HR 2884 EAS
TITLE 
I—RELIEF 
PROVISIONS
FOR VICTIMS OF TERRORIST
ATTACKS
SEC. 101. INCOME AND EMPLOYMENT TAXES OF VICTIMS OF
TERRORIST ATTACKS.
(a) IN GENERAL.—Section 692 (relating to income
taxes of members of Armed Forces on death) is amended
by adding at the end the following new subsection:
‘‘(d) INDIVIDUALS DYING AS A RESULT OF CERTAIN
TERRORIST ATTACKS.—
‘‘(1) IN GENERAL.—In the case of any individual
who dies as a result of wounds or injury incurred as
a result of the terrorist attacks against the United
States on April 19, 1995, or September 11, 2001, or
who dies as a result of illness incurred as a result of
a terrorist attack involving anthrax occurring on or
after September 11, 2001, and before January 1,
2002, any tax imposed by this subtitle shall not
apply—
‘‘(A) with respect to the taxable year in
which falls the date of such individual’s death,
and
‘‘(B) with respect to any prior taxable year
in the period beginning with the last taxable
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HR 2884 EAS
year ending before the taxable year in which the
wounds, injury, or illness were incurred.
‘‘(2) EXCEPTIONS.—
‘‘(A) TAXATION
OF
CERTAIN
BENEFITS.—
Subject to such rules as the Secretary may pre-
scribe, paragraph (1) shall not apply to the
amount of any tax imposed by this subtitle
which would be computed by only taking into ac-
count the items of income, gain, or other
amounts attributable to—
‘‘(i) amounts payable in the taxable
year by reason of the death of an individual
described in paragraph (1) which would
have been payable in such taxable year if
the death had occurred by reason of an
event other than an event described in para-
graph (1), or
‘‘(ii) amounts payable in the taxable
year which would not have been payable in
such taxable year but for an action taken
after the date of the applicable terrorist at-
tack.
‘‘(B) NO
RELIEF
FOR
PERPETRATORS.—
Paragraph (1) shall not apply with respect to
any individual identified by the Attorney Gen-
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HR 2884 EAS
eral to have been a participant or conspirator in
any event described in paragraph (1), or a rep-
resentative of such individual.’’.
(b) REFUND OF OTHER TAXES PAID.—Section 692, as
amended by subsection (a), is amended by adding at the
end the following new subsection:
‘‘(e) REFUND
OF OTHER TAXES PAID.—In deter-
mining the amount of tax under this section to be credited
or refunded as an overpayment with respect to any indi-
vidual for any period, such amount shall be increased by
an amount equal to the amount of taxes imposed and col-
lected under chapter 21 and sections 3201(a), 3211(a)(1),
and 3221(a) with respect to such individual for such pe-
riod.’’.
(c) CONFORMING AMENDMENTS.—
(1) Section 5(b)(1) is amended by inserting ‘‘and
victims of certain terrorist attacks’’ before ‘‘on death’’.
(2) Section 6013(f)(2)(B) is amended by insert-
ing ‘‘and victims of certain terrorist attacks’’ before
‘‘on death’’.
(d) CLERICAL AMENDMENTS.—
(1) The heading of section 692 is amended to
read as follows:
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HR 2884 EAS
‘‘SEC. 692. INCOME AND EMPLOYMENT TAXES OF MEMBERS
OF ARMED FORCES AND VICTIMS OF CERTAIN
TERRORIST ATTACKS ON DEATH.’’.
(2) The item relating to section 692 in the table
of sections for part II of subchapter J of chapter 1 is
amended to read as follows:
‘‘Sec. 692. Income and employment taxes of members of Armed
Forces and victims of certain terrorist attacks on
death.’’.
(e) EFFECTIVE DATE; WAIVER OF LIMITATIONS.—
(1) EFFECTIVE DATE.—The amendments made
by this section shall apply to taxable years ending be-
fore, on, or after September 11, 2001.
(2) WAIVER OF LIMITATIONS.—If refund or cred-
it of any overpayment of tax resulting from the
amendments 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 operation
of any law or rule of law (including res judicata),
such refund or credit may nevertheless be made or al-
lowed if claim therefor is filed before the close of such
period.
SEC. 102. ESTATE TAX REDUCTION.
