I
119THCONGRESS
1
STSESSION 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
MARCH25, 2025
Mrs. K
IGGANSof Virginia (for herself, Mr. WITTMAN, Mr. SCOTTof Virginia,
Mr. M
CGUIRE, Mr. CLINE, Mr. VINDMAN, Mr. BEYER, and Mr.
S
UBRAMANYAM) 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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Virginia Beach Heroes 4
Act’’. 5
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SEC. 2. SPECIAL RULES FOR CONTRIBUTIONS FOR RELIEF 1
OF THE FAMILIES OF THE LAW ENFORCE-2
MENT OFFICERS KILLED IN VIRGINIA BEACH. 3
(a) C
LARIFICATIONTHATCONTRIBUTIONWILLNOT 4
F
AILTOQUALIFY AS ACHARITABLECONTRIBUTION.— 5
A cash contribution made for the relief of the families of 6
the slain law enforcement officers in Virginia Beach, Vir-7
ginia, on February 22, 2025, shall not fail to be treated 8
as a charitable contribution for purposes of section 170 9
of the Internal Revenue Code of 1986 merely because such 10
contribution is for the exclusive benefit of such families. 11
The preceding sentence shall apply to contributions made 12
on or after February 22, 2025. 13
(b) C
LARIFICATIONTHATPAYMENTS BY CHARI-14
TABLEORGANIZATIONS TO FAMILIESTREATED ASEX-15
EMPTPAYMENTS.—For purposes of the Internal Revenue 16
Code of 1986, payments made on or after February 22, 17
2025, and on or before February 23, 2028, to the spouse 18
or any dependent (as defined in section 152 of such Code) 19
of the slain law enforcement officers in Virginia Beach, 20
Virginia, on February 22, 2025, by an organization which 21
(determined without regard to any such payments) would 22
be an organization exempt from tax under section 501(a) 23
of such Code shall— 24
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(1) be treated as related to the purpose or func-1
tion constituting the basis for such organization’s 2
exemption under such section, and 3
(2) shall not be treated as inuring to the benefit 4
of any private individual, if such payments are made 5
in good faith using a reasonable and objective for-6
mula which is consistently applied with respect to 7
such victims. 8
Æ
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