[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4566 Enrolled Bill (ENR)]

        H.R.4566

                     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


                                 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.

    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 Strong Act''.
SEC. 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.