PUBLIC LAW 96-449

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP85-00003R000300030001-7
• Release Decision: RIFPUB
• Original Classification: K
• Document Page Count: 8
• Document Creation Date: December 20, 2016
• Document Release Date: May 21, 2007
• Sequence Number: 1
• Publication Date: October 14, 1980
• Content Type: OPEN SOURCE

Approved For LIC JIV96-4449 COOT ~D1481980 003R0003 94 STAT 1967
Public Law 96-449 LEGISLATIVE COI Sk
96th Congress
FllE COPY
Be it enacted by the Senate and House of Representatives of the
United States ofAmerica in Congress assembled, That this Act may be
cited as the "Hostage Relief Act of 1980".
SEC. 101. For purposes of this title-
(1) The term "American hostage" means any individual who,
while-
(A) in the civil service or the uniformed services of the
United States, or
(B) a citizen or resident alien of the United States render-
ing personal service to the United States abroad similar to
the service of a civil officer or employee of the United States
(as determined by the Secretary of State),
is placed in a captive status during the hostage period.
(2) The term "hostage period" means the period beginning on
November 4, 1979, and ending on the later of-
(A) the date the President specifies, by Executive order, as
the date on which all citizens and resident aliens of the
United States who were placed in a captive status due to the
seizure of the United States Embassy in Iran have been
returned to the United States or otherwise accounted for, or
(B) January 1, 1983.
(3) The term "family member", when used with respect to any
American hostage, means-
(A) any dependent (as defined in section 5561 of title 5,
United States Code) of such hostage; and
(B) any member of the hostage's family or household (as
determined under regulations which the Secretary of State
shall prescribe).
(4) The term "captive status" means a missing status arising
because of a hostile action abroad-
(A) which is directed against the United States during the
hostage period; and
(B) which is identified by the Secretary of State in the
Federal Register.
(5) The term "missing status"-
(A) in the case of employees, has the meaning given it in
section 5561(5) of title 5, United States Code;
(B) in the case of members of the uniformed services, has
the meaning given it in section 551(2) of title 37, United
States Code; and
Hostage Relief
Act of 1980.
5 USC 5561 note.
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94 STAT. 1968 PUBLIC LAW 96-449-OCT. 14, 1980
ae of other individuals, has a similar meaning
provided under such sections, as determined by the
lay of State.
YOM terms "pay and allowances", "employee", and
Special savings
fund,
establishment.
5 USC 5561 note.
Withdrawal
procedures.
"agency" have the meanings given to such terms in section 5561
of title 5, United States Code, and the terms "civil service",
"uniformed services", and "armed forces" have the meanings
given to such terms in section 2101 of such title 5.
SEC. 102. (a) The Secretary of the Treasury shall establish a savings
fund to which the head of an agency may allot all or any portion of
the pay and allowances of any American hostage which are for pay
periods during which the American hostage is in a captive status and
which are not subject to an allotment under section 5563 of title 5,
United States Code, under section 553 of title 37, United States Code,
or under any other provision of law.
(b) Amounts so allotted to the savings fund shall bear interest at a
rate which, for any calendar quarter, shall be equal to the average
rate paid on United States Treasury bills with three-month maturi-
ties issued during the preceding calendar quarter. Such interest shall
be compounded quarterly.
(c) Amounts may be allotted to the savings fund from pay and
allowances for any pay period ending after November 4, 1979, and
before the establishment of the savings fund. Interest on amounts
allotted from the pay and allowances for any such pay period shall be
calculated as if the allotment had occurred at the end of the pay
period.
(d) Amounts in the savings fund credited to any American hostage
shall be considered as pay and allowances for purposes of section 5563
of title 5, United States Code, (or in the case of a member of the
uniformed services, for purposes of section 553 of title 37, United
States Code) and shall otherwise be subject to withdrawal under
procedures which the Secretary of the Treasury shall establish.
SEC. 103. Under regulations prescribed by the President, the head
of an agency may pay (by advancement or reimbursement) any
individual who is an American hostage, or any family member of
such an individual, for medical and health care, and other expenses
related to such care, to the extent such care-
(1) is incident to that individual being an American hostage;
and
(2) is not covered by insurance.
SEC. 104. (a)(1) Under regulations prescribed by the President, the
head of an agency shall pay (by advancement or reimbursement) a
spouse or child of an American hostage for expenses incurred for
subsistence, tuition, fees, supplies, books, and equipment, and other
educational expenses, while attending an educational or training
institution.
