. Tony Gonzales of Texas, Mr. Grothman, Mr.

Fleischmann, Mr. Sherman, and Mr. Ciscomani.

H.R. 1788: Mr. Phillips, Ms. Scholten, Ms. Spanberger, Ms.

McCollum, and Mr. Beyer.

H.R. 1831: Mr. Burgess and Mr. Grijalva.

H.R. 1841: Mr. Rouzer.

H.R. 1842: Mr. Gallego.

H.R. 2365: Mr. Levin, Mr. Balderson, Ms. Caraveo, Ms.

Salinas, Mr. Larsen of Washington, Mr. Magaziner, Mr. Trone,

Mr. Cleaver, Ms. Brownley, Ms. Leger Fernandez, and Mr.

Veasey.

H.R. 2367: Ms. Lee of Nevada, Mr. Joyce of Pennsylvania,

Mr. Guest, Mr. Pappas, and Mrs. Houchin.

H.R. 2370: Ms. Caraveo.

H.R. 2389: Mr. Moulton, Mr. Trone, Ms. Sherrill, Mr.

Horsford, Ms. Ross, Mrs. McBath, Mr. Mrvan, Ms. McCollum, and

Mr. Vicente Gonzalez of Texas.

H.R. 2406: Mr. Barr, Mrs. Harshbarger, and Mrs. Lesko.

H.R. 2407: Mr. Burgess, Ms. Hoyle of Oregon, Mr. Mooney,

Mrs. Fletcher, Mr. Morelle, Mr. Nickel, and Mr. Castro of

Texas.

H.R. 2410: Mr. Nickel.

H.R. 2412: Mr. Harder of California, Mr. Landsman, and Mr.

Cleaver.

H.R. 2431: Mrs. Chavez-DeRemer and Ms. Lee of Nevada.

H.R. 2510: Mr. Harder of California and Ms. Salinas.

H.R. 2550: Ms. Leger Fernandez.

H.R. 2583: Mr. Doggett, Mr. Pocan, Mr. Quigley, Ms. Sewell,

and Ms. Pingree.

H.R. 2630: Ms. Malliotakis, Mr. Steube, Mr. Fitzpatrick,

and Mr. Austin Scott of Georgia.

H.R. 2667: Mrs. Miller of West Virginia and Mr. Aderholt.

H.R. 2697: Mr. Vargas and Ms. Tlaib.

H.R. 2700: Mr. McCormick.

H.R. 2718: Ms. Blunt Rochester.

H.R. 2720: Mr. Carbajal, Ms. Kuster, Mr. Blumenauer, and

Mr. Lawler.

H.R. 2723: Mr. Moulton and Mr. Ryan.

H.R. 2736: Ms. Caraveo.

H.R. 2739: Mrs. Kim of California.

H.R. 2743: Mrs. Miller of West Virginia, Mr. C. Scott

Franklin of Florida, Mr. Simpson, and Mr. Newhouse.

H.R. 2814: Mr. Moore of Utah.

H.R. 2855: Mr. Harder of California.

H.R. 2869: Mr. Mfume.

H.R. 2871: Ms. Jayapal.

H.R. 2891: Mr. Tonko.

H.R. 2929: Mr. Pappas.

H.R. 2955: Mr. Burgess, Mr. Cleaver, Mr. Raskin, and Mr.

Goldman of New York.

H.R. 2957: Mr. Morelle and Mr. Allred.

H.R. 2987: Ms. Bush.

H.R. 3007: Mr. McGarvey.

H.R. 3029: Mr. Kelly of Pennsylvania and Mrs. Miller of

West Virginia.

H.R. 3074: Mr. Carter of Louisiana and Ms. Scanlon.

H.R. 3108: Mr. Fitzpatrick.

H.R. 3137: Mr. Newhouse.

H.R. 3139: Mr. Ryan and Ms. Foxx.

H.R. 3145: Ms. Omar.

H.R. 3152: Mr. Simpson, Mr. Tony Gonzales of Texas, Mr. C.

Scott Franklin of Florida, Mr. Cline, Mr. Santos, Mr. Golden

of Maine, Mrs. Foushee, and Mr. Rouzer.

H.R. 3170: Mr. Pallone and Ms. Dean of Pennsylvania.

