18 U.S.C. § 3663A : US Code - Section 3663A: Mandatory restitution to victims of certain crimes

      (a)(1) Notwithstanding any other provision of law, when
    sentencing a defendant convicted of an offense described in
    subsection (c), the court shall order, in addition to, or in the
    case of a misdemeanor, in addition to or in lieu of, any other
    penalty authorized by law, that the defendant make restitution to
    the victim of the offense or, if the victim is deceased, to the
    victim's estate.
      (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 shall also order, if agreed to by the parties in a
    plea agreement, restitution to persons other than the victim of the
      (b) The order of restitution shall 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, impracticable, or inadequate, pay an amount equal
        to - 
            (i) 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,

            (ii) 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 - 
          (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 that
      results in the death of the victim, pay an amount equal to the
      cost of necessary funeral and related services; and
        (4) in any case, reimburse the victim for lost income and
      necessary child care, transportation, and other expenses incurred
      during participation in the investigation or prosecution of the
      offense or attendance at proceedings related to the offense.

      (c)(1) This section shall apply in all sentencing proceedings for
    convictions of, or plea agreements relating to charges for, any
    offense - 
        (A) that is - 
          (i) a crime of violence, as defined in section 16;
          (ii) an offense against property under this title, or under
        section 416(a) of the Controlled Substances Act (21 U.S.C.
        856(a)), including any offense committed by fraud or deceit; or
          (iii) an offense described in section 1365 (relating to
        tampering with consumer products); and

        (B) in which an identifiable victim or victims has suffered a
      physical injury or pecuniary loss.

      (2) In the case of a plea agreement that does not result in a
    conviction for an offense described in paragraph (1), this section
    shall apply only if the plea specifically states that an offense
    listed under such paragraph gave rise to the plea agreement.
      (3) This section shall not apply in the case of an offense
    described in paragraph (1)(A)(ii) if the court finds, from facts on
    the record, that - 
        (A) the number of identifiable victims is so large as to make
      restitution impracticable; or
        (B) determining complex issues of fact related to the cause or
      amount of the victim's losses would complicate or prolong the
      sentencing process to a degree that the need to provide
      restitution to any victim is outweighed by the burden on the
      sentencing process.

      (d) An order of restitution under this section shall be issued
    and enforced in accordance with section 3664.