Skip to main content
S 749 107th Congress Senate

Holocaust Victims Tax Fairness Act of 2001

Official title: A bill 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: April 6, 2001 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 tax
Sign in to write a letter Sign in to watch
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
Apr 6, 2001
Sponsor introductory remarks on measure. (CR S3759)
Apr 6, 2001
Introduced in Senate
Apr 6, 2001
Read twice and referred to the Committee on Finance.
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action April 6, 2001

Read twice and referred to the Committee on Finance.

 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
  • HR 1940 Identical bill Holocaust Victims Tax Fairness Act of 2001
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 3 Republican 1
D
Durbin, Richard J.
Illinois · May 7, 2001
 D
Reed, Jack
Rhode Island · May 7, 2001
 R
Collins, Susan M.
Maine · Apr 6, 2001
 D
Schumer, Charles E.
New York · Apr 6, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). S. 749: Holocaust Victims Tax Fairness Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-S-749/
MLA
"S. 749: Holocaust Victims Tax Fairness Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-749/.
Bluebook (legal)
S. 749, 107th Cong. (2026), https://openamerica.io/bill/107-S-749/.
Markdown link
[S. 749: Holocaust Victims Tax Fairness Act of 2001](https://openamerica.io/bill/107-S-749/)
Report a problem