(a) IN GENERAL.—Section 2201 is amended to read
as follows:
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‘‘SEC. 2201. COMBAT ZONE-RELATED DEATHS OF MEMBERS
OF THE ARMED FORCES AND DEATHS OF VIC-
TIMS OF CERTAIN TERRORIST ATTACKS.
‘‘(a) IN GENERAL.—Unless the executor elects not to
have this section apply, in applying section 2001 to the es-
tate of a qualified decedent, the rate schedule set forth in
subsection (c) shall be deemed to be the rate schedule set
forth in section 2001(c).
‘‘(b) QUALIFIED DECEDENT.—For purposes of this sec-
tion, the term ‘qualified decedent’ means—
‘‘(1) any citizen or resident of the United States
dying while in active service of the Armed Forces of
the United States, if such decedent—
‘‘(A) was killed in action while serving in
a combat zone, as determined under section
112(c), or
‘‘(B) died as a result of wounds, disease, or
injury suffered while serving in a combat zone
(as determined under section 112(c)), and while
in the line of duty, by reason of a hazard to
which such decedent was subjected as an incident
of such service, or
‘‘(2) any individual who died as a result of
wounds or injury incurred as a result of the terrorist
attacks against the United States on April 19, 1995,
or September 11, 2001, or who died as a result of ill-
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HR 2884 EAS
ness incurred as a result of a terrorist attack involv-
ing anthrax occurring on or after September 11,
2001, and before January 1, 2002.
Paragraph (2) shall not apply with respect to any indi-
vidual identified by the Attorney General to have been a
participant or conspirator in any such terrorist attack, or
a representative of such individual.
‘‘(c) RATE SCHEDULE.—
‘‘If the amount with respect to
which the tentative tax to
be computed is:
The tentative tax is:
Not over $150,000 ............................
1 percent of the amount by which such
amount exceeds $100,000.
Over 
$150,000 
but 
not 
over
$200,000.
$500 plus 2 percent of the excess over
$150,000.
Over 
$200,000 
but 
not 
over
$300,000.
$1,500 plus 3 percent of the excess over
$200,000.
Over 
$300,000 
but 
not 
over
$500,000.
$4,500 plus 4 percent of the excess over
$300,000.
Over 
$500,000 
but 
not 
over
$700,000.
$12,500 plus 5 percent of the excess
over $500,000.
Over 
$700,000 
but 
not 
over
$900,000.
$22,500 plus 6 percent of the excess
over $700,000.
Over 
$900,000 
but 
not 
over
$1,100,000.
$34,500 plus 7 percent of the excess
over $900,000.
Over 
$1,100,000 
but 
not 
over
$1,600,000.
$48,500 plus 8 percent of the excess
over $1,100,000.
Over 
$1,600,000 
but 
not 
over
$2,100,000.
$88,500 plus 9 percent of the excess
over $1,600,000.
Over 
$2,100,000 
but 
not 
over
$2,600,000.
$133,500 plus 10 percent of the excess
over $2,100,000.
Over 
$2,600,000 
but 
not 
over
$3,100,000.
$183,500 plus 11 percent of the excess
over $2,600,000.
Over 
$3,100,000 
but 
not 
over
$3,600,000.
$238,500 plus 12 percent of the excess
over $3,100,000.
Over 
$3,600,000 
but 
not 
over
$4,100,000.
$298,500 plus 13 percent of the excess
over $3,600,000.
Over 
$4,100,000 
but 
not 
over
$5,100,000.
$363,500 plus 14 percent of the excess
over $4,100,000.
Over 
$5,100,000 
but 
not 
over
$6,100,000.
$503,500 plus 15 percent of the excess
over $5,100,000.
Over 
$6,100,000 
but 
not 
over
$7,100,000.
$653,500 plus 16 percent of the excess
over $6,100,000.
Over 
$7,100,000 
but 
not 
over
$8,100,000.
$813,500 plus 17 percent of the excess
over $7,100,000.
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‘‘If the amount with respect to
which the tentative tax to
be computed is:
The tentative tax is:
Over 
$8,100,000 
but 
not 
over
$9,100,000.
$983,500 plus 18 percent of the excess
over $8,100,000.
Over 
$9,100,000 
but 
not 
over
$10,100,000.
$1,163,500 plus 19 percent of the ex-
cess over $9,100,000.
