[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2513 Engrossed Amendment Senate (EAS)]

  
  
  
  
  
  
  
  
  
  

                  In the Senate of the United States,

                         October 21 (legislative day, October 2), 1998.
      Resolved, That the bill from the House of Representatives (H.R. 
2513) entitled ``An Act to amend the Internal Revenue Code of 1986 to 
restore and modify the provision of the Taxpayer Relief Act of 1997 
relating to exempting active financing income from foreign personal 
holding company income and to provide for the nonrecognition of gain on 
the sale of stock in agricultural processors to certain farmers' 
cooperatives, and for other purposes.'', do pass with the following

                              AMENDMENTS:

            Strike out all after the enacting clause and insert:

SECTION 1. EXEMPTION FROM FEDERAL TAXATION OF REWARD PAID IN UNABOMBER 
              CASE IF USED TO COMPENSATE VICTIMS AND THEIR FAMILIES OR 
              TO PAY CERTAIN ATTORNEYS' FEES.

    (a) In General.--For purposes of the Internal Revenue Code of 1986, 
if the requirements of subsection (b) are met with respect to the 
amounts received by David R. Kaczynski of Schenectady, New York, and 
his wife, Linda E. Patrik, from the United States as a reward for 
information leading to the arrest of Theodore J. Kaczynski in the 
``Unabomber'' case, then--
            (1) their gross income shall not include (and no deduction 
        shall be allowed to them with respect to) such amounts; and
            (2) any payment by them to victims and their families in 
        such case shall not be treated as a gift for purposes of 
        subtitle B of such Code and shall not be included in gross 
        income of the recipients.
    (b) Requirements.--For purposes of subsection (a), the requirements 
of this subsection are met if all of the amounts described in 
subsection (a) are used only for the following purposes:
            (1) Payment by Mr. David R. Kaczynski and Ms. Linda E. 
        Patrik before September 15, 1998, to their attorneys for 
        attorneys' fees incurred by them in connection with the 
        ``Unabomber'' case.
            (2) Payment by Mr. David R. Kaczynski and Ms. Linda E. 
        Patrik of State and local taxes on such amounts.
            (3) Payment of all remaining amounts by Mr. David R. 
        Kaczynski and Ms. Linda E. Patrik no later than 1 year after 
        the date of the enactment of this Act to the victims and their 
        families in the ``Unabomber'' case or to an irrevocable trust 
        established exclusively for the benefit of such victims and 
        their families.
    (c) Victims and Their Families.--For purposes of this section, the 
Attorney General of the United States or her delegate shall identify 
the individuals who are to be treated as victims and their families in 
the ``Unabomber'' case.

            Amend the title so as to read: ``An Act to provide tax-free 
        treatment of reward monies donated to the victims of 
        ``Unabomber'' Theodore Kaczynski.''.

            Attest:

                                                             Secretary.
105th CONGRESS

  2d Session

                               H. R. 2513

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                               AMENDMENTS