# Virginia Beach Heroes Act Plain Language Summary

This bill creates special tax benefits for people who donate money to help the families of two law enforcement officers who were killed in Virginia Beach on February 22, 2025. Normally, when you donate to charity, you can deduct that donation from your taxes—but only if the charity meets certain legal requirements. This bill makes sure that donations specifically meant to help these officers' families will definitely qualify for that tax deduction, even though the money is going directly to help specific families rather than a broader charitable cause.

The bill also protects charitable organizations that receive donations and pass the money along to the officers' families. Typically, tax-exempt organizations (like nonprofits) can't give money directly to individuals without risking their tax-exempt status. This bill says that's okay in this case—organizations can distribute funds to the spouses and dependents of these two officers through March 2028 without losing their tax benefits, as long as they use a fair and consistent method for deciding how much each family receives.

In practical terms, this means donors who give money to help these families can claim those donations on their taxes, and charitable organizations can safely collect and distribute those funds without worrying about tax complications. It's a temporary measure designed to make it easier for people to support the families during this difficult time, with the special rules expiring in early 2028.