PUBLIC LAW 101-604—NOV. 16, 1990 104 STAT. 3085 Regulations. Scotland. 22 USC 5508. SEC. 208. RECOVERY AND DISPOSITION OF REMAINS AND PERSONAL EF- 22 USC 5507. FECTS. It is the policy of the Department of State (pursuant to section 43 of the State Department Basic Authorities Act) to provide liaison with foreign governments and persons and with United States air carriers concerning arrangements for the preparation and transport to the United States of the remains of citizens who die abroad, as well as the disposition of personal effects. The Secretary of State shall ensure that regulations and guidelines of the Department of State reflect such policy and that such assistance is rendered to the families of United States citizens who are killed in terrorist incidents and disasters abroad. SEC. 209. ASSESSMENT OF LOCKERBIE EXPERIENCE. (a) ASSESSMENT. —The Secretary of State shall compile an assessment of the Department of State response to the Pan American Airways Flight 103 aviation disaster over Lockerbie, Scotland, on December 21, 1988. (b) GUIDELINES.—The Secretary of State shall establish, based on the assessment compiled under subsection (a) and other relevant factors, guidelines for future Department of State responses to comparable disasters and shall distribute such guidelines to all United States diplomatic and consular posts abroad. SEC. 210. OFFICIAL DEPARTMENT OF STATE RECOGNITION. 22 USC 5509. Not later than 60 days after the date of the enactment of this Act, the Secretary of State shall promulgate guidelines for appropriate ceremonies or other official expressions of respect and support for the families of United States citizens who are killed through acts of terrorism abroad. SEC. 211. UNITED STATES GOVERNMENT COMPENSATION FOR VICTIMS 22 USC 5510. OF TERRORISM. (a) COMPENSATION. — The President shall submit to the Congress, President, not later than one year after the date of the enactment of this Act, recommendations on whether or not legislation should be enacted to authorize the United States to provide monetary and tax relief as compensation to United States citizens who are victims of terrorism. (b) BOARD. —The President may establish a board to develop criteria for compensation and to recommend changes to existing laws to establish a single comprehensive approach to victim compensation for terrorist acts. (c) INCOME TAX BENEFIT FOR VICTIMS OF LOCKERBIE TERRORISM.— (1) IN GENERAL.—Subject to paragraph (2), in the case of any individual whose death was a direct result of the Pan American Airways Flight 103 terrorist disaster over Lockerbie, Scotland, on December 21, 1988, any tax imposed by subtitle A of the Internal Revenue Code of 1986 shall not apply— (A) with respect to the taxable year which includes December 21, 1988, and (B) with respect to the prior taxable year. (2) LIMITATION.— In no case may the tax benefit pursuant to paragraph (1) for any taxable year, for any individual, exceed an amount equal to 28 percent of the annual rate of beisic pay at Level V of the Executive Schedule of the United States as of December 21, 1988. 39-194O- 91-25:QL3Part 4
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