[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[S. 2520 Introduced in Senate (IS)]







105th CONGRESS
  2d Session
                                S. 2520

  To exclude from Federal taxation any portion of any reward paid to 
David R. Kaczynski and Linda E. Patrik which is donated to the victims 
  in the Unabomber case or their families or which is used to pay Mr. 
             Kaczynski's and Ms. Patrik's attorneys' fees.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 25, 1998

  Mr. Moynihan (for himself, Mr. Burns, Mr. Baucus, and Mr. D'Amato) 
introduced the following bill; which was read twice and referred to the 
                          Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To exclude from Federal taxation any portion of any reward paid to 
David R. Kaczynski and Linda E. Patrik which is donated to the victims 
  in the Unabomber case or their families or which is used to pay Mr. 
             Kaczynski's and Ms. Patrik's attorneys' fees.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXEMPTION FROM FEDERAL TAXATION OF REWARD PAID IN UNABOMBER 
              CASE AND 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--
            (1) gross income shall not include (and no deduction shall 
        be allowed with respect to) the exempt portion of any amount 
        paid by the United States to David R. Kaczynski of Schenectady, 
        New York, and his wife, Linda E. Patrik, for information 
        leading to the arrest of Theodore J. Kaczynski in the 
        ``Unabomber'' case; and
            (2) any payment by them of such portion 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) Exempt Portion.--For purposes of this section, the term 
``exempt portion'' means the portion of the payment described in 
subsection (a)(1)--
            (1) which is paid 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; 
        or
            (2) which is paid 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 such case.
    (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.
                                 <all>