PUBLIC LAW 96-449—OCT. 14, 1980
94 STAT. 1971
(A) shall not be assessed, (B) if assessed, the assessment shall be abated, and (C) if collected, shall be credited or refunded as an overpayment. (b) DEATH MUST OCCUR WITHIN 2 YEARS OF CESSATION OF CAPHVE
STATUS.—This section shall not apply unless the death of the individual occurs within 2 years after such individual ceases to be in captive status. SEC. 203. SPOUSE MAY FILE JOINT RETURN.
5 USC 5561 note.
(a) GENERAL RULE.—If an individual is an American hostage who is in captive status, such individual's spouse may elect to file a joint return under section 6013(a) of the Internal Revenue Code of 1954 for 26 USC 6013. any taxable year— (1) which begins on or before the day which is 2 years after the date on which the hostage period ends, and (2) for which such spouse is otherwise entitled to file such a joint return. O?) CERTAIN RULES MADE APPLICABLE.—For purposes of subsection (a), paragraphs (2) and (4) of section 6013(f) of such Code (relating to joint return where individual is in missing status) shall apply as if the election described in subsection (a) of this section were an election described in paragraph (1) of such section 6013(0. SEC. 204. TIME FOR PERFORMING CERTAIN ACTS POSTPONED BY REASON OF CAPTIVE STATUS.
5 USC 5561 note.
(a) GENERAL RULE.—In the case of any individual who was at any time an American hostage, any period during which he was in captive status (and any period during which he was outside the United States and hospitalized as a result of captive status), and the next 180 days thereafter, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability (including any interest, penalty, additional amount, or addition to the tax) of such individual— (1) whether any of the acts specified in paragraph (1) of section 7508(a) of the Internal Revenue Code of 1954 was performed 26 USC 7508. within the time prescribed therefor, and (2) the amount of any credit or refund (including interest). (b) APPLICATION TO SPOUSE.—The provisions of this section shall apply to the spouse of any individual entitled to the benefits of subsection (a). The preceding sentence shall not cause this section to apply to any spouse for any taxable year beginning more than 2 years after the date on which the hostage period ends. (c) SECTION 7508(d) MADE AppucABLE.—Subsection (d) of section
7508 of the Internal Revenue Code of 1954 shall apply to subsection (a) in the same manner as if the benefits of subsection (a) were provided by subsection (a) of such section 7508. SEC. 205. DEFINITIONS AND SPECIAL RULES.
(a) AMERICAN HOSTAGE.—For purposes of this title, the term "American hostage" means any individual who, while— (1) in the civil service or the uniformed services of the United States, or (2) a citizen or resident alien of the United States rendering personal service to the United States abroad similar to the service of a civil officer or employee of the United States (as determined by the Secretary of State), is placed in a captive status during the hostage period.
5 USC 5561 note.
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