Bill · H.R. 2330· House(119-HR-2330)
Virginia Beach Heroes Act
- Introduced
- 3/25/2025
- Last activity
- 3/25/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Jennifer Kiggans
- Cosponsors
- - 3 - 4
- Introduced
- In Committee
What this bill would do
This bill, known as the ``Virginia Beach Heroes Act'', aims to accelerate income tax benefits for charitable cash contributions. These contributions are intended for the relief of the families of two law enforcement officers killed in Virginia Beach, Virginia, on February 22, 2025. The legislation clarifies that such donations will not lose their status as charitable contributions even if they are for the exclusive benefit of these specific families. It also establishes rules for how tax-exempt organizations can make these payments.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Treatment of Contributions: Cash contributions made for the relief of the families of the slain officers will not fail to qualify as charitable contributions under section 170 of the Internal Revenue Code of 1986, even if they are for the exclusive benefit of those families (Section 2(a)).
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Support for Families through Charitable Organizations: Payments made to the spouse or any dependent of the slain law enforcement officers by tax-exempt organizations will be treated as related to the organization's purpose (Section 2(b)(1)).
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Protection of Tax-Exempt Status: Payments made to the families will not be treated as inuring to the benefit of a private individual, provided they are made in good faith using a reasonable and objective formula (Section 2(b)(2)).
Potential Negative Impacts for People
- No negative impacts are explicitly stated within the provided text.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
No significant interests or groups are affected by this bill.
- 3/25/2025
- Referred to the House Committee on Ways and Means.
- 7 Cosponsors added.
- Introduced in House
Donald BeyerDemocrat · Virginia
Ben ClineRepublican · Virginia
John McGuireRepublican · Virginia
Robert ScottDemocrat · Virginia
Suhas SubramanyamDemocrat · Virginia
Eugene VindmanDemocrat · Virginia
Robert WittmanRepublican · Virginia