Congress · Laws

Holocaust Restitution Tax Fairness Act of 2002

Public Law 107-358 · H.R. 4823 · 107th Congress · began in the House

Signed by George W. Bush (R) on Dec 17, 2002 · Taxation

Sponsor: Rep. Clay Shaw (R-FL-22)

Cosponsors: None

Passage votesYeaNay

HouseRecorded vote: 392 yea, 1 nay392–1
SenateUnanimous consent

Data notes

The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.

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Summary

The Congressional Research Service’s plain-language summary of what the law does.

Holocaust Restitution Tax Fairness Act of 2002 - Amends the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16) to make the sunset provisions inapplicable to section 803, which excluded from income, under the Internal Revenue Code, specified restitution payments received by persons (or heirs) persecuted by Nazi Germany, its allied or controlled countries, or any other Axis regime because of race, religion, physical or mental disability, or sexual orientation.

Who voted for it

Every House member of the 107th Congress on the ideology compass. Highlighted: the 392 who voted yea on final passage. Faded: everyone else, including those who voted nay, did not vote, or had not yet taken office.

392 yea1 nay42 present or did not vote

Dimension 2

Economic left–right

More liberalMore conservative

Democrats who voted yea(187)

Rep. Bob FilnerD-CA-50
Rep. Pete StarkD-CA-13
Rep. Maxine WatersD-CA-35
Rep. John ConyersD-MI-14
Rep. Barbara LeeD-CA-9
Rep. John OlverD-MA-1
Rep. Maurice HincheyD-NY-26
Rep. George MillerD-CA-7
Rep. Peter DeFazioD-OR-4
Rep. Jan SchakowskyD-IL-9
Rep. Dennis KucinichD-OH-10
Rep. Michael CapuanoD-MA-8
Rep. Barney FrankD-MA-4
Rep. Tammy BaldwinD-WI-2
Rep. Jim McGovernD-MA-3
Rep. James OberstarD-MN-8
Rep. Stephanie JonesD-OH-11
Rep. Lynn WoolseyD-CA-6
Rep. Major OwensD-NY-11
Rep. John TierneyD-MA-6
Rep. Jesse JacksonD-IL-2
Rep. John LewisD-GA-5
Rep. Bernie SandersD-VT
Rep. Mike HondaD-CA-15
Rep. Martin SaboD-MN-5
Rep. Ed MarkeyD-MA-7
Rep. Alcee HastingsD-FL-23
Rep. Mel WattD-NC-12
Rep. Sherrod BrownD-OH-13
Rep. Tom UdallD-NM-3
Rep. Diana DeGetteD-CO-1
Rep. Bill DelahuntD-MA-10
Rep. Lloyd DoggettD-TX-10
Rep. Robert BradyD-PA-1
Rep. Nancy PelosiD-CA-8
Rep. Dave ObeyD-WI-7
Rep. Jerrold NadlerD-NY-8
Rep. Patsy MinkD-HI-2
Rep. Sam FarrD-CA-17
Rep. Danny DavisD-IL-7
Rep. Wm. ClayD-MO-1
Rep. Chaka FattahD-PA-2
Rep. Mark UdallD-CO-2
Rep. Xavier BecerraD-CA-30
Rep. Eva ClaytonD-NC-1
Rep. Lucille Roybal-AllardD-CA-33
Rep. Peter ViscloskyD-IN-1
Rep. Charlie RangelD-NY-15
Rep. Earl BlumenauerD-OR-3
Rep. Rush HoltD-NJ-12
Rep. Luis GutiérrezD-IL-4
Rep. Bobby ScottD-VA-3
Rep. Frank PalloneD-NJ-6
Rep. Eddie JohnsonD-TX-30
Rep. Ed TownsD-NY-10
Rep. Bart StupakD-MI-1
Rep. Henry WaxmanD-CA-29
Rep. Sheila Jackson LeeD-TX-18
Rep. Dick GephardtD-MO-3
Rep. Michael McNultyD-NY-21
Rep. John DingellD-MI-16
Rep. Lynn RiversD-MI-13
Rep. Carrie MeekD-FL-17
Rep. Grace NapolitanoD-CA-34
Rep. Mike ThompsonD-CA-1
