An Act to amend section 112 of the Internal Revenue Code of 1954 to exclude from gross income the entire amount of the compensation of members of the Armed Forces of the United States and of civilian employees who are prisoners of war, missing in action, or in a detained status during the Vietnam conflict
PL 92-279 (H.R.9900), enacted 04/26/1972

124 
PUBLIC LAW 92-277-APR. 24, 1972 
[86 STAT. 
April 24, 1972 
[S.3054] 
Public Law 92-277 
AN ACT 
To amend the Manpower Development and Training Act of 1962. 
Manpower 
Development and 
Training Act of 
196 2, amendment. 
82 Stat. 1352. 
76 Stat. 33. 
Certain U.S. 
Postal Service 
property, treat-
ment. 
64 Stat. 1100. 
20 u s e 236. 
Be it eiiacted hy the Senate and House of Representatives 
of the 
United States of AmeHca in Congress assembled, That (a) section 310 
of the Manpower Development and Training Act of 1962 (42 U.S.C. 
2620) is amended by striking out "1972" the first time it appears in 
such section and inserting in lieu thereof "1973". 
(b) Section 310 of the Manpower Development and Training Act 
of 1962 (42 U.S.C. 2620) is further amended by striking out the colon 
and the following: '•^Provided, That no disbursement of funds shall be 
made pursuant to the authority conferred under title I I of this Act 
after December 30,1972". 
SEC. 2. All real property of the United States which was transferred 
to the United States Postal Service and was, prior to such transfer, 
treated as Federal property for purposes of the Act of September 30, 
1950 (Public Law 874, Eighty-first Congress), shall continue to be 
treated as Federal property for such purpose for two years beyond the 
end of the fiscal year in which such transfer occurred. 
Approved April 24, 1972. 
April 24, 1972 
[H. J. Res.687] 
Public Law 92-278 
JOINT RESOLUTION 
To autliorize the President to designate tlie tliird Sunday in .June of eacli year 
as Fatlier's Day. 
Father's Day. 
Designation 
authorization. 
Resolved hy the Senate and House of Representatives 
of the United 
States of America In Congress asseinbled. That the third Sunday in 
June of each year is hereby designated as ""Father's Day". The Presi-
dent is authorized and requested to issue a proclamation calling on the 
appropriate Government officials to display the flag of the L^nited 
States on all Government buildings on such day, inviting the govern-
ments of the States and communities and the people of the L'nited 
States to observe such day with appropriate ceremonies, and urging 
our people to offer public and private expressions of such day to tlie 
abiding love and gratitude which they bear for their fathers. 
Approved April 24, 1972. 
April 26, 1972 
[H. R. 9900] 
Public Law 92-279 
AN ACT 
To amend section 112 of tlie Internal Revenue Code of 19.54 to exclude from 
gross income the entire amount of the compensation of members of the Armed 
Forces of the United States and of civilian employees v^^ho are prisoners of 
war, missing in action, or in a detained status during the Vietnam conflict. 
Prisoners of 
war, Vietnam con-
flict. 
Income tax ex-
clusion. 
68A Stat. 34; 
80 Stat. 1165. 
26 u s e 112. 
Be it enacted by the Senate and House of Representatives 
of the 
United States of America In Congress assembled, That section 112 of 
the Internal Revenue Code of 1954 (relating to certain combat pay 
of members of the Armed Forces) is amended by adding at the end 
thereof the following new subsection: 
"(d) PRISONERS or WAR, ETC. 
"(1) MEMBERS OF THE ARMED FORCES.—Gross income does not 
include compensation received for active service as a member of 
the Armed Forces of the United States for any month during any 
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 com-
pensation 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 Eevenue Code of 1954 ^9 stau 6
^
i
6
^
. 
(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 addi-
tional 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 enact-
ment 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 mean-
ing 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.