Federal and State Laws Regarding Holocaust Restitution*
*The Commission thanks Professor Michael Bayzler at Whittier Law School and Natasha Shuqum, J.D., Whittier Law School ’99 for their cooperation.
I. Federal
A. Enacted
1. Public Law No. 105-246 - 10/08/98
"Nazi War Crimes Disclosure Act"
S. 1379/H.R. 4007,5 U.S.C. 522
Sponsor: Senator Mike DeWine - OH
Summary: Requires that the President establish the "Nazi War Criminal Records Interagency Working Group". This group functions to make public disclosure of Nazi war criminal records under the Freedom of Information Act.
2. Public Law No. 105-158 - 02/13/98
"Holocaust Victims Redress Act"
S. 1564/H.R. 2591
Sponsor: Senator Alfonse D’Amato - NY
Summary:
(1) The President shall direct the commissioner representing the U.S. on the Tripartite Commission for the Restitution of Monetary Gold to seek and vote for an agreement with the 15 nations that have a claim to the gold that those nations will contribute all, or a substantial portion of the gold to Jewish charities that assist survivors of the Holocaust.
(2) Authorizes the appropriation of funds to be used for Holocaust remembrance and education as well as research and translation services to further the restitution of assets to victims of the Holocaust.
(3) Consistent with the Hague Convention of 1907, all governments should make a good faith effort to return property, such as works of art, to their rightful owners where such works of art were stolen during Nazi era.
3. Public Law No. 105-186,
"U.S. Holocaust Assets Commission Act of 1998"
S. 1900/H.R. 3662, 22 U.S.C. 1621 - 06/23/98
Sponsor: Senator Alfonse D’Amato - NY
Summary: Establishes the "Presidential Advisory Commission on Holocaust Assets in the United States", which will conduct a thorough study on, and develop a historical record of, the collection and disposition of those assets.
B. Proposed
1. H.R. 271, Introduced 01/06/99
"Justice for Holocaust Survivors Act"
Sponsor: Rep. Louise Slaughter - NY
Summary: Would add an exception to the Foreign Sovereign Immunities Act for cases involving lawsuits for money damages against Germany, or areas controlled by Germany, for the personal injuries of a U.S. citizen which occurred during World War II, provided the cause of action is brought within 24 months of the enactment of the exception.
2. H.R. 1788, Introduced 05/13/99
"Nazi Benefits Termination Act of 1999"
Sponsors: Rep. Bob Franks - NJ
Summary: Would deny federal "public benefit" to anyone who participated in Nazi persecution. See 401(c)(1) Personal Responsibility and Work Opportunity Reconciliation Act of 1996.
3. S. 1249, Introduced 05/13/99
"Nazi Benefits Termination Act of 1999"
Sponsors: Sen. Robert Torricelli - NJ
Summary: Would deny federal "public benefit" to anyone who participated in Nazi persecution. See 401(c)(1) Personal Responsibility and Work Opportunity Reconciliation Act of 1996.
4. H.R. 3143, Introduced 02/03/98
"Comprehensive Holocaust Accountability in Insurance
Measure" (CHAIM)
Sponsor: Rep. Mark Foley - FL
Summary: Would prohibit 17 named insurance companies from doing business in the United States unless they disclose the names of all Holocaust victims listed in Yad Vashem’s Hall of Names with whom they did business, and all Holocaust survivors listed by the United States Holocaust Memorial Museum with whom they did business.
5. H.R. 4826, Introduced 10/13/98
"Holocaust Victim Insurance Relief Act of 1998"
Sponsor: Rep. Brad Sherman - CA
Summary: Would require any insurer currently doing business in the U.S. that sold insurance policies in effect between 1920 and 1945 to people in Europe to disclose the records and status of those policies.
6. H.R. 126, Introduced 01/06/99
"Holocaust Victims Insurance Act"
Sponsor: Rep. Eliot Engel - NY
Summary: Would require any insurer doing business in the U.S. between 1920 and 1945 to disclose the records and status of those policies in order to aid in the recovery of insurance issued to victims of the Holocaust.
7. S. 150, Introduced 01/21/97
"War Crimes Disclosure Act"
Sponsor: Sen. Daniel Moynihan - NY
Summary: Would amend 5 U.S.C. 552, the Freedom of Information Act, to provide for the disclosure of information regarding individuals who acted under the direction of, or in association with Nazi Germany, its associates or allies.
8. S. 779, Introduced 04/13/99
"Holocaust Survivor Tax Relief Act"
Sponsor: Sen. Spencer Abraham - MI.
Summary: Would exempt Holocaust reparations from individual Federal income tax.
9. H.R. 1292, Introduced 03/25/99
A bill to provide that no Federal income tax shall be imposed on amounts received by Holocaust victims or their heirs."
Sponsor: Rep. Jerry Weller - IL.
Summary: Would exempt Holocaust reparations from individual Federal income tax.
