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.

(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.