Rep. Thomas BarrettD-WI-5
Rep. Richard NealD-MA-2
Rep. Betty McCollumD-MN-4
Rep. Marty MeehanD-MA-5
Rep. Robert BorskiD-PA-3
Rep. Julia CarsonD-IN-10
Rep. José SerranoD-NY-16
Rep. Anthony WeinerD-NY-9
Rep. Brian BairdD-WA-3
Rep. John LaFalceD-NY-29
Rep. Elijah CummingsD-MD-7
Rep. Thomas SawyerD-OH-14
Rep. Gregory MeeksD-NY-6
Rep. Ted StricklandD-OH-6
Rep. Tom AllenD-ME-1
Rep. Corrine BrownD-FL-3
Rep. Marcy KapturD-OH-9
Rep. Gary AckermanD-NY-5
Rep. Howard BermanD-CA-26
Rep. Rosa DeLauroD-CT-3
Rep. Loretta SanchezD-CA-46
Rep. Zoe LofgrenD-CA-16
Rep. Stephen LynchD-MA-9
Rep. Jim ClyburnD-SC-6
Rep. Nita LoweyD-NY-18
Rep. Robert MatsuiD-CA-5
Rep. William JeffersonD-LA-2
Rep. David WuD-OR-1
Rep. Tom LantosD-CA-12
Rep. Anna EshooD-CA-14
Rep. Ed PastorD-AZ-2
Rep. Jay InsleeD-WA-1
Rep. Jerry KleczkaD-WI-4
Rep. Patrick KennedyD-RI-1
Rep. Karen McCarthyD-MO-5
Rep. Sander LevinD-MI-12
Rep. Ciro RodriguezD-TX-28
Rep. Brad ShermanD-CA-24
Rep. Jim LangevinD-RI-2
Rep. Robert WexlerD-FL-19
Rep. Joe CrowleyD-NY-7
Rep. Carolyn MaloneyD-NY-14
Rep. John LarsonD-CT-1
Rep. Rick LarsenD-WA-2
Rep. Lois CappsD-CA-22
Rep. John BaldacciD-ME-2
Rep. Charlie GonzalezD-TX-20
Rep. Eliot EngelD-NY-17
Rep. Peter DeutschD-FL-20
Rep. Joseph HoeffelD-PA-13
Rep. Rob AndrewsD-NJ-1
Rep. Bill PascrellD-NJ-8
Rep. David PriceD-NC-4
Rep. Joe BacaD-CA-42
Rep. Albert WynnD-MD-4
Rep. Dale KildeeD-MI-9
Rep. Susan DavisD-CA-49
Rep. William LutherD-MN-6
Rep. Karen ThurmanD-FL-5
Rep. Jerry CostelloD-IL-12
Rep. Shelley BerkleyD-NV-1
Rep. Steny HoyerD-MD-5
Rep. Nick RahallD-WV-3
Rep. Benjamin CardinD-MD-3
Rep. Darlene HooleyD-OR-5
Rep. Gene GreenD-TX-29
Rep. Harold FordD-TN-9
Rep. Dennis MooreD-KS-3
Rep. Nick LampsonD-TX-9
Rep. Martin FrostD-TX-24
Rep. Ron KindD-WI-3
Rep. Bob EtheridgeD-NC-2
Rep. Rubén HinojosaD-TX-15
Rep. John SprattD-SC-5
Rep. Norm DicksD-WA-6
Rep. Silvestre ReyesD-TX-16
Rep. Ellen TauscherD-CA-10
Rep. Max SandlinD-TX-1
Rep. Michael DoyleD-PA-18
Rep. Jim MoranD-VA-8
Rep. Ken BentsenD-TX-25
Rep. Rick BoucherD-VA-9
Rep. Carolyn McCarthyD-NY-4
Rep. Gary ConditD-CA-18
Rep. Steve IsraelD-NY-2
Rep. Jane HarmanD-CA-36
Rep. Jim DavisD-FL-11
Rep. Adam SmithD-WA-9
Rep. Earl PomeroyD-ND
Rep. Frank MascaraD-PA-20
Rep. Marion BerryD-AR-1
Rep. Paul KanjorskiD-PA-11
Rep. Leonard BoswellD-IA-3
Rep. Tony HallD-OH-3
Rep. Vic SnyderD-AR-2
Rep. Baron HillD-IN-9
Rep. Sanford BishopD-GA-2
Rep. Solomon OrtizD-TX-27
Rep. Chet EdwardsD-TX-11
Rep. James MaloneyD-CT-5
Rep. Timothy RoemerD-IN-3
Rep. Robert ClementD-TN-5
Rep. Brad CarsonD-OK-2
Rep. John TannerD-TN-8
Rep. Allen BoydD-FL-2
Rep. Jim MathesonD-UT-2
Rep. Mike McIntyreD-NC-7
Rep. Mike RossD-AR-4
Rep. Jim TurnerD-TX-2
Rep. Cal DooleyD-CA-20
Rep. Bart GordonD-TN-6
Rep. Tim HoldenD-PA-6
Rep. Collin PetersonD-MN-7
Rep. Ike SkeltonD-MO-4
Rep. David PhelpsD-IL-19
Rep. Gene TaylorD-MS-5
Rep. James BarciaD-MI-5
Rep. Chris JohnD-LA-7
Rep. Ronnie ShowsD-MS-4
Rep. Bud CramerD-AL-5
Rep. Ken LucasD-KY-4
Rep. Ralph HallD-TX-4

