[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 2592 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                S. 2592

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.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 26, 2019

 Mr. Warner (for himself and Mr. Kaine) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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.

    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.
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