Page:United States Statutes at Large Volume 94 Part 2.djvu/692

 94 STAT. 1970

Definitions.

50 USC app. 501.

PUBLIC LAW 96-449—OCT. 14, 1980

excluding the benefits provided by sections 104,105,106,400 through 408, 501 through 512, and 514 (50 U.S.C. App. 514, 515, 516, 540 through 548,561 through 572, and 574). (b) In applying such Act for purposes of this section— (1) the term "person in the military service" is deemed to include any such American hostage; (2) the term "period of military service" is deemed to include the period during which such American hostage is in a captive status; and (3) references to the Secretary of the Army, the Secretary of the Navy, the Adjutant General of the Army, the Chief of Naval Personnel, and the Commandant, United States Marine Corps, are deemed to be references to the Secretary of State. (c) The preceding provisions of this section shall not apply with respect to any American hostage covered by such provisions of the Soldiers' and Sailors* Civil Relief Act of 1940 by reason of being in the Armed Forces. APPLICABILITY TO COLOMBIAN HOSTAGE

Richard Starr. 5 USC 5561 note.

SEC. 106. Notwithstanding the requirements of section 101(1), for purposes of this title, Richard Starr of Edmonds, Washington, who, as a Peace Corps volunteer, was held captive in Colombia and released on or about February 10, 1980, shall be held and considered to be an American hostage placed in a captive status on November 4, 1979. EFFECTIVE DATE

5 USC 5561 note.

SEC. 107. The preceding provisions of this title shall take effect as of November 4, 1979.

TITLE II—TAX PROVISIONS 5 USC 5561 note.

SEC. 201. COMPENSATION EXCLUDED FROM GROSS INCOME.

26 USC 1.

For purposes of the Internal Revenue Code of 1954, the gross income of an individual who was at any time an American hostage does not include compensation from the United States received for any month during any part of which such individual was— (1) in captive status, or (2) hospitalized as a result of such individual's captive status.

5 USC 5561 note.

SEC. 202. INCOME TAXES OF HOSTAGES WHERE DEATH RESULTS FROM CAPTIVE STATUS.

26 USC 1.

(a) GENERAL RULE.—In the case of an individual who was at any time an American hostage and who dies as a result of injury or disease or physical or mental disability incurred or aggravated while such individual was in captive status— (1) any tax imposed by subtitle A of the Internal Revenue Code of 1954 shall not apply with respect to— (A) the taxable year in which falls the date of such individual's death, or (B) any prior taxable year ending on or after the first day such individual was in captive status, and (2) any tax imposed under such subtitle A for taxable years preceding those specified in paragraph (1) which is unpaid at the date of such individual's death (including interest, additions to the tax, and additional amounts)—

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