217.39 - PERSECUTED VICTIMS OF WORLD WAR II -- REPARATIONS -- HEIRS.

        217.39  PERSECUTED VICTIMS OF WORLD WAR II --
      REPARATIONS -- HEIRS.
         Notwithstanding any other law of this state, payments paid to and
      income from lost property of a victim of persecution for racial,
      ethnic, or religious reasons by Nazi Germany or any other Axis regime
      or as an heir of such victim which is exempt from state income tax as
      provided in section 422.7, subsection 35, shall not be considered as
      income or an asset for determining the eligibility for state or local
      government benefit or entitlement programs.  The proceeds are not
      subject to recoupment for the receipt of governmental benefits or
      entitlements, and liens, except liens for child support, are not
      enforceable against these sums for any reason.  
         Section History: Recent Form
         2000 Acts, ch 1103, §1, 3