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United States · Bill · S

S. 2577 (107th)

Holocaust Restitution Tax Fairness Act of 2002

openUnited States· United States Congress· EN

Introduced

4 June 2002

Last action

Status

Held at the desk.

Sponsors

Subjects

Discovery layer

Source updated

10 February 2026

Summary

Holocaust Restitution Tax Fairness Act of 2002 - Amends the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to make the sunset provisions inapplicable to section 803, which excluded from income, under the Internal Revenue Code, specified restitution payments received by persons (or heirs) persecuted by Nazi Germany, its allied or controlled countries, or any other Axis regime because of race, religion, physical or mental disability, or sexual orientation.

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Documents

6 official files

Engrossed in Senate (text)

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