An Act to amend the Internal Revenue Code of 1954 to permit the authorization of means other than stamp on containers of distilled spirits as evidence of tax payment, to provide an extension of certain provisions relating to members of the Armed Forces missing in action, and for other purposes.
PL 94-569 (H.R.7228), enacted 10/20/1976

PUBLIC LAW 94-569—OCT. 20, 1976 
90 STAT. 2699 
Public Law 94-569 
94th Congress 
An Act 
To amend the Internal Revenue Code of 1954 to permit the authorization of 
means other than stamp on containers of distilled spirits as evidence of 
tax payment, to provide an extension of certain provisions relating to members 
of the Armed Forces missing in action, and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That section 5205 (h) 
of the Internal Revenue Code of 1954 (relating to form of stamps 
for containers of distilled spirits) is amended by striking out "or 
other form of stamp" and inserting in lieu thereof "other form of 
stamp, or other device". 
SEC. 2. Section 6801(b) of the Internal Revenue Code of 1954 
(relating to authority for establishment, alteration, and distribution 
of stamps) is amended by striking out the period at the end thereof 
and inserting in lieu thereof " ; except that stamps required by or 
prescribed pursuant to the provisions of section 5205 or section 5235 
may be prepared and distributed by persons authorized by the Secre-
tary, under such controls for the protection of the revenue as shall be 
deemed necessary.". 
SEC. 3. (a) SURVIVING SPOUSE.—Section 2 ( a ) ( 3 ) ( B ) of the Internal 
Revenue Code of 1954 (relating to the special rule where a deceased 
spouse was in a missing status) is amended to read as follows: 
" ( B ) the date which is— 
"(i) January 2, 1978, in the case of service in the combat 
zone designated for purposes of the Vietnam conflict, or 
"(ii) 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 clause (i).". 
(b) CERTAIN P A Y or MEMBERS OF THE ARMED FORCES HOSPITALIZED 
AS A RESULT or THE VIETNAM CONFLICT.—The last sentence of section 
112(a) of such Code (relating to certain combat pay of enlisted mem-
bers of the Armed Forces) and the last sentence of section 112(b) of 
such Code (relating to certain combat pay of commissioned officers of 
the armed forces) are each amended by striking out "beginning 
more than 2 years after the date of the enactment of this sentence" 
and inserting in lieu thereof "after January 1978". 
(c) INCOME TAXES OF MEMBERS OF ARMED FORCES ON DEATH IN 
MISSING STATUS.—The second sentence of section 692(b) of. such 
Code (relating to income taxes of members of the armed forces on 
death in a missing status) is amended to read as follows: "The pre-
ceding sentence shall not cause subsection (a) (1) to apply for any 
taxable year beginning— 
"(1) after January 2, 1978, 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).". 
(d) JOINT RETURN W H E R E INDIVIDUAL I S I N MISSING STATUS AS A 
RESULT OF VIETNAM CONFLICT.—^The last sentence of section 6013(f) 
Oct. 20, 1976 
[H.R. 7228] 
Taxes. 
Distilled spirits, 
use of stamps on 
containers. 
26 u s e 5205. 
26 u s e 6801. 
26 
use 
5205, 
5235. 
26 
use 
2. 
26 
use 112. 
26 
use 
692. 
90 STAT. 2700 
PUBLIC LAW 94-569—OCT. 20, 1976 
26 use 6013. 
(1) of such Code (relating to joint returns where individual is in 
missing status as a result of the Vietnam conflict) is amended by 
striking out "more than 2 years after the date of the enactment of 
this sentence" and inserting in lieu thereof "after January 2, 1978". 
(e) TIME FOR PERFORMING CERTAIN ACTS POSTPONED BY REASON OF 
VIETNAM CONFLICT.—The second sentence of section 7508(b) of such 
26 use 7508. 
Code (relating to the application to a spouse of provision relating to 
the time for performing certain acts postponed by reason of war) is 
amended to read as follows: "The preceding sentence shall not cause 
this section to apply to any spouse for any taxable year beginning— 
"(1) after January 2,1978, 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 
26 use 112. 
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).". 
SEC. 4. AUTHORIZATION OF INITUL PAYMENTS TO PRESUMPTIVELY 
BLIND INDIVIDUALS. 
(a) I N GENERAL.—Section 1631(a)(4)(B) of the Social Security 
42 use 1383. 
Act is amended— 
(1) by inserting "or blindness" immediately after "disability" 
each time it appears; and 
(2) by inserting "or blind" immediately after "disabled" each 
time it appears. 
42 use 1383 
(b) EFFECTIVE DATE.—The amendments made by this section shall 
iiote- 
^PPly with respect to months after the month following the month 
in which this Act is enacted. 
42 use 1382b. 
SEC. 5. Section 1613(a) (1) of the Social Security Act is amended 
by striking out ", to the extent that its value does not exceed such 
amount as the Secretary determines to be reasonable". 
Approved October 20, 1976. 
LEGISLATIVE HISTORY: 
HOUSE REPORT No. 94-1071 (eomm. on Ways and Means). 
SENATE REPORT No. 94-1319 (eomm. on Finance). 
eONGRESSIONAL REeORD, Vol. 122 (1976): 
May 13, considered and passed House. 
Oct. 1, considered and passed Senate, amended; House agreed to certain Senate 
amendments and to one amendment with an amendment; Senate agreed to 
House amendment.