(2) Except as provided in paragraph (3), payments shall be available
under this subsection for a spouse or child of an individual who is an
American hostage for education or training which occurs-
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PUBLIC LAW 96-449-OCT. 14, 1980 94 STAT. 1969
(A) after the ninetieth day after the date the individual is
placed in a captive status, and
(B) on or before-
(i) the end of any semester or quarter (as appropriate)
which begins before the date on which the hostage ceases to
be in a captive status, or
(ii) if the educational or training institution is not operated
on a semester or quarter system, the earlier of the end of any
course which began before such date or the end of the twelve-
week period following that date.
In order to respond to special circumstances, the President may
specify a date for purposes of cessation of assistance under subpara-
graph (B) which is later than the date which would otherwise apply
under subparagraph (B).
(3) In the event an American hostage dies and the death is incident
to that individual being an American hostage, payments shall be
available under this subsection for a spouse or child of an individual
who is an American hostage for education or training which occurs
after the date of death.
(4) The preceding provisions of this subsection shall not apply with
respect to any spouse or child who is eligible for assistance under
chapter 35 of title 38, United States Code.
(b)(1) In order to respond to special circumstances, the head of an
agency may, under regulations prescribed by the President, pay (by
advancement or reimbursement) an American hostage for expenses
incurred for subsistence, tuition, fees, supplies, books, and equip-
ment, and other educational expenses, while attending an educa-
tional or training institution.
(2) Payments shall be available under this subsection for an
American hostage for education or training which occurs-
(A) after the termination of such hostage's captive status, and
(B) on or before-
(i) the end of any semester or quarter (as appropriate)
which begins before the date which is 10 years after the day
on which the hostage ceases to be in a captive status, or
(ii) if the educational or training institution is not operated
on a semester or quarter system, the earlier of the end of any
course which began before such date or the end of the twelve-
week period following that date.
(c) Assistance under this section shall be discontinued for any
individual whose conduct or progress is unsatisfactory under stand-
ards consistent with those established pursuant to section 1724 of
title 38, United States Code.
(d) In no event may assistance be provided under this section for
any individual for a period in excess of forty-five months (or the
equivalent thereof in part-time education or training).
(e) Regulations prescribed by the President under this section shall
provide that the program under this section be consistent with the
assistance program under chapters 35 and 36 of title 38, United States
Code.
EXTENSION OF APPLICABILITY OF CERTAIN BENEFITS OF THE SOLDIERS'
AND SAILORS' CIVIL RELIEF ACT OF 1940
SEC. 105. (a) Under regulations prescribed by the President, an
American hostage is entitled to the benefits provided by the Soldiers'
and Sailors' Civil Relief Act of 1940 (50 U.S.C. App. 501 et seq.),
including the benefits provided by section 701(50 U.S.C. App. 591) but
Assistance after
hostage's death.
38 USC 1700 et
seq.
Assistance,
discontinuance.
38 USC 1700 et
seq., 1770 et seq.
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94 STAT. 1970 PUBLIC LAW 96-449-OCT. 14, 1980
excluding the benefits provided by sections 104, 105, 106, 400 through
408, 501 through 512, and 514 (50 U.S.C. App. 514, 515, 516, 540
through 548, 561 through 572, and 574).
(b) In applying such Act for purposes of this section-
(1) the term "person in the military service" is deemed to
include any such American hostage;
(2) the term "period of military service" is deemed to include
the period during which such American hostage is in a captive
status; and
(3) references to the Secretary of the Army, the Secretary of
the Navy, the Adjutant General of the Army, the Chief of Naval
Personnel, and the Commandant, United States Marine Corps,
are deemed to be references to the Secretary of State.
(c) The preceding provisions of this section shall not apply with
respect to any American hostage covered by such provisions of the
Soldiers' and Sailors' Civil Relief Act of 1940 by reason of being in the
Armed Forces.
Richard Starr.
5 USC 5561 note.
SEC. 106. Notwithstanding the requirements of section 101(1), for
purposes of this title, Richard Starr of Edmonds, Washington, who, as
a Peace Corps volunteer, was held captive in Colombia and released
on or about February 10, 1980, shall be held and considered to be an
American hostage placed in a captive status on November 4, 1979.
SEC. 107. The preceding provisions of this title shall take effect as of
November 4,1979.
TITLE II-TAX PROVISIONS
5 USC 5561 note.
26 USC 1.
SEC. 201. COMPENSATION EXCLUDED FROM GROSS INCOME.
For purposes of the Internal Revenue Code of 1954, the gross
income of an individual who was at any time an American hostage
does not include compensation from the United States received for
any month during any part of which such individual was-
(1) in captive status, or
(2) hospitalized as a result of such individual's captive status.
5 USC 5561 note. SEC. 202. INCOME TAXES OF HOSTAGES WHERE DEATH RESULTS FROM
CAPTIVE STATUS.
