H.R.2330 - Virginia Beach Heroes Act (119th Congress)
Summary
H.R.2330, the Virginia Beach Heroes Act, aims to provide accelerated income tax benefits for charitable cash contributions made to support the families of two law enforcement officers killed in Virginia Beach on February 22, 2025. The bill clarifies that such contributions will qualify as charitable contributions under section 170 of the Internal Revenue Code, even if they exclusively benefit these families. It also ensures that payments made by charitable organizations to the families are treated as exempt payments under section 501(a) of the Code.
Expected Effects
The bill will likely incentivize charitable giving towards the affected families by providing immediate tax benefits to donors. This could result in increased financial support for the families during their time of need. The bill also provides clarity to charitable organizations, ensuring their payments to the families are treated as exempt, encouraging further assistance.
Potential Benefits
- Provides immediate financial relief to the families of the fallen officers.
- Encourages charitable giving by offering tax benefits to donors.
- Clarifies the tax status of contributions and payments, reducing uncertainty for donors and charitable organizations.
- Demonstrates support for law enforcement and their families.
- Could set a precedent for similar relief efforts in the future.
Most Benefited Areas:
Potential Disadvantages
- May create a perception of preferential treatment for specific victims, potentially leading to calls for similar benefits in other tragic situations.
- Could strain the IRS's resources to administer and oversee these specific charitable contributions.
- The bill is narrowly focused and does not address broader issues related to support for families of fallen officers or charitable giving in general.
- Potential for abuse if contributions are not properly monitored and verified.
- May complicate tax laws by introducing specific exceptions.
Constitutional Alignment
The bill appears to align with the general welfare clause of the Constitution, as it aims to provide relief to families of fallen law enforcement officers. Congress has the power to lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defence and general welfare of the United States (Article I, Section 8, Clause 1). The bill does not appear to infringe upon any specific constitutional rights or limitations.
Impact Assessment: Things You Care About ⓘ
This action has been evaluated across 19 key areas that matter to you. Scores range from 1 (highly disadvantageous) to 5 (highly beneficial).