Virginia Beach Heroes Act
Sponsored By: Representative Rep. Kiggans, Jennifer A. [R-VA-2]
Introduced
Summary
Clarifies federal tax treatment for donations and relief payments to the families of two slain Virginia Beach law enforcement officers. This bill would make two time-limited clarifications to speed donor tax benefits and let tax-exempt organizations make payments to families without risking private inurement.
Show full summary
- Donors: Cash contributions made on or after February 22, 2025 for the relief of those families would be treated as charitable contributions under Internal Revenue Code section 170 even if the funds benefit the families exclusively.
- Families and exempt organizations: Payments made between February 22, 2025 and February 23, 2028 by an organization that would otherwise be tax-exempt will be treated as related to the organization's exempt purpose and will not be treated as inuring to a private individual if they are made in good faith using a reasonable, objective, and consistently applied formula.
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Bill Overview
Analyzed Economic Effects
2 provisions identified: 2 benefits, 0 costs, 0 mixed.
Tax break for gifts to Virginia Beach families
If enacted, cash gifts made on or after February 22, 2025 for the relief of the families of the two officers killed in Virginia Beach would count as charitable contributions. Donors could claim tax-deduction treatment even if the gift is for the exclusive benefit of those families.
Charity aid to Virginia Beach families gets safe harbor
If enacted, a qualifying tax-exempt charity could pay the spouse or dependents of those officers between February 22, 2025 and February 23, 2028. If the charity uses a good-faith, reasonable, and consistent formula, the payments would count as part of its mission and would not be treated as a private benefit.
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Sponsors & CoSponsors
Sponsor
Rep. Kiggans, Jennifer A. [R-VA-2]
VA • R
Cosponsors
Wittman
VA • R
Sponsored 3/25/2025
Rep. Scott, Robert C. "Bobby" [D-VA-3]
VA • D
Sponsored 3/25/2025
McGuire
VA • R
Sponsored 3/25/2025
Rep. Cline, Ben [R-VA-6]
VA • R
Sponsored 3/25/2025
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 3/25/2025
Rep. Beyer, Donald S. [D-VA-8]
VA • D
Sponsored 3/25/2025
Rep. Subramanyam, Suhas [D-VA-10]
VA • D
Sponsored 3/25/2025
Roll Call Votes
No roll call votes available for this bill.
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