PUBLIC LAW 107-358—DEC. 17, 2002 116 STAT. 3015 Public Law 107-358 107th Congress An Act To repeal the sunset of the Economic Growth and Tax Rehef ReconciHation Act ^ „ „-._ of 2001 with respect to the exclusion from Federal income tax for restitution
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received by victims of the Nazi Regime. [H.R. 4823] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, Holocaust Restitution Tax SECTION 1. SHORT TITLE. Fairness Act of This Act may be cited as the "Holocaust Restitution Tax Fair- 26^USC l note ness 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 26 USC i note, 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): CONGRESSIONAL RECORD, Vol. 148 (2002): June 4, considered and passed House. Nov. 20, considered and passed Senate.
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