Page:United States Statutes at Large Volume 124.djvu/3691

124 STAT. 3665 PUBLIC LAW 111–347—JAN. 2, 2011 (1), but in no event later than 1 year after such 5-year period, the Special Master shall pay to the claimant the amount that is equal to the difference between— ‘‘(i) the amount that the claimant would have been paid under this title during such period without regard to the limitation under the second sentence of para- graph (1) applicable to such period; and ‘‘(ii) the amount the claimant was paid under this title during such period. ‘‘(C) TERMINATION.—Upon completion of all payments pursuant to this subsection, the Victim’s Compensation Fund shall be permanently closed. ‘‘(e) ATTORNEY FEES.— ‘‘(1) IN GENERAL.—Notwithstanding any contract, the rep- resentative of an individual may not charge, for services ren- dered in connection with the claim of an individual under this title, more than 10 percent of an award made under this title on such claim. ‘‘(2) LIMITATION.— ‘‘(A) IN GENERAL.—Except as provided in subparagraph (B), in the case of an individual who was charged a legal fee in connection with the settlement of a civil action described in section 405(c)(3)(C)(iii), the representative of the individual may not charge any amount for compensa- tion for services rendered in connection with a claim filed under this title. ‘‘(B) EXCEPTION.—If the legal fee charged in connection with the settlement of a civil action described in section 405(c)(3)(C)(iii) of an individual is less than 10 percent of the aggregate amount of compensation awarded to such individual through such settlement, the representative of such individual may charge an amount for compensation for services rendered to the extent that such amount charged is not more than— ‘‘(i) 10 percent of such aggregate amount through the settlement, minus ‘‘(ii) the total amount of all legal fees charged for services rendered in connection with such settle- ment. ‘‘(3) DISCRETION TO LOWER FEE.—In the event that the special master finds that the fee limit set by paragraph (1) or (2) provides excessive compensation for services rendered in connection with such claim, the Special Master may, in the discretion of the Special Master, award as reasonable com- pensation for services rendered an amount lesser than that permitted for in paragraph (1).’’. TITLE III—REVENUE RELATED PROVISIONS SEC. 301. EXCISE TAX ON CERTAIN FOREIGN PROCUREMENT. (a) IMPOSITION OF TAX.— (1) IN GENERAL.—Subtitle D of the Internal Revenue Code of 1986 is amended by adding at the end the following new chapter: