An Act to amend the Internal Revenue Code of 1954 to provide that the deduction for child care expenses shall be available to a wife who has been deserted by and cannot locate her husband on the same basis as a single woman
PL 88-4 (H.R.2085), enacted 04/02/1963

March 28, 1963 
[H. R. 2438] 
PUBLIC LAW 88-2-MAR. 28, 1963 
[77 STAT. 
Public Law 88-2 
AN ACT 
To extend the indurtion provisions of the Universal Military Training and 
Service Act, and for other purposes. 
Draft extension, 
etc. 
73 Stat. 13. 
10 u s e 3201 
note. 
73 Stat. 13. 
50 u s e app. 
454 note. 
76 Stat. 
465. 
464, 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That section 17(c) 
of the Universal Military Training and Service Act, as amended (50 
App. U.S.C. 467(c)), is amended by striking out "July 1, 1963" and 
inserting in place thereof "July 1, 1967". 
SEC. 2. Section 1 of the Act of August 3, 1950, chapter 537, as 
amended (73 Stat. 13), is amended by striking out "July 1,1963" and 
inserting in place thereof "July 1,1967". 
SEC. 3. Section 16 of the Dependents Assistance Act of 1950, as 
amended (50 App. U.S.C. 2216), is amended by striking out "July 
1, 1963" and inserting in place thereof "July 1, 1967". 
SEC. 4. Section 9 of the Act of June 27, 1957, Public Law 85-62, as 
amended (73 Stat. 13), is amended by striking out "July 1, 1963" and 
inserting in place thereof "July 1, 1967". 
SEC. 5. Sections 302 and 303 of title 37, United States Code, are 
each amended by striking out "July 1, 1963" wherever that date 
appears and inserting in place thereof "July 1,1967". 
Approved March 28, 1963-
April 2, 1963 
[H. R. 212] 
Public Law 
AN ACT 
To amend section 904, title 38, United States Code, so that burial allowances 
might be paid in cases where discharges were changed by competent 
authority after death of the veteran from dishonorable to. conditions other 
than dishonorable. 
Deceased vet-
erans. 
Burial expenses. 
72 Stat. 1170. 
Be it enacted hy the Seriate and House of Representatives 
of the 
United States of America in Congress assembled, That section 904, 
title 38, United States Code, is amended by inserting, immediately 
after the first sentence thereof the following new sentence: "If the 
burial allowance was not payable at the death of the veteran because 
of the nature of his discharge from the service, but after his death his 
discharge has been corrected by competent authority so as to reflect 
a discharge from the service under conditions other than dishonorable, 
then the burial allowance may be paid if a claim is filed within two 
years from whichever last occurs, the date of correction of the 
discharge or the date of enactment of this sentence." 
Approved April 2, 1963. 
April 2, 1963 
[H. R. 2085] 
Public Law 
AN ACT' 
To amend the Internal Revenue Code of 1954 to provide that the deduction for 
child care expenses shall be available to a wife who has been deserted by and 
cannot locate her husband on the same basis as a single woman. 
Income taxes. 
Child care ex-
penses, deduc-
tion. 
68A Stat, 70. 
Be it enacted by the Senate and the House of Representatives 
of tTie 
United 
States of^ America 
in Congress assemhled, That section 
214(c) (3) of the Internal Revenue Code of 1954 (relating to determi-
nation of marital status for purposes of the deduction for child care 
expenses) is amended by inserting " ( A ) " after "if" and bv inserting 
77 STAT.] 
PUBLIC LAW 88-7-APR. 9, 1963 
before the period at the end thereof the following: ", or (B) she has 
been deserted by her husband, does not know his whereabouts (and 
has not known his whereabouts at any time during the taxable year), 
and has applied to a court of competent jurisdiction for appropriate 
process to compel him to pay support or otherwise to comply with 
the law or a judicial order, as determined under regulations of the 
Secretary or his delegate" . 
SEC. 2. The amendments made by the first section of this Act shall Applicability. 
apply only with respect to taxable years ending after the date of the 
enactment of this Act. 
Approved April 2, 1963. 
Public Law 88-5 
AN ACT 
Aprils, 1963 
To extend the provisions of section 3 of Public Law 87-346, relating to dual 
[
S
* 1035] 
rate contracts. 
Be it enacted hy the Senate and House of Representati/ves of the 
United States of America in Congress assembled^ That section 3 of the 
ouai rate con-
Act of October 3,1961 (Public Law 87-346: 75 Stat. 762), is amended ^Tir'rco''*/,",*^''"-
as f o l l o w s : 
note. 
(a) By striking the words "of not to exceed one year after such 
filing" from the next to last sentence and inserting in lieu thereof "but 
not beyond April 3,1964". 
(b) By striking the Avord "year" from the last sentence and insert-
ing in lieu thereof the Avord "period". 
Approved April 3, 1963. 
Public Law 88-6 
AN ACT 
April 9, 1963 
To pr<K'laim Sir Winston Churchill an honorary citizen of the United States 
[H. R. 43 74] 
of America. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That the President 
sir winston 
of the United States is hereby authorized and directed to declare by churchiii. 
1 
• 
1 
o * 
-tTT" 
/-N1 
1 •!! 1 -
1
1 1 
1 
• • 
Honorary citi-
proclamation that oir Winston Churchill shall be an honoraiy citizen zenship. 
of the United States of America. 
Approved April 9, 1963, 2:45 p.m. 
Public Law 88-7 
JOINT RESOLUTION 
April 9, 1963 
Designating the six-diay period bej^inning April 15, 196:3, as "National Harmony [H- J- Res- 282] 
Week", and for other purposes. 
Whereas April 11, 1963, marks the twenty-fifth anniversary of the 
founding of the Society for the Preservation and Encouragement 
of Barber Shop Quartet Singing in America, Incorporated; and 
Whereas the Society for the Preservation and Encouragement of 
Barber Shop Quartet Sinking in America, Incorporated, a non-
profit, fraternal organization dedicated to the preservation and 
promotion of the uniquely American art form known as the barber-