[United States Statutes at Large, Volume 133, 116th Congress, 1st Session]
[From the U.S. Government Publishing Office, www.gpo.gov]


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. <>

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.

Approved December 20, 2019.

LEGISLATIVE HISTORY--H.R. 4566:
---------------------------------------------------------------------------

CONGRESSIONAL RECORD, Vol. 165 (2019):
Dec. 9, considered and passed House.
Dec. 10, considered and passed Senate.