
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 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.
