Virginia Beach Heroes Act

HR 2330, the Virginia Beach Heroes Act, clarifies tax treatment for contributions and payments related to the families of law enforcement officers killed in Virginia Beach on February 22, 2025. It ensures cash donations made for these families’ relief qualify as charitable deductions under IRS rules (Section 170), and payments by tax-exempt organizations to spouses or dependents (using a fair formula) won’t be considered private inurement. The bill directly affects donors, charitable groups distributing funds, and the families of the specific officers killed in that incident. These provisions apply to contributions made on or after February 22, 2025, and payments made through February 23, 2028. The bill modifies existing tax rules for this specific tragedy without creating new government programs.