Virginia Decodedhttps://vacode.org37104258.1-1718.01Exemption for victims of the Virginia Beach mass shooting2026TaxationTaxes Administered by the Department of TaxationMiscellaneous TaxesTax on Wills and Administrations

A. As used in this section, “Virginia Beach mass shooting” means the mass shooting that occurred on May 31, 2019, at the Virginia Beach Municipal Center in the City of Virginia Beach.

B. No tax shall be imposed under this article on the probate of a will or grant of administration of the estate of an individual who died as a result of the Virginia Beach mass shooting.

2020, cc. 249, 278.