[116th Congress Public Law 98]
[From the U.S. Government Publishing Office]


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[[Page 133 STAT. 3253]]

Public Law 116-98
116th Congress

                                 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. <<NOTE: Dec. 20, 
                         2019 -  [H.R. 4566]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Virginia Beach 
Strong Act.>> 
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) <<NOTE: Time periods.>>  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) <<NOTE: Time periods.>>  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.

    Approved December 20, 2019.

LEGISLATIVE HISTORY--H.R. 4566:
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CONGRESSIONAL RECORD, Vol. 165 (2019):
            Dec. 9, considered and passed House.
            Dec. 10, considered and passed Senate.

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