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Senate Bill 677
118th Congress(2023-2024)
VETT Act
Introduced
Introduced
Introduced in Senate on Mar 7, 2023
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Text
Introduced in Senate 
Mar 7, 2023
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Introduced in Senate(Mar 7, 2023)
Mar 7, 2023
No Linkage Found
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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S. 677 (Introduced-in-Senate)


118th CONGRESS
1st Session
S. 677


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 SENATE OF THE UNITED STATES

March 7, 2023

Mr. Cassidy (for himself and Ms. Duckworth) introduced the following bill; which was read twice and referred to the Committee on Finance

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.

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 the “VETT Act”.

SEC. 2. Deductibility of charitable contributions to certain organizations for members of the Armed Forces.

(a) In general.—

(1) DEFINITION OF A CHARITABLE CONTRIBUTION.—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.”.

(2) 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 adding at the end the following new clause:

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

(b) Effective date.—The amendments made by this section shall apply with respect to taxable years beginning after the date of enactment of this Act.