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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 22 U.S.C. § 5510 | United States Government compensation for victims of terrorism | us | united_states_code | code_section | 22 | FOREIGN RELATIONS AND INTERCOURSE | 64 | UNITED STATES RESPONSE TO TERRORISM AFFECTING AMERICANS ABROAD | 5510 | 22 U.S.C. § 5510 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc22@119-100.zip | /us/usc/t22/s5510 | data/legal/raw/us/code/title-22/usc22.xml | 9ecf6395480adfd58ee87d9a8eeb7fb946b6feec334184549ee8d48655795fae | b9c63ede722f5e0bf8eabfe9029e06e312ab9bcfd95c4d1424ed515baff1df83 | 94db853a5b738545bd3ca64e08659fb68a52cac9c0c03b534dbc281c712286f2 | 2026-07-04 | official |
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22 U.S.C. § 5510 - United States Government compensation for victims of terrorism
Text
(a) Compensation The President shall submit to the Congress, not later than one year after November 16, 1990, recommendations on whether or not legislation should be enacted to authorize the United States to provide monetary and tax relief as compensation to United States citizens who are victims of terrorism.
(b) Board The President may establish a board to develop criteria for compensation and to recommend changes to existing laws to establish a single comprehensive approach to victim compensation for terrorist acts.
(c) Income tax benefit for victims of Lockerbie terrorism (1) In general Subject to paragraph (2), in the case of any individual whose death was a direct result of the Pan American Airways Flight 103 terrorist disaster over Lockerbie, Scotland, on December 21, 1988, any tax imposed by subtitle A of title 26 shall not apply—
(A) with respect to the taxable year which includes December 21, 1988, and
(B) with respect to the prior taxable year.
(2) Limitation In no case may the tax benefit pursuant to paragraph (1) for any taxable year, for any individual, exceed an amount equal to 28 percent of the annual rate of basic pay at Level V of the Executive Schedule of the United States as of December 21, 1988.
(Pub. L. 101–604, title II, § 211, Nov. 16, 1990, 104 Stat. 3085.)
Notes
Editorial Notes
References in TextLevel V of the Executive Schedule, referred to in subsec. (c)(2), is set out in section 5316 of Title 5, Government Organization and Employees.