The Virginia Beach Heroes Act establishes special tax rules to ensure donations supporting the families of law enforcement officers killed in Virginia Beach on February 22, 2025, are treated as valid charitable contributions.
Jennifer Kiggans
Representative
VA-2
The Virginia Beach Heroes Act establishes special tax provisions to support the families of law enforcement officers killed in Virginia Beach on February 22, 2025. This bill ensures that donations made to these families qualify as charitable contributions. Furthermore, it protects charities distributing funds to the surviving spouses or dependents from adverse tax consequences, provided payments are made in good faith and follow reasonable guidelines.
Virginia Beach Heroes Act Ensures Tax Deductions for Donations to Fallen Officers' Families
The “Virginia Beach Heroes Act” is a highly specific piece of legislation designed to provide financial certainty and support following the tragic loss of law enforcement officers in Virginia Beach on February 22, 2025. It’s essentially a piece of emergency tax code cleanup that ensures maximum aid gets to the families who need it, without getting tangled up in IRS rules.
Cutting the Red Tape for Charitable Giving
This bill focuses on two key areas. First, it guarantees that if you donate cash specifically to help the families of those slain officers, your gift will qualify as a tax-deductible charitable contribution. Normally, if you earmark a donation for a very specific, small group of individuals, the IRS might question whether it meets the general charitable giving requirements. This bill cuts through that potential ambiguity, ensuring that anyone who steps up to help gets the tax deduction they deserve for donations made on or after the date of the incident.
Protecting the Charities and the Funds
The second part is crucial for the organizations handling the money, like local charities or community funds. When a tax-exempt organization gives money directly to a private individual—even in a tragedy—it can sometimes look like “private inurement,” which can jeopardize the charity’s tax status. This Act shields those charities. It confirms that payments made to the surviving spouses and dependents of the officers between February 22, 2025, and February 23, 2028, are considered part of the charity’s mission.
There’s a necessary safeguard built in: the charity must make these payments in good faith, using a “reasonable, objective” formula applied consistently to all the affected families. This provision ensures the money is distributed fairly and transparently. For the families, this means the financial aid they receive is secured and the organizations providing it won't face administrative penalties. For donors, it means their generosity is maximized, and the funds are protected on the way to the intended recipients.