Over $10,100,000 ..............................
$1,353,500 plus 20 percent of the ex-
cess over $10,100,000.
‘‘(d) DETERMINATION OF UNIFIED CREDIT.—In the
case of an estate to which this section applies, subsection
(a) shall not apply in determining the credit under section
2010.’’.
(b) CONFORMING AMENDMENTS.—
(1) Section 2011 is amended by striking sub-
section (d) and by redesignating subsections (e), (f),
and (g) as subsections (d), (e), and (f), respectively.
(2) Section 2053(d)(3)(B) is amended by strik-
ing 
‘‘section 
2011(e)’’ 
and 
inserting 
‘‘section
2011(d)’’.
(3) Paragraph (9) of section 532(c) of the Eco-
nomic Growth and Tax Relief Reconciliation Act of
2001 is repealed.
(c) CLERICAL AMENDMENT.—The item relating to sec-
tion 2201 in the table of sections for subchapter C of chapter
11 is amended to read as follows:
‘‘Sec. 2201. Combat zone-related deaths of members of the Armed
Forces and deaths of victims of certain terrorist at-
tacks.’’.
(d) EFFECTIVE DATE; WAIVER OF LIMITATIONS.—
(1) EFFECTIVE DATE.—The amendments made
by this section shall apply to estates of decedents—
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HR 2884 EAS
(A) dying on or after September 11, 2001,
and
(B) in the case of individuals dying as a re-
sult of the April 19, 1995, terrorist attack, dying
on or after April 19, 1995.
(2) WAIVER OF LIMITATIONS.—If refund or cred-
it of any overpayment of tax resulting from the
amendments 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 operation
of any law or rule of law (including res judicata),
such refund or credit may nevertheless be made or al-
lowed if claim therefor is filed before the close of such
period.
SEC. 103. PAYMENTS BY CHARITABLE ORGANIZATIONS
TREATED AS EXEMPT PAYMENTS.
(a) IN GENERAL.—For purposes of the Internal Rev-
enue Code of 1986—
(1) payments made by an organization described
in section 501(c)(3) of such Code by reason of the
death, injury, wounding, or illness of an individual
incurred as the result of the terrorist attacks against
the United States on September 11, 2001, or a ter-
rorist attack involving anthrax occurring on or after
September 11, 2001, and before January 1, 2002,
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shall be treated as related to the purpose or function
constituting the basis for such organization’s exemp-
tion under section 501 of such Code if such payments
are made using an objective formula which is consist-
ently applied, and
(2) in the case of a private foundation (as de-
fined in section 509 of such Code), any payment de-
scribed in paragraph (1) shall not be treated as made
to a disqualified person for purposes of section 4941
of such Code.
(b) EFFECTIVE DATE.—This section shall apply to
payments made on or after September 11, 2001.
SEC. 104. EXCLUSION OF CERTAIN CANCELLATIONS OF IN-
DEBTEDNESS.
(a) IN GENERAL.—For purposes of the Internal Rev-
enue Code of 1986—
(1) gross income shall not include any amount
which (but for this section) would be includible in
gross income by reason of the discharge (in whole or
in part) of indebtedness of any taxpayer if the dis-
charge is by reason of the death of an individual in-
curred as the result of the terrorist attacks against the
United States on September 11, 2001, or a terrorist
attack involving anthrax occurring on or after Sep-
tember 11, 2001, and before January 1, 2002, and
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HR 2884 EAS
(2) return requirements under section 6050P of
such Code shall not apply to any discharge described
in paragraph (1).
(b) EFFECTIVE DATE.—This section shall apply to dis-
charges made on or after September 11, 2001, and before
January 1, 2002.
SEC. 105. TREATMENT OF CERTAIN STRUCTURED SETTLE-
MENT PAYMENTS AND DISABILITY TRUSTS.
(a) IMPOSITION OF EXCISE TAX ON PERSONS WHO
ACQUIRE CERTAIN STRUCTURED SETTLEMENT PAYMENTS
IN FACTORING TRANSACTIONS.—
(1) IN
GENERAL.—Subtitle E is amended by
adding at the end the following new chapter:
‘‘CHAPTER 55—STRUCTURED SETTLEMENT
FACTORING TRANSACTIONS
‘‘Sec. 5891. Structured settlement factoring transactions for certain
victims of terrorism.
