Wnited States Senate WASHINGTON, DC 20610 June 13, 2019 ‘The Honorable Charles Rettig, Commissioner, Internal Revenue Service 1111 Constitution Avenue, NW Washington, D.C, 20224 Dear Commissioner Rettig: On Friday, May 31, 2019, a mass shooting that took twelve lives devastated the City of Virginia Beach, Eleven of the twelve victims were employees of the City of Virginia Beach with more than 150 years of combined service to the city and their community, and the remaining victim ‘was a contractor who had come to the Municipal Center for business. In this dark time, the community of Virginia Beach is coming together to support the victims of this tragedy, determined to show this senseless act will not define them. The City of Virginia Beach has partnered with a nonprofit organization, the United Way of South Hampton Roads to create the Virginia Beach Tragedy Fund, which has pledged to donate 100 percent of funds raised to vietims, survivors, and their families ‘The community and Americans across the country who have supported Virginia Beach are unsure of whether payments made by the Virginia Beach Tragedy Fund to victims, survivors, and their families will be considered taxable income — despite past Internal Revenue Service (IRS) guidance that has excluded such gifts from taxes in the past. Therefore, we request that the IRS confirm such payments are excluded from income as gifts under section 102 of the Internal Revenue Code. ‘We request a timely confirmation to give certainty to our community as it supports the victims, survivors, and their families following this tragedy. Please provide a response no later than June 19, 2019. We are honored to represent Virginia Beach in the U.S. Senate and appreciate your prompt attention to this matter. Sincerely, ete te United States Senator United States Senator