IC 6-3-1-30: "Holocaust victim's settlement payment"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3. STATE INCOME TAXES
- Chapter 1. Definitions
Sec. 30. As used in this chapter, "Holocaust victim's settlement payment" means a payment received:
(1) as a result of the settlement of the action entitled "In re Holocaust Victims' Asset Litigation", (E.D. NY) C.A. No. 96-4849;
(2) under the German Act Regulating Unresolved Property Claims;
(3) under any other foreign law providing payments for Holocaust claims; or
(4) as a result of the settlement of any other Holocaust claim, including:
(A) insurance claims;
(B) claims relating to looted art;
(C) claims relating to looted financial assets; or
(D) claims relating to slave labor wages.
Collected 2026-09-09T01:51:39Z. Source file · JSON