PUBLIC LAW 107-134-^AN. 23, 2002 115 STAT. 2427 Public Law 107-134 107th Congress An Act To amend the Internal Revenue Code of 1986 to provide tax relief for victims Jan. 23, 2002 of the terrorist attacks against the United States, and for other purposes. [H.R. 2884] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, Victims of Terrorism Tax SECTION 1. SHORT TITLE; ETC. Relief Act of 2001. (a) SHORT TITLE. —This Act may be cited as the "Victims of 26 USC i note. Terrorism Tax Rehef Act of 2001". (b) AMENDMENT OF 1986 CODE.— Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) TABLE OF CONTENTS. —The table of contents for this Act is as follows: Sec. 1. Short title; etc. TITLE I—VICTIMS OF TERRORISM TAX RELIEF Subtitle A—Relief Provisions for Victims of Terrorist Attacks Sec. 101. Income taxes of victims of terrorist attacks. Sec. 102. Exclusion of certain death benefits. Sec. 103. Estate tax reduction. Sec. 104. Payments by charitable organizations treated as exempt payments. Sec. 105. Exclusion of certain cancellations of indebtedness. Subtitle B—Other Relief Provisions Sec. 111. Exclusion for disaster relief payments. Sec. 112. Authority to postpone certain deadlines and required actions. Sec. 113. Application of certain provisions to terroristic or military actions. Sec. 114. Clarification of due date for airline excise tax deposits. Sec. 115. Treatment of certain structured settlement payments. Sec. 116. Personal exemption deduction for certain disability trusts. TITLE II—DISCLOSURE OF TAX INFORMATION IN TERRORISM AND NATIONAL SECURITY INVESTIGATIONS Sec. 201. Disclosure of tax information in terrorism and national security investigations. TITLE III—NO IMPACT ON SOCLy. SECURITY TRUST FUNDS Sec. 301. No impact on social security trust funds.
�
