A bill to amend sections 112, 692, 6013, and 7508 of the Internal Revenue Code of 1954 for the relief of certain members of the Armed Forces of the United States returning from the Vietnam conflict combat zone, and for other purposes.

Summary

Exempts from the income tax the compensation of members of the Armed Forces during the period of time in which they are hospitalized as a result of disease or injury incurred while serving in a combat zone, whether or not combatant activities are continuing. Exempts from the income tax the compensation of members of the Armed Forces paid during the last year in which they were in missing in action status. Permits the spouse of a serviceman or civilian missing in action as a result of service in a combat zone to file a joint return for any taxable year in which he is in a missing status. (Amends 26 U.S.C. 112(a)(2),(b)(2); 692(1); 6013(f); 7508)

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 4 April 1973

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

2. 4 April 1973

   Introduced

   Introduced in House

   Source: IntroReferral

3. 4 April 1973

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in House

  summary · EN · 4 April 1973

  Open at official source

Sponsors

• Rep. Frenzel, Bill [R-MN-3] · R · Sponsor
• · hswm00 · Standing

Related records

• related to → A bill to amend section 112, 692, 6012, and 7508 of the Internal Revenue Code of 1954 for the relief of certain members of the Armed Forces of the United States returning from the Vietnam conflict combat zone.