“ Effective Date.— (1) In general.—This section shall apply to any amount received on or after January 1, 2000. (2) No inference.—Nothing in this Act shall be construed to create any inference with respect to the proper tax treatment of any amount received before January 1, 2000. ”

“ For purposes of such Code, the basis of any property received by an eligible individual (or the individual's heirs or estate) as part of an excludable restitution payment shall be the fair market value of such property as of the time of the receipt. (b) Eligible Individual.—For purposes of this section, the term ``eligible individual'' means a person who was persecuted on the basis of race, religion, physical or mental disability, or sexual orientation by Nazi Germany, any other Axis regime, or any other Nazi-controlled or Nazi-allied country. ”