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.
Public Law 93-597 · H.R. 8214 · 93rd Congress · began in the House
Signed by Gerald Ford (R) on Jan 2, 1975 · Armed Forces and National Security
Sponsor: Rep. Wilbur Mills (D-AR-2)
Cosponsors: None
Passage votes
- HouseMethod not stated
- SenateMethod not stated
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
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, for a period of up two years beyond the cessation of combatant activities.
Permits the spouse of a serviceman missing in action to file a joint return for any taxable year beginning within two years after the cessation of combatant activities.
Declares valid the election of a spouse of a missing serviceman to file a joint return even though it is later found that such serviceman died in an earlier year.
Stipulates that the election to file a joint return may be revoked (1) by either the returning serviceman or the spouse prior to the due date for the taxable year, or (2) in cases which it is determined that the missing serviceman has died, by the executor or administrator of the deceased's estate by filing a separate return for the deceased.
Confers surviving spouse status to one whose spouse is missing in action from the date on which it is determined that the missing spouse died or a date two years after the cessation of combat activities whichever is earlier.
Forgives, for a period of up to two years beyond the cessation of combatant activities, the tax on the income of a serviceman dying while in a missing status when such serviceman served in a combat zone and was listed as missing, although it is subsequently determined that he died a year previous to that in which his missing status was changed.
Postpones specified filing deadlines for persons whose spouses are serving in a combat zone.
Extends tax treatment to the crew of the USS Pueblo comparable to that given those persons listed as missing during the Vietnam conflict.
Removes the requirement that there be an induction period in order to entitle servicemen to combat zone tax benefits.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 11 actions.
- Jan 2, 1975Became lawBecame law · Signed by President.
- PresidentPresident · Public law 93-597.
- Dec 24, 1974PresidentPresident · Measure presented to President.
- Dec 19, 1974FloorFloor · Measure passed Senate.
- Jul 8, 1974CommitteeCommittee · Reported by Senate Finance Committee
- Jan 24, 1974FloorFloor · Motion to recommit to Finance Committee passed Senate, roll call #13 (48-27).Senate roll call 13
- Aug 3, 1973FloorFloor · Measure passed House, amended.
- CommitteeCommittee · Referred to Senate Finance Committee
- Jul 24, 1973CommitteeCommittee · Reported by House Ways and Means Committee
- May 30, 1973CommitteeCommittee · Referred to House Ways and Means Committee
- IntroducedIntroduced · Introduced in the House
Data notes
Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.
Official record
The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.