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United States · Bill · HR

H.R. 4197 (93rd)

Prisoner of War Tax Relief Act

referredUnited States· United States Congress· EN

Introduced

8 February 1973

Last action

—

Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

3 September 2025

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Summary

Prisoner of War Tax Relief Act - Excludes, under the Internal Revenue Code of 1954, from gross income any amounts received by prisoners of war when such individuals were in a missing status as a result of the Vietnam conflict. States that in the case of any spouse of a missing serviceman, gross income does not include any amount, not in excess of $20,000, received by such spouse during the taxable year in which the missing status of such serviceman terminates. Exempts from State and local income taxes the salaries of such prisoners.

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1 official file

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