the 107th Congress of the United States, December 9, 1999. — Pub.L. 107−358…
“ SHORT TITLE. This Act may be cited as the ‘‘Holocaust Restitution Tax Fairness Act of 2002’’. SEC. 2. REPEAL OF APPLICABILITY OF SUNSET OF THE ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 WITH RESPECT TO EXCLUSION FROM FEDERAL INCOME TAX FOR RE Section 901 of the Economic Growth and Tax Relief Reconciliation Act of 2001 is amended by adding at the end the following new subsection: ‘‘ ‘‘ (c) EXCEPTION.—Subsection (a) shall not apply to section 803 (relating to no federal income tax on restitution received by victims of the Nazi regime or their heirs or estates) .’’. ”
