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HR 1292 106th Congress House Taxation Compensation for victims of crime Crime and Law Enforcement Government Operations and Politics Government liability (International law) History Income tax International Affairs International claims Jewish holocaust (1939-1945) Nazism Personal income tax Tax exclusion

To provide that no Federal income tax shall be imposed on amounts received by Holocaust victims or their heirs.

Introduced: March 25, 1999 See on congress.gov
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 25, 1999
Referred to the House Committee on Ways and Means.
Mar 25, 1999
Sponsor introductory remarks on measure. (CR E596)
Mar 25, 1999
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from gross income any amount received by an individual (or any heir of the individual) from any person as a result of any moral or legal injustice experienced by such individual as a Holocaust victim persecuted for racial or religious reasons by Nazi Germany or any other Axis regime.

What's happening now March 25, 1999

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1292: To provide that no Federal income tax shall be imposed on amounts received by Holocaust victims or their heirs.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1292/
MLA
"H.R. 1292: To provide that no Federal income tax shall be imposed on amounts received by Holocaust victims or their heirs.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1292/.
Bluebook (legal)
H.R. 1292, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1292/.
Markdown link
[H.R. 1292: To provide that no Federal income tax shall be imposed on amounts received by Holocaust victims or their heirs.](https://openamerica.io/bill/106-HR-1292/)
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