Virginia Beach Heroes Act

This legislation, known as the "Virginia Beach Heroes Act," seeks to provide accelerated income tax benefits for charitable cash contributions made to support the families of two law enforcement officers tragically killed in Virginia Beach on February 22, 2025. Specifically, the bill clarifies that cash contributions made exclusively for the relief of these families will still qualify as charitable contributions under Section 170 of the Internal Revenue Code, applicable to donations made on or after the incident date. Furthermore, it addresses payments made by tax-exempt charitable organizations to the spouses or dependents of the slain officers. Such payments, made between February 22, 2025, and February 23, 2028, will be treated as related to the organization's exempt purpose and will not be considered private inurement . This is contingent upon the payments being made in good faith, using a reasonable and objective formula applied consistently to the victims' families.