2014—Subsec. (a)(1). Pub. L. 113–295 struck out “after June 24, 1950” after “combat zone”.

2003—Pub. L. 108–121, § 110(a)(3)(A), inserted “, astronauts,” after “Forces” in section catchline.

Subsec. (d)(5). Pub. L. 108–121, § 110(a)(1), added par. (5).

2002—Pub. L. 107–134, § 101(c)(1), amended section catchline generally. Prior to amendment, catchline read as follows: “Income taxes on members of Armed Forces on death”.

Subsec. (c). Pub. L. 107–134, § 113(b)(2), struck out “sustained overseas” after “injuries” in heading.

Subsec. (c)(1). Pub. L. 107–134, § 113(b)(1), struck out “outside the United States” before “in a terroristic or military action” in introductory provisions.

Subsec. (d). Pub. L. 107–134, § 101(a), added subsec. (d).

1986—Subsec. (b). Pub. L. 99–514 amended last sentence generally. Prior to amendment, sentence read as follows: “The preceding sentence shall not cause subsection (a)(1) to apply for any taxable year beginning—

“(1) after December 31, 1982, in the case of service in the combat zone designated for purposes of the Vietnam conflict, or

“(2) more than 2 years after the date designated under section 112 as the date of termination of combatant activities in that zone, in the case of any combat zone other than that referred to in paragraph (1).”

1984—Subsec. (c). Pub. L. 98–259 added subsec. (c).

Subsec. (c)(1). Pub. L. 98–369, § 722(g)(2), which directed amendment of par. (1) of this section by substituting “as a result of wounds or injury which was incurred while the individual was a military or civilian employee of the United States and which was incurred” for “as a result of wounds or injury incurred” was executed to par. (1) of subsec. (c) to reflect the probable intent of Congress.

Subsec. (c)(2)(A). Pub. L. 98–369, § 722(g)(3), inserted “which a preponderance of the evidence indicates was”.

1983—Subsec. (b)(1). Pub. L. 97–448 substituted “December 31, 1982” for “January 2, 1978”.

1976—Subsec. (b). Pub. L. 94–569 substituted “to apply for any taxable year beginning” for “to apply for any taxable year beginning more than 2 years after” in provisions preceding par. (1), substituted “after January 2, 1978” for “the date of enactment of this subsection” in par. (1), and substituted “more than 2 years after the date designated” for “the date designated” in par. (2).

Pub. L. 94–455 substituted “of members” for “on members” in heading.

1975—Subsec. (a). Pub. L. 93–597, § 4(a)(1), (2), designated existing provisions as subsec. (a), added heading, and in subsec. (a) as so designated, struck out “during an induction period (as defined in section 112(c)(5))”, respectively.

Subsec. (b). Pub. L. 93–597, § 4(a)(3), added subsec. (b).

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

Amendment by Pub. L. 108–121 applicable with respect to any astronaut whose death occurs after Dec. 31, 2002, see section 110(a)(4) of Pub. L. 108–121, set out as a note under section 5 of this title.

Pub. L. 107–134, title I, § 101(d), Jan. 23, 2002, 115 Stat. 2429, provided that:

Amendment by section 113(b) of Pub. L. 107–134 applicable to taxable years ending on or after Sept. 11, 2001, see section 113(c) of Pub. L. 107–134, set out as a note under section 104 of this title.

Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1982, see section 1708(b) of Pub. L. 99–514, set out as a note under section 2 of this title.

Pub. L. 98–369, div. A, title VII, § 722(g)(5), July 18, 1984, 98 Stat. 975, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

Pub. L. 98–259, § 1(b), Apr. 10, 1984, 98 Stat. 143, as amended by Pub. L. 98–369, div. A, title VII, § 722(g)(1), July 18, 1984, 98 Stat. 974; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

Amendment by Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under section 2 of this title.

Pub. L. 93–597, § 4(b), Jan. 2, 1975, 88 Stat. 1952, provided that: “The amendments made by subsection (a) [amending this section] shall apply to taxable years ending on or after February 28, 1961.”

Pub. L. 93–597, § 4(c), Jan. 2, 1975, 88 Stat. 1952, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “If the refund or credit of any overpayment for any taxable year ending on or after February 28, 1961, resulting from the application of section 692 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended by subsection (a) of this section) is prevented at any time before the expiration of one year after the date of the enactment of this Act [Jan. 2, 1975] by the operation of any law or rule of law, but would not have been so prevented if claim for refund or credit therefor were made on the due date for the return for the taxable year of his death (or any later year), refund or credit of such overpayment may, nevertheless, be made or allowed if claim therefor is filed before the expiration of such one-year period.”

Pub. L. 98–369, div. A, title VII, § 722(g)(4), July 18, 1984, 98 Stat. 974, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “For purposes of section 692(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the Director General of the Multinational Force and Observers in the Sinai who died on February 15, 1984, shall be treated as if he were a civilian employee of the United States while he served as such Director General.”