‘‘SEC. 5891. STRUCTURED SETTLEMENT FACTORING TRANS-
ACTIONS FOR CERTAIN VICTIMS OF TER-
RORISM.
‘‘(a) IMPOSITION OF TAX.—There is hereby imposed on
any person who acquires directly or indirectly structured
settlement payment rights in a structured settlement fac-
toring transaction a tax equal to 40 percent of the factoring
discount as determined under subsection (c)(4) with respect
to such factoring transaction.
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HR 2884 EAS
‘‘(b) EXCEPTION
FOR CERTAIN APPROVED TRANS-
ACTIONS.—
‘‘(1) IN GENERAL.—The tax under subsection (a)
shall not apply in the case of a structured settlement
factoring transaction in which the transfer of struc-
tured settlement payment rights is approved in ad-
vance in a qualified order.
‘‘(2) QUALIFIED ORDER.—For purposes of this
section, the term ‘qualified order’ means a final order,
judgment, or decree which—
‘‘(A) finds that the transfer described in
paragraph (1)—
‘‘(i) does not contravene any Federal
or State statute or the order of any court or
responsible administrative authority, and
‘‘(ii) is in the best interest of the payee,
taking into account the welfare and support
of the payee’s dependents, and
‘‘(B) is issued—
‘‘(i) under the authority of an applica-
ble State statute by an applicable State
court, or
‘‘(ii) by the responsible administrative
authority (if any) which has exclusive juris-
diction over the underlying action or pro-
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HR 2884 EAS
ceeding which was resolved by means of the
structured settlement.
‘‘(3) APPLICABLE
STATE
STATUTE.—For pur-
poses of this section, the term ‘applicable State stat-
ute’ means a statute providing for the entry of an
order, judgment, or decree described in paragraph
(2)(A) which is enacted by—
‘‘(A) the State in which the payee of the
structured settlement is domiciled, or
‘‘(B) if there is no statute described in sub-
paragraph (A), the State in which either the
party to the structured settlement (including an
assignee under a qualified assignment under sec-
tion 130) or the person issuing the funding asset
for the structured settlement is domiciled or has
its principal place of business.
‘‘(4) APPLICABLE STATE COURT.—For purposes
of this section—
‘‘(A) IN
GENERAL.—The term ‘applicable
State court’ means, with respect to any applica-
ble State statute, a court of the State which en-
acted such statute.
‘‘(B) SPECIAL RULE.—In the case of an ap-
plicable State statute described in paragraph
(3)(B), such term also includes a court of the
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HR 2884 EAS
State in which the payee of the structured settle-
ment is domiciled.
‘‘(5) QUALIFIED ORDER DISPOSITIVE.—A quali-
fied order shall be treated as dispositive for purposes
of the exception under this subsection.
‘‘(c) DEFINITIONS.—For purposes of this section—
‘‘(1) STRUCTURED
SETTLEMENT.—The term
‘structured settlement’ means an arrangement—
‘‘(A) which is established by—
‘‘(i) suit or agreement for the periodic
payment of damages excludable from the
gross income of the recipient under section
104(a)(2), or
‘‘(ii) agreement for the periodic pay-
ment of compensation under any workers’
compensation law excludable from the gross
income of the recipient under section
104(a)(1), and
‘‘(B) under which the periodic payments
are—
‘‘(i) of the character described in sub-
paragraphs 
(A) 
and 
(B) 
of 
section
130(c)(2), and
‘‘(ii) payable by a person who is a
party to the suit or agreement or to the
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workers’ compensation claim or by a person
who has assumed the liability for such peri-
odic payments under a qualified assignment
in accordance with section 130.
‘‘(2) 
STRUCTURED
SETTLEMENT
PAYMENT
RIGHTS.—The term ‘structured settlement payment
rights’ means rights to receive payments under a
structured settlement relating to claims for death,
wounding, injury, or illness as a result of the terrorist
attacks against the United States on September 11,
2001, or a terrorist attack involving anthrax occur-
ring on or after September 11, 2001, and before Jan-
uary 1, 2002.
