A bill to extend the application of section 112(d) of the Internal Revenue Code of 1954 to certain members of the Armed Forces of the United States and civilian employees who were illegally detained during 1968, and to provide that certain provisions of such code relating to members of the Armed Forces shall apply without regard to whether or not an induction period exists.

[AI summary unavailable — showing source text] Entitles members and employees of the Armed Forces who were illegally detained during 1968 in the Vietnam Conflict to exclude combat pay from gross income for purposes of the Internal Revenue Code. Deletes the provisions limiting such exclusion to members of the Armed Forces only during a period when men are being inducted. (Amends 26 U.S.C. 112)…