H.R. 3184: Mr. Norcross.

H.R. 3192: Ms. Slotkin.

H.R. 3206: Mr. Gooden of Texas.

H.R. 3235: Mr. Huffman.

H.R. 3251: Mr. McGovern.

H.R. 3272: Mr. Lawler.

H.R. 3378: Mr. Bacon.

H.R. 3380: Ms. Kuster and Mr. Landsman.

H.R. 3381: Mr. Gottheimer, Mr. Norman, Mr. Babin, Ms.

Malliotakis, Mr. Soto, Mr. Ryan, Mr. Crenshaw, Mr. Trone, Ms.

Manning, Mr. Ciscomani, Ms. Caraveo, Mr. Carey, and Ms.

Salazar.

H.R. 3394: Mr. Pallone, Mr. Cohen, Ms. Scanlon, Ms.

Brownley, Ms. Ross, Mr. Carbajal, Mr. Deluzio, Ms. Tlaib, and

Mr. Trone.

H.R. 3410: Mr. Lawler.

H.R. 3413: Ms. Chu, Ms. Greene of Georgia, and Ms. Ross.

H.R. 3424: Mr. Tonko and Mr. Harder of California.

H.R. 3425: Mr. Tiffany and Ms. Manning.

H.R. 3448: Ms. Spanberger.

H.R. 3464: Mrs. Houchin.

H.R. 3468: Mr. Schiff, Mr. Vargas, Ms. Salinas, and Mr.

Goldman of New York.

H.R. 3473: Ms. Ocasio-Cortez.

H.R. 3488: Mr. Grijalva and Ms. Velazquez.

H.R. 3492: Mr. C. Scott Franklin of Florida.

H.R. 3503: Mr. Lieu and Mr. Pocan.

H.R. 3518: Ms. Norton.

H.R. 3519: Mr. Gomez.

H.R. 3530: Mr. Krishnamoorthi, Ms. DelBene, Mr. Swalwell,

Mr. Lieu, Ms. Ross, Mr. Neguse, and Mr. Schneider.

H.R. 3539: Mr. Crow and Mr. Molinaro.

H.R. 3549: Mrs. Miller-Meeks.

H.R. 3576: Mr. Smith of Washington and Mr. Vargas.

H.R. 3585: Ms. Mace.

H.R. 3589: Ms. Tokuda.

H.R. 3600: Mr. Larsen of Washington and Mr. Harder of

California.

H.R. 3601: Mr. Vargas, Mr. Moulton, and Ms. Sherrill.

H.R. 3608: Mr. Ruiz.

H.R. 3618: Mr. Fitzpatrick and Ms. Wilson of Florida.

H.R. 3662: Ms. Pingree.

H.R. 3679: Mr. Lawler.

H.R. 3681: Mr. Levin.

H.R. 3730: Mr. Ciscomani.

H.R. 3755: Mr. Smucker.

H.R. 3774: Mr. Fleischmann, Mr. McClintock, Mr. Soto, Mr.

Sherman, Ms.

Craig, and Mr. Bilirakis.

H.R. 3782: Mr. Fry and Mr. Phillips.

H.R. 3792: Mr. Lieu, Ms. Castor of Florida, Mr. Tony

Gonzales of Texas, Mr. Ryan, Mr. Grothman, Mr. Sherman, and

Mr. Robert Garcia of California.

H.R. 3838: Mr. Cohen.

H.R. 3843: Mr. Pocan and Ms. Tlaib.

H.R. 3851: Ms. Van Duyne and Ms. Sherrill.

H.R. 3859: Ms. Lofgren, Ms. McCollum, and Mr. Fitzpatrick.

H.R. 3867: Mr. LaLota.

H.R. 3875: Mr. Quigley and Mr. Mullin.

H.R. 3876: Mr. Crow.

H.R. 3879: Ms. Craig.

H.R. 3882: Mr. Deluzio and Mr. Joyce of Ohio.

H.R. 3916: Ms. Dean of Pennsylvania, Mrs. Bice, Ms.

McClellan, Mrs. Miller-Meeks, and Ms. Sherrill.

H.R. 3923: Mr. McGarvey.

