For eligible individuals and families who were victims of terrorist attacks, special tax relief provisions were enacted under the Victims of Terrorism Tax Relief Act of 2001. Under this act, the following amounts are not included in income.

• Certain disability payments received in tax years ending after September 10, 2001, for injuries sustained in a terrorist attack.
• Payments from the September 11th Victim Compensation Fund of 2001.
• Qualified disaster relief payments made after September 10, 2001, to cover personal, family, living, or funeral expenses incurred because of a terrorist attack.
• Death benefits paid by an employer to the survivor of an employee if the benefits are paid because the employee died as a result of a terrorist attack.

The Act also provides that 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).