22 U.S.C. § 5510 | United States Government compensation for victims of terrorism

(a)

Compensation

November 16, 1990The President shall submit to the Congress, not later than one year after , recommendations on whether or not legislation should be enacted to authorize the United States to provide monetary and tax relief as compensation to United States citizens who are victims of terrorism.

(b)

Board

The President may establish a board to develop criteria for compensation and to recommend changes to existing laws to establish a single comprehensive approach to victim compensation for terrorist acts.

(c)

Income tax benefit for victims of Lockerbie terrorism

(1)

In general

December 21, 1988Subject to paragraph (2), in the case of any individual whose death was a direct result of the Pan American Airways Flight 103 terrorist disaster over Lockerbie, Scotland, on , any tax imposed by subtitle A of title 26 shall not apply—

(A)

December 21, 1988 with respect to the taxable year which includes , and

(B)

with respect to the prior taxable year.

(2)

Limitation

December 21, 1988In no case may the tax benefit pursuant to paragraph (1) for any taxable year, for any individual, exceed an amount equal to 28 percent of the annual rate of basic pay at Level V of the Executive Schedule of the United States as of .

Pub. L. 101–604, title II, § 211Nov. 16, 1990104 Stat. 3085 (, , .)

Editorial Notes

References in Text

section 5316 of Title 5Level V of the Executive Schedule, referred to in subsec. (c)(2), is set out in , Government Organization and Employees.