Republicans who voted yea(205)

Rep. Constance MorellaR-MD-8
Rep. Jim LeachR-IA-1
Rep. Benjamin GilmanR-NY-20
Rep. Nancy JohnsonR-CT-6
Rep. Sherry BoehlertR-NY-23
Rep. Michael CastleR-DE
Rep. Stephen HornR-CA-38
Rep. Frank LoBiondoR-NJ-2
Rep. Jack QuinnR-NY-30
Rep. Timothy JohnsonR-IL-15
Rep. Rob SimmonsR-CT-2
Rep. Curt WeldonR-PA-7
Rep. John ThuneR-SD
Rep. Steven LaTouretteR-OH-19
Rep. Amo HoughtonR-NY-31
Rep. John McHughR-NY-24
Rep. Doug OseR-CA-3
Rep. Shelley CapitoR-WV-2
Rep. Doug BereuterR-NE-1
Rep. Jim WalshR-NY-25
Rep. Felix GrucciR-NY-1
Rep. Heather WilsonR-NM-1
Rep. Chris SmithR-NJ-4
Rep. Christopher ShaysR-CT-4
Rep. Todd PlattsR-PA-19
Rep. Mark KirkR-IL-10
Rep. Frank WolfR-VA-10
Rep. John SweeneyR-NY-22
Rep. Mark FoleyR-FL-16
Rep. Jim GreenwoodR-PA-8
Rep. Sue KellyR-NY-19
Rep. Ileana Ros-LehtinenR-FL-18
Rep. Tom OsborneR-NE-3
Rep. Ray LaHoodR-IL-18
Rep. Lindsey GrahamR-SC-3
Rep. Phil EnglishR-PA-21
Rep. Lincoln Diaz-BalartR-FL-21
Rep. Mary Bono MackR-CA-44
Rep. Ralph RegulaR-OH-16
Rep. Mike FergusonR-NJ-7
Rep. Jo Ann EmersonR-MO-8
Rep. Pete KingR-NY-3
Rep. Robert EhrlichR-MD-2
Rep. Fred UptonR-MI-6
Rep. Paul GillmorR-OH-5
Rep. Hal RogersR-KY-5
Rep. Ernie FletcherR-KY-6
Rep. Rodney FrelinghuysenR-NJ-11
Rep. Clay ShawR-FL-22
Rep. George GekasR-PA-17
Rep. Charlie BassR-NH-2
Rep. Joseph SkeenR-NM-2
Rep. Tom LathamR-IA-5
Rep. Zach WampR-TN-3
Rep. Anne NorthupR-KY-3
Rep. Bob NeyR-OH-18
Rep. Kay GrangerR-TX-12
Rep. Dave HobsonR-OH-7
Rep. Greg WaldenR-OR-2
Rep. Denny RehbergR-MT
Rep. Duke CunninghamR-CA-51
Rep. Tom DavisR-VA-11
Rep. W. Bill YoungR-FL-10
Rep. Bill ThomasR-CA-21
Rep. Deborah PryceR-OH-15
Rep. Judy BiggertR-IL-13
Rep. John ShimkusR-IL-20
Rep. Thomas ReynoldsR-NY-27
Rep. Ed WhitfieldR-KY-1
Rep. Vernon EhlersR-MI-3
Rep. Johnny IsaksonR-GA-6
Rep. Elton GalleglyR-CA-23
Rep. Buck McKeonR-CA-25
Rep. Joe KnollenbergR-MI-11
Rep. Don SherwoodR-PA-10
Rep. Ernest IstookR-OK-5
Rep. Kenny HulshofR-MO-9
Rep. Jim KolbeR-AZ-5
Rep. Steve BuyerR-IN-5
Rep. Jim NussleR-IA-2
Rep. John CookseyR-LA-5
Rep. Jennifer DunnR-WA-8
Rep. Lamar SmithR-TX-21
Rep. John BoozmanR-AR-3
Rep. Dave CampR-MI-4
Rep. Mike SimpsonR-ID-2
Rep. Ander CrenshawR-FL-4
Rep. Jerry WellerR-IL-11
Rep. Vito FossellaR-NY-13
Rep. Henry BrownR-SC-1
Rep. Darrell IssaR-CA-48
Rep. Melissa HartR-PA-4
Rep. George NethercuttR-WA-5
Rep. Henry HydeR-IL-6
Rep. David DreierR-CA-28
Rep. Richard BakerR-LA-6
Rep. Billy TauzinR-LA-3
Rep. Michael BilirakisR-FL-9
Rep. Robin HayesR-NC-8
Rep. Cass BallengerR-NC-10
