A bill to amend sections 112, 692, 6013, and 7508 of the Internal Revenue Code of 1954, for the relief of certain members of the Armed Forces of th United States returning from the Vietnam conflict combat zone.

Exempts from the income tax the compensation of members of the Armed Forces during the period of time in which they are hospitalized as a result of disease or injury incurred while serving in a combat zone, whether or not combatant activities are continuing.

Exempts from the income tax the compensation of members of the Armed Forces paid during the last year in which they were in missing in action status.

Permits the spouse of a serviceman or civilian missing in action as a result of service in a combat zone to file a joint return for any taxable year in which he is in a missing status. (Amends 26 U.S.C. 112(a)(2),(b)(2); 692(1); 6013(f); 7508)