Is the VA funding fee deductible for tax year 2019?

No, unfortunately thr VA funding fees are not deductible in 2019. 

Amounts charged by the lender for specific services connected to the loan aren't interest. Examples of these charges are:

• Appraisal fees,

• Department of Veterans Affairs (VA) funding fees,

• Mortgage insurance premiums,

• Notary fees, and

• Preparation costs for the mortgage note or deed of trust.

You can't deduct these amounts as points either in the year paid or over the life of the mortgage.  (See IRS Publ. 936 Amounts charged for services)

@taxpayer_1234

Publication Publication 936 Cat. No. 10426G Home Mortgage Interest Deduction
For use in preparing 2019 Returns States in part:

Mortgage Insurance Premiums You can treat amounts you paid during 2019 for qualified mortgage insurance as home mortgage interest. The insurance must be in connection with home acquisition debt, and the insurance contract must have been issued after 2006. Qualified mortgage insurance. Qualified mortgage insurance is mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998, as in effect on December 20, 2006). Mortgage insurance provided by the Department of Veterans Affairs is commonly known as a funding fee. If provided by the Rural Housing Service, it is commonly known as a guarantee fee. The funding fee and guarantee fee can either be included in the amount of the loan or paid in full at the time of closing. These fees can be deducted fully in 2019 if the mortgage insurance contract was issued in 2019. Contact the mortgage insurance issuer to determine the deductible amount if it is not reported in box 5 of Form 1098.