Holocaust Victims Tax Fairness Act of 2001

Holocaust Victims Tax Fairness Act of 2001 - Excludes from gross income and from adjusted gross income computations which consider excluded income (including Social Security benefits) specified restitution payments received by persons (or heirs) persecuted for racial or religious reasons by Nazi Germany, its allied or controlled countries, or any other Axis regime.

Excludes such payments from eligibility and benefits determinations for purposes of Federal or federally assisted means-tested programs.