(a) GENERAL RULE.-In the case of an individual who was at any
time an American hostage and who dies as a result of injury or
disease or physical or mental disability incurred or aggravated while
such individual was in captive status-
(1) any tax imposed by subtitle A of the Internal Revenue Code
26 USC 1. of 1954 shall not apply with respect to-
(A) the taxable year in which falls the date of such
individual's death, or
y prior taxable year ending on or after the first day
(B) an
such individual was in captive status, and
(2) any tax imposed under such subtitle A for taxable years
preceding those specified in paragraph (1) which is unpaid at the
date of such individual's death (including interest, additions to
the tax, and additional amounts)-
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PUBLIC LAW 96-449-OCT. 14, 1980 94 STAT. 1971
(A) shall not be assessed,
(B) if assessed, the assessment shall be abated, and
(C) if collected, shall be credited or refunded as an overpay-
ment.
(b) DEATH MUST OCCUR WITHIN 2 YEARS OF CESSATION OF CAPTIVE
STATus.-This section shall not apply unless the death of the individ-
ual occurs within 2 years after such individual ceases to be in captive
status.
SEC. 203. SPOUSE MAY FILE JOINT RETURN. 5 USC 5561 note.
(a) GENERAL RULE.-If an individual is an American hostage who is
in captive status, such individual's spouse may elect to file a joint
return under section 6013(a) of the Internal Revenue Code of 1954 for 26 USC 6013.
any taxable year-
(1) which begins on or before the day which is 2 years after the
date on which the hostage period ends, and
(2) for which such spouse is otherwise entitled to file such a
joint return.
(b) CERTAIN RULES MADE APPLICABLE.-For purposes of subsection
(a), paragraphs (2) and (4) of section 6013(f) of such Code (relating to
joint return where individual is in missing status) shall apply as if the
election described in subsection (a) of this section were an election
described in paragraph (1) of such section 6013(f).
SEC. 204. TIME FOR PERFORMING CERTAIN ACTS POSTPONED BY REASON 5 USC 5561 note.
OF CAPTIVE STATUS.
(a) GENERAL RULE.-In the case of any individual who was at any
time an American hostage, any period during which he was in captive
status (and any period during which he was outside the United States
and hospitalized as a result of captive status), and the next 180 days
thereafter, shall be disregarded in determining, under the internal
revenue laws, in respect of any tax liability (including any interest,
penalty, additional amount, or addition to the tax) of such
individual-
(1) whether any of the acts specified in paragraph (1) of section
7508(a) of the Internal Revenue Code of 1954 was performed 26 USC 7508.
within the time prescribed therefor, and
(2) the amount of any credit or refund (including interest).
(b) APPLICATION TO SPOUSE.-The provisions of this section shall
apply to the spouse of any individual entitled to the benefits of
subsection (a). The preceding sentence shall not cause this section to
apply to any spouse for any taxable year beginning more than 2 years
after the date on which the hostage period ends.
(c) SECTION 7508(d) MADE APPLICABLE.-Subsection (d) of section
7508 of the Internal Revenue Code of 1954 shall apply to subsection
(a) in the same manner as if the benefits of subsection (a) were
provided by subsection (a) of such section 7508.
SEC. 205. DEFINITIONS AND SPECIAL RULES. 5 USC 5561 note.
(a) AMERICAN HOSTAGE.-For purposes of this title, the term
"American hostage" means any individual who, while-
(1) in the civil service or the uniformed services of the United
States, or
(2) a citizen or resident alien of the United States rendering
personal service to the United States abroad similar to the
service of a civil officer or employee of the United States (as
determined by the Secretary of State),
is placed in a captive status during the hostage period.
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94 STAT. 1972 PUBLIC LAW 96-449-OCT. 14, 1980
(b) HOSTAGE PERIOD.-For purposes of this title, the term "hostage
period" means the period beginning on November 4, 1979, and ending
on whichever of the following dates is the earlier:
(1) the date the President specifies, by Executive order, as the
date on which all citizens and resident aliens of the United States
who were placed in a captive status due to the seizure of the
United States Embassy in Iran have been returned to the United
States or otherwise accounted for, or
(2) December 31, 1981.
(c) CAPTIVE STATUS.-For purposes of this title-
(1) IN GENERAL.-The term "captive status" means a missing
status arising because of a hostile action abroad-
(A) which is directed against the United States during the
hostage period, and
(B) which is identified by the Secretary of State in the
Federal Register.
(2) MISSING STATUS DEFINED.-The term "missing status"-
(A) in the case of employees, has the meaning given it in
section 5561(5) of title 5, United States Code,
(B) in the case of members of the uniformed services, has
the meaning given it in section 551(2) of title 37, United
States Code, and
(C) in the case of other individuals, has a similar meaning
as that provided under such sections, as determined by the
Secretary of State.
