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INDIVIDUAL INCOME TAX 1101 Tax Lawyer, Vol. 56, No. 4 INDIVIDUAL INCOME TAX SUBMITTED BY THE COMMITTEE ON INDIVIDUAL INCOME TAX: GAIL LEVIN RICHMOND, COMMITTEE CHAIR AND SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Legislation Damages and Relief Benefits Section 2 of the Holocaust Restitution Tax Fairness Act of 2002, Pub. L. No. 107-358, 116 Stat. 3015, made permanent the exclusion for restitution payments received by Holocaust victims and their heirs. That provision, added by section 803 of...

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