(1) In general
Subject to paragraph (2), in the case of any individual whose death was a direct result of the Pan American Airways Flight 103 terrorist disaster over Lockerbie, Scotland, on December 21, 1988, any tax imposed by subtitle A of title 26
shall not apply
(A) with respect to the taxable year which includes December 21, 1988, and
(B) with respect to the prior taxable year.