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S 2577 107th Congress Senate

Holocaust Restitution Tax Fairness Act of 2002

Official title: A bill to repeal the sunset of the Economic Growth and Tax Relief Reconciliation Act of 2001 with respect to the exclusion from Federal income tax for restitut… Show full official titleShow less

Official title: A bill to repeal the sunset of the Economic Growth and Tax Relief Reconciliation Act of 2001 with respect to the exclusion from Federal income tax for restitution received by victims of the Nazi Regime.

Introduced: June 4, 2002 See on congress.gov
Taxation Compensation for victims of crimeCongressCrime and Law EnforcementEstates (Law)
More subjectsShow fewer subjects
EuropeGermanyGovernment Operations and PoliticsHistoryIncome taxJewish holocaust (1939-1945)LawNazismPersonal income taxPolitical persecutionSunset legislationTax exclusion
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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 9 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 22, 2002
Held at the desk.
Nov 22, 2002
Received in the House.
Nov 22, 2002
Message on Senate action sent to the House.
Nov 20, 2002
Passed Senate without amendment by Unanimous Consent. (text: CR S11797)
Nov 20, 2002
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(text: CR S11797)
Nov 20, 2002
Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S11797)
Nov 20, 2002
Senate Committee on Finance discharged by Unanimous Consent.(consideration: CR S11797)
Jun 4, 2002
Introduced in Senate
Jun 4, 2002
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4972)
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 Latest action November 22, 2002

Held at the desk.

 Plain-English summary Congressional Research Service
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.
 Related & companion bills 1
  • HR 4823 Identical bill Holocaust Restitution Tax Fairness Act of 2002
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 2 Republican 2
R
Grassley, Chuck
Iowa · Nov 20, 2002
 D
Durbin, Richard J.
Illinois · Oct 15, 2002
 R
Collins, Susan M.
Maine · Jun 4, 2002
 D
Schumer, Charles E.
New York · Jun 4, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2577: Holocaust Restitution Tax Fairness Act of 2002. 107th Congress. Open America. https://openamerica.io/bill/107-S-2577/
MLA
"S. 2577: Holocaust Restitution Tax Fairness Act of 2002." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-2577/.
Bluebook (legal)
S. 2577, 107th Cong. (2026), https://openamerica.io/bill/107-S-2577/.
Markdown link
[S. 2577: Holocaust Restitution Tax Fairness Act of 2002](https://openamerica.io/bill/107-S-2577/)
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