[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2330 Introduced in House (IH)]

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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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