Virginia Beach Strong Act

Floor Speech

Mr. Speaker, as we know, a senseless act of violence struck the Virginia Beach community on May 31 of this year. A disgruntled city employee, for no apparent reason other than he may have been offended by some negative reviews of his job performance, walked into a public works building in Virginia Beach an hour before closing and opened fire on innocent and defenseless people, killing 12 and injuring 6 others.

These kinds of events are hard to understand, but it is great to see the community reach out and help. We know that there are always many folks who help around these communities when it is so obvious, and, when confronted with tragedy, they always respond with bravery and generosity.

In acknowledging the bravery of helpers, we would be remiss if we do not honor the first police officers who arrived on the scene, who ran toward danger instead of away from it. They took down the mass murderer before he could cause even more bloodshed. In the process, one of their own was injured in the firefight, his life spared only by a bulletproof vest.

The bill we are considering and, hopefully, passing today is about another set of those who helped, those who also responded with generosity.

As was the case with many other tragic events in our history, a special fund was set up to help the victims of the May 31 shooting. Under normal tax rules, a special fund like this raises at least three questions:

First, are the payments to these victims from the special fund subject to taxes?

Second, since charities are not supposed to operate for the benefit of special individuals, would payments to a relatively small number of individuals destroy the tax-exempt status of any charity or foundation administering the victims' fund?

And third, are donations to the special fund for victims eligible for a charitable tax deduction?

The Virginia Beach Strong Act ensures the answers to these questions match what common sense tells us they should be:

No, victims of the Virginia Beach shooting and their families will not be taxed on these payments to provide some financial relief for the harm caused by horrors they suffered.

No, these payments will not threaten the tax-exempt status of organizations which make the payments to victims and their families.

And, lastly, yes, donations to the Virginia Beach Tragedy Fund will be eligible for the charitable tax deduction.

Mr. Speaker, this is our opportunity to be assisting those who need help, as well as by clarifying the tax questions of victims, donors, and charitable organizations. This should be actually considered as a no-brainer.

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Mr. SMITH of Nebraska. Mr. Speaker, just to add emphasis to the reason why we are here: We appreciate those around the community and, actually, probably around the country who want to help, certainly, victims in need, and I would hope that we would adjust our tax policy accordingly, certainly to perhaps meet expectations that could not otherwise be met, but also to encourage others to contribute as well.

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