§5510 — Title 22 Foreign Relations and Intercourse | U.S. Code

Summary

The President must tell Congress, within one year after November 16, 1990, whether Congress should pass a law to let the United States give money or tax relief to U.S. citizens who are victims of terrorism. The President may set up a board to make rules for who gets paid and to suggest changes so there is one clear program for victim compensation. For people whose death was directly caused by Pan American Airways Flight 103 over Lockerbie, Scotland, on December 21, 1988, taxes under subtitle A of title 26 do not apply for the tax year that includes December 21, 1988 and the prior tax year. The tax break for any year and any person cannot be more than 28 percent of the annual basic pay at Level V of the Executive Schedule as of December 21, 1988.

Title 22, §5510

Foreign Relations and Intercourse — Source: USLM XML via OLRC

(a)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)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)(1)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)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.

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.

§5510 United States Government Compensation for Victims of Terrorism

Summary

Title 22, §5510

Notes & Related Subsidiaries

Editorial Notes

References in Text

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