TITLE III—TAX PROVISIONS
SEC. 301. EXTENSION OF DUE DATE FOR EXCISE TAX DE-
POSITS; TREATMENT OF LOSS COMPENSA-
TION.
(a) EXTENSION OF DUE DATE FOR EXCISE TAX DE-
POSITS.—
(1) IN GENERAL.—In the case of an eligible air
carrier, any airline-related deposit required under
section 6302 of the Internal Revenue Code of 1986
to be made after September 10, 2001, and before
November 15, 2001, shall be treated for purposes of
such Code as timely made if such deposit is made
on or before November 15, 2001. If the Secretary of
the Treasury so prescribes, the preceding sentence
shall be applied by substituting for ‘‘November 15,
2001’’ each place it appears—
(A) ‘‘January 15, 2002’’, or
(B) such earlier date after November 15,
2001, as such Secretary may prescribe.
(2) ELIGIBLE AIR CARRIER.—For purposes of
this subsection, the term ‘‘eligible air carrier’’ means
any domestic corporation engaged in the trade or
business of transporting (for hire) persons by air if
such transportation is available to the general pub-
lic.
(3) AIRLINE-RELATED DEPOSIT.—For purposes
of this subsection, the term ‘‘airline-related deposit’’
means any deposit of—
(A) taxes imposed by subchapter C of
chapter 33 of such Code (relating to transpor-
tation by air), and
(B) taxes imposed by chapters 21, 22, and
24 with respect to employees engaged in a trade
or business referred to in paragraph (2).
(b) TREATMENT OF LOSS COMPENSATION.—Nothing
in any provision of law shall be construed to exclude from
gross income under the Internal Revenue Code of 1986
any compensation received under section 101(a)(2) of this
Act.
TITLE IV—VICTIM
COMPENSATION
SEC. 401. SHORT TITLE.
This title may be cited as the ‘‘September 11th Vic-
tim Compensation Fund of 2001’’.
SEC. 402. DEFINITIONS.
In this title, the following definitions apply:
(1) AIR
CARRIER.—The term ‘‘air carrier’’
means a citizen of the United States undertaking by
any means, directly or indirectly, to provide air
transportation and includes employees and agents of
such citizen.
(2) AIR
TRANSPORTATION.—The term ‘‘air
transportation’’ means foreign air transportation,
interstate air transportation, or the transportation
of mail by aircraft.
(3) CLAIMANT.—The term ‘‘claimant’’ means
an individual filing a claim for compensation under
section 405(a)(1).
(4) COLLATERAL SOURCE.—The term ‘‘collat-
eral source’’ means all collateral sources, including
life insurance, pension funds, death benefit pro-
grams, and payments by Federal, State, or local
governments related to the terrorist-related aircraft
crashes of September 11, 2001.
(5) ECONOMIC
LOSS.—The term ‘‘economic
loss’’ means any pecuniary loss resulting from harm
(including the loss of earnings or other benefits re-
lated to employment, medical expense loss, replace-
ment services loss, loss due to death, burial costs,
and loss of business or employment opportunities) to
the extent recovery for such loss is allowed under ap-
plicable State law.
(6) ELIGIBLE INDIVIDUAL.—The term ‘‘eligible
individual’’ means an individual determined to be eli-
gible for compensation under section 405(c).
(7) NONECONOMIC LOSSES.—The term ‘‘non-
economic losses’’ means losses for physical and emo-
tional pain, suffering, inconvenience, physical im-
pairment, mental anguish, disfigurement, loss of en-
joyment of life, loss of society and companionship,
loss of consortium (other than loss of domestic serv-
ice), hedonic damages, injury to reputation, and all
other nonpecuniary losses of any kind or nature.
(8) SPECIAL MASTER.—The term ‘‘Special Mas-
ter’’ means the Special Master appointed under sec-
tion 404(a).
SEC. 403. PURPOSE.
It is the purpose of this title to provide compensation
to any individual (or relatives of a deceased individual)
who was physically injured or killed as a result of the ter-
rorist-related aircraft crashes of September 11, 2001.
SEC. 404. ADMINISTRATION.
(a) IN GENERAL.—The Attorney General, acting
through a Special Master appointed by the Attorney Gen-
eral, shall—
(1) administer the compensation program es-
tablished under this title;
(2) promulgate all procedural and substantive
rules for the administration of this title; and
(3) employ and supervise hearing officers and
other administrative personnel to perform the duties
of the Special Master under this title.
(b) AUTHORIZATION
OF APPROPRIATIONS.—There
are authorized to be appropriated such sums as may be
necessary to pay the administrative and support costs for
the Special Master in carrying out this title.
SEC. 405. DETERMINATION OF ELIGIBILITY FOR COM-
PENSATION.
(a) FILING OF CLAIM.—
(1) IN GENERAL.—A claimant may file a claim
for compensation under this title with the Special
Master. The claim shall be on the form developed
under paragraph (2) and shall state the factual basis
for eligibility for compensation and the amount of
compensation sought.
(2) CLAIM FORM.—
(A) IN
GENERAL.—The Special Master
shall develop a claim form that claimants shall
use when submitting claims under paragraph
(1). The Special Master shall ensure that such
form can be filed electronically, if determined to
be practicable.
(B) 
CONTENTS.—The 
form 
developed
under subparagraph (A) shall request—
(i) information from the claimant con-
cerning the physical harm that the claim-
ant suffered, or in the case of a claim filed
on behalf of a decedent information con-
firming the decedent’s death, as a result of
the terrorist-related aircraft crashes of
September 11, 2001;
(ii) information from the claimant
concerning any possible economic and non-
economic losses that the claimant suffered
as a result of such crashes; and
(iii) information regarding collateral
sources of compensation the claimant has
received or is entitled to receive as a result
of such crashes.
(3) LIMITATION.—No claim may be filed under
paragraph (1) after the date that is 2 years after
the date on which regulations are promulgated
under section 407.
(b) REVIEW AND DETERMINATION.—
(1) REVIEW.—The Special Master shall review
a claim submitted under subsection (a) and
determine—