Bill Summary
The "Virginia Beach Heroes Act" is legislation designed to expedite and clarify tax benefits associated with charitable cash contributions made for the relief of the families of two law enforcement officers who were tragically killed in Virginia Beach, Virginia, on February 22, 2025.
Key provisions of the Act include:
1. **Charitable Contribution Qualification**: Contributions made specifically for the benefit of the slain officers' families will qualify as charitable contributions under the Internal Revenue Code, even though they are directed exclusively to these families.
2. **Payments by Charitable Organizations**: Any payments made by tax-exempt organizations to the spouses or dependents of the deceased officers, within a specified timeframe (from February 22, 2025, to February 23, 2028), will be considered as related to the organization's charitable purpose. Additionally, these payments will not be deemed to benefit private individuals, provided they are made fairly and based on a consistent formula.
In summary, this legislation aims to ensure that charitable donations intended for the families of the deceased officers are properly recognized for tax purposes, facilitating support for those affected by the tragedy.
Possible Impacts
The "Virginia Beach Heroes Act" could affect people in the following ways:
1. **Increased Charitable Contributions**: The act encourages individuals and organizations to make cash contributions specifically for the families of the slain law enforcement officers by clarifying that these contributions will qualify as charitable donations for tax purposes. This could lead to an increase in donations, providing much-needed financial support to the families during a difficult time.
2. **Support for Charitable Organizations**: By allowing payments made by charitable organizations to the families to be treated as exempt payments, the act can incentivize these organizations to provide financial assistance without the risk of jeopardizing their tax-exempt status. This may enable more charitable organizations to step forward and support the families, ensuring they receive necessary financial aid.
3. **Public Awareness and Solidarity**: The act can raise public awareness about the sacrifices made by law enforcement officers and their families, encouraging community support and solidarity. This could foster a sense of collective responsibility and compassion among citizens, prompting them to contribute not just financially but also through other means, such as volunteering or participating in remembrance events.
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2330 Introduced in House (IH)]
<DOC>
119th CONGRESS
1st Session
H. R. 2330
To accelerate the income tax benefits for charitable cash contributions
for the relief of the families of two law enforcement officers shot and
killed in Virginia Beach, Virginia, on February 22, 2025.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 25, 2025
Mrs. Kiggans of Virginia (for herself, Mr. Wittman, Mr. Scott of
Virginia, Mr. McGuire, Mr. Cline, Mr. Vindman, Mr. Beyer, and Mr.
Subramanyam) introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To accelerate the income tax benefits for charitable cash contributions
for the relief of the families of two law enforcement officers shot and
killed in Virginia Beach, Virginia, on February 22, 2025.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Virginia Beach Heroes Act''.
SEC. 2. SPECIAL RULES FOR CONTRIBUTIONS FOR RELIEF OF THE FAMILIES OF
THE LAW ENFORCEMENT OFFICERS KILLED IN VIRGINIA BEACH.
(a) Clarification That Contribution Will Not Fail To Qualify as a
Charitable Contribution.--A cash contribution made for the relief of
the families of the slain law enforcement officers in Virginia Beach,
Virginia, on February 22, 2025, shall not fail to be treated as a
charitable contribution for purposes of section 170 of the Internal
Revenue Code of 1986 merely because such contribution is for the
exclusive benefit of such families. The preceding sentence shall apply
to contributions made on or after February 22, 2025.
(b) Clarification That Payments by Charitable Organizations to
Families Treated as Exempt Payments.--For purposes of the Internal
Revenue Code of 1986, payments made on or after February 22, 2025, and
on or before February 23, 2028, to the spouse or any dependent (as
defined in section 152 of such Code) of the slain law enforcement
officers in Virginia Beach, Virginia, on February 22, 2025, by an
organization which (determined without regard to any such payments)
would be an organization exempt from tax under section 501(a) of such
Code shall--
(1) be treated as related to the purpose or function
constituting the basis for such organization's exemption under
such section, and
(2) shall not be treated as inuring to the benefit of any
private individual, if such payments are made in good faith
using a reasonable and objective formula which is consistently
applied with respect to such victims.
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