[Congressional Record Volume 165, Number 196 (Monday, December 9, 2019)]
[House]
[Pages H9364-H9366]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                       VIRGINIA BEACH STRONG ACT

  Ms. SEWELL of Alabama. Mr. Speaker, I move to suspend the rules and 
pass the bill (H.R. 4566) to accelerate

[[Page H9365]]

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.
  The Clerk read the title of the bill.
  The text of the bill is as follows:

                               H.R. 4566

       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.

  The SPEAKER pro tempore. Pursuant to the rule, the gentlewoman from 
Alabama (Ms. Sewell) and the gentleman from Nebraska (Mr. Smith) each 
will control 20 minutes.
  The Chair recognizes the gentlewoman from Alabama.


                             General Leave

  Ms. SEWELL of Alabama. Mr. Speaker, I ask unanimous consent that all 
Members have 5 legislative days to revise and extend their remarks and 
include extraneous materials on the bill under consideration.
  The SPEAKER pro tempore. Is there objection to the request of the 
gentlewoman from Alabama?
  There was no objection.
  Ms. SEWELL of Alabama. Mr. Speaker, I yield myself such time as I may 
consume.
  Mr. Speaker, I rise today in strong support of the Virginia Beach 
Strong Act, a bill authored by my friend and colleague from Virginia, 
Congresswoman Elaine Luria, to ensure that donations to the victims of 
the Virginia Beach shooting are tax deductible.
  Mr. Speaker, the Virginia Beach community experienced unspeakable 
tragedy earlier this year when a mass shooting at the Virginia Beach 
Municipal Center resulted in the deaths of 12 people.
  In the face of this terrible tragedy, leaders throughout the city 
came together and quickly established a fund to support victims, 
survivors, and their families. The outpouring of support from the 
community was profound, with over $4 million in donations to the fund.
  Mr. Speaker, unfortunately, these donations are arguably not 
considered tax deductible charitable contributions because they are 
divided among specified individuals rather than an organization. A 
technical fix in the Tax Code would address this issue. This 
legislation before us today would fix this issue for the Virginia Beach 
Tragedy Fund and ensure that these donations are tax deductible.
  While nothing can reverse the pain of this terrible tragedy, the 
bipartisan, commonsense bill before us today is an important step 
toward helping the victims and their families and incentivizing further 
contributions to the fund. I am proud to stand with the Virginia Beach 
community in support of this legislation.
  Mr. Speaker, I urge all of my colleagues to support this important 
legislation, and I reserve the balance of my time.
  Mr. SMITH of Nebraska. Mr. Speaker, I yield myself such time as I may 
consume.
  Mr. Speaker, as we know, a senseless act of violence struck the 
Virginia Beach community on May 31 of this year. A disgruntled city 
employee, for no apparent reason other than he may have been offended 
by some negative reviews of his job performance, walked into a public 
works building in Virginia Beach an hour before closing and opened fire 
on innocent and defenseless people, killing 12 and injuring 6 others.
  These kinds of events are hard to understand, but it is great to see 
the community reach out and help. We know that there are always many 
folks who help around these communities when it is so obvious, and, 
when confronted with tragedy, they always respond with bravery and 
generosity.
  In acknowledging the bravery of helpers, we would be remiss if we do 
not honor the first police officers who arrived on the scene, who ran 
toward danger instead of away from it. They took down the mass murderer 
before he could cause even more bloodshed. In the process, one of their 
own was injured in the firefight, his life spared only by a bulletproof 
vest.
  The bill we are considering and, hopefully, passing today is about 
another set of those who helped, those who also responded with 
generosity.
  As was the case with many other tragic events in our history, a 
special fund was set up to help the victims of the May 31 shooting. 
Under normal tax rules, a special fund like this raises at least three 
questions:
  First, are the payments to these victims from the special fund 
subject to taxes?
  Second, since charities are not supposed to operate for the benefit 
of special individuals, would payments to a relatively small number of 
individuals destroy the tax-exempt status of any charity or foundation 
administering the victims' fund?
  And third, are donations to the special fund for victims eligible for 
a charitable tax deduction?
  The Virginia Beach Strong Act ensures the answers to these questions 
match what common sense tells us they should be:
  No, victims of the Virginia Beach shooting and their families will 
not be taxed on these payments to provide some financial relief for the 
harm caused by horrors they suffered.
  No, these payments will not threaten the tax-exempt status of 
organizations which make the payments to victims and their families.
  And, lastly, yes, donations to the Virginia Beach Tragedy Fund will 
be eligible for the charitable tax deduction.
  Mr. Speaker, this is our opportunity to be assisting those who need 
help, as well as by clarifying the tax questions of victims, donors, 
and charitable organizations. This should be actually considered as a 
no-brainer.
  Mr. Speaker, I urge my colleagues to support the Virginia Beach 
Strong Act, and I reserve the balance of my time.
  Ms. SEWELL of Alabama. Mr. Speaker, I yield 5 minutes to the 
gentlewoman from Virginia (Mrs. Luria).
  Mrs. LURIA. Mr. Speaker, today I rise in support of my bipartisan and 
bicameral bill, H.R. 4566, the Virginia Beach Strong Act.
  Just over 6 months ago, our Virginia Beach community suffered a 
devastating tragedy. On May 31, 12 wonderful people lost their lives in 
a mass shooting in the Virginia Beach Municipal Center.
  During our great city's darkest hour, we showed the world the 
strength and resolve that makes us Virginia Beach Strong. We saw first 
responders heroically running into building 2, sacrificing their safety 
to save others; doctors working long hours to provide victims with 
expert care; and many other displays of courage.
  May 31, 2019, was a day that will change Virginia Beach forever. We 
will always remember the 12 individuals we lost that day and their 
irreplaceable contributions to our Virginia Beach Strong community. My 
heart continues to grieve for those who lost their lives, their 
families, and everyone who loved them.
  Today, many families of the victims are still facing financial 
hardships related to the shooting, in addition to the unfathomable loss 
of a loved one.

