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.
Public Law 94-569 · H.R. 7228 · 94th Congress · began in the House
Signed by Gerald Ford (R) on Oct 20, 1976 · Taxation
Sponsor: Rep. John Duncan (R-TN-2)
Cosponsors: None
Passage votes
- HouseMethod not stated
- SenateMethod not stated
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
(House agreed to Senate amendment with amendment)
Permits under the Internal Revenue Code of 1954 the authorization of means other than a stamp on containers of distilled spirits as evidence of tax payment.
Amends the Internal Revenue Code of 1954 to allow the spouse of a person missing in action in the Vietnam conflict to file a joint return until taxable years beginning after January 2, 1978. Entitles such spouse to file as a surviving spouse for two taxable years after January 2, 1978.
Allows members of the Armed Forces to exclude gross income compensation received for any month during any part of which the member was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone in the Vietnam conflict. Allows enlisted personnel to exclude all such compensation and commissioned officers to exclude up to $500 of such compensation per month. Makes such exclusions applicable through January 1978.
Extends from taxable years beginning after January 2, 1977, to taxable years beginning January 2, 1978, the date after which the income tax forgiveness for the taxable year in which a member of the Armed Forces dies (or is determined to have died) as a result of combat in the Vietnam conflict will no longer be allowed.
Amends the Social Security Act to exempt an individual's home from the resource classification, to the extent the Secretary of Health, Education, and Welfare determines reasonable, under the provisions governing the determination of eligibility for supplemental security income.
Entitles the blind to a three-month period to determine their disability while receiving supplemental security income as a result of such disability.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 15 actions.
- Oct 20, 1976Became lawBecame law · Signed by President.
- PresidentPresident · Public law 94-569.
- Oct 8, 1976PresidentPresident · Measure presented to President.
- Oct 7, 1976PresidentPresident · Measure enrolled in Senate.
- PresidentPresident · Measure enrolled in House.
- Oct 1, 1976Resolving differencesResolving differences · Senate agreed to House amendment to certain Senate amendment.
- Resolving differencesResolving differences · House agreed to Senate amendment with amendment.
- FloorFloor · Measure passed Senate, amended.
- Sep 28, 1976CommitteeCommittee · Reported by Senate Finance Committee
- May 17, 1976CommitteeCommittee · Referred to Senate Finance Committee
- May 13, 1976FloorFloor · Measure passed House, amended.
- FloorFloor · Measure called up by unanimous consent in House.
- Apr 29, 1976CommitteeCommittee · Reported by House Ways and Means Committee
- May 21, 1975CommitteeCommittee · Referred to House Ways and Means Committee
- IntroducedIntroduced · Introduced in the House
Data notes
Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.
Official record
The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.