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Indiana · Snapshot 2026

IC 6-3-1-30: "Holocaust victim's settlement payment"

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  1. TITLE 6. TAXATION
  2. ARTICLE 3. STATE INCOME TAXES
  3. 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

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