An Act to amend the Manpower Development and Training Act of 1982
PL 92-277 (S.3054), enacted 04/24/1972

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