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HR 1940 107th Congress House

Holocaust Victims Tax Fairness Act of 2001

Official title: To provide that no Federal income tax shall be imposed on amounts received by victims of the Nazi regime or their heirs or estates, and for other purposes.

Introduced: May 22, 2001 Introduced by: Nadler, Jerrold Democratic · New York See on congress.gov
Taxation Compensation for victims of crimeCrime and Law EnforcementEconomics and Public FinanceEurope
More subjectsShow fewer subjects
Finance and Financial SectorGermanyGovernment Operations and PoliticsGovernment liability (International law)Government trust fundsHistoryIncome taxInsuranceInterestInternational AffairsInternational claimsJewish holocaust (1939-1945)NazismOld age, survivors and disability insurancePersonal income taxSocial WelfareSocial security beneficiariesSwitzerlandTax exclusionValuationWelfare eligibilityWorld War II
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
May 30, 2001
Referred to the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations.
May 22, 2001
Referred to the Committee on Ways and Means, and in addition to the Committee on Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
May 22, 2001
Introduced in House
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 Latest action May 30, 2001

Referred to the Subcommittee on Government Efficiency, Financial Management and Intergovernmental Relations.

 Plain-English summary Congressional Research Service
Holocaust Victims Tax Fairness Act of 2001 - Excludes from gross income and from adjusted gross income computations which consider excluded income (including Social Security benefits) specified restitution payments received by persons (or heirs) persecuted for racial or religious reasons by Nazi Germany, its allied or controlled countries, or any other Axis regime.

Excludes such payments from eligibility and benefits determinations for purposes of Federal or federally assisted means-tested programs.

 Related & companion bills 1
  • S 749 Identical bill Holocaust Victims Tax Fairness Act of 2001
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
 Cosponsors 1
All 1 Democratic 1
D
Schakowsky, Janice D.
Illinois · May 22, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1940: Holocaust Victims Tax Fairness Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-HR-1940/
MLA
"H.R. 1940: Holocaust Victims Tax Fairness Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-1940/.
Bluebook (legal)
H.R. 1940, 107th Cong. (2026), https://openamerica.io/bill/107-HR-1940/.
Markdown link
[H.R. 1940: Holocaust Victims Tax Fairness Act of 2001](https://openamerica.io/bill/107-HR-1940/)
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