(14) The plaintiffs in the historic case against 
Saddam Hussein and Iraq who were United States 
prisoners of war have established a nonprofit Foun-
dation for the assistance of United States and Allied 
prisoners of war and those missing in action and 
their families, and have pledged to the court that a 
substantial amount of any noncompensatory dam-
ages realized from the case will be donated to the 
new Foundation. 
(15) The Republic of Iraq has great national 
wealth, with proven oil reserves of at least 
110,000,000,000 barrels, second only to Saudi Ara-
bia, and 3 times those of the United States, and 
when its reserves are fully developed they may even 
exceed those of Saudi Arabia. 
(16) Other nations have not absolved Iraq of its 
state obligations under the Third Geneva Convention 
arising from the First Gulf War and other sources, 
and the torture and inhuman treatment of United 
States prisoners of war during the First Gulf War 
are, in any event, a ‘‘non-absolvable liability’’ of the 
state of Iraq. 
(17) Iraq has not accounted for one of the 
United States prisoners of war held by Iraq during 
the First Gulf War.
(18) In the Second Gulf War, Iraq is in viola-
tion of the Third Geneva Convention by subjecting 
United States prisoners of war to coerced propa-
ganda videotapes, and there are disturbing reports 
of the willful killing and mistreatment of United 
States prisoners of war by Iraq, violations con-
demned in Senate Concurrent Resolution 31, which 
passed on April 9, 2003, by a vote of 99–0, and in 
House Concurrent Resolution 118, which passed on 
March 27, 2003, by a vote of 419–0. 
(19) The United States has a critical national 
interest in ensuring the protection of United States 
prisoners of war, enhancing compliance with the 
Third Geneva Convention, and in taking immediate 
decisive action that could contribute to the protec-
tion of United States prisoners of war. 
SEC. 3. POLICY REGARDING PERSONS. 
(a) POLICY.—It is the policy of the United States, 
in accordance with article 129 of the Third Geneva Con-
vention, to search out and try before its courts persons 
alleged to have committed, or to have ordered to be com-
mitted, grave breaches of the Third Geneva Convention 
against United States prisoners of war, including willful 
killing, torture, and inhumane treatment.
(b) IMPLEMENTATION.—The United States will vig-
orously implement the policy set forth in subsection (a) 
toward those persons who have mistreated United States 
prisoners of war during the First and Second Gulf Wars, 
including those in the Iraqi Government who have ordered 
or carried out any such mistreatment. 
SEC. 4. POLICIES REGARDING COUNTRIES. 
(a) POLICY.—It is the policy of the United States, 
in accordance with article 131 of the Third Geneva Con-
vention, to hold liable countries that commit grave 
breaches against United States prisoners of war, including 
willful killing, torture, and inhumane treatment. As a 
High Contracting Party to the Third Geneva Convention, 
the United States will not absolve such states of any such 
liability. 
(b) PAYMENT OF CLAIMS.—In carrying out the policy 
set forth in subsection (a), the Secretary of the Treasury, 
at the request of the plaintiffs, shall pay from the Treas-
ury, in full, but in an amount not exceeding the sum of 
those blocked funds of Iraq and its agencies, instrumental-
ities, and controlled entities that were vested by Executive 
Order 13290 of March 20, 2003, for the purpose of assist-
ing in the reconstruction of Iraq, any judgment in Civil 
Action No. 02–0632 in the United States District Court 
for the District of Columbia brought by United States
prisoners of war and their family members against the Re-
public of Iraq, the Iraqi Intelligence Service, and Saddam 
Hussein in his capacity as President of the Republic of 
Iraq, for the brutal torture of those United States pris-
oners of war during the First Gulf War. The United 
States shall be fully subrogated against the Republic of 
Iraq for payments made under this subsection. 
SEC. 5. POLICY WITH RESPECT TO PRISONERS OF WAR IN 
SECOND GULF WAR. 
If, following the Second Gulf War, it becomes evident 
that United States prisoners of war have been killed, tor-
tured, or mistreated during that war, or that the unac-
counted for United States prisoner of war from the First 
Gulf War was killed or tortured by Iraq, it shall be the 
policy of the United States to support the claims of those 
United States prisoners of war and their immediate family 
members against the Republic of Iraq, for resolution on 
the basis of the same policy as is set forth in section 4. 
SEC. 6. DEFINITION. 
In this Act, the term ‘‘Third Geneva Convention’’ 
means the Geneva Convention of 1949 relative to the 
Treatment of Prisoners of War.
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