10. S. 1520, Introduced 08/05/99
"U.S. Holocaust Assets Commission Extension Act of 1999"
Sponsor: Sen. Gordon Smith - OR
Summary: Would extend the deadline by which the final report of the Presidential Advisory Commission on Holocaust Assets in the United States is due and authorizes additional funding.
11. H.R. 2401, Introduced 06/30/99
"U.S. Holocaust Assets Commission Extension Act of 1999"
Sponsor: Rep. Rick Lazio - NY
Summary: Would extend the deadline by which the final report of the Presidential Advisory Commission on Holocaust Assets in the United States is due and authorizes additional funding.
II. State Laws
1. California
A. Enacted
1. Slave Labor
a. California Code of Civil Procedure, Section 354.6, 07/27/99
"An act to add section 354.6 to the Code of Civil Procedure, relating to compensation and declaring the urgency thereof, to take effect immediately."
S.B. 1245
Sponsor: Tom Hayden
Summary: Gives anyone forced to into labor without pay by the Nazis, their sympathizers, or allies, for any period of time between 1929 and 1945, the right to file suit to recover monetary compensation from the entity, or its successor in interest, for whom the labor was performed. Suits may be brought in superior court either directly against the entity or through a subsidiary or affiliate. Any otherwise applicable statute of limitation shall not be applicable if the action is commenced on or before 12/31/2010.
2. Insurance
a. S.B. 1530, 09/29/98
"Holocaust Victims Insurance Act"
Sponsor: Tom Hayden
Summary: Any insurer which fails to pay any valid claim from Holocaust survivors shall be suspended from doing business until those claims are paid.
b. A.B. 1334, 05/22/98
California Code of Civil Procedure, Section 354.5
Sponsor: Wally Knox
Summary: Provides that any Holocaust victim or heir residing in California may bring suit in superior court to recover claims arising out of insurance policies purchased or in effect in Europe before 1945 from a specified insurer and extends statute of limitations to 12/31/2010.
3. Tax
a. S.B. 1397, 09/29/98 (Ch. 692, Stats 1998)
"Holocaust Reparations Act"
Sponsor: Jim Brulte
Summary: Makes a tax exemption for Holocaust victims or their heirs for income derived from Holocaust claims settlements against any entity or individual.
B. Proposed
1. Insurance
a. A.B. 600, Introduced 02/19/99
"Holocaust Victim Insurance Relief Act of 1999"
Sponsor: Rep. Wally Knox
Summary:
1. Would require the insurance commissioner to establish and maintain the Holocaust Insurance Registry which would contain records and information relating to insurance policies issued by insurers in California to individuals in Europe which were in effect between 1920 and 1945.
2. Would provide that any Holocaust victim or heir residing in California may bring suit in superior court to recover claims arising out of insurance policies purchased or in effect in Europe before 1945 from a specified insurer and extends statute of limitations to 12/31/2010.
2. Florida
A. Enacted
1. Insurance
a. Section 626.9543, Florida Statutes, 05/22/98
"Holocaust Victims Insurance Act."
Sponsor: Senator Steve Geller
Summary: Would provide that any insurer doing business in Florida must make a diligent attempt to investigate, resolve or settle claims made by Holocaust victims, survivors and their families, provided that the claim is made within 10 years of the enactment of this act. Would also provide that insurers must make full disclosure to the insurance commissioner of all records and information regarding policies issued to Holocaust victims between 01/01/29 and 12/31/45.
3. Georgia
A. Proposed
1. Tax
a. H.B. 385, Introduced 01/29/99
Sponsor: Michelle Henson
Summary: Would exempt from state taxation income which is received or recovered from foreign banks by Holocaust victims or their heirs.
4. Illinois
A. Enacted
1. Tax
a. E.O. 14, 06/25/99
"Reparations to Victims of the Holocaust"
Sponsor: Gov. George Ryan
Summary: Excludes Holocaust reparations from state income tax.
B. Proposed
1. Tax
a. H.B. 1120, Introduced 02/11/99
"Illinois Income Tax Act Amendment"
Sponsor: Jeffrey Schoenberg
Summary: Would exclude any income received by Holocaust victims or their heirs because of their status as victims from state taxation.
5. Indiana
A. Enacted
1. Tax
a. S.B. 307, 05/03/99
Sponsor: Sen. Murray Clark
Summary: Excludes reparations to Holocaust victims from state taxation if they are taxed Federally, excludes reparations from consideration for certain monetary aid programs.
6. Maryland
A. Enacted
1. Tax
a. H.B. 177, 04/13/99
Sponsor: Marilyn Goldwater
Summary: Excludes reparations paid to Holocaust victims or their heirs from state inheritance and income tax.
7. Massachusetts
A. Proposed
1. Tax
a. H.B. 3932, Introduced 01/06/99
Sponsor: Barry Finegold
Summary: Would exclude certain assets of Holocaust survivors from state income tax.
