1. Short title This Act may be cited as the World War II Pacific War Heroes Congressional Gold Medal Act . 2. Findings Congress finds the following: (1) The United States POWs held by Imperial Japan in the Pacific Theater during World War II, with most held in captivity for more than three years, are Pacific War heroes who represent the American spirit of courage, tenacity, and faith. (2) Imperial Japan did not abide by the Geneva and Hague Conventions for the humane treatment of POWs. (3) The United States POWs held by Imperial Japan during World War II numbered more than 27,000 with more than 11,000 or 40 percent perishing before the end of War. (4) On December 7, 1941, Imperial Japan attacked not only Pearl Harbor in the United States Territory of Hawaii, but also the other United States possessions and military installations in the Pacific of the Philippines, Guam, Wake Island, Howland Island, and Midway as preludes to full-scale invasions and military occupation throughout the Asia-Pacific region. (5) By the end of day, December 8, 1941, more than 300 United States Marines, sailors, diplomats, and Mariners in China became the first United States prisoners of war of Imperial Japan with most held for the full duration of the war