I
107TH CONGRESS
2D SESSION
H. R. 3978
To provide compensation and income tax relief for the individuals who were
victims of the terrorist-related bombing of the World Trade Center in
1993 on the same basis as compensation and income tax relief is provided
to victims of the terrorist-related aircraft crashes on September 11,
2001.
IN THE HOUSE OF REPRESENTATIVES
MARCH 14, 2002
Mr. MENENDEZ introduced the following bill; which was referred to the Com-
mittee on the Judiciary, and in addition to the Committee on Ways and
Means, for a period to be subsequently determined by the Speaker, in
each case for consideration of such provisions as fall within the jurisdic-
tion of the committee concerned
A BILL
To provide compensation and income tax relief for the indi-
viduals who were victims of the terrorist-related bombing
of the World Trade Center in 1993 on the same basis
as compensation and income tax relief is provided to
victims of the terrorist-related aircraft crashes on Sep-
tember 11, 2001.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘1993 World Trade
Center Victims Compensation Act’’.
TITLE I—COMPENSATION
PROVISIONS
SEC. 101. DEFINITIONS.
In this title, the following definitions apply:
(1) CLAIMANT.—The term ‘‘claimant’’ means
an individual filing a claim for compensation under
section 104(a)(1).
(2) 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 bombing
of the World Trade Center in New York City on
February 26, 1993.
(3) 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.
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 bombing of the World
Trade Center in New York City on Feb-
ruary 26, 1993;
(ii) information from the claimant
concerning any possible economic and non-
economic losses that the claimant suffered
as a result of such bombing; and
(iii) information regarding collateral
sources of compensation the claimant has
received or is entitled to receive as a result
of such bombing.
(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 106.
(b) REVIEW AND DETERMINATION.—
(1) REVIEW.—The Special Master shall review
a claim submitted under subsection (a) and
determine—
(A) whether the claimant is an eligible in-
dividual under subsection (c);
(B) with respect to a claimant determined
to be an eligible individual—
(i) the extent of the harm to the
claimant, including any economic and non-
economic losses; and
(ii) the amount of compensation to
which the claimant is entitled based on the
harm to the claimant, the facts of the
claim, and the individual circumstances of
the claimant.
(2) NEGLIGENCE.—With respect to a claimant,
the Special Master shall not consider negligence or
any other theory of liability.
(3) DETERMINATION.—Not later than 120 days
after that date on which a claim is filed under sub-
section (a), the Special Master shall complete a re-
view, make a determination, and provide written no-
tice to the claimant, with respect to the matters that
were the subject of the claim under review. Such a
determination shall be final and not subject to judi-
cial review.
(4) RIGHTS OF CLAIMANT.—A claimant in a re-
view under paragraph (1) shall have—
(A) the right to be represented by an at-
torney;
(B) the right to present evidence, including
the presentation of witnesses and documents;
and
(C) any other due process rights deter-
mined appropriate by the Special Master.
(5) NO PUNITIVE DAMAGES.—The Special Mas-
ter may not include amounts for punitive damages
in any compensation paid under a claim under this
title.
(6) COLLATERAL COMPENSATION.—The Special
Master shall reduce the amount of compensation de-
termined under paragraph (1)(B)(ii) by the amount
of the collateral source compensation the claimant
has received or is entitled to receive as a result of
the terrorist-related bombing of the World Trade
Center in New York City on February 26, 1993.
(c) ELIGIBILITY.—
(1) IN GENERAL.—A claimant shall be deter-
mined to be an eligible individual for purposes of
this subsection if the Special Master determines that
such claimant—
(A) is an individual described in paragraph
(2); and
(B) meets the requirements of paragraph
(3).
(2) INDIVIDUALS.—A claimant is an individual
described in this paragraph if the claimant is—
(A) an individual who—
(i) was present at the World Trade
Center in New York City at the time, or
in the immediate aftermath, of the ter-
rorist-related bombing of the World Trade
Center in New York City on February 26,
1993;
(ii) suffered physical harm or death as
a result of such bombing; and
(iii) is not identified by the Attorney
General to have been a participant or con-
spirator in such bombing; or
(B) in the case of a decedent who is an in-
dividual described in subparagraph (A), the per-
sonal representative of the decedent who files a
claim on behalf of the decedent.
(3) REQUIREMENTS.—
(A) SINGLE CLAIM.—Not more than one
claim may be submitted under this title by an
individual or on behalf of a deceased individual.
(B) LIMITATION ON CIVIL ACTION.—
(i) IN GENERAL.—Upon the submis-
sion of a claim under this title, the claim-
ant waives the right to file a civil action
(or to be a party to an action) in any Fed-
eral or State court for damages sustained
as a result of the terrorist-related bombing
of the World Trade Center in New York
City on February 26, 1993. The preceding
sentence does not apply to a civil action to
recover collateral source obligations.
(ii) PENDING ACTIONS.—In the case
of an individual who is a party to a civil
action described in clause (i), such indi-
vidual may not submit a claim under this
title unless such individual withdraws from
such action by the date that is 90 days
after the date on which regulations are
promulgated under section 106.
SEC. 105. PAYMENTS TO ELIGIBLE INDIVIDUALS.
(a) IN GENERAL.—Not later than 20 days after the
date on which a determination is made by the Special Mas-
ter regarding the amount of compensation due a claimant
under this title, the Special Master shall authorize pay-
ment to such claimant of the amount determined with re-
spect to the claimant.
(b) PAYMENT AUTHORITY.—This title constitutes
budget authority in advance of appropriations Acts and
represents the obligation of the Federal Government to
provide for the payment of amounts for compensation
under this title.
(c) ADDITIONAL FUNDING.—
(1) IN GENERAL.—The Attorney General is au-
thorized to accept such amounts as may be contrib-
uted by individuals, business concerns, or other enti-
ties to carry out this title, under such terms and
conditions as the Attorney General may impose.
(2) USE OF SEPARATE ACCOUNT.—In making
payments under this section, amounts contained in
any account containing funds provided under para-
graph (1) shall be used prior to using appropriated
amounts.
SEC. 106. REGULATIONS.
Not later than 90 days after the date of enactment
of this Act, the Attorney General, in consultation with the
Special Master, shall promulgate regulations to carry out
this title, including regulations with respect to—
(1) forms to be used in submitting claims under
this title;
(2) the information to be included in such
forms;
(3) procedures for hearing and the presentation
of evidence;
(4) procedures to assist an individual in filing
and pursuing claims under this title; and
(5) other matters determined appropriate by
the Attorney General.
SEC. 107. RIGHT OF SUBROGATION.
The United States shall have the right of subrogation
with respect to any claim paid by the United States under
this title.
TITLE II—INCOME TAX
PROVISIONS
SEC. 201. INCOME TAX RELIEF.
(a) IN GENERAL.—Section 692(d)(4) of the Internal
Revenue Code of 1986 (relating to definition of specified
terrorist victim) is amended by inserting ‘‘February 26,
1993,’’ before ‘‘April 19, 1995’’.
(b) EFFECTIVE DATE; WAIVER OF LIMITATIONS.—
(1) EFFECTIVE DATE.—The amendment made
by this section shall apply to taxable years ending
before, on, or after the date of the enactment of this
Act.
(2) WAIVER
OF
LIMITATIONS.—If refund or
credit of any overpayment of tax resulting from the
amendment made by this section is prevented at any
time before the close of the 1-year period beginning
on the date of the enactment of this Act by the oper-
ation of any law or rule of law (including res judi-
cata), such refund or credit may nevertheless be
made or allowed if claim therefor is filed before the
close of such period.
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