Rep. Don YoungR-AK
Rep. Michael OxleyR-OH-4
Rep. Saxby ChamblissR-GA-8
Rep. Wes WatkinsR-OK-3
Rep. Mike RogersR-MI-8
Rep. Bill JenkinsR-TN-1
Rep. John BoehnerR-OH-8
Rep. Jim McCreryR-LA-4
Rep. Frank LucasR-OK-6
Rep. Bill ShusterR-PA-9
Rep. Richard BurrR-NC-5
Rep. J.C. WattsR-OK-4
Rep. Chip PickeringR-MS-3
Rep. Roger WickerR-MS-1
Rep. Porter GossR-FL-14
Rep. Ron LewisR-KY-2
Rep. John MicaR-FL-7
Rep. Rob PortmanR-OH-2
Rep. Doc HastingsR-WA-4
Rep. Robert AderholtR-AL-4
Rep. Ed SchrockR-VA-2
Rep. Adam PutnamR-FL-12
Rep. Duncan HunterR-CA-52
Rep. George RadanovichR-CA-19
Rep. Henry BonillaR-TX-23
Rep. Larry CombestR-TX-19
Rep. Van HillearyR-TN-4
Rep. Ed BryantR-TN-7
Rep. Randy ForbesR-VA-4
Rep. Dan MillerR-FL-13
Rep. John LinderR-GA-11
Rep. Roy BluntR-MO-7
Rep. Pat TiberiR-OH-12
Rep. John SununuR-NH-1
Rep. John SullivanR-OK-1
Rep. Gil GutknechtR-MN-1
Rep. David VitterR-LA-1
Rep. Kevin BradyR-TX-8
Rep. Scott McInnisR-CO-3
Rep. Joe WilsonR-SC-2
Rep. Jo Ann DavisR-VA-1
Rep. Todd TiahrtR-KS-4
Rep. Terry EverettR-AL-2
Rep. Ric KellerR-FL-8
Rep. Jim GibbonsR-NV-2
Rep. Jerry MoranR-KS-1
Rep. Mac ThornberryR-TX-13
Rep. Charlie NorwoodR-GA-10
Rep. Charles TaylorR-NC-11
Rep. Jack KingstonR-GA-1
Rep. Donald ManzulloR-IL-16
Rep. Paul RyanR-WI-1
Rep. Mark GreenR-WI-8
Rep. Gary MillerR-CA-41
Rep. Richard ArmeyR-TX-26
Rep. Dan BurtonR-IN-6
Rep. Richard PomboR-CA-11
Rep. Robert StumpR-AZ-3
Rep. Nick SmithR-MI-7
Rep. Joe BartonR-TX-6
Rep. Eric CantorR-VA-7
Rep. Sue MyrickR-NC-9
Rep. Tom PetriR-WI-6
Rep. Chris CannonR-UT-3
Rep. Tom DeLayR-TX-22
Rep. Wally HergerR-CA-2
Rep. Barbara CubinR-WY
Rep. Pete HoekstraR-MI-2
Rep. J.D. HayworthR-AZ-6
Rep. Roscoe BartlettR-MD-6
Rep. Christopher CoxR-CA-47
Rep. Dave WeldonR-FL-15
Rep. Mark KennedyR-MN-2
Rep. Mac CollinsR-GA-3
Rep. Jim DeMintR-SC-4
Rep. Bob GoodlatteR-VA-6
Rep. Pete SessionsR-TX-5
Rep. Jim RamstadR-MN-3
Rep. Jeff MillerR-FL-1
Rep. Joseph PittsR-PA-16
Rep. Howard CobleR-NC-6
Rep. Sam JohnsonR-TX-3
Rep. Steve ChabotR-OH-1
Rep. Jim RyunR-KS-2
Rep. Butch OtterR-ID-1
Rep. Bob BarrR-GA-7
Rep. John CulbersonR-TX-7
Rep. Cliff StearnsR-FL-6
Rep. Mike PenceR-IN-2
Rep. Todd AkinR-MO-2
Rep. Walter JonesR-NC-3
Rep. John ShadeggR-AZ-4
Rep. Dana RohrabacherR-CA-45
Rep. Pat ToomeyR-PA-15
Rep. Brian KernsR-IN-7
Rep. Jimmy DuncanR-TN-2
Rep. Phil CraneR-IL-8
Rep. Ed RoyceR-CA-39
Rep. James SensenbrennerR-WI-9
Rep. John HostettlerR-IN-8
Rep. Joel HefleyR-CO-5
Rep. Tom TancredoR-CO-6
Rep. Ron PaulR-TX-14
Rep. Bob SchafferR-CO-4
Rep. Jeff FlakeR-AZ-1

