,,ii  #aafth ,,congress  #ast ,session  
,h4 ,r4 #deff  ,,in ,,the ,,senate ,,of 
,,the ,,united ,,states  ,december #aj1 
#bjai,received  ,,an ,,act  ,to         
accelerate the income tax benefits for  
charitable cash contributions for the   
relief of the families of victims of the
 mass shooting in ,virginia ,beach1     
,virginia1 on ,may #ca1 #bjai4  #a4     
,short title ,this ,act may be cited as 
the ,virginia ,beach ,strong ,act4  #b4 
,special rules for contributions for    
relief of the families of the mass      
shooting in ,virginia ,beach  7a7       
,clarification that contribution will   
not fail ,to qualify as a charitable    
contribution ,a cash contribution made  
for the relief of the families of the   
dead or wounded victims of the mass     
shooting in ,virginia ,beach1 ,virginia1
 on ,may #ca1 #bjai1 shall not fail to  
be treated as a charitable contribution 
for purposes of section #agj of the     
,internal ,revenue ,code of #aihf merely
 because such contribution is for the   

exclusive benefit of such families4 ,the
 preceding sentence shall apply to      
contributions made on or after ,may #ca1
 #bjai4  7b7 ,clarification that        
payments by charitable organizations to 
families treated as exempt payments ,for
 purposes of the ,internal ,revenue     
,code of #aihf1 payments made on or     
after ,may #ca1 #bjai1 and on or before 
,june #a1 #bjba1 to the spouse or any   
dependent 7as defined in section #aeb of
 such ,code7 of the dead or wounded     
victims of the mass shooting in         
,virginia ,beach1 ,virginia1 on ,may    
#ca1 #bjai1 by an organization which    
7determined without regard to any such  
payments7 would be an organization      
exempt from tax under section #eja7;a7  
of such ,code shall--  7#a7 be treated  
as related to the purpose or function   
constituting the basis for such         
organization's exemption under such     
section2 and  7#b7 shall not be treated 
as inuring to the benefit of any private
 individual1  if such payments are made 

in good faith using a reasonable and    
objective formula which is consistently 
applied with respect to such victims4   
,passed the ,house of ,representatives  
,december #i1 #bjai4;,cheryl ,l4        
,johnson1,clerk