H.R. 3949: Mr. Fry and Mr. Latta.

H.R. 3965: Mr. Robert Garcia of California.

H.R. 3988: Mr. Good of Virginia.

H.R. 3990: Mr. Lawler.

H.R. 4007: Mr. Lawler.

H.R. 4024: Ms. Matsui.

H.R. 4034: Ms. DelBene.

H.R. 4035: Mrs. Miller-Meeks.

H.R. 4040: Ms. DeGette.

H.R. 4059: Ms. Budzinski.

H.R. 4061: Mr. Kildee.

H.R. 4076: Mr. Peters.

H.R. 4118: Ms. Crockett, Ms. Norton, Mr. Carson, and Ms.

Jackson Lee.

H.R. 4144: Mr. Yakym.

H.R. 4149: Mr. Carson.

H.R. 4157: Mr. Moskowitz, Mr. Gottheimer, Mr. Flood, and

Ms. Wild.

H.R. 4170: Ms. Ross and Ms. Balint.

H.R. 4174: Ms. Budzinski.

H.R. 4175: Mr. Hill.

H.R. 4183: Ms. Castor of Florida.

H.R. 4198: Mr. Hill.

H.R. 4202: Mr. Gottheimer, Ms. Wilson of Florida, Ms.

Spanberger, Ms. Scanlon, Ms. Crockett, Mr. Torres of New

York, Mr. Swalwell, Ms. Lee of California, Mr. Trone, Mr.

Garcia of Illinois, and Mr. Lynch.

H.R. 4238: Mr. Timmons.

H.R. 4241: Ms. Davids of Kansas.

H.R. 4249: Ms. Craig.

H.R. 4259: Mrs. Houchin.

H.R. 4262: Ms. Mace.

H.R. 4273: Mr. Phillips.

H.R. 4274: Mr. McGovern.

H.R. 4295: Mr. Carter of Louisiana and Mr. Mullin.

H.R. 4314: Ms. DeGette.

H.R. 4328: Mrs. Kiggans of Virginia.

H.R. 4334: Mr. Bacon and Mr. Bergman.

H.R. 4384: Ms. Manning.

H.R. 4395: Mr. Baird.

H.R. 4432: Ms. Davids of Kansas.

H.R. 4438: Mr. Owens.

H.R. 4466: Mr. McGarvey and Ms. Wilson of Florida.

H.R. 4475: Mrs. Watson Coleman.

H.R. 4478: Mr. Mills.

H.R. 4514: Ms. Greene of Georgia.

H.R. 4534: Ms. Dean of Pennsylvania, Mr. Connolly, Ms.

Clarke of New York, and Ms. Wild.

H.R. 4561: Mr. McGovern and Ms. DeGette.

H.R. 4562: Mr. Moulton and Mr. Lawler.

H.R. 4563: Mr. McCormick.

H.R. 4566: Ms. Lofgren.

H.R. 4577: Ms. Sherrill and Mr. Guest.

H.R. 4581: Mr. Feenstra.

H.R. 4587: Ms. Salazar and Ms. Lee of Florida.

H.R. 4598: Mr. Lieu.

H.R. 4602: Ms. Kuster.

H.R. 4612: Mr. Duarte and Ms. Caraveo.

H.R. 4624: Mr. Carson, Ms. Eshoo, Mr. Grijalva, and Ms.

Jackson Lee.

H.R. 4663: Mrs. Lesko.

H.R. 4702: Mr. Lieu.

H.R. 4728: Ms. Schakowsky.

H.R. 4729: Ms. De La Cruz and Mr. Fry.

H.R. 4733: Mr. Neguse.

H.R. 4745: Mrs. Kim of California.

H.R. 4750: Ms. Jayapal.

H.R. 4758: Ms. Wexton, Mr. McCaul, Mr. Smucker, and Ms.

Barragan.

H.R. 4769: Ms. Scholten, Mr. Schiff, Mr. Garbarino, Mr.

Smith of New Jersey, Mr. Lawler, Mr. Goldman of New York, Mr.

LaLota, and Mr. Carter of Louisiana.

H.R. 4779: Mr. Doggett, Mr. Payne, and Mr. McGovern.

H.R. 4782: Mr. Blumenauer.

