US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 30
                                  INCOME TAX
    63-3022G.  MONEYS PAID TO JAPANESE-AMERICANS FOR REPARATIONS FOR WORLD WAR
II DISPLACEMENT. (1) Amounts paid to eligible individuals shall not be
included as Idaho taxable income if the payment was made from the United
States civil liberties public education fund which is created by public law
100-383 (102 Stat. 905).
    (2)  As used in this section, the term "eligible individual" means any
living individual of Japanese ancestry who, during the evacuation, relocation
and internment period was a United States citizen or a permanent resident
alien, and who was confined, held in custody, relocated or otherwise deprived
of liberty or property as a result of:
    (a)  Executive order number 9066 dated February 19, 1942;
    (b)  The act entitled "An act to provide a penalty for violation of
    restrictions or orders with respect to persons entering, remaining in,
    leaving or committing any act in military areas or zones" approved March
    21, 1942 (56 Stat. 173); or
    (c)  Any other executive order, presidential proclamation, law of the
    United States, directive of the armed forces of the United States or other
    action made by or on behalf of the United States or its agents,
    representatives, officers or employees respecting the evacuation,
    relocation or internment of individuals solely on the basis of Japanese
    ancestry.
    (3)  As used in this section, the term "evacuation, relocation and
internment period" means that period beginning on December 7, 1941, and ending
on June 30, 1946.
    (4)  As used in this section the term "permanent resident alien" means an
alien lawfully admitted into the United States for permanent residence.