← Back to Bills
S. 2592Senate116th Congress (2019-2021)In Committee

Virginia Beach Strong Act

Sponsored by Mark R. WarnerSen. Mark R. Warner (D-VA)
Introduced September 26, 2019

AI-Generated Summary

Updated April 16, 2026 at 8:32 AM UTC

The Virginia Beach Strong Act makes sure that cash donations made to help the families of the victims of the May 31, 2019 mass shooting in Virginia Beach can be treated as charitable contributions for tax purposes. It also lets tax‑exempt charities give money directly to the victims’ spouses or dependents without risking their tax‑exempt status, as long as the payments are made fairly and in good faith. The bill affects donors, charitable organizations, and the families of the shooting victims.

Key Provisions

  • Donations made after May 31, 2019 for the relief of the victims’ families are guaranteed to qualify as charitable contributions under the tax code, even though they benefit only those families.
  • Payments from qualifying tax‑exempt charities to the spouses or dependents of dead or wounded victims, made between May 31, 2019 and June 1, 2021, are considered related to the charity’s exempt purpose and not private inurement, provided they are made in good faith using a consistent, objective formula.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

Finance Committee

September 26, 2019

View full timeline
SenateIntro Referral

Introduced in Senate

September 26, 2019

SenateIntro Referral

Read twice and referred to the Committee on Finance.

Finance Committee

September 26, 2019

Bill Text

Latest available legislative text

Reading Mode
Latest
Raw Text PDF XML
Introduced in SenateIssued September 26, 2019

II

116th CONGRESS

1st Session

S. 2592

IN THE SENATE OF THE UNITED STATES

September 26, 2019

Mr. Warner (for himself and Mr. Kaine) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

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.

1.

Short title

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

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.