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VETT Act

Public Law 118-146 · H.R. 1432 · 118th Congress · began in the House

Signed by Joe Biden (D) on Dec 12, 2024 · Taxation

Sponsor: Rep. Brad Wenstrup (R-OH-2)

Cosponsors (15): Rep. Jimmy Panetta,

Passage votes

  • HouseVoice vote
  • SenateVoice vote
Data notes

The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.

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Summary

The Congressional Research Service’s plain-language summary of what the law does.

This act allows a tax-exempt veterans' organization to receive tax deductible charitable contributions for tax years beginning after 2024, provided that the organization is a federally chartered organization. Further, the act limits the deduction for such contributions to 60% of the donor’s adjusted gross income.

Generally, a veterans' organization may be exempt from federal income tax provided that, among other requirements, at least 75% of its members are past or present members of the Armed Forces. However, to be eligible to receive tax deductible charitable contributions, the Internal Revenue Service requires that at least 90% of a tax-exempt veteran organization’s members must be wartime veterans. Charitable contributions made to a veterans' organization that does not meet this 90% threshold may be subject to federal income tax.

This act allows a tax-exempt veterans' organization to receive tax deductible charitable contributions for tax years beginning after 2024, provided that the organization is a federally chartered organization.

The act also provides that, for tax years beginning after 2024, the deduction for charitable contributions made to a tax-exempt veterans' organization that is federally chartered is limited to 60% of the donor’s adjusted gross income, rather than the lower limits that apply to other types of charitable contributions.

Committees

The committees the bill was sent to, and what each did with it.

Data notes

A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.

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Related bills

1 bill the Library of Congress relates to this one.

Data notes

Related bills are identified by the Congressional Research Service, the House and the Senate: companion and identical bills, bills with similar text, bills that were folded into this law, and rules that brought it to the floor. A bill that is itself a public law in this site’s data links here; the others link to Congress.gov.

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Timeline

From introduction to signing, newest first: the committees, the floor and the president. 17 actions.

  1. Dec 12, 2024Became lawBecame law · Became Public Law No: 118-146.
  2. Became lawBecame law · Signed by President.
  3. Dec 10, 2024FloorFloor · Presented to President.
  4. Dec 5, 2024FloorFloor · Message on Senate action sent to the House.
  5. Dec 4, 2024FloorFloor · Passed Senate without amendment by Voice Vote.
  6. Sep 18, 2024CommitteeCommittee · Received in the Senate, read twice.
  7. Sep 17, 2024FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
  8. FloorFloor · On motion to suspend the rules and pass the bill, as amended Agreed to by voice vote.
  9. FloorFloor · DEBATE - The House proceeded with forty minutes of debate on H.R. 1432.
  10. FloorFloor · Considered under suspension of the rules.
  11. FloorFloor · Mr. Smith (MO) moved to suspend the rules and pass the bill, as amended.
  12. Jan 18, 2024CalendarCalendar · Placed on the Union Calendar, Calendar No. 286.
  13. CommitteeCommittee · Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-351.
  14. Nov 30, 2023CommitteeCommittee · Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 42 - 0.
  15. CommitteeCommittee · Committee Consideration and Mark-up Session Held
  16. Mar 7, 2023CommitteeCommittee · Referred to the House Committee on Ways and Means.
  17. IntroducedIntroduced · Introduced in House
Data notes

Every action the Library of Congress lists for the bill, from introduction to signing, plus the dated committee hearings. The source lists many steps twice (the chamber’s own entry and the Library of Congress copy, or a presidential and a became-law entry with the same words); those are shown once. Amendments are listed in their own section.

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Amendments

No amendments to this bill are on record.

Data notes

Amendments offered to this bill in either chamber, as the Library of Congress records them: each with a status read from its last recorded step: agreed to, rejected, withdrawn, ruled out of order, fell with another amendment, or offered with no vote recorded (most Senate amendments are only ever offered). The wording of each amendment is the source’s. Amendments to amendments and amendments to other bills are not listed.

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Official record

The bill’s full text is on Congress.gov. Data through Oct 7, 2026.