# 119-hr-2330: Virginia Beach Heroes Act

119-hr-2330, Virginia Beach Heroes Act, is a 119th Congress bill sponsored by Rep. Kiggans, Jennifer A. [R-VA-2] (R-VA); status introduced; PRIA reads it as touching household money (as of 2025-12-20).

- Canonical: https://policyrisk.com/legislation/119-hr-2330
- As of: 2025-12-20
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-2330
- Congress: 119
- Title: Virginia Beach Heroes Act
- Status: introduced
- Introduced: 2025-03-25
- Sponsor: Rep. Kiggans, Jennifer A. [R-VA-2] (R-VA)
- Cosponsors: 7
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-20

## 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. - 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.

## Cosponsors (7)

- Rep. Wittman, Robert J. [R-VA-1] (R-VA), 2025-03-25T00:00:00.000Z
- Rep. Scott, Robert C. "Bobby" [D-VA-3] (D-VA), 2025-03-25T00:00:00.000Z
- Rep. McGuire, John J. [R-VA-5] (R-VA), 2025-03-25T00:00:00.000Z
- Rep. Cline, Ben [R-VA-6] (R-VA), 2025-03-25T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-03-25T00:00:00.000Z
- Rep. Beyer, Donald S. [D-VA-8] (D-VA), 2025-03-25T00:00:00.000Z
- Rep. Subramanyam, Suhas [D-VA-10] (D-VA), 2025-03-25T00:00:00.000Z

## Provisions PRIA read

- Tax break for gifts to Virginia Beach families: benefit, high. 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: benefit, low. 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 priva…

## Related bills

- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-10581: Shenandoah VALOR Act
- 119-hr-2048: Metastatic Breast Cancer Access to Care Act
- 119-hr-6317: To designate the facility of the United States Postal Service located at 12109 New Kent Highway in New Kent, Virginia, as the "Patricia Paige Post Office".
- 119-hr-5058: To designate the facility of the United States Postal Service located at 46164 Westlake Drive in Sterling, Virginia, as the "Firefighter Trevor Brown Post Offi…
- 119-hr-1993: 25th Anniversary of 9/11 Commemorative Coin Act

## Sources
- [119-hr-2330 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/2330)

## Related
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-10581: Shenandoah VALOR Act](https://policyrisk.com/legislation/119-hr-10581)
- [119-hr-2048: Metastatic Breast Cancer Access to Care Act](https://policyrisk.com/legislation/119-hr-2048)
- [119-hr-6317: To designate the facility of the United States Postal Service located at 12109…](https://policyrisk.com/legislation/119-hr-6317)
- [119-hr-5058: To designate the facility of the United States Postal Service located at 46164…](https://policyrisk.com/legislation/119-hr-5058)
- [119-hr-1993: 25th Anniversary of 9/11 Commemorative Coin Act](https://policyrisk.com/legislation/119-hr-1993)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-2330 (as of 2025-12-20).