[Congressional Bills 117th Congress] [From the U.S. Government Publishing Office] [H.R. 4831 Introduced in House (IH)] <DOC> 117th CONGRESS 1st Session H. R. 4831 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 July 29, 2021 Mr. Kind (for himself and Mr. Wenstrup) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ 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 ``Charitable Equity for Veterans Act of 2021''. 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 inserting after clause (ix) 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. <all>