Page:United States Statutes at Large Volume 78.djvu/479

 78 STAT. ]

PUBLIC LAW 88-428-AUG. 14, 1964

437

Public Law 88-428 AN ACT

August 14, 1964 rH

To further amend the Missing Persons Act to cover certain persons detained in foreign countries against their will, and for other purposes.,

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Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Missing soni^A^t^ ^^"^ Persons Act, as amended (50 U.S.C. App. 1001 et seq.), is amended amendment. as follows: (1) Section 1(a) is amended— se Stat. i43. (A) by striking out clauses (1) and (2) and by inserting the following in place thereof: "(1) a member of the uniformed servicas as defined in section 101 (3) and (23) of title 37, United States Code;" and ^^^ ^'^'- ^^i. (B) by redesignating clause (3) as clause "(2)-'. (2) Section l(^b) is amended— (A) by inserting the words "Air Force," after the word "Navy,"; and (B) by striking out the words "paragraph (a)(3) above" and inserting the words "paragraph (a)(2) above" in place thereof. (3) Section 2(a) is amended— ^i s^at. 491. (A) by striking out the words "or besieged by a hostile force" in the first sentence and inserting the words "besieged by a hostile force, or detained in a foreign country against his will" in place thereof; (B) by inserting the words "or employment" after the word "service" in the second sentence; and (C) by striking out the words "or besieged by a hostile force" in the last sentence and inserting the words "besieged by a hostile force, or detained in a foreign country against their will" in place thereof. (4) The first sentence of section 5 is amended— so use 1°^^' (A) by striking out the words "missing or missing in action" 1005. and inserting the words "entitled under section 2 of this Act to receive or be credited with pay and allowances" in place thereof; and (B) by striking out the words "being a prisoner or of being interned" and inserting the words "the circumstances of the continued absence" in place thereof. (5) Section 6 is amended— J^ ^^^ ^21. (A) by striking out the words "and in the hands of a hostile looe. force or is interned in a foreign country" in the first sentence; and (B) by striking out the words "or missing in action" in the second sentence and inserting the words "under the conditions specified in section 2 of this Act" in place thereof. (6) Section 7 is amended by striking out the words "in November 100°."^^ ^^^' 1941 and any month subsequent thereto". (7) Section 10 is amended by inserting the words "Air Force," 10^10"^^^^^' after the word "Navy". (8) The first sentence of section 12 is amended by striking out the J12^^^ °^^' words "missing for a period of thirty days or more, interned in a foreign country, or captured by a hostile force" and inserting the words "absent for a period of thirty days or more in any status listed in section 2 of this Act" in place thereof. Tax deferment. (9) Section 13 is amended to read as follows: "SEC. 13. Notwithstanding any other provision of law, in the case of any taxable year beginning after December 31, 1940, no Federal income tax return of, or payment of any Federal income tax by—

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