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HR 4355 97th Congress House

A bill to amend the Internal Revenue Code of 1954 to exclude from gross income interest on certain reparation payments received by individuals persecuted under the German National Socialist regime.

Introduced: September 10, 1981 See on congress.gov
Taxation Compensation (Law)Government liabilityGovernment liability (International law)Income tax
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InterestNational socialismReparationsTax exclusion
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This bill died when the 97th Congress ended
It never became law before the 97th Congress (1981–1982) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 31, 1981
Referred to House Committee on Ways and Means.
Jul 31, 1981
Introduced in House
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 Latest action July 31, 1981

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from the gross income of individual taxpayers interest on reparation payments made to such taxpayers for persecution under the German National Socialist regime.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Schumer, Charles E.
New York · Sep 10, 1981
 D
Wyden, Ron
Oregon · Sep 10, 1981
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4355: A bill to amend the Internal Revenue Code of 1954 to exclude from gross income interest on certain reparation payments received by individuals persecuted under the German National Socialist regime.. 97th Congress. Open America. https://openamerica.io/bill/97-HR-4355/
MLA
"H.R. 4355: A bill to amend the Internal Revenue Code of 1954 to exclude from gross income interest on certain reparation payments received by individuals persecuted under the German National Socialist regime.." 97th Congress, 2026, Open America, https://openamerica.io/bill/97-HR-4355/.
Bluebook (legal)
H.R. 4355, 97th Cong. (2026), https://openamerica.io/bill/97-HR-4355/.
Markdown link
[H.R. 4355: A bill to amend the Internal Revenue Code of 1954 to exclude from gross income interest on certain reparation payments received by individuals persecuted under the German National Socialist regime.](https://openamerica.io/bill/97-HR-4355/)
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