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(B) which is identified by the Secretary of State in the Federal Register. (5) The term “missing status"

(A) in the case of employees, has the meaning given it in section 5561(5) of title 5, United States Code;

(B) in the case of members of the uniformed services, has the meaning given it in section 551(2) of title 37, United States Code; and

(C) in the case of other individuals, has a similar meaning as that provided under such sections, as determined by

the Secretary of State. (6) The terms “pay and allowances", "employee", and "agency” have the meanings given to such terms in section 5561 of title 5, United States Code, and the terms "civil service", "uniformed services”, and “armed forces” have the meanings given

to such terms in section 2101 of such title 5. PAY AND ALLOWANCES MAY BE ALLOTTED TO SPECIAL SAVINGS FUND

SEC. 102. (a) The Secretary of the Treasury shall establish a sav. ings fund to which the head of an agency may allot all or any portion of the pay and allowances of any American hostage which are for pay periods during which the American hostage is in a captive status and which are not subject to an allotment under section 5563 of title 5, United States Code, under section 553 of title 37, United States Code, or under any other provision of law.

(b) Amounts so allotted to the savings fund shall bear interest at a rate which, for any calendar quarter, shall be equal to the average rate paid on United States Treasury bills with three-month maturities issued during the preceding calendar quarter. Such interest shall be compounded quarterly.

(c) Amounts may be allotted to the savings fund from pay and allowances for any pay period ending after November 4, 1979, and before the establishment of the savings fund. Interest on amounts allotted from the pay and allowances for any such pay period shall be calculated as if the allotment had occurred at the end of the pay period.

(d) Amounts in the savings fund credited to any American hostage shall be considered as pay and allowances for purposes of section 5563 of title 5, United States Code (or in the case of a member of the uniformed services, for purposes of section 553 of title 37, United States Code) and shall otherwise be subject to withdrawal under procedures which the Secretary of the Treasury shall establish.

Unite amounts for any cald States

MEDICAL AND HEALTH CARE AND RELATED EXPENSES SEC. 103. Under regulations prescribed by the President, the head of an agency may pay (by advancement or reimbursement) any individual who is an American hostage, or any family member of such an individual, for medical and health care, and other expenses related to such care, to the extent such care

(1) is incident to that individual being an American hostage; and

(2) is not covered by insurance.

EDUCATION AND TRAINING SEC. 104. (a)(1) Under regulations prescribed by the President, the head of an agency shall pay (by advancement or reimbursement) a spouse or child of an American hostage for expenses incurred for subsistence, tuition, fees, supplies, books, and equipment, and other educational expenses, while attending an educational or training institution.

(2) Except as provided in paragraph (3), payments shall be available under this subsection for a spouse or child of an individual who is an American hostage for education or training which occurs

(A) after the nineteenth day after the date the individual is placed in a captive status, and (B) on or before

(i) the end of any semester or quarter (as appropriate) which begins before the date on which the hostage ceases to be in a captive status, or

(ii) if the educational or training institution is not operated on a semester or quarter system, the earlier of the end of any course which began before such date or the end

of the twelve-week period following that date. In order to respond to special circumstances, the President may specify a date for purposes of cessation of assistance under subparagraph (B) which is later than the date which would otherwise apply under subparagraph (B).

(3) In the event an American hostage dies and the death is incident to that individual being an American hostage, payments shall be available under this subsection for a spouse or child of an individual who is an American hostage for education or training which occurs after the date of death.

(4) The preceding provisions of this subsection shall not apply with respect to any spouse or child who is eligible for assistance under chapter 35 of title 38, United States Code.

(b)(1) In order to respond to special circumstances, the head of an agency may, under regulations prescribed by the President, pay (by advancement or reimbursement) an American hostage for expenses incurred for subsistence, tuition, fees, supplies, books, and equipment, and other educational expenses, while attending an educational or training institution.

(2) Payments shall be available under this subsection for an American hostage for education or training which occurs

(A) after the termination of such hostages' captive status, and (B) on or before

(i) the end of any semester or quarter (as appropriate) which begins before the date which is 10 years after the day on which the hostage ceases to be in a captive status, or

(ii) if the educational or training institution is not operated on a semester or quarter system, the earlier of the end of any course which began before such date or the end of the twelve-week period following that date.

