Terrorist Attack-Disaster Relief Information for Individuals
Program Description
For eligible individuals and families who were victims of terrorist attacks, special provisions were enacted under the Victims of Terrorism Tax Relief Act of 2001. Under this act, the federal income tax liability of those killed in the following attacks is forgiven for certain tax years:- April 19, 1995, attack on the Alfred P. Murrah Federal Building (Oklahoma City attack)
- The September 11, 2001 attacks on the World Trade Center, the Pentagon, and United Airlines Flight 93 in Somerset County Pennsylvania (September 11 attacks)
- Terrorist attacks involving anthrax occurring after September 10, 2001 and before January 1, 2002 (anthrax attacks).
Other relief is also provided, such as the exclusion from income of amounts received in compensation (such as payments from the Victim Compensation Fund and qualified disaster relief payments), as well as postponed tax deadlines, disaster area losses, and estate tax reductions.
