Rep. Bingham, Jonathan B. [D-NY-22] (Introduced 02/08/1973)
Summary: H.R.4197 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (02/08/1973)
Prisoner of War Tax Relief Act - Excludes, under the Internal Revenue Code of 1954, from gross income any amounts received by prisoners of war when such individuals were in a missing status as a result of the Vietnam conflict.
States that in the case of any spouse of a missing serviceman, gross income does not include any amount, not in excess of $20,000, received by such spouse during the taxable year in which the missing status of such serviceman terminates. Exempts from State and local income taxes the salaries of such prisoners.
Summary: H.R.4197 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (02/08/1973)
Prisoner of War Tax Relief Act - Excludes, under the Internal Revenue Code of 1954, from gross income any amounts received by prisoners of war when such individuals were in a missing status as a result of the Vietnam conflict.
States that in the case of any spouse of a missing serviceman, gross income does not include any amount, not in excess of $20,000, received by such spouse during the taxable year in which the missing status of such serviceman terminates. Exempts from State and local income taxes the salaries of such prisoners.
Summary: H.R.4197 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (02/08/1973)
Prisoner of War Tax Relief Act - Excludes, under the Internal Revenue Code of 1954, from gross income any amounts received by prisoners of war when such individuals were in a missing status as a result of the Vietnam conflict.
States that in the case of any spouse of a missing serviceman, gross income does not include any amount, not in excess of $20,000, received by such spouse during the taxable year in which the missing status of such serviceman terminates. Exempts from State and local income taxes the salaries of such prisoners.
Summary: H.R.4197 — 93rd Congress (1973-1974)
There is one summary for this bill. Bill summaries are authored by CRS.
Shown Here:Introduced in House (02/08/1973)
Prisoner of War Tax Relief Act - Excludes, under the Internal Revenue Code of 1954, from gross income any amounts received by prisoners of war when such individuals were in a missing status as a result of the Vietnam conflict.
States that in the case of any spouse of a missing serviceman, gross income does not include any amount, not in excess of $20,000, received by such spouse during the taxable year in which the missing status of such serviceman terminates. Exempts from State and local income taxes the salaries of such prisoners.
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