Collapse to view only § 553. Allotments; continuance, suspension, initiation, resumption, or increase while in a missing status; limitations

§ 551.
Definitions
In this chapter:
(1)
The term “dependent”, with respect to a member of a uniformed service, means—
(A) his spouse;
(B) his unmarried child (including an unmarried dependent stepchild or adopted child) under 21 years of age;
(C) his dependent mother or father;
(D) a dependent designated in official records; and
(E) a person determined to be dependent by the Secretary concerned, or his designee.
(2)
The term “missing status” means the status of a member of a uniformed service who is officially carried or determined to be absent in a status of—
(A) missing;
(B) missing in action;
(C) interned in a foreign country;
(D) captured, beleaguered, or besieged by a hostile force; or
(E) detained in a foreign country against his will.
(3)
The term “pay and allowances” means—
(A) basic pay;
(B) special pay;
(C) incentive pay;
(D) basic allowance for housing;
(E) basic allowance for subsistence; and
(F) station per diem allowances for not more than 90 days.
(Added Pub. L. 89–554, § 5(b), Sept. 6, 1966, 80 Stat. 625; amended Pub. L. 99–145, title XIII, § 1301(g), Nov. 8, 1985, 99 Stat. 737; Pub. L. 100–26, § 8(e)(10), Apr. 21, 1987, 101 Stat. 287; Pub. L. 105–85, div. A, title VI, § 603(d)(1)(D), Nov. 18, 1997, 111 Stat. 1782.)
§ 552.
Pay and allowances; continuance while in a missing status; limitations
(a)
A member of a uniformed service who is on active duty or performing inactive-duty training, and who is in a missing status, is—
(1) for the period he is in that status, entitled to receive or have credited to his account the same pay and allowances, as defined in this chapter, to which he was entitled at the beginning of that period or may thereafter become entitled; and
(2) for the period, not to exceed one year, required for his hospitalization and rehabilitation after termination of that status, under regulations prescribed by the Secretaries concerned, with respect to incentive pay, considered to have satisfied the requirements of section 301 or section 351(a)(2) of this title so as to entitle him to a continuance of that pay.
However, a member who is performing full-time training duty or other full-time duty without pay, or inactive-duty training with or without pay, is entitled to the pay and allowances to which he would have been entitled if he had been on active duty with pay. Notwithstanding section 1523 of title 10 or any other provision of law, the promotion of a member while he is in a missing status is fully effective for all purposes.
(b)
The expiration of a member’s term of service while he is in a missing status does not end his entitlement to pay and allowances under subsection (a). Notwithstanding the death of a member while in a missing status, entitlement to pay and allowances under subsection (a) ends on the date—
(1) the Secretary concerned receives evidence that the member is dead; or
(2) that his death is prescribed or determined under section 555 of this title or under chapter 76 of title 10.
(c) A member is not entitled to pay and allowances under subsection (a) for a period during which he is officially determined to be absent from his post of duty without authority, and he is indebted to the United States for payments from amounts credited to his account for that period.
(d) A member who is performing full-time training duty or inactive-duty training is entitled to the benefits of this section only when he is officially determined to be in a missing status that results from the performance of duties prescribed by competent authority.
(e) A member in a missing status who is continued in that status under section 555 of this title or under chapter 76 of title 10 is entitled to be credited with pay and allowances under subsection (a).
(Added Pub. L. 89–554, § 5(b), Sept. 6, 1966, 80 Stat. 625; amended Pub. L. 92–169, § 1, Nov. 24, 1971, 85 Stat. 489; Pub. L. 92–482, Oct. 12, 1972, 86 Stat. 796; Pub. L. 93–26, § 1, Apr. 27, 1973, 87 Stat. 26; Pub. L. 102–25, title VII, § 702(b)(1), (c), Apr. 6, 1991, 105 Stat. 117; Pub. L. 104–106, div. A, title V, § 569(c)(2), Feb. 10, 1996, 110 Stat. 351; Pub. L. 115–91, div. A, title VI, § 618(g), Dec. 12, 2017, 131 Stat. 1427.)
§ 553.
Allotments; continuance, suspension, initiation, resumption, or increase while in a missing status; limitations
(a) Notwithstanding the end of the period for which it was made, an allotment, including one for the purchase of United States savings bonds, made by a member of a uniformed service before he was in a missing status may be continued for the period he is entitled to pay and allowances under section 552 of this title.
