86 STAT. ]
PUBLIC LAW 92-279-APR. 26, 1972
125
part of which such member is in a missing status (as defined in section 651(2) of title 37, United States Code) during the Viet- so Stat. 625. nam conflict as a result of such conflict, other than a period with respect to which it is officially determined under section 552(c) of such title 37 that he is officially absent from his post of duty without authority. "(2) CiviLiAisr EMPLOYEES.—Gross income does riot include compensation received for active service as an employee for any month during any part of which such employee is in a missing status during the Vietnam conflict as a result of such conflict. For purposes of this paragraph, the terms 'active service', 'employee', and 'missing status' have the respective meanings given to such terms by section 5561 of title 5 of the United States Code. «« ^'^ ^«^"(3) PERIOD or CONFLICT.—For purposes of this subsection, the Vietnam conflict began February 28, 1961, and ends on the date designated by the President by Executive order as the date of the termination of combatant activities in Vietnam. For purposes of this subsection, an individual is in a missing status as a result of the Vietnam conflict if immediately before such status began he was performing service in Vietnam or was performing service in Southeast Asia in direct support of military operations in Vietnam." SEC. 2. Section 3401(a)(1) of the Internal Revenue Code of 1954 ^9 stau 6^i6^. (defining wages for purposes of withholding) is amended to read as follows: "(1) for active service performed in a month for which such employee is entitled to the benefits of section 112 (relating to certain combat pay.of members of the Armed Forces of the United States); or". SEC. 3. (a)(1) The amendment made by the first section of this Effective date. Act shall apply to taxable years ending on or after February 28, 1961. (2) If refund or credit of any overpayment for any taxable year Refund. resulting from the application of the amendment made by the first section of this Act (including interest, additions to the tax, and additional amounts) is prevented at any time before the expiration of the applicable period specified in paragraph (3) by the operation of any law or rule of law, such refund or credit of such overpayment may, nevertheless, be made or allowed if claim therefor is filed before the expiration of such applicable period. (3) For purposes of paragraph (2), the applicable period for any petk)dl°*'^^ individual with respect to any compensation is the period ending on whichever of the following days is the later: (A) the day which is one year after the date of the enactment of this Act, or (B) the day which is 2 years after the date on which it is determined that the individual's missing status (within the meaning of section 112(d) of the Internal Revenue Code of 1954) has ^"^^' P- ^^4. terminated for purposes of such section 112. (b) The amendments made by section 2 shall apply to wages paid Effective date. on or after the first day of the first calendar month which begins more than 30 days after the date of the enactment of this Act. Approved April 26, 1972.
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