For purposes of the preceding sentence, the term "employee" has
the meaning given to such term by section 5561(2) of title 5,
United States Code.
(d) HOSPITALIZED AS A RESULT OF CAPTIVE STATUS.-
(1) IN GENERAL.-For purposes of this title, an individual shall
be treated as hospitalized as a result of captive status if such
individual is hospitalized as a result of injury or disease or
physical or mental disability incurred or aggravated while such
individual was in captive status.
(2) 2-YEAR LIMIT.-Hospitalization shall be taken into account
for purposes of paragraph (1) only if it is hospitalization-
(A) occurring on or before the day which is 2 years after
the date on which the individual's captive status ends (or, if
earlier, the date on which the hostage period ends), or
(B) which is part of a continuous period of hospitalization
which began on or before the day determined under subpara-
graph (A).
(e) CIVIL SERVICE; UNIFORMED SERVICES.-For purposes of this
section, the terms "civil service" and "uniformed services" have the
meanings given to such terms by section 2101 of title 5, United States
Code.
Tehran hostages. (0 APPLICATION OF TITLE TO ALL TEHRAN HOSTAGES.-In the case of
any citizen or resident alien of the United States who is determined
by the Secretary of State to have been held hostage in Tehran at any
time during November 1979, for purposes of this title-
(1) such individual shall be treated as an American hostage
whether or not such individual meets the requirements of para-
graph (1) or (2) of subsection (a), and
(2) if such individual was not in the civil service or the
uniformed services of the United States-
Ante, P. 1970. (A) section 201 shall be applied by substituting "earned
income (as defined in section 911(b) of the Internal Revenue
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Code of 1954) attributable to" for "compensation from the
United States received for", and
(B) the amount excluded from gross income under section
201 for any month shall not exceed the monthly equivalent
of the annual rate of basic pay payable for level V of the
Executive Schedule.
(g) APPLICATION OF TITLE TO INDIVIDUAL HELD CAPTIVE IN COLOM-
BIA.-For purposes of this title, Richard Starr of Edmonds, Washing-
ton, who, as a Peace Corps volunteer, was held captive in Colombia,
shall be treated as an American hostage who was in captive status
beginning on November 4, 1979, and ending on February 10, 1980.
(h) SPECIAL RULES.-
(1) COMPENSATION.-For purposes of this title, the term "com-
pensation" shall not include any amount received as an annuity
or as retirement pay.
(2) WAGE WITHHOLDING.-Any amount excluded from gross
income under section 201 shall not be treated as wages for
purposes of chapter 24 of the Internal Revenue Code of 1954.
SEC. 206. STUDY OF TAX TREATMENT OF HOSTAGES.
(a) STUDY.-The Chief of Staff of the Joint Committee on Taxation
shall study all aspects of the tax treatment of citizens and resident
aliens of the United States who are taken hostage or are otherwise
placed in a missing status.
(b) REPORT.-The Chief of Staff of the Joint Committee on Taxation
shall, before July 1, 1981, report the results of the study made
pursuant to subsection (a) to the Committee on Ways and Means of
the House of Representatives and the Committee on Finance of the
Senate.
SEC. 301. (a) The Congress finds that-
(1) the continued illegal and unjustified detention of the
American hostages by the Government of Iran has resulted in
the deterioration of relations between the United States and
Iran; and
(2) ' the protracted length and the conditions of their confine-
ment have reportedly endangered the physical and mental well-
being of the hostages.
5 USC 5332 note.
Richard Starr.
Ante, p. 1970.
26 USC 3401 et
seq.
5 USC 5561 note.
Report to
congressional
committees.
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94 STAT. 1974 PUBLIC LAW 96-449-OCT. 14, 1980
(b) Therefore, it is the sense of the Congress that the President
should make a formal request of the International Committee of the
Red Cross to-
(1) make regular and periodic visits to the American hostages
being held in Iran for the purpose of determining whether the
hostages are being treated in a humane and decent manner and
whether they are receiving proper medical attention;
(2) urge other countries to solicit the cooperation of the
Government of Iran in the visits to the hostages by the Interna-
tional Committee of the Red Cross; and
(8) report to the United States its findings after each such visit.
LEGISLATIVE HISTORY:
HOUSE REPORTS: No. 96-1349 Pt. 1 (Comm. on Post Office and Civil Service), No.
96-1349, Pt. 2 (Comm. on Foreign Affairs), and No. 96-1349, Pt. 3
(Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 126 (1980):
Sept. 22, considered and passed House.
Sept. 30, considered and passed Senate.
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 16, No. 42:
Oct. 14, Presidential statement.
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