ETHNICITY, SEXUAL ORIENTATION, OR NATIONAL ORIGIN, WHETHER OR NOT THE
INDIVIDUAL WAS ACTUALLY A MEMBER OF ANY OF THOSE GROUPS, OR BECAUSE
THE INDIVIDUAL ASSISTED OR ALLEGEDLY ASSISTED ANY OF THOSE GROUPS,
BETWEEN JANUARY 1, 1929 AND DECEMBER 31, 1945, IN THE COUNTRY OF NAZI
GERMANY, AREAS OCCUPIED BY NAZI GERMANY, THOSE EUROPEAN COUNTRIES
ALLIED WITH NAZI GERMANY, AREAS OCCUPIED BY THOSE EUROPEAN COUNTRIES
ALLIED WITH NAZI GERMANY, OR ANY OTHER NEUTRAL EUROPEAN COUNTRY OR
AREA IN EUROPE UNDER THE INFLUENCE OR THREAT OF INVASION BY NAZI
GERMANY OR BY ANY EUROPEAN COUNTRY ALLIED WITH OR OCCUPIED BY NAZI
GERMANY.

(III) "NAZI GERMANY" MEANS:

1. FOR THE PERIOD FROM 1929 TO 1933, THE REPUBLIC OF
GERMANY, COMMONLY REFERRED TO AS THE WEIMAR REPUBLIC; AND

2. FOR THE PERIOD FROM 1933 THROUGH 1945, DEUTSCHE

REICH.

(2) THE INHERITANCE TAX DOES NOT APPLY TO THE RECEIPT OF
PROPERTY THAT IS:

(I) TANGIBLE OR INTANGIBLE PROPERTY OR COMPENSATION FOR
TANGIBLE OR INTANGIBLE PROPERTY THAT WAS SEIZED, MISAPPROPRIATED, OR
LOST AS A RESULT OF THE ACTIONS OR POLICIES OF NAZI GERMANY TOWARD A
HOLOCAUST VICTIM; OR

(II) AMOUNTS RECEIVED BY A DECEDENT AS REPARATIONS OR
RESTITUTION FOR THE LOSS OF LIBERTY OR DAMAGE TO THE HEALTH OF THE
DECEDENT BECAUSE THE DECEDENT WAS:

1. A HOLOCAUST VICTIM; OR

2. A SPOUSE OR DESCENDANT OF A HOLOCAUST VICTIM.

(3) THE EXCLUSION UNDER PARAGRAPH (2) OF THIS SUBSECTION
INCLUDES INTEREST ON THE PROCEEDS RECEIVABLE AS INSURANCE UNDER
POLICIES ISSUED BY EUROPEAN INSURANCE COMPANIES PRIOR TO AND DURING
WORLD WAR II TO A HOLOCAUST VICTIM.

(4) THE EXCLUSION UNDER PARAGRAPH (2) OF THIS SUBSECTION DOES
NOT INCLUDE:

(I) ASSETS ACQUIRED WITH THE ASSETS DESCRIBED IN
PARAGRAPH (2) OF THIS SUBSECTION; OR

(II) ASSETS ACQUIRED WITH THE PROCEEDS FROM THE SALE OF
THE ASSETS DESCRIBED IN PARAGRAPH (2) OF THIS SUBSECTION.

(5) THE SUBTRACTION UNDER PARAGRAPH (2)(I) OF THIS SUBSECTION
SHALL ONLY APPLY IF THE DECEDENT: