Virginia Beach Strong Act

Bill: 116-hr-4566
Sponsor: full_name: Rep. Luria, Elaine G. [D-VA-2]
Introduced: 2019-09-27
Policy area: Taxation
Subjects: Charitable contributions

Crime victims

Income tax deductions

Tax-exempt organizations

Virginia
Latest action: action_date: 2019-12-20
text: Became Public Law No: 116-98.

Summaries:
action_date: 2019-09-27
action_desc: Introduced in House
text: <p><b>Virginia Beach Strong Act</b></p> <p>This bill confirms that cash contributions made for the exclusive benefit of the families of the dead or wounded victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019, shall be treated as tax deductible contributions.</p>

action_date: 2019-12-09
action_desc: Passed House
text: <p><b>Virginia Beach Strong Act </b></p> <p>This bill confirms that cash contributions made on or after May 31, 2019, for the exclusive benefit of the families of the dead or wounded victims of the mass shooting in Virginia Beach, Virginia on May 31, 2019, shall be treated as tax deductible contributions. </p> <p>The bill also confirms that payments made on or after May 31, 2019, and on or before June 1, 2021, to the spouse or any dependent of the dead or wounded victims of such mass shooting by an tax-exempt organizations shall be treated as related to such organization's tax-exempt purpose and 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 that is consistently applied with respect to such victims. </p>

action_date: 2019-12-09
action_desc: Passed Senate
text: <p><b>Virginia Beach Strong Act</b></p> <p>This bill confirms that cash contributions made on or after May 31, 2019, for the exclusive benefit of the families of the dead or wounded victims of the mass shooting in Virginia Beach, Virginia on May 31, 2019, shall be treated as tax deductible contributions. </p> <p>The bill also confirms that payments made on or after May 31, 2019, and on or before June 1, 2021, to the spouse or any dependent of the dead or wounded victims of such mass shooting by an tax-exempt organizations shall be treated as related to such organization's tax-exempt purpose and 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 that is consistently applied with respect to such victims.</p>

action_date: 2019-12-20
action_desc: Public Law
text: <p><b>Virginia Beach Strong Act</b></p> <p>This bill confirms that cash contributions made on or after May 31, 2019, for the exclusive benefit of the families of the dead or wounded victims of the mass shooting in Virginia Beach, Virginia on May 31, 2019, shall be treated as tax deductible contributions. </p> <p>The bill also confirms that payments made on or after May 31, 2019, and on or before June 1, 2021, to the spouse or any dependent of the dead or wounded victims of such mass shooting by an tax-exempt organizations shall be treated as related to such organization's tax-exempt purpose and 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 that is consistently applied with respect to such victims.</p>

tv_txt: I 116th CONGRESS 1st Session H. R. 4566 IN THE HOUSE OF REPRESENTATIVES September 27, 2019 Mrs. Luria (for herself, Mr. Beyer , Mr. Connolly , Mr. McEachin , Mr. Riggleman , Mr. Scott of Virginia , Ms. Spanberger , Ms. Wexton , and Mr. Wittman ) 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 victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019.

1. Short title This Act may be cited as the Virginia Beach Strong Act . 2. Special rules for contributions for relief of the families of the mass shooting 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 dead or wounded victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019, 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 May 31, 2019. (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 May 31, 2019, and on or before June 1, 2021, to the spouse or any dependent (as defined in section 152 of such Code) of the dead or wounded victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019, 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.

tv_txt: I 116th CONGRESS 1st Session H. R. 4566 IN THE HOUSE OF REPRESENTATIVES AN ACT To accelerate the income tax benefits for charitable cash contributions for the relief of the families of victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019.

1. Short title This Act may be cited as the Virginia Beach Strong Act . 2. Special rules for contributions for relief of the families of the mass shooting 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 dead or wounded victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019, 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 May 31, 2019. (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 May 31, 2019, and on or before June 1, 2021, to the spouse or any dependent (as defined in section 152 of such Code) of the dead or wounded victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019, 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.

Passed the House of Representatives December 9, 2019. Cheryl L. Johnson, Clerk.

tv_txt: I One Hundred Sixteenth Congress of the United States of America At the First Session Begun and held at the City of Washington on Thursday, the third day of January, two thousand and nineteen H. R. 4566 AN ACT To accelerate the income tax benefits for charitable cash contributions for the relief of the families of victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019.

1. Short title This Act may be cited as the Virginia Beach Strong Act . 2. Special rules for contributions for relief of the families of the mass shooting 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 dead or wounded victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019, 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 May 31, 2019. (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 May 31, 2019, and on or before June 1, 2021, to the spouse or any dependent (as defined in section 152 of such Code) of the dead or wounded victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019, 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.

Speaker of the House of Representatives. Vice President of the United States and President of the Senate.

tv_txt: II 116th CONGRESS 1st Session H. R. 4566 IN THE SENATE OF THE UNITED STATES December 10, 2019 Received AN ACT To accelerate the income tax benefits for charitable cash contributions for the relief of the families of victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019.

1. Short title This Act may be cited as the Virginia Beach Strong Act . 2. Special rules for contributions for relief of the families of the mass shooting 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 dead or wounded victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019, 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 May 31, 2019. (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 May 31, 2019, and on or before June 1, 2021, to the spouse or any dependent (as defined in section 152 of such Code) of the dead or wounded victims of the mass shooting in Virginia Beach, Virginia, on May 31, 2019, 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.

Passed the House of Representatives December 9, 2019. Cheryl L. Johnson, Clerk