A bill to provide detention benefits for the American hostages held in Iran and to exclude from gross income such benefits and any earned income of the hostages during the period of the Iranian crisis.

Amends the War Claims Act of 1948 to direct the War Claims Commission to determine the validity and amount of any claim filed for detention benefits by the U.S. hostages held in Iran or by the families of hostages who die. Disallows claims of hostages who voluntarily collaborated with the forces holding the hostages. Requires the Secretary of the Treasury to pay certified claims. Sets time limits for filing claims.

Excludes such detention benefits and any amounts of income earned while a hostage from gross income for tax purposes.