18 U.S.C. § 3663 : US Code - Section 3663: Order of restitution

      (a)(1)(A) The court, when sentencing a defendant convicted of an
    offense under this title, section 401, 408(a), 409, 416, 420, or
    422(a) of the Controlled Substances Act (21 U.S.C. 841, 848(a),
    849, 856, 861, 863) (but in no case shall a participant in an
    offense under such sections be considered a victim of such offense
    under this section), or section 5124, 46312, 46502, or 46504 of
    title 49, other than an offense described in section 3663A(c), may
    order, in addition to or, in the case of a misdemeanor, in lieu of
    any other penalty authorized by law, that the defendant make
    restitution to any victim of such offense, or if the victim is
    deceased, to the victim's estate. The court may also order, if
    agreed to by the parties in a plea agreement, restitution to
    persons other than the victim of the offense.
      (B)(i) The court, in determining whether to order restitution
    under this section, shall consider - 
        (I) the amount of the loss sustained by each victim as a result
      of the offense; and
        (II) the financial resources of the defendant, the financial
      needs and earning ability of the defendant and the defendant's
      dependents, and such other factors as the court deems
      appropriate.

      (ii) To the extent that the court determines that the
    complication and prolongation of the sentencing process resulting
    from the fashioning of an order of restitution under this section
    outweighs the need to provide restitution to any victims, the court
    may decline to make such an order.
      (2) For the purposes of this section, the term "victim" means a
    person directly and proximately harmed as a result of the
    commission of an offense for which restitution may be ordered
    including, in the case of an offense that involves as an element a
    scheme, conspiracy, or pattern of criminal activity, any person
    directly harmed by the defendant's criminal conduct in the course
    of the scheme, conspiracy, or pattern. In the case of a victim who
    is under 18 years of age, incompetent, incapacitated, or deceased,
    the legal guardian of the victim or representative of the victim's
    estate, another family member, or any other person appointed as
    suitable by the court, may assume the victim's rights under this
    section, but in no event shall the defendant be named as such
    representative or guardian.
      (3) The court may also order restitution in any criminal case to
    the extent agreed to by the parties in a plea agreement.
      (b) The order may require that such defendant - 
        (1) in the case of an offense resulting in damage to or loss or
      destruction of property of a victim of the offense - 
          (A) return the property to the owner of the property or
        someone designated by the owner; or
          (B) if return of the property under subparagraph (A) is
        impossible, impractical, or inadequate, pay an amount equal to
        the greater of - 
            (i) the value of the property on the date of the damage,
          loss, or destruction, or
            (ii) the value of the property on the date of sentencing,

      less the value (as of the date the property is returned) of any
      part of the property that is returned;
        (2) in the case of an offense resulting in bodily injury to a
      victim including an offense under chapter 109A or chapter 110 - 
          (A) pay an amount equal to the cost of necessary medical and
        related professional services and devices relating to physical,
        psychiatric, and psychological care, including nonmedical care
        and treatment rendered in accordance with a method of healing
        recognized by the law of the place of treatment;
          (B) pay an amount equal to the cost of necessary physical and
        occupational therapy and rehabilitation; and
          (C) reimburse the victim for income lost by such victim as a
        result of such offense;

        (3) in the case of an offense resulting in bodily injury also
      results in the death of a victim, pay an amount equal to the cost
      of necessary funeral and related services;
        (4) in any case, reimburse the victim for lost income and
      necessary child care, transportation, and other expenses related
      to participation in the investigation or prosecution of the
      offense or attendance at proceedings related to the offense;
        (5) in any case, if the victim (or if the victim is deceased,
      the victim's estate) consents, make restitution in services in
      lieu of money, or make restitution to a person or organization
      designated by the victim or the estate; and
        (6) in the case of an offense under sections 1028(a)(7) or
      1028A(a) of this title, pay an amount equal to the value of the
      time reasonably spent by the victim in an attempt to remediate
      the intended or actual harm incurred by the victim from the
      offense.

      (c)(1) Notwithstanding any other provision of law (but subject to
    the provisions of subsections (a)(1)(B)(i)(II) and (ii),(!1) when
    sentencing a defendant convicted of an offense described in section
    401, 408(a), 409, 416, 420, or 422(a) of the Controlled Substances
    Act (21 U.S.C. 841, 848(a), 849, 856, 861, 863), in which there is
    no identifiable victim, the court may order that the defendant make
    restitution in accordance with this subsection.

      (2)(A) An order of restitution under this subsection shall be
    based on the amount of public harm caused by the offense, as
    determined by the court in accordance with guidelines promulgated
    by the United States Sentencing Commission.
      (B) In no case shall the amount of restitution ordered under this
    subsection exceed the amount of the fine which may be ordered for
    the offense charged in the case.
      (3) Restitution under this subsection shall be distributed as
    follows:
        (A) 65 percent of the total amount of restitution shall be paid
      to the State entity designated to administer crime victim
      assistance in the State in which the crime occurred.
        (B) 35 percent of the total amount of restitution shall be paid
      to the State entity designated to receive Federal substance abuse
      block grant funds.

      (4) The court shall not make an award under this subsection if it
    appears likely that such award would interfere with a forfeiture
    under chapter 46 or chapter 96 of this title or under the
    Controlled Substances Act (21 U.S.C. 801 et seq.).
      (5) Notwithstanding section 3612(c) or any other provision of
    law, a penalty assessment under section 3013 or a fine under
    subchapter C of chapter 227 shall take precedence over an order of
    restitution under this subsection.
      (6) Requests for community restitution under this subsection may
    be considered in all plea agreements negotiated by the United
    States.
      (7)(A) The United States Sentencing Commission shall promulgate
    guidelines to assist courts in determining the amount of
    restitution that may be ordered under this subsection.
      (B) No restitution shall be ordered under this subsection until
    such time as the Sentencing Commission promulgates guidelines
    pursuant to this paragraph.
      (d) An order of restitution made pursuant to this section shall
    be issued and enforced in accordance with section 3664.