Data notes

The House’s recorded vote on the final version of the law (roll call 713 in Voteview), matched to the vote the record cites and checked against its totals. Positions are each member’s DW-NOMINATE score for that Congress, as on the Ideology page; left to right is more liberal to more conservative. Paired and announced yea votes count as yea. Lists follow the compass, most liberal first. A name links to a profile only for members of the current Congress. A law passed by voice vote or unanimous consent has no member list, and neither does a vote Voteview has not yet recorded.

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Committees

The committees the bill was sent to, and what each did with it.

Ways and Means Committee · House · referred to

Data notes

A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.

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Timeline

From introduction to signing, newest first: the committees, the floor and the president. 10 actions.

Dec 17, 2002Became lawBecame law · Became Public Law No: 107-358.
Became lawBecame law · Signed by President.
Dec 10, 2002PresidentPresident · Presented to President.
Nov 20, 2002FloorFloor · Passed Senate without amendment by Unanimous Consent.
Jun 4, 2002FloorFloor · Motion to reconsider laid on the table Agreed to without objection.
FloorFloor · On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 392 - 1 (Roll no. 207).House roll call 207
FloorFloor · At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
FloorFloor · Mr. Shaw moved to suspend the rules and pass the bill.
May 22, 2002CommitteeCommittee · Referred to House Ways and Means Committee
IntroducedIntroduced · Introduced in the House

Data notes

Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.

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Official record

The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.