To amend the Internal Revenue Code of 1986 to provide estate tax relief for victims of the terrorist-caused airplane crash near Lockerbie, Scotland, in 1988.

referredUnited States· United States Congress· EN

Introduced

8 July 1992

Last action

—

Status

Referred to the House Committee on Ways and Means.

Summary

Prohibits the imposition of the estate tax on the transfer of the taxable estate of a citizen or resident of the United States who died as a direct result of the Pan American Airways Flight 103 terrorist disaster over Lockerbie, Scotland, on December 21, 1988.

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Documents

2 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN
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Introduced in House
summary · EN · 8 July 1992
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Sources

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Official source: https://www.congress.gov/bill/102nd-congress/house-bill/5568
Open data entity: https://api.congress.gov/v3/bill/102/hr/5568