(b) When there is no allotment in effect, or when it is insufficient for a purpose authorized by the Secretary concerned, he, or his designee, may authorize new allotments or increases in allotments that are warranted by the circumstances and payable for the period the member is entitled to pay and allowances under section 552 of this title.
(c) The total of all allotments from the pay and allowances of a member in a missing status may not be more than the amount of pay and allowances he is permitted to allot under regulations prescribed by the Secretary concerned.
(d) A premium paid by the United States on insurance issued on the life of a member which is unearned because it covers a period after his death reverts to the appropriation of the department concerned.
(e) Subject to subsections (f) and (g), the Secretary concerned, or his designee, may, when he considers it in the interest of the member, his dependents, or the United States, direct the initiation, continuance, discontinuance, increase, decrease, suspension, or resumption of payments of allotments from the pay and allowances of a member entitled to pay and allowances under section 552 of this title.
(f) When the Secretary concerned officially reports that a member in a missing status is alive, the payments of allotments authorized by subsections (a)–(d) may, subject to section 552 of this title, be made until the date on which, in a case covered by section 555 of this title, the Secretary concerned receives evidence, or, in a case covered by chapter 76 of title 10, the Secretary concerned determines pursuant to that chapter, that the member is dead or has returned to the controllable jurisdiction of the department concerned.
(g) A member in a missing status who is continued in that status under section 555 of this title or under chapter 76 of title 10 is entitled to have the payments of allotments authorized by subsections (a)–(d) continued, increased, or initiated.
(h)
When the Secretary concerned considers it essential for the well-being and protection of the dependents of a member on active duty (other than a member entitled to pay and allowances under section 552 of this title), he may, with or without the consent, and subject to termination at the request, of the member—
(1) direct the payment of a new allotment from the pay of the member;
(2) increase or decrease the amount of an allotment made by the member; and
(3) continue payment of an allotment of the member which has expired.
(Added Pub. L. 89–554, § 5(b), Sept. 6, 1966, 80 Stat. 626; amended Pub. L. 102–25, title VII, § 702(b)(1), (c), Apr. 6, 1991, 105 Stat. 117; Pub. L. 104–106, div. A, title V, § 569(c)(3), Feb. 10, 1996, 110 Stat. 351.)
[§ 554.
Renumbered § 484]
§ 555.
Secretarial review
(a)
Except as provided in subsection (d), when a member of a uniformed service entitled to pay and allowances under section 552 of this title has been in a missing status, and the official report of his death or of the circumstances of his absence has not been received by the Secretary concerned, he shall, before the end of a 12-month period in that status, have the case fully reviewed. After that review and the end of the 12-month period in a missing status, or after a later review which shall be made when warranted by information received or other circumstances, the Secretary concerned, or his designee, may—
(1) if the member can reasonably be presumed to be living, direct a continuance of his missing status; or
(2) make a finding of death.
(b)
When a finding of death is made under subsection (a), it shall include the date death is presumed to have occurred for the purpose of—
(1) ending the crediting of pay and allowances;
(2) settlement of accounts; and
(3) payment of death gratuities.
That date is—
(A) the day after the day on which the 12-month period in a missing status ends; or
(B) if the missing status has been continued under subsection (a), the day determined by the Secretary concerned, or his designee.
(c) For the sole purpose of determining status under this section, a dependent of a member on active duty is treated as if he were a member. Any determination made by the Secretary concerned, or his designee, under this section is conclusive on all other departments and agencies of the United States. This subsection does not entitle a dependent to pay, allowances, or other compensation to which he is not otherwise entitled.
(d) This section does not apply in a case to which section 1502 of title 10 applies.
(Added Pub. L. 89–554, § 5(b), Sept. 6, 1966, 80 Stat. 628; amended Pub. L. 102–25, title VII, § 702(b)(1), (c), Apr. 6, 1991, 105 Stat. 117; Pub. L. 104–106, div. A, title V, § 569(c)(1), Feb. 10, 1996, 110 Stat. 351.)
§ 556.
