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S 779 106th Congress Senate

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

Introduced: April 20, 1999 See on congress.gov
Taxation Compensation for victims of crimeCrime and Law EnforcementEconomics and Public FinanceEurope
More subjectsShow fewer subjects
Government Operations and PoliticsGovernment liability (International law)Government trust fundsHistoryIncome taxInternational AffairsInternational claimsJewish holocaust (1939-1945)NazismPersonal income taxSwitzerlandTax exclusion
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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 5, 1999
Star Print ordered on the bill.
Apr 13, 1999
Read twice and referred to the Committee on Finance.
Apr 13, 1999
Sponsor introductory remarks on measure. (CR S3641-3642)
Apr 13, 1999
Introduced in Senate
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 Latest action May 5, 1999

Star Print ordered on the bill.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exempt from Federal income tax any amounts received by Holocaust victims or their heirs: (1) from the Swiss Humanitarian Fund established by the Government of Switzerland or from any similar fund established by any foreign country; or (2) as a result of the settlement of the action entitled "In re Holocaust Victims' Asset Litigation", (E.D. NY), C.A. No. 96-4849, or as a result of any similar action.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 779: A bill 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-S-779/
MLA
"S. 779: A bill 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-S-779/.
Bluebook (legal)
S. 779, 106th Cong. (2026), https://openamerica.io/bill/106-S-779/.
Markdown link
[S. 779: A bill to provide that no Federal income tax shall be imposed on amounts received by Holocaust victims or their heirs.](https://openamerica.io/bill/106-S-779/)
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