Bill > HR2330

This bill provides special tax treatment for charitable contributions made to support the families of two law enforcement officers who were killed in Virginia Beach, Virginia, on February 22, 2025. Specifically, the bill ensures that cash donations made to help these families will be considered legitimate charitable contributions under section 170 of the Internal Revenue Code, even if the contributions are exclusively benefiting these specific families. The bill also clarifies that payments made by tax-exempt charitable organizations to the spouse or dependents of these officers between February 22, 2025, and February 23, 2028, will be considered consistent with the organization's tax-exempt status, as long as the payments are made in good faith using a reasonable and consistently applied formula. This legislation aims to provide financial support and tax clarity for those contributing to or assisting the families of these fallen law enforcement officers.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/2330/all-info