1950
PUBLIC LAW 93-597-JAN. 2, 1975
[88 STAT.
Public Law 93-597 January 2, 1975
[H. R. 8214]
Internal Reve
-^N ACT
rp^ 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.
Be it enacted by the Senate and House of Representatives United States of ATnefica in Congress assembled.
nue Code of 1954, •' "^ amendments. S E C T I O N 1. AMENDMENT O F 1954 C O D E.
26 USC 1 e^ seq, 26 USC 112.
of the
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Except as otherwise provided in this Act, whenever an amendment is expressed in terms of an amendment to a section or other provision, the reference shall be considered to be a section or other provision of the Internal Revenue Code of 1954. SEC. 2. CERTAIN COMBAT PAY OF MEMBERS OF THE ARMED FORCES. (a) AMENDMENT or SUBSECTIONS (a) AND (b) OF SECTION 112.—
Subsections (a) and (b) of section 112 (relating to certain combat pay of members of the Armed Forces) are each amended— (1) by striking out "during an induction period" in paragraph (!)• .. . . . . (2) by striking out "during an induction period; but this paragraph shall not apply for any month during any part of which there are no combatant activities in any combat zone as determined under subsection (c)(3) of this section" in paragraph (2), and inserting in lieu thereof "; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone", and (3) by adding at the end thereof the following new sentence: "With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month beginning more than 2 years after the date of the enactment of this sentence." (b) CONFORMING AMENDMENT.—Subsection (c) of section 112 is 26 ote
use
112
26
use
6013
amended by striking out paragraph (5). (c) EFFECTIVE DATE.—The amendments made by this section shall take effect on July 1, 1973. SEC. 3. JOINT RETURNS; SURVIVING SPOUSE. (a) JOINT RETURNS.—Section 6013 (relating to joint returns of
income tax by husband and wife) is amended by adding at the end thereof the following new subsection: " (f) JOINT RETURN WHERE INDIVIDUAL I S I N MISSING STATUS.—For
purposes of this section and subtitle A— "(1) ELECTION BY SPOUSE.—If—
" (A) an individual is in a missing status (within the meaning of paragraph (3)) as a result of service in a combat zone (as determined for purposes of section 112), and " (B) the spouse of such individual is otherwise entitled to file a joint return for any taxable year which begins on or before the day which is 2 years after the date designated under section 112 as the date of termination of combatant activities in such zone, then such spouse may elect under subsection (a) to file a joint return for such taxable year. With respect to service in the combat zone designated for purposes of the Vietnam conflict, no such election may be made for any taxable year beginning more than 2 years after the date of the enactment of this sentence.
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