[107th Congress Public Law 358]
[From the U.S. Government Printing Office]


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[DOCID: f:publ358.107]


[[Page 116 STAT. 3015]]

Public Law 107-358
107th Congress

                                 An Act


 
       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. <<NOTE: Dec. 17, 2002 -  [H.R. 4823]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress <<NOTE: Holocaust Restitution Tax 
Fairness Act of 2002. 26 USC 1 note.>> 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 <<NOTE: 26 USC 1 note.>> 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).''.

    Approved December 17, 2002.

LEGISLATIVE HISTORY--H.R. 4823 (S. 2577):
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CONGRESSIONAL RECORD, Vol. 148 (2002):
            June 4, considered and passed House.
            Nov. 20, considered and passed Senate.

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