No, the VA funding fee is no longer deductible.
See IRS Publication 17 page 161 under Items You Can't Deduct - <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-pdf/p17.pdf#page=161">https://www.irs.gov/pub/irs-pdf/p17.pdf#page=161</...>