H.R. 4817: Mr. Robert Garcia of California.

H.R. 4844: Mr. Harder of California.

H.R. 4886: Mr. Kildee.

H.R. 4895: Mr. Connolly, Mr. Kildee, Ms. Escobar, Mr.

Larsen of Washington, and Ms. Porter.

H.R. 4904: Mrs. Miller-Meeks.

H.R. 4914: Ms. Barragan.

H.R. 4919: Ms. Schakowsky, Ms. Dean of Pennsylvania, and

Mr. Frost.

H.R. 4921: Mrs. Miller of Illinois.

H.R. 4965: Ms. Garcia of Texas, Mr. Norcross, Ms. Ocasio-

Cortez, and Ms. Lofgren.

H.R. 4970: Mrs. Chavez-DeRemer.

H.R. 5006: Ms. Stefanik.

H.R. 5008: Ms. Kamlager-Dove and Ms. Balint.

H.R. 5012: Ms. Clarke of New York, Ms. Williams of Georgia,

and Ms. Craig.

H.R. 5013: Mr. Fitzpatrick.

H.R. 5041: Mr. Ruiz.

H.R. 5094: Mr. Langworthy.

H.R. 5106: Mr. Womack.

H.R. 5107: Mr. Grothman.

H.R. 5110: Mrs. McClain, Ms. Foxx, Ms. Perez, Mr. Walberg,

Mrs. Houchin, Mrs. Wagner, Mr. Bost, Mr. Williams of New

York, Mr. DesJarlais, and Mr. LaHood.

H.R. 5113: Mr. Vasquez.

H.R. 5130: Mr. Graves of Missouri.

H.R. 5136: Ms. Caraveo.

H.R. 5145: Mr. Bowman.

H.R. 5159: Ms. Clarke of New York, Mr. LaHood, Mr.

Fitzpatrick, Mr. Bacon, Mr. Ferguson, Mr. Larson of

Connecticut, Mr. Comer, Mr. Graves of Louisiana, Mr. Boyle of

Pennsylvania, Mr. Gottheimer, and Mr. Phillips.

H.R. 5169: Mr. Ruppersberger, Mr. Bergman, Mr. Thompson of

California, and Mr. Ciscomani.

H.R. 5171: Mr. Swalwell.

H.R. 5175: Ms. Norton, Mr. Grijalva, Mr. Bilirakis, and Mr.

Moskowitz.

H.R. 5182: Mr. Fry and Mr. Owens.

H.R. 5184: Mr. Fallon, Mr. Crenshaw, and Mr. Meuser.

H.R. 5203: Mr. Mooney.

H.R. 5221: Ms. Eshoo.

H.R. 5233: Ms. Davids of Kansas.

H.R. 5239: Ms. Lee of Florida.

H.R. 5242: Ms. Bonamici and Mr. Fitzpatrick.

H.R. 5245: Mr. Issa and Ms. Stefanik.

H.R. 5247: Mr. Sablan.

H.R. 5249: Mr. Moulton, Mr. Fitzpatrick, Mr. Carson, Ms.

Tokuda, Mr. Davis of North Carolina, and Mr. Case.

H.R. 5250: Mr. Lawler.

H.R. 5252: Ms. Sherrill, Mr. Payne, and Mr. Blumenauer.

H.R. 5265: Mr. Stauber.

H.R. 5283: Mr. Smith of New Jersey.

H.R. 5290: Mr. Tonko and Ms. Bush.

H.R. 5291: Ms. Bush.

H.R. 5292: Mr. Tonko, Ms. Bush, Ms. Chu, and Ms. Jayapal.

H.R. 5293: Ms. Bush.

H.R. 5294: Ms. Bush and Ms. Jayapal.

H.R. 5295: Mr. Tonko and Ms. Bush.

H.R. 5302: Mr. Waltz.

H.R. 5308: Mr. Costa and Mr. Ryan.

H.R. 5318: Mr. Davis of North Carolina.

H.R. 5323: Mr. Sessions.

H.R. 5329: Mr. Takano.

H.R. 5342: Mr. Williams of Texas, Mr. Gooden of Texas, and

Ms. De La Cruz.

H.R. 5349: Mr. Owens.

