110 STAT. 1228 PUBLIC LAW 104-132—APR. 24, 1996 section (c), the court shall order, in addition to, or in the case of a misdemeanor, in addition to or in lieu of, any other penalty authorized by law, that the defendant make restitution to the victim of the offense or, if the victim is deceased, to the victim's estate. "(2) For the purposes of this section, the term Victim' means a person directly and proximately harmed as a result of the commission of an offense for which restitution may be ordered including, in the case of an offense that involves as an element a scheme, conspiracy, or pattern of criminal activity, any person directly harmed by the defendant's criminal conduct in the course of the scheme, conspiracy, or pattern. In the case of a victim who is under 18 years of age, incompetent, incapacitated, or deceased, the legal guardian of the victim or representative of the victim's estate, another family member, or any other person appointed as suitable by the court, may assume the victim's rights under this section, but in no event shall the defendant be named as such representative or guardian. "(3) The court shall also order, if agreed to by the parties in a plea agreement, restitution to persons other than the victim of the offense. "(b) The order of restitution shall require that such defendant— "(1) in the case of an offense resulting in damage to or loss or destruction of property of a victim of the offense— "(A) return the property to the owner of the property or someone designated by the owner; or "(B) if return of the property under subparagraph (A) is impossible, impracticable, or inadequate, pay an amount equal to— "(i) the greater of— "(I) the value of the property on the date of the damage, loss, or destruction; or "(II) the value of the property on the date of sentencing, less "(ii) the value (as of the date the property is returned) of any part of the property that is returned; "(2) in the case of an offense resulting in bodily injury to a victim— "(A) pay an amount equal to the cost of necessary medical and related professional services and devices relating to physical, psychiatric, and psychological care, including nonmedical care and treatment rendered in accordance with a method of healing recognized by the law of the place of treatment; "(B) pay an amount equal to the cost of necessary physical and occupational therapy and rehabilitation; and "(C) reimburse the victim for income lost by such victim as a result of such offense; "(3) in the case of an offense resulting in bodily injury that results in the death of the victim, pay an amount equal to the cost of necessary funeral and related services; and "(4) in any case, reimburse the victim for lost income and necessary child care, transportation, and other expenses incurred during participation in the investigation or prosecution of the offense or attendance at proceedings related to the offense.