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TITLE II–TAX PROVISIONS COMPENSATION EXCLUDED FROM GROSS INCOME SEC. 201. For purposes of the Internal Revenue Code of 1986,2 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.

INCOME TAXES OF HOSTAGE WHERE DEATH RESULTS FROM CAPTIVE

STATUS SEC. 202. (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 19862 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, addi-
tions to the tax, and additional amounts)

(A) shall not be assessed,
(B) if assessed, the assessment shall be abated, and

(C) if collected, shall be credited or refunded as an over

payment. (b) DEATH MUST OCCUR WITHIN 2 YEARS OF CESSATION OF CAPTIVE STATUS.—This section shall not apply unless the death of the individual occurs within 2 years after such individual ceases to be in captive status.

SPOUSE MAY FILE JOINT RETURN SEC. 203. (a) GENERAL RULE.-If an individual is an American hostage who is in captive status, such individual's spouse may elect to file a joint return under section 6013(a) of the Internal Revenue Code of 1986 2 for any taxable year

(1) which begins on or before the day which is 2 years after the date on which the hostage period ends, and

(2) for which such spouse is otherwise entitled to file such a joint return. (b) CERTAIN RULES MADE APPLICABLE.–For purposes of subsection (a), paragraphs (2) and (4) of section 6013(f) of such Code (relating to joint return where individual is in missing status) shall apply as if the election described in subsection (a) of this section were an election described in paragraph (1) of such section 6013(1). TIME FOR PERFORMING CERTAIN ACTS POSTPONED BY REASON OF

2 Sec. 2 of the Tax Reform Act of 1986 (Public Law 99-514; 100 Stat. 2095) struck out "Internal Revenue Code of 1954" and inserted in lieu thereof "Internal Revenue Code of 1986', wherever it is cited in any law.

CAPTIVE STATUS SEC. 204. (a) GENERAL RULE.—In the case of any individual who was at any time an American hostage, any period during which he was in captive status (and any period during which he was outside the United States and hospitalized as a result of captive status), and the next 180 days thereafter, shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability (including any interest, penalty, additional amount, or addition to the tax) of such individual

(1) whether any of the acts specified in paragraph (1) of section 7508(a) of the Internal Revenue Code of 19862 was performed within the time prescribed therefor, and

(2) the amount of any credit or refund (including interest), (b) APPLICATION TO SPOUSE.—The provisions of this section shall apply to the spouse of any individual entitled to the benefits of subsection (a). The preceding sentence shall not cause this section to apply to any spouse for any taxable year beginning more than 2 years after the date on which the hostage period ends.

(c) SECTION 7508(d) MADE APPLICABLE.-Subsection (d) of section 7508 of the Internal Revenue Code of 1986 2 shall apply to sub. section (a) in the same manner as if the benefits of subsection (a) were provided by subsection (a) of such section 7508.

DEFINITIONS AND SPECIAL RULES SEC. 205. (a) AMERICAN HOSTAGE.--For purposes of this title, the term “American hostage” means any individual who, while

(1) in the civil service or the uniformed services of the Unit. ed States, or

(2) a citizen or resident alien of the United States rendering personal service to the United States abroad similar to the service of a civil officer or employee of the United States (as

determined by the Secretary of State), is placed in a captive status during the hostage period.

(b) HOSTAGE PERIOD.-For purposes of this title, the term "hostage period” means the period beginning on November 4, 1979, and ending on whichever of the following dates is the earlier:

(1) the date the President specifies, by Executive order, as the date on which all citizens and resident aliens of the United States who were placed in a captive status due to the seizure of the United States Embassy in Iran have been returned to the United States or otherwise accounted for, or

(2) December 31, 1981. (c) CAPTIVE STATUS.–For purposes of this title

(1) IN GENERAL.—The term "captive status" means a missing status arising because of a hostile action abroad

(A) which is directed against the United States during the hostage period, and

(B) which is identified by the Secretary of State in the Federal Register.

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