H.R. 5351: Ms. Schakowsky, Mr. Cohen, and Mr. Veasey.

H.R. 5361: Mrs. Foushee.

H.R. 5368: Mr. Fry, Mrs. Harshbarger, Mr. Van Drew, Mr.

Johnson of Louisiana, Mr. Bost, and Mr. Mills.

H.R. 5369: Ms. Barragan.

H.R. 5377: Mr. Davis of North Carolina.

H.R. 5379: Mr. Norman.

H.J. Res. 88: Mr. Babin, Mr. Good of Virginia, Mrs. Miller-

Meeks, Mrs. Houchin, Mr. Yakym, and Ms. Hageman.

H. Con. Res. 31: Mr. Huffman.

H. Con. Res. 44: Mr. Casar.

H. Con. Res. 59: Ms. Sanchez.

H. Con. Res. 61: Ms. Waters, Mr. Moulton, Ms. DeGette, Mr.

Casten, Mr. Levin, Ms. Moore of Wisconsin, Ms. Clarke of New

York, Ms. McClellan, Mr. DeSaulnier, Mr. Casar, Ms. Balint,

Ms. Salinas, and Mr. Pocan.

H. Res. 50: Mr. Mooney, Mr. Sessions, Mr. Cloud, and Ms.

Van Duyne.

H. Res. 77: Mr. Lynch.

H. Res. 100: Mr. Walberg.

H. Res. 108: Mr. Mike Garcia of California.

H. Res. 154: Mr. Khanna.

H. Res. 198: Mrs. Fletcher.

H. Res. 339: Mr. Donalds.

H. Res. 345: Mr. Nadler.

H. Res. 374: Mr. Frost.

H. Res. 451: Mr. Kelly of Mississippi, Mrs. Miller of

Illinois, Mrs. Chavez-DeRemer, Ms. Budzinski, Mr. Davis of

North Carolina, Mr. Bost, and Mr. Sorensen.

H. Res. 492: Mr. Van Drew, Mr. Schiff, Mr. Vasquez, Ms.

Stevens, Mrs. Gonzalez-Colon, Mr. Vicente Gonzalez of Texas,

Mr. Buchanan, Mr. Davis of Illinois, and Mr. Allred.

H. Res. 509: Mr. Goldman of New York.

H. Res. 585: Mrs. Torres of California, Ms. Lee of

California, and Ms. Dean of Pennsylvania.

H. Res. 615: Mr. Carter of Louisiana.

H. Res. 616: Mr. Peters, Mr. Keating, and Ms. Ross.

H. Res. 623: Mr. Moskowitz and Mr. Trone.

H. Res. 625: Mrs. Trahan, Mr. Costa, and Mr. Torres of New

York.

H. Res. 627: Mr. Ruppersberger, Mrs. Miller of Illinois,

Mr. Langworthy, Ms. Stefanik, Mr. Schiff, and Ms. Craig.

H. Res. 634: Ms. Schakowsky.

H. Res. 651: Mr. DesJarlais.

H. Res. 674: Mr. Moylan, Ms. Crockett, Ms. Norton, Mr.

Posey, Mrs. Peltola, Mr. Nunn of Iowa, Mr. Van Drew, Mr.

Donalds, Mr. Westerman, Mr. Kelly of Pennsylvania, and Mr.

Crenshaw.

Rep. Jason SmithR-MO-8 · Sep 17, 2024

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 1432) to amend the Internal Revenue Code of 1986 to provide for the deductibility of charitable contributions to certain organizations…

Mr. Speaker, I move to suspend the rules and pass the bill (H.R. 1432) 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, as amended.

Mr. Speaker, I ask unanimous consent that all Members may have 5 legislative days in which to revise and extend their remarks and include extraneous material on the bill under consideration.

Mr. Speaker, I yield myself such time as I may consume.

Mr. Speaker, I rise today in support of H.R. 1432, the VSO Equal Tax Treatment Act, or VETT Act, introduced by my Ways and Means colleague, Dr. Brad Wenstrup, and Representative Jimmy Panetta.

In short, this legislation makes it easier for those looking to support our veterans to do so through donations to the veterans service organization of their choosing.