[[Page H9366]]

  In the aftermath of May 31, the city of Virginia Beach established a 
fund to help victims, survivors, and their families. Unfortunately, a 
technicality in the Tax Code means that these donations will likely not 
be considered tax deductible. That is why I introduced the Virginia 
Beach Strong Act.
  The Virginia Beach Strong Act would make it easier to help bring 
urgently needed support to our community's grieving families. This 
bipartisan bill would ensure that all donations made to immediate 
family members of the victims on or after May 31 will be considered tax 
deductible. It is narrowly written so it does not make any broader 
changes to our Tax Code or to the nonprofit status.
  Today, we all have the opportunity to make a profound difference for 
the families that have been through unimaginable pain following the 
Virginia Beach mass shooting.
  Mr. Speaker, I want to thank my colleagues in the Virginia delegation 
for their support, and I urge all of my colleagues to vote for H.R. 
4566, the Virginia Beach Strong Act.
  Mr. SMITH of Nebraska. Mr. Speaker, just to add emphasis to the 
reason why we are here: We appreciate those around the community and, 
actually, probably around the country who want to help, certainly, 
victims in need, and I would hope that we would adjust our tax policy 
accordingly, certainly to perhaps meet expectations that could not 
otherwise be met, but also to encourage others to contribute as well.
  Mr. Speaker, I yield back the balance of my time.
  Ms. SEWELL of Alabama. Mr. Speaker, in closing, we must take action 
to fix the tax deductibility of these donations to the Virginia Beach 
Tragedy Fund, which has done so much to help the community recover from 
this unspeakable tragedy.
  Mr. Speaker, I wish to express my profound condolences and also 
congratulate Mrs. Luria on this wonderful piece of legislation that 
will truly benefit those who were tragically lost and their families, 
as well as first responders.
  Mr. Speaker, I urge every Member to support this important 
legislation. It is truly bicameral and bipartisan and deserves to pass. 
I support this legislation.
  Mr. Speaker, I yield back the balance of my time.
  The SPEAKER pro tempore. The question is on the motion offered by the 
gentlewoman from Alabama (Ms. Sewell) that the House suspend the rules 
and pass the bill, H.R. 4566.
  The question was taken; and (two-thirds being in the affirmative) the 
rules were suspended and the bill was passed.
  A motion to reconsider was laid on the table.

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