---
kind: "section"
citation: "22 U.S.C. § 5510"
title: "22"
title_heading: "Foreign Relations and Intercourse"
number: "5510"
heading: "United States Government compensation for victims of terrorism"
release: "119-102"
url: "https://uscodex.org/usc/22/5510"
units:
  - "Chapter 64 — United States Response to Terrorism Affecting Americans Abroad"
---

# §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](/usc/22/1395.md?p=a-1) to provide monetary and tax relief as compensation to [United States](/usc/22/1395.md?p=a-1) citizens who are victims of terrorism.
- (b) **Board—** The President may establish a [board](/usc/22/2431a.md?p=4) 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)](#c-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](/usc/26.md) 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)](#c-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](/usc/22/1395.md?p=a-1) as of December 21, 1988.

## Source credit

(Pub. L. 101–604, title II, § 211, Nov. 16, 1990, 104 Stat. 3085.)

## Notes

### Editorial Notes

### 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.