(1) Any compensation or gratuity received from any source by any individual by reason of civilian or military service on and after February 28, 1961, during the Vietnam conflict, for any month during any part of which such individual is in a missing status as a result of that conflict, is exempt from tax under this chapter. Any such compensation or gratuity is exempt from tax without regard to:
(a) The identity of the recipient of the compensation or gratuity;
(b) The death of the individual whose service in a missing status results in payment of the compensation or the gratuity; or
(c) A date of death established for the individual whose service in a missing status results in payment of the compensation or the gratuity.
(2) As used in this section:
(a) “Compensation” does not include any pension or retirement allowance.
(b) “Missing status” means the status of an individual who is carried or determined to be in a status of missing; missing in action; interned in a foreign country; captured, beleaguered or besieged by a hostile force; or detained in a foreign country against the will of the individual. “Missing status” does not include the status of an individual for a period during which the individual is officially determined to be absent from a post of duty without authority.
(3) In addition to the income tax relief provided by this section, any provision in the laws of the United States or in the Internal Revenue Code providing income tax relief for returning prisoners of war, persons in a missing status, their spouses, heirs, devisees or executors shall apply to the measurement of the taxable income of individuals, estates and trusts. [1973 c.475 §§2,3; 1975 c.672 §4; 1997 c.839 §5]
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