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U.S. Code, Title 22, Foreign Relations and Intercourse
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 5510. United States Government Compensation for Victims of Terrorism
(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.)
References in Text
Level V of the Executive Schedule, referred to in subsec. (c)(2), is set out in section 5316 of Title 5, Government Organization and Employees.
Contents:
Chicago:
"U.S. Congress, Office of the Law Revision Counsel", "§ 5510. United States Government Compensation for Victims of Terrorism," U.S. Code, Title 22, Foreign Relations and Intercourse in U.S. Code, Title 22, Foreign Relations and Intercourse (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed July 2, 2025, http://www.originalsources.com/Document.aspx?DocID=4VITR15GVT3M1Y5.
MLA:
"U.S. Congress, Office of the Law Revision Counsel". "§ 5510. United States Government Compensation for Victims of Terrorism." U.S. Code, Title 22, Foreign Relations and Intercourse, in U.S. Code, Title 22, Foreign Relations and Intercourse, Washington, D.C., Government Printing Office, 2002, Original Sources. 2 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=4VITR15GVT3M1Y5.
Harvard:
"U.S. Congress, Office of the Law Revision Counsel", '§ 5510. United States Government Compensation for Victims of Terrorism' in U.S. Code, Title 22, Foreign Relations and Intercourse. cited in 2002, U.S. Code, Title 22, Foreign Relations and Intercourse, Government Printing Office, Washington, D.C.. Original Sources, retrieved 2 July 2025, from http://www.originalsources.com/Document.aspx?DocID=4VITR15GVT3M1Y5.
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