Secretarial determinations
(a)
The Secretary concerned, or his designee, may make any determination necessary to administer this chapter and, when so made, it is conclusive as to—
(1) death or finding of death;
(2) the fact of dependency under this chapter;
(3) the fact of dependency for the purpose of paying six months’ death gratuities authorized by law;
(4) the fact of dependency under any other law authorizing the payment of pay, allowances, or other emoluments to enlisted members of the armed forces, when the payments are contingent on dependency;
(5) any other status covered by this chapter;
(6) an essential date, including one on which evidence or information is received by the Secretary concerned; and
(7) whether information received concerning a member of a uniformed service is to be construed and acted on as an official report of death.
Paragraphs (1), (5), (6), and (7) only apply with respect to a case to which section 555 of this title applies.
(b) When the Secretary concerned, in a case to which section 555 of this title applies, receives information that he considers establishes conclusively the death of a member of a uniformed service, he shall, notwithstanding any earlier action relating to death or other status of the member, act on it as an official report of death. After the end of the 12-month period in a missing status prescribed by section 555 of this title, the Secretary concerned, or his designee, shall, when he considers that the information received, or a lapse of time without information, establishes a reasonable presumption that a member in a missing status is dead, make a finding of death.
(c) The Secretary concerned, or his designee, may determine the entitlement of a member to pay and allowances under this chapter, including credits and charges in his account, and that determination is conclusive. An account may not be charged or debited with an amount that a member captured, beleaguered, or besieged by a hostile force may receive or be entitled to receive from, or have placed to his credit by, the hostile force as pay, allowances, or other compensation.
(d) The Secretary concerned, or his designee, may, when warranted by the circumstances, reconsider a determination made under this chapter, and change or modify it.
(e) When the account of a member has been charged or debited with an allotment paid under this chapter, the amount so charged or debited shall be recredited to the account of the member if the Secretary concerned, or his designee, determines that the payment was induced by fraud or misrepresentation to which the member was not a party.
(f) Except an allotment for an unearned insurance premium, an allotment paid from pay and allowances of a member for the period he is entitled to pay and allowances under section 552 of this title may not be collected from the allottee as an overpayment when it was caused by delay in receiving evidence of death. An allotment payment for a period after the end of entitlement to pay and allowances under this chapter, or otherwise, which was caused by delay in receiving evidence of death, may not be collected from the allottee or charged against the pay of the deceased member.
(g) The Secretary concerned, or his designee, may waive the recovery of an erroneous payment or overpayment of an allotment to a dependent if he considers recovery is against equity and good conscience.
(h) For the sole purpose of determining pay under this section, a dependent of a member of a uniformed service on active duty is treated as if he were a member. Any determination made by the Secretary concerned, or his designee, under this section in a case to which section 555 of this title applies is conclusive on all other departments and agencies of the United States. This subsection does not entitle a dependent to pay, allowances, or other compensation to which he is not otherwise entitled.
(Added Pub. L. 89–554, § 5(b), Sept. 6, 1966, 80 Stat. 629; amended Pub. L. 104–106, div. A, title V, § 569(c)(4), Feb. 10, 1996, 110 Stat. 351.)
§ 557.
Settlement of accounts
(a)
The Secretary concerned, or his designee, may settle the account of—
(1) a member of a uniformed service for whose account payments have been made under sections 552, 553, and 555 of this title; and
(2) a survivor of a casualty to a ship, station, or military installation which results in the loss or destruction of disbursing records.
That settlement is conclusive on the accounting officers of the United States in settling the accounts of disbursing officers.
(b) Payment or settlement of an account made pursuant to a report, determination, or finding of death may not be recovered or reopened because of a later report or determination which fixes a date of death. However, an account shall be reopened and settled on the basis of a date of death so fixed which is later than that used as a basis for earlier settlements.
(c) In the settlement of his accounts, a disbursing officer is entitled, if there is no fraud or criminality by him, to credit for an erroneous payment or overpayment he made in carrying out this chapter, except section 558 of this title. Unless there is fraud or criminality by him, recovery may not be made from a civilian officer or employee or a member of a uniformed service who authorizes a payment under this chapter, except section 558 of this title.
(Added Pub. L. 89–554, § 5(b), Sept. 6, 1966, 80 Stat. 630; amended Pub. L. 99–145, title XIII, § 1303(b)(11), Nov. 8, 1985, 99 Stat. 741.)
§ 558.
