S 2549: A bill to provide that no Federal income tax shall be imposed on amounts received by Holocaust victims.

Congress: 105 · Status: active · Israel/Palestine classification: neutral

Data (JSON) — machine-readable record of this bill (identifiers, sponsor, classification, actions, and the member-by-member vote breakdown).

Official record on Congress.gov — full text, actions, and cosponsor history for S 2549.

Sponsor: D'Amato, Alfonse (R-NY)

Summary

Prohibits the imposition of any Federal income tax on any amount received by an individual as a result of any settlement or adjudication arising out of any injustice experienced by the individual as a Holocaust victim.

Editorial Explainer

This bill would exempt from federal income tax any payments Holocaust victims receive through settlements or legal judgments related to their persecution. The exemption applies to compensation for the injustice experienced during the Holocaust.

Why it matters

This bill has no substantive connection to Israeli-Palestinian conflict policy, US-Israel relations, or Gaza. VoteLog classifies it as neutral because it addresses Holocaust victim compensation—a distinct historical and tax matter outside core Israel-Palestine accountability tracking.