The bill addresses a specific issue in Virginia where the unincorporated community of Fairlawn, located in Pulaski County, experiences misallocation of sales tax revenue, especially from electronic commerce. This problem arises because Fairlawn currently shares a ZIP Code with the independent city of Radford, Virginia, leading to tax revenues intended for Fairlawn being incorrectly attributed to Radford. To rectify this, the legislation includes a Sense of Congress highlighting Virginia's unique governmental structure, where cities are independent from surrounding counties and have separate revenue practices. It then mandates the United States Postal Service to designate a single, unique ZIP Code specifically for Fairlawn, Virginia, within 180 days of the bill's enactment. This designation is intended to ensure accurate sales tax collection and distribution for Fairlawn.