[Congressional Record Volume 153, Number 173 (Thursday, November 8, 2007)]
[Extensions of Remarks]
[Pages E2369-E2370]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




      INTRODUCTION OF HOKIE SPIRIT MEMORIAL FUND TAX EXEMPTION ACT

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                           HON. BOB GOODLATTE

                              of virginia

                    in the house of representatives

                       Thursday, November 8, 2007

  Mr. GOODLATTE. Madam Speaker, on April 16, 2007, the tranquil campus 
of Virginia Tech, and the Town of Blacksburg, was shattered by the 
actions of a lone gunman. The

[[Page E2370]]

horror that the Virginia Tech community has experienced is something 
that every parent, every American, hopes they never have to learn has 
affected their families and friends.
  Although this horrendous and unspeakable violence showed the worst of 
mankind, it also showed what those of us who have been a part of the 
Virginia Tech community for years have always known . . . the students, 
the instructors, the administrators, and the citizens of Blacksburg 
care deeply for one another and take great pride in their community. 
Even in the worst circumstances, the Virginia Tech community showed 
great compassion for their fellow man and did what they could to help 
each other. Liviu Librescu, a survivor of the Holocaust, blocked the 
doorway of his classroom so that his students could climb out the 
windows to safety. Ryan Clark, a Resident Advisor in the West Ambler 
Johnston Hall, rushed into the hallway to help his fellow students when 
the first attack came, and became the second victim. And I was deeply 
saddened to learn that one of my constituents, Henry Lee--a graduate of 
William Fleming High School in Roanoke--was among those who died in the 
attack on Norris Hall.
  In the days and months following this tragedy, the Virginia Tech 
Community and Hokie Nation saw an outpouring of love and support from 
people around the country. The university saw donations come in excess 
of $7 million as people sought to give aid to those affected. As time 
went on, the university had to decide how to use the money donated as a 
result of this horrific act, and the university made a wise and 
selfless choice. They decided that the best way to disburse this money 
was to put it in the hands of those who experienced and lost the most 
as a result of this unspeakable violence. So, last month Virginia Tech 
distributed the money to 79 families or individuals. These are the 
families that have lost the most, and have experienced emotional trauma 
that no one should ever have to experience. This money, given by people 
across the Nation, is a small way to help those directly affected by 
this horrendous act. The families can determine the best uses for these 
contributions. Some already have decided to endow memorial scholarships 
at Virginia Tech or elsewhere. Some simply have bills to pay.
  While the university has acted graciously to help the families, we 
have discovered that there is a new problem the families are facing, 
this time by the Federal Government. It has become apparent that the 
funds these families received will become significantly reduced because 
of taxes. Funds some families desperately need to pay medical bills, 
funeral costs, and to simply rebuild their lives. The last thing these 
families need to worry about is an additional tax burden. And I 
guarantee that those who gave so generously want their money going to 
help those directly affected, not paying taxes. I do not believe that 
these funds should be taxed or that it is Congress's intent that they 
should be taxed.
  In 2001, Congress passed P.L. 107-143. In this bill there is a 
provision that makes qualified disaster payments exempt from taxes. 
There is no doubt that this was in fact a disaster--ask any member of 
the Virginia Tech Community, Hokie Nation, or a citizen of the 
Commonwealth of Virginia and to them it unequivocally was. In fact, the 
Governor of Virginia declared so that day. Despite this well 
intentioned law, that Congress passed to make tax-exempt payments from 
qualified disasters, the families and the university have all been told 
it is likely these funds will be taxed. It was not the intention of the 
Congress that disaster payments should be taxed, and I am proud to join 
Mr. Boucher in introducing legislation that will seek to have these 
funds, like those resulting from any other disaster, tax-exempt.
  The tragedy at Virginia Tech will never leave our minds, but we in 
Congress have an opportunity to help rebuild this community. I ask all 
Members of Congress to join us in supporting this legislation. Let us 
help the families and those so personally affected as they seek to 
rebuild their lives.

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