22 USC 5510 - United States Government compensation for victims of terrorism

(a)

Compensation

(b)

Board

(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