‘‘(3) 
STRUCTURED
SETTLEMENT
FACTORING
TRANSACTION.—
‘‘(A) IN
GENERAL.—The term ‘structured
settlement factoring transaction’ means a trans-
fer of structured settlement payment rights (in-
cluding portions of structured settlement pay-
ments) made for consideration by means of sale,
assignment, pledge, or other form of encumbrance
or alienation for consideration.
‘‘(B) EXCEPTION.—Such term shall not
include—
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HR 2884 EAS
‘‘(i) the creation or perfection of a se-
curity interest in structured settlement pay-
ment rights under a blanket security agree-
ment entered into with an insured deposi-
tory institution in the absence of any action
to redirect the structured settlement pay-
ments to such institution (or agent or suc-
cessor thereof) or otherwise to enforce such
blanket security interest as against the
structured settlement payment rights, or
‘‘(ii) a subsequent transfer of struc-
tured settlement payment rights acquired in
a structured settlement factoring trans-
action.
‘‘(4) FACTORING DISCOUNT.—The term ‘factoring
discount’ means an amount equal to the excess of—
‘‘(A) the aggregate undiscounted amount of
structured settlement payments being acquired in
the structured settlement factoring transaction,
over
‘‘(B) the total amount actually paid by the
acquirer to the person from whom such struc-
tured settlement payments are acquired.
‘‘(5) RESPONSIBLE
ADMINISTRATIVE
AUTHOR-
ITY.—The term ‘responsible administrative authority’
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means the administrative authority which had juris-
diction over the underlying action or proceeding
which was resolved by means of the structured settle-
ment.
‘‘(6) STATE.—The term ‘State’ includes the Com-
monwealth of Puerto Rico and any possession of the
United States.
‘‘(d) COORDINATION WITH OTHER PROVISIONS.—
‘‘(1) IN
GENERAL.—If the applicable require-
ments of sections 72, 104(a)(1), 104(a)(2), 130, and
461(h) were satisfied at the time the structured settle-
ment involving structured settlement payment rights
was entered into, the subsequent occurrence of a struc-
tured settlement factoring transaction shall not affect
the application of the provisions of such sections to
the parties to the structured settlement (including an
assignee under a qualified assignment under section
130) in any taxable year.
‘‘(2) NO WITHHOLDING OF TAX.—The provisions
of section 3405 regarding withholding of tax shall not
apply to the person making the payments in the event
of a structured settlement factoring transaction.
‘‘(3) NO
INFERENCE.—No inference shall be
drawn from the application of this subsection to only
those payment rights described in subsection (c)(2).’’.
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HR 2884 EAS
(2) CLERICAL AMENDMENT.—The table of chap-
ters for subtitle E is amended by adding at the end
the following new item:
‘‘Chapter 55. Structured settlement factoring transactions.’’.
(3) EFFECTIVE DATES.—
(A) IN GENERAL.—The amendments made
by this subsection (other than the provisions of
section 5891(d) of the Internal Revenue Code of
1986, as added by this subsection) shall apply to
structured settlement factoring transactions (as
defined in section 5891(c) of such Code (as so
added)) entered into on or after the 30th day fol-
lowing the date of the enactment of this Act.
(B) CLARIFICATION
OF
EXISTING
LAW.—
Section 5891(d) of such Code (as so added) shall
apply to structured settlement factoring trans-
actions (as defined in section 5891(c) of such
Code (as so added)) entered into on or after such
30th day.
(C) TRANSITION RULE.—In the case of a
structured settlement factoring transaction en-
tered into during the period beginning on the
30th day following the date of the enactment of
this Act and ending on July 1, 2002, no tax
shall be imposed under section 5891(a) of such
Code if—
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(i) the structured settlement payee is
domiciled in a State (or possession of the
United States) which has not enacted a
statute providing that the structured settle-
ment factoring transaction is ineffective un-
less the transaction has been approved by
an order, judgment, or decree of a court (or
where applicable, a responsible administra-
tive authority) which finds that such
transaction—
(I) does not contravene any Fed-
eral or State statute or the order of
any court (or responsible administra-
tive authority), and
(II) is in the best interest of the
structured settlement payee or is ap-
propriate in light of a hardship faced
by the payee, and
(ii) the person acquiring the structured
settlement payment rights discloses to the
structured settlement payee in advance of
the structured settlement factoring trans-
action the amounts and due dates of the
payments to be transferred, the aggregate
amount to be transferred, the consideration
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