The VA funding fee is deductible as mortgage insurance. It can be deducted in full in 2021 if the loan closed in 2021, and if you meet the income limits to deduct mortgage insurance on your Schedule A. See this section of IRS Publication 936 for details.
Please note that the mortgage insurance deduction has not yet been extended to 2022. However, it is possible that Congress will extend this deduction before the end of the year. In the past, it has even been extended retroactively years later (for example, it was extended to cover the 2018 tax year well after 2018 was over, requiring many people to file amended tax returns).
Thanks also to @DoninGA for his assist with this answer.
I hope this information is helpful!