You are on page 1of 1
ELAINE LURIA Su Camaros es tame HOUSE ARMED SEnVICES HOUSE coMMITTEE ON ieincteeterm Congress of the Gnites States spent ia ee House of Representatives: re ‘Washington, BE 20515-4602 ‘The Honorable Charles P. Rettig Commissioner, Internal Revenue Service 1111 Constitution Avenue, NW Washington, D.C. 20224 Dear Commissioner Rettig, The City of Virginia Beach, Virginia, suffered a devastating mass shooting on Friday, May 31, 2019 that resulted in the murder of 12 individuals. While the void left in our community from the loss of these dedicated and generous people can never be filled, the outpouring of support from residents of Virginia Beach and Americans around the country is a testimony to the strength of our collective bond. Within days of the shooting, the City of Virginia Beach partnered with the United Way of South Hampton Roads, a nonprofit organization, to create a fund for those affected by this event. The Virginia Beach Tragedy Fund has pledged to donate 100% of funds raised to vietims, survivors, and their families. [have the honor of representing Virginia Beach in the U.S. House of Representatives, and I have heard concems from a number of City officials and other constituents surrounding taxation of disbursements from the Virginia Beach Tragedy Fund, Specifically, they are unsure of whether s made by the United Way of South Hampton Roads to vietims, survivors, and their be considered taxable income. I write to ask you to confirm that such payments are excluded from income as gifts under section 102 of the Internal Revenue Code. Due to the time-sensitive nature of the needs of vietims, survivors, and their families, respectfully request a response by Friday, June 14, 2019. Sincerely, Blaine G. Luria Member of Congress