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Allows cash gifts made to help the families of law enforcement officers killed in Virginia Beach to be treated as charitable donations for federal tax purposes, and permits certain payments from tax‑exempt organizations to the spouses or dependents of those officers to be treated as related to the organization’s exempt purpose (and not private inurement) if made in good faith using a consistent, objective formula. The special tax rules apply to contributions made on or after February 22, 2025, and limit the nonprofit payment rule to payments made between February 22, 2025 and February 23, 2028.
The bill helps charities quickly provide deductible, tax-safe payments to the slain officers' families—encouraging donations and timely aid—at the cost of modest federal revenue loss and a time-limited benefit that treats similar future or past victims differently.
Spouses and dependents of the slain officers (and the nonprofits that serve them) can receive timely payments from tax-exempt organizations without those charities risking their tax-exempt status, enabling faster charitable relief.
Taxpayers who donate to help the slain officers' families can deduct cash gifts even if the funds benefit only those families, increasing the incentive to give.
All taxpayers bear a small cost because deductible donations and the charitable treatment of payments will reduce federal tax revenue, potentially increasing the deficit or crowding out other spending.
Families of other victims and nonprofits face unequal treatment because the provision is time-limited (through Feb 23, 2028), creating a cutoff that benefits only incidents within that window.
Introduced March 25, 2025 by Jennifer Kiggans · Last progress March 25, 2025