A bill to amend the Internal Revenue Code of 1954 to clarify the provision exempting from income taxes the income of members of the Armed Forces who die while serving in a combat zone.

Provides that pursuant to the Internal Revenue Code provisions exempting from income taxes the income of members of Armed Forces who die while serving in a combat zone that in no case shall the date of death of a member be determined to be a date earlier than the statutory date of presumed death. (Amends 26 U.S.C. 692)