Prisoner of War Tax Relief Act

[AI summary unavailable — showing source text] Prisoner of War Tax Relief Act - Excludes, under the Internal Revenue Code of 1954, from gross income any amounts received by prisoners of war when such individuals were in a missing status as a result of the Vietnam conflict. States that in the case of any spouse of a missing serviceman, gross income does not include any amount, not in excess of $20,000, received by such spouse during the taxable year in which the missing status of such serviceman terminates. Exempts from State and local income taxes the salaries of such prisoners.…