Us Code § 5510 - United States Government compensation for victims of terrorism
Full text of Us Code United States Code § 5510 — United States Government compensation for victims of terrorism, with citation guidance and answers to common questions.
§ 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, §211, Nov. 16, 1990, 104 Stat. 3085.)
Editorial Notes
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.
About This Section
22 U.S.C. § 5510 is part of Title 22 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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