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116TH CONGRESS
1ST SESSION H. R. 1715
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 13, 2019
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 Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Charitable Equity for
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Veterans Act of 2019’’.
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SEC. 2. DEDUCTIBILITY OF CHARITABLE CONTRIBUTIONS
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TO CERTAIN ORGANIZATIONS FOR MEMBERS
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OF THE ARMED FORCES.
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(a) IN GENERAL.—
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•HR 1715 IH
(1) DEFINITION OF A CHARITABLE CONTRIBU-
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TION.—Section 170(c) of the Internal Revenue Code
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of 1986 is amended by inserting after paragraph (5)
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the following new paragraph:
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‘‘(6) An organization described in section
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501(c)(19) that is a federally chartered corpora-
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tion.’’.
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(2)
PERCENTAGE
LIMITATION.—Section
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170(b)(1)(A) of the Internal Revenue Code of 1986
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is amended by striking ‘‘or’’ at the end of clause
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(viii), by adding ‘‘or’’ at the end of clause (ix), and
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by adding at the end the following new clause:
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‘‘(x) an organization described in sec-
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tion 501(c)(19) that is a federally char-
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tered corporation,’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply with respect to taxable years begin-
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ning after the date of enactment of this Act.
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