An Act providing for prisoners of war

HD 119 amends tax law to exempt income earned by prisoners of war from taxation. It directly affects individuals who were U.S. military personnel captured, separated, and incarcerated by an enemy during an armed conflict. The bill adds a lifetime tax exemption for such income, defined as payments received while held captive. This provision applies solely to the income of qualifying former POWs and does not alter other benefits or rights. The change is limited to tax treatment, not policy regarding POW care or compensation.