90 STAT. 2700 26 USC 6013.
PUBLIC LAW 94-569—OCT. 20, 1976 (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) T I M E FOR PERFORMING CERTAIN ACTS POSTPONED BY REASON OF VIETNAM CONFLICT.—The second sentence of section 7508(b) of such
26 USC 7508.
26 USC 112.
42 USC 1383.
42 USC 1383 iiote42 USC 1382b.
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 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) IN GENERAL.—Section 1631(a)(4)(B) of the Social Security 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. (b) EFFECTIVE DATE.—The amendments made by this section shall ^PPly with respect to months after the month following the month in which this Act is enacted. 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 (Comm. on Ways and Means). SENATE REPORT No. 94-1319 (Comm. on Finance). CONGRESSIONAL RECORD, 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.
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