Income tax deferment
Notwithstanding any other provision of law, a Federal income tax return of, or the payment of a Federal income tax by, a member of a uniformed service who, at the time the return or payment would otherwise become due, is in a missing status, does not become due until the earlier of the following dates—
(1) the fifteenth day of the third month in which he ceased (except by reason of death or incompetency) being in a missing status, unless before the end of that fifteenth day he is again in a missing status; or
(2) the fifteenth day of the third month after the month in which an executor, administrator, or conservator of the estate of the taxpayer is appointed.
That due date is prescribed subject to the power of the Secretary of the Treasury or his delegate to extend the time for filing the return or paying the tax, as in other cases, and to assess and collect the tax as provided by sections 6851, 6861, and 6871 of the Internal Revenue Code of 1986 in cases in which the assessment or collection is jeopardized and in cases of bankruptcy or receivership.
(Added Pub. L. 89–554, § 5(b), Sept. 6, 1966, 80 Stat. 631; amended Pub. L. 96–513, title V, § 516(16), Dec. 12, 1980, 94 Stat. 2939; Pub. L. 100–26, § 8(c), Apr. 21, 1987, 101 Stat. 285.)
§ 559.
Benefits for members held as captives
(a)
In this section:
(1)
(2) The term “former captive” means a person who, as a member of the uniformed services, was held in a captive status.
(b)
(1) The Secretary of the Treasury shall establish a savings fund to which the Secretary concerned may allot all or any portion of the pay and allowances of any member of the uniformed services who is in a captive status to the extent that such pay and allowances are not subject to an allotment under section 553 of this title or any other provision of law.
(2) Amounts so allotted 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 maturities issued during the preceding calendar quarter. Such interest shall be computed quarterly.
(3) Amounts in the savings fund credited to a member shall be considered as pay and allowances for purposes of section 553(c) of this title and shall otherwise be subject to withdrawal under procedures which the Secretary of the Treasury shall establish.
(4)
Any interest accruing under this subsection on—
(A) any amount for which a member is indebted to the United States under section 552(c) of this title shall be deemed to be part of the amount due under such section; and
(B) any amount referred to in section 556(f) of this title shall be deemed to be part of such amount for purposes of such section.
(5) An allotment under this subsection may be made without regard to section 553(c) of this title.
(c)
(1) Except as provided in paragraph (3), the President shall make a cash payment to any person who is a former captive. Such payment shall be made before the end of the one-year period beginning on the date on which the captive status of such person terminates.
(2) Except as provided in section 802 of the Victims of Terrorism Compensation Act (5 U.S.C. 5569 note), the amount of such payment shall be determined by the President under the provisions of section 5569(d)(2) of title 5.
(3)
(A)
The President—
(i) may defer such payment in the case of any former captive who during such one-year period is charged with an offense described in clause (ii), until final disposition of such charge; and
(ii)
may deny such payment in the case of any former captive who is convicted of a captivity-related offense—
(I) referred to in subsection (b) or (c) of section 8312 of title 5; or(II) under chapter 47 of title 10 (the Uniform Code of Military Justice) that is punishable by dishonorable discharge, dismissal, or confinement for one year or more.
(B)
For the purposes of subparagraph (A), a captivity-related offense is an offense that is—
(i) committed by a person while the person is in a captive status; and
(ii) related to the captive status of the person.
(4) A payment under this subsection is in addition to any other amount provided by law.
(5) Any amount due a person under this subsection shall, after the death of such person, be deemed to be pay and allowances for the purposes of this chapter.
(6) Any payment made under paragraph (1) that is later denied under paragraph (3)(A)(ii) is a claim of the United States Government for purposes of section 3711 of title 31.
(d) A determination by the President under subsection (a)(1) or (c) is final and is not subject to judicial review.
(Added Pub. L. 99–399, title VIII, § 806(a)(1), Aug. 27, 1986, 100 Stat. 884; amended Pub. L. 100–26, § 8(e)(11), Apr. 21, 1987, 101 Stat. 287; Pub. L. 101–510, div. A, title XIV, § 1484(d)(4), (e)(2), Nov. 5, 1990, 104 Stat. 1717; Pub. L. 102–25, title VII, § 702(b)(1)–(4), (c), Apr. 6, 1991, 105 Stat. 117; Pub. L. 102–484, div. A, title X, § 1054(a)(6), (c)(2), Oct. 23, 1992, 106 Stat. 2502.)