8. Michigan
A. Proposed
1. Tax
a. H.B. 4796, Introduced 06/17/99
Sponsor: Marc Shulman
Summary: Would exclude from state income taxation income derived from Holocaust claims settlements or claims proceeds against any individual or entity for bank deposits, insurance proceeds or artwork owned at any time during 1929-1945 which were not recovered or compensated until after 1994.
9. Minnesota
A. Proposed
1. Tax
a. S.B. 1912, Introduced 03/16/99
Sponsor: Richard Cohen
Summary: Would exempt certain payments in settlement of Holocaust claims from state income taxation.
10. Missouri
A. Proposed
1. Tax
a. S.B. 524, Introduced 03/01/99
Sponsor: Ted House
Summary: Would exempt income received by Holocaust victims as reparation for Nazi persecution from state income tax.
b. H.B. 1028, Introduced 03/10/99
Sponsor: James Foley
Summary: Would exempt income received by Holocaust victims as reparation for Nazi persecution from state income tax.
11. New Jersey
A. Enacted
1. Tax
a. A.B. 1981, 10/20/98
Sponsor: Joel Weingarten
Summary: excludes Holocaust restitution and reparations from state income tax.
B. Proposed
1. Insurance
a. A.B. 1930, Introduced 04/16/98
"Holocaust Victim Insurance Claim Registry and Relief Act"
Sponsor: Joel Weingarten
Summary: Would establish the Holocaust Victim Insurance Claim Registry which would house records and information regarding the insurance policies of Holocaust victims and survivors.
b. A.B. 2381, Introduced 09/14/98
"Holocaust Victims Insurance Claims Act"
Sponsor: Neil Cohen
Summary: Would provide that any insurer doing business in New Jersey who is presented with a claim from an individual the insurer knows, or should know, is a Holocaust victim must make a diligent attempt to investigate, resolve or settle the claim provided that the claim is made within 10 years of the enactment of this act. Would also provide that insurers must make full disclosure to the insurance commissioner of all records and information regarding policies issued to Holocaust victims between 01/01/29 and 12/31/45.
12. New York
A. Enacted
1. Insurance
a. S.B. 7799, 07/08/98
"Holocaust Victims Insurance Act of 1998"
Sponsor: Guy Velella
Summary: Provides assistance to individuals in the recovery of proceeds from insurance policies written to Holocaust victims. Provides that any insurer doing business in New York who is presented with a claim from an individual the insurer knows, or should know, is a Holocaust victim must make a diligent attempt to investigate, resolve or settle the claim provided that the claim is made within 10 years of the enactment of this act. Would also provide that insurers must make full disclosure to the insurance commissioner of all records and information regarding policies issued to Holocaust victims between 01/01/29 and 12/31/45.
b. S.B. 6110, 08/09/99
Sponsor: Introduced by the Committee on Rules
Summary: Provides a tax exemption for victims or targets of Nazi persecution.
B. Proposed
1. Tax
a. S. 6092, Introduced 07/26/99
Sponsor: Guy Velella
Summary: Would exempt Holocaust claims settlements from state taxation.
b. A.B. 8983, Introduced 07/19/99
Sponsor: Sheldon Silver
Summary: Would exempt settlement funds for Holocaust victims and survivors from state taxation.
13. Pennsylvania
A. Enacted
1. Tax
a. S.B. 1511, 11/17/98
Sponsor: Allyson Schwartz
Summary: Excludes Holocaust reparations and restitution from state income taxation.
14. Washington
A. Enacted
1. Insurance
a. S.B. 5509, 04/15/99
"Holocaust Victims Insurance Relief Act"
Sponsor: Adam Kline
Summary: Requires any insurer who sold insurance policies in Europe between 1920 and 1945 to disclose all records and information regarding those policies to the insurance commissioner.
b. H.B. 1226, 04/16/99
"Holocaust Victims Insurance Act"
Sponsor: Renee Radcliff
Summary: Would allow insurance commissioner to establish Holocaust survivor assistance office to assist victims in the recovery of proceeds from the insurance policies and/or other assets that were improperly denied or processed.
B. Proposed
1. Insurance
a. H.B. 2162, Introduced 02/17/99
Sponsor: Brad Benson
Summary: Would require any insurer who sold insurance policies in Europe between 1920 and 1945 to disclose all records and information regarding those policies to the insurance commissioner and extends any applicable statute of limitations to 12/31/2010.
15. Wisconsin
A. Proposed
1. Tax
a. S.B. 9, Introduced 01/20/99
Sponsor: Gary George
Summary: Would exempt settlements for claims of assets, or assets actually recovered from claims against Nazi Germany or any Axis regime from state taxation.
b. A.B. 70, Introduced 02/02/99
Sponsor: Sheldon Wasserman
Summary: Would exempt settlements for claims of assets, or assets actually recovered from claims against Nazi Germany or any Axis regime from state taxation.