[Congressional Record Volume 148, Number 71 (Tuesday, June 4, 2002)]
[Senate]
[Page S4972]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. FITZGERALD (for himself, Mr. Schumer, Mr. DeWine, Mr. 
        Bingaman, Ms. Collins, Mr. Nelson of Florida, Mr. McCain, Mr. 
        Jeffords, Mr. Torricelli, and Mrs. Clinton):
  S. 2577. A bill to repeal the sunset of the Economic Growth and Tax 
Relief Reconciliation Act of 2001 with respect to the exclusion from 
Federal income tax for restitution received by victims of the Nazi 
Regime; to the Committee on Finance.
  Mr. FITZGERALD. Mr. President, I ask unanimous consent that the text 
of the bill be printed in the Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                S. 2577

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

     SECTION 1. SHORT TITLE.

       This Act may be cited as the ``Holocaust Restitution Tax 
     Fairness Act of 2002''.

     SEC. 2. REPEAL OF APPLICABILITY OF SUNSET OF THE ECONOMIC 
                   GROWTH AND TAX RELIEF RECONCILIATION ACT OF 
                   2001 WITH RESPECT TO EXCLUSION FROM FEDERAL 
                   INCOME TAX FOR RESTITUTION RECEIVED BY VICTIMS 
                   OF NAZI REGIME.

       Section 901 of the Economic Growth and Tax Relief 
     Reconciliation Act of 2001 is amended by adding at the end 
     the following new subsection:
       ``(c) Exception.--Subsection (a) shall not apply to section 
     803 (relating to no federal income tax on restitution 
     received by victims of the Nazi regime or their heirs or 
     estates).''.

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