Right now, certain VSOs are prohibited from accepting tax-deductible donations if over 10 percent of the members in their organization are not considered ``wartime veterans,'' but this prohibition is outdated.

As our veteran populations age, this needlessly restrictive definition excludes veteran populations who joined the service following the Vietnam war and before the Persian Gulf war.

An estimated 2.4 million veterans living today do not meet the definition of wartime veterans, including some of the men and women who bravely served this country in Iraq and Afghanistan.

VSOs provide critical services to our Nation's veterans. They help with filing service-connected claims with the VA. They provide other types of assistance when it comes to navigating the confusing web of government programs our veterans rely on.

They also stand in support of our military families, the moms and dads, the husbands and wives, and the sons and daughters of our veterans.

Under this legislation, our tax code will no longer discriminate among our veterans service organizations. Charitable contributions to all federally chartered, tax-exempt organizations that serve current and former members of the military will be tax deductible.

The Ways and Means Committee approved this legislation unanimously. I urge all my colleagues to follow our bipartisan lead and vote ``yes'' on this commonsense bill to support our veterans, and I reserve the balance of my time.

Mr. Speaker, I yield such time as he may consume to the gentleman from Ohio (Mr. Wenstrup).

Mr. Speaker, there is a reason this bill passed the Ways and Means Committee 42-0. There is no denying this is the right thing to do. I urge all my colleagues to vote ``yes,'' and I yield back the balance of my time.

Rep. Brad R. WenstrupR-OH-2 · Sep 17, 2024

Mr. Speaker, I rise in support of my bill, H.R. 1432, the VSO Equal Tax Treatment Act, or the VETT Act. The VETT Act is a commonsense, bipartisan bill, which I have been proud to lead since 2018. As…

Mr. Speaker, I rise in support of my bill, H.R. 1432, the VSO Equal Tax Treatment Act, or the VETT Act.

The VETT Act is a commonsense, bipartisan bill, which I have been proud to lead since 2018. As a veteran myself, I know firsthand how these organizations offer vital support and a sense of community to Americans who wore our Nation's uniform and sacrificed so much for our country.

All veterans deserve our support and gratitude, regardless of the period in which they served. Yet, under the current tax code, veterans service organizations whose membership consist of less than 90 percent wartime veterans are prohibited from accepting tax-deductible donations.

This disadvantages the VSOs that serve a broad membership of both wartime and nonwartime veterans, and

forces them to choose between the significant benefit of being able to accept tax-deductible donations for serving the 2.4 million veterans who do not meet the definition of wartime veterans.

It is long past time that we fix this antiquated provision in the tax code by updating the definition of charitable contributions so that it includes congressionally chartered veterans service organizations. The VETT Act would do exactly that, ending an unfair tax on Americans who donate to these deserving VSOs.

This legislation is supported by a host of VSOs, including AMVETS, The American Legion, Fleet Reserve Association, Jewish War Veterans of the USA, Military Order of the World Wars, Non Commissioned Officers Association, U.S. Coast Guard Chief Petty Officers Association, and TREA: The Enlisted Association.

I thank my partner on this bill, Representative Jimmy Panetta, who has been a tremendous advocate for veterans in Congress and who I have been proud to work with on this bill and other legislation, especially concerning veterans.

I would be remiss if I didn't share my appreciation for our former colleague, Representative Ron Kind, who was the Democrat lead on this bill in previous Congresses.

Mr. Speaker, I urge all my colleagues to support this bill and fix this error in the tax code for the benefit of our veteran community.

Rep. Danny K. DavisD-IL-7 · Sep 17, 2024

Mr. Speaker, I yield myself such time as I may consume. Mr. Speaker, I rise in support of H.R. 1432, the VETT Act. Veterans service organizations provide vital and integral support to our…

Sen. Alex PadillaD-CA · Dec 4, 2024

Madam President, I ask unanimous consent that the Senate proceed to the immediate consideration of H.R. 1432, which was received from the House. Madam President, I ask unanimous consent that the bill…

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One Hundred Eighteenth Congress of the United States of America

At the Second Session

Begun and held at the City of Washington on Wednesday, the third day of January, two thousand and twenty-four

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.

1.

Short title

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

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.

Speaker of the House of Representatives.

Vice President of the United States and President of the Senate.