IIB
107TH CONGRESS
1ST SESSION
H. R. 2884
IN THE SENATE OF THE UNITED STATES
SEPTEMBER 13, 2001
Received; read twice and referred to the Committee on Finance
AN ACT
To amend the Internal Revenue Code of 1986 to provide
tax relief for victims of the terrorist attacks against
the United States on September 11, 2001.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Victims of Terrorism
Relief Act of 2001’’.
SEC. 2. INCOME TAXES OF VICTIMS OF TERRORIST AT-
TACKS.
(a) IN GENERAL.—Section 692 of the Internal Rev-
enue Code of 1986 (relating to income taxes of members
of Armed Forces on death) is amended by adding at the
end the following new subsection:
‘‘(d) CERTAIN INDIVIDUALS DYING AS A RESULT OF
SEPTEMBER 11, 2001, TERRORIST ATTACKS.—
‘‘(1) IN GENERAL.—In the case of any indi-
vidual who dies as a result of wounds or injury in-
curred as a result of the terrorist attacks against the
United States on September 11, 2001, any tax im-
posed 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
year ending before the taxable year in which the
wounds or injury were incurred.
‘‘(2) EXCEPTION.—Paragraph (1) shall not
apply to an individual whom the Secretary deter-
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mines was a perpetrator of any such terrorist at-
tack.’’.
(b) CONFORMING AND CLERICAL AMENDMENTS.—
(1) The heading of section 692 of such Code is
amended to read as follows:
‘‘SEC. 692. INCOME TAXES OF MEMBERS OF ARMED FORCES
ON DEATH AND VICTIMS OF CERTAIN TER-
RORIST ATTACKS.’’.
(2) The item relating to section 692 in the table
of sections for part II of subchapter J of chapter 1
of such Code is amended to read as follows:
‘‘Sec. 692. Income taxes of members of Armed Forces on death
and victims of certain terrorist attacks.’’.
(3) Section 5(b)(1) of such Code is amended by
inserting ‘‘and victims of certain terrorist attacks’’
after ‘‘on death’’.
(4) Section 6013(f)(2)(B) of such Code is
amended by inserting ‘‘and victims of certain ter-
rorist attacks’’ after ‘‘on death’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years ending on or after
September 11, 2001.
SEC. 3. RELIEF FROM ADDITIONAL ESTATE TAX.
(a) IN GENERAL.—Section 2201 of the Internal Rev-
enue Code of 1986 is amended—
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(1) in the first sentence by inserting ‘‘(a) IN
GENERAL.—’’ before ‘‘The additional estate tax’’;
and
(2) by adding at the end the following:
‘‘(b) VICTIMS OF CERTAIN TERRORIST ATTACKS.—
The additional estate tax shall not apply to the transfer
of the taxable estate 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 September 11, 2001.
The preceding sentence shall not apply with respect to any
individual whom the Secretary determines was a perpe-
trator of any such terrorist attack.’’.
(b) CLERICAL AMENDMENTS.—
(1) The heading of section 2201 of such Code
is amended to read as follows:
‘‘SEC. 2201. COMBAT ZONE-RELATED DEATHS OF MEMBERS
OF THE ARMED FORCES AND DEATHS OF VIC-
TIMS OF CERTAIN TERRORIST ATTACKS.’’.
(2) The item relating to section 2201 in the
table of sections for subchapter C of chapter 11 of
such Code 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.’’.
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(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to estates of decedents dying on
or after September 11, 2001.
Passed the House of Representatives September 13,
2001.
Attest:
JEFF TRANDAHL,
Clerk.