§ 5510. — United States Government compensation for victims of terrorism.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 22USC5510]
TITLE 22--FOREIGN RELATIONS AND INTERCOURSE
CHAPTER 64--UNITED STATES RESPONSE TO TERRORISM AFFECTING AMERICANS
ABROAD
Sec. 5510. United States Government compensation for victims of
terrorism
(a) Compensation
The President shall submit to the Congress, not later than one year
after November 16, 1990, 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
Subject 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 December 21, 1988,
any tax imposed by subtitle A of title 26 shall not apply--
(A) with respect to the taxable year which includes December
21, 1988, and
(B) with respect to the prior taxable year.
(2) Limitation
In 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 December 21, 1988.
(Pub. L. 101-604, title II, Sec. 211, Nov. 16, 1990, 104 Stat. 3085.)
References in Text
Level V of the Executive Schedule, referred to in subsec. (c)(2), is
set out in section 5316 of Title 5, Government Organization and
Employees.
