H.R. 4566House116th Congress (2019-2021)Enacted

Virginia Beach Strong Act

AI-Generated Summary

Updated April 14, 2026 at 8:41 AM UTC

The Virginia Beach Strong Act speeds up tax benefits for people who donate cash to help families of the victims of the May 31, 2019 mass shooting in Virginia Beach. It makes sure those donations count as charitable contributions for tax‑deduction purposes, even though they are directed specifically to the victims’ families. It also clarifies that payments made by qualified charities to the spouses or dependents of the victims are treated as charitable, not private, benefits if they follow a fair, consistent formula.

Key Provisions

Cash donations made after May 31, 2019 for the relief of families of the Virginia Beach shooting victims will be treated as charitable contributions under the tax code, preserving the donor’s deduction eligibility.
Payments by tax‑exempt charities to the spouses or dependents of the dead or wounded victims, made between May 31, 2019 and June 1, 2021, will be considered related to the charity’s exempt purpose and not a private benefit, provided they are made in good faith using an objective, consistently applied formula.

Legislative Activity

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12 earlier actions

Became Law Latest Action

Became Public Law No: 116-98.

December 20, 2019

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HouseIntro Referral

Introduced in House

September 27, 2019

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 27, 2019

HouseFloor

Ms. Sewell (AL) moved to suspend the rules and pass the bill.

December 9, 2019 • 3:46 PM

HouseFloor

Considered under suspension of the rules. (consideration: CR H9364-9366)

December 9, 2019 • 3:46 PM

HouseFloor

DEBATE - The House proceeded with forty minutes of debate on H.R. 4566.

December 9, 2019 • 3:46 PM

HouseFloor

Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H9365)

December 9, 2019 • 3:56 PM

HouseFloor

On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H9365)

December 9, 2019 • 3:56 PM

HouseFloor

Motion to reconsider laid on the table Agreed to without objection.

December 9, 2019 • 3:56 PM

SenateFloor

Received in the Senate, read twice, considered, read the third time, and passed without amendment by Voice Vote. (consideration: CR S6956)

December 10, 2019

SenateFloor

Message on Senate action sent to the House.

December 11, 2019

President

Presented to President.

December 19, 2019

Became Law

Signed by President.

December 20, 2019

Became Law

Became Public Law No: 116-98.

December 20, 2019

Bill Text

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Enrolled BillPublication date not provided

One Hundred Sixteenth Congress of the United States of America

At the First Session

Begun and held at the City of Washington on Thursday, the third day of January, two thousand and nineteen

H. R. 4566

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.

Short title

This Act may be cited as the Virginia Beach Strong Act.

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.

Speaker of the House of Representatives.

Vice President of the United States and President of the Senate.