Taxes on income, wills, and administrations; exemption for victims of the Virginia Beach shooting.

Taxes on income, wills, and administrations;exemption for victims of the Virginia Beach mass shooting and forpayments to such victims. Establishes an income tax exemptionfor relief payments paid to a victim of the Virginia Beach mass shootingor a parent, guardian, child, or spouse of a victim. The bill alsoestablishes an exemption from probate tax for a person killed orinjured in the shooting. The bill provides that if, prior to itsenactment, a person eligible for a tax exemption pursuant to thebill paid tax to the Commonwealth or a locality for a will or grantof administration of a victim's estate, either the Commonwealth orthe locality shall refund the tax. Thebill establishes a deduction for a taxpayer's relief payment, whetherdirectly or indirectly, to a victim of the Virginia Beach mass shooting,provided the taxpayer coordinates with the City of Virginia Beachto identify victims and distribute payments.