| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §5122, sub-§2, ļO is enacted to read: |
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| | | O.__Compensation received by an individual or the | | individual's heirs from a government or private company as | | compensation for damages or injustice experienced by the | | individual as a victim of the Holocaust to the extent that | | the compensation is included in federal adjusted gross | | income. |
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| | | This bill provides an income tax deduction to individuals and | | their heirs for compensation received from a government or | | private company for damages or injustice experienced by the | | individual as a victim of the Holocaust. |
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