An Act to modify the tax treatment of members of the Armed Forces of the United States and civilian employees who are prisoners of war or missing in action, 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)

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Documents

3 official files

• Public Law (PDF)

  Public Law · EN · 3 January 1975

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• Public Law

  summary · EN · 2 January 1975

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• Introduced in House

  summary · EN · 30 May 1973

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