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PUBLIC LAW 93-491-OCT. 26, 1974

[88 STAT.

SEC. 5. STUDY OF COMBINED A N N U A L R E P O R T I N G FOR SOCIAL S E C U R I T Y AND INCOME TAX PURPOSES.

Report to cong r e s s i o n a l committees.

The Secretary and the Secretary of Health, Education, and Welfare shall (1) study the desirability and feasibility of instituting a system of combined social security-income tax reporting on an annual basis, and the effect of such a system on social security beneficiaries, on the costs to employers and to the social security program, and on the administration of such program, and ^2) submit to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate, no later than December 31, 1974, a joint report of the results of such study containing their recommendations as to the provisions, procedures, and requirements which might be included in such a system and the raanner in which it might be put into effect. SEC. 6. I M P O S I T I O N AND R A T E OF T A X ON S T I L L W I N E S.

26 USC 5041. 26 USC 5041 note.

(a) IN GENERAL.—The last sentence of section 5041(a) of the Internal Revenue Code of 1954 (relating to tax on wines) is amended by striking out "0.277" and inserting m lieu thereof "0.392". (b) EFFECTIVE DATE.—The amendment made by this section shall take effect on the first day of the first calendar month which begins more than 90 days after the date of enactment of this Act. Approved October 26, 1974. Public Law 93-491

October 26, 1974 [S. 1411]

Indians. S i s s e to n and Wahpeton Sioux T r i b e, N. Dak.S. Dak. Land acquisition.

AN ACT To authorize the Sisseton and Wahpeton Sioux Tribe of the Lake Traverse Reservation to consolidate its landholdings in North Daliota and South Dakota, and for other purposes. Be if enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary of the Interior is authorized, at his discretion and upon the request of the Sisseton and Wahpeton Sioux Tribe of the Lake Traverse Reservation or its designated agent in the States of North Dakota and South Dakota, to acquire through purchase, gift, or exchange any lands or interest in lands within the boundaries of the Lake Traverse Reservation in North Dakota and South Dakota for the purpose of consolidating landholdings, eliminating fractionated heirship interests in Indian trust lands, providing land for any tribal program for the improvement of the economy of the tiibe and its members through the development of industry, recreational facilities, housing projects, and the general rehabilitation and enhancement of the total resource potential of the reservation. For the purchase of such lands or interests in lands the use of any funds available to the tribe from any source is authorized and title to any land acquired under the authority of this Act shall be taken in the name of the United States in trust for the Sisseton and Wahpeton Sioux Tribe of the Lake Traverse Reservation in North Dakota and South Dakota.

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