contributions (a) In general Section 170(b)(1)(G) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: (iv) Increase permanent for member of Armed Forces In the case of an individual who is a member of the Armed Forces of the United States at the end of the taxable year, this subparagraph shall be applied without regard to the phrase , and before January 1, 2026 in clause (i). . (b) Effective date The amendment made by this section shall take effect as if included in the enactment of Public Law 115–97 .