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Internal Revenue Code, § 151. Allowance Of Deductions For Personal Exemptions

I.R.C. § 151(a) Allowance Of Deductions
In the case of an individual, the exemptions provided by this section shall be allowed as deductions in computing taxable income.
I.R.C. § 151(b) Taxpayer And Spouse
An exemption of the exemption amount for the taxpayer; and an additional exemption of the exemption amount for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer.
I.R.C. § 151(c) Additional Exemption For Dependents
An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.
I.R.C. § 151(d) Exemption Amount
For purposes of this section—
I.R.C. § 151(d)(1) In General
Except as otherwise provided in this subsection, the term “exemption amount” means $2,000.
I.R.C. § 151(d)(2) Exemption Amount Disallowed In Case Of Certain Dependents
In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
I.R.C. § 151(d)(3) Phaseout
I.R.C. § 151(d)(3)(A) In General
In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b), the exemption amount shall be reduced by the applicable percentage.
I.R.C. § 151(d)(3)(B) Applicable Percentage
For purposes of subparagraph (A), the term “applicable percentage” means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer's adjusted gross income for the taxable year exceeds the applicable amount in effect under section 68(b). In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting “$1,250” for “$2,500”. In no event shall the applicable percentage exceed 100 percent.
I.R.C. § 151(d)(3)(C) Coordination With Other Provisions
The provisions of this paragraph shall not apply for purposes of determining whether a deduction under this section with respect to any individual is allowable to another taxpayer for any taxable year.
I.R.C. § 151(d)(4) Inflation Adjustment
Except as provided in paragraph (5), in the case of any taxable year beginning in a calendar year after 1989, the dollar amount contained in paragraph (1) shall be increased by an amount equal to—
I.R.C. § 151(d)(4)(A)
such dollar amount, multiplied by
I.R.C. § 151(d)(4)(B)
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting “calendar year 1988” for “calendar year 2016” in subparagraph (A)(ii) thereof.
I.R.C. § 151(d)(5) Special Rules For Taxable Years 2018 Through 2025
In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026—
I.R.C. § 151(d)(5)(A) Exemption Amount
The term “exemption amount” means zero.
I.R.C. § 151(d)(5)(B) References
For purposes of any other provision of this title, the reduction of the exemption amount to zero under subparagraph (A) shall not be taken into account in determining whether a deduction is allowed or allowable, or whether a taxpayer is entitled to a deduction, under this section.
I.R.C. § 151(e) Identifying Information Required
No exemption shall be allowed under this section with respect to any individual unless the TIN of such individual is included on the return claiming the exemption.
(Aug. 16, 1954, ch. 736, 68A Stat. 42; Dec. 30, 1969, Pub. L. 91-172, title VIII, Sec. 801(a)(1), (b)(1), (c)(1), (d)(1), title IX, Sec. 941(b), 83 Stat. 675, 676, 726; Dec. 10, 1971, Pub. L. 92-178, title II, Sec. 201(a)(1), (b)(1), (c), 85 Stat. 510, 511; Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1901(a)(23), 90 Stat. 1767; Nov. 6, 1978, Pub. L. 95-600, title I, Sec. 102(a), 92 Stat. 2771; Aug. 13, 1981, Pub. L. 97-34, title I, Sec. 104(c), 95 Stat. 189; July 18, 1984, Pub. L. 98-369, div. A, title IV, Sec. 426(a), 98 Stat. 804; Oct. 22, 1986, Pub. L. 99-514, title I, Sec. 103, title XVIII, Sec. 1847(b)(3), 100 Stat. 2102, 2856; Nov. 10, 1988, Pub. L. 100-647, title VI, Sec. 6010(a), 102 Stat. 3691; Nov. 5, 1990, Pub. L. 101-508, title XI, Sec. 11101(d)(1)(F), 11104(a), 104 Stat. 1388-405, 1388-407; July 3, 1992, Pub. L. 102-318, Sec. 511, 106 Stat. 290; Aug. 10, 1993, Pub. L. 103-66, Secs. 13201, 13205, 107 Stat. 312; Aug. 20, 1996, Pub. L. 104-188, title I, Sec. 1615(a)(1), 1702(a)(2), 110 Stat. 1755; Pub. L. 106-554, Sec. 306, Dec. 21, 2000, 114 Stat. 2763; June 7, 2001, Pub. L. 107-16, title I, Sec. 102, 115 Stat. 38; Mar. 9, 2002, Pub. L. 107-147, title IV, Sec. 412(b), 417(6), 116 Stat. 21; Oct. 4, 2004, Pub. L. 108-311, title II, Sec. 206, 118 Stat. 1166; Pub. L. 112-240, title I, Sec. 101(b)(2), Jan. 2, 2013, 126 Stat. 2313; Pub. L. 115-97 , title I, Sec. 11002(d)(1)(Q), 11041(a)(1), (2), Dec. 22, 2017, 131 Stat. 2054.)
BACKGROUND NOTES
Amendments to Part
1976--Pub. L. 94-455, title XIX, 1901(b)(7)(A)(ii), Oct. 4, 1976, 90 Stat. 1794, redesignated item 154 as 153 and struck out former item 153 “Determination of marital status”.
AMENDMENTS
2017 -Subsec. (d)(4). Pub. L. 115-97, Sec. 11041(a), amended subsec. (d) by substituting ‘‘Except as provided in paragraph (5), in the case of” for “In the case of”, and adding par. (5).
Subsec. (d)(4)(B). Pub. L. 115-97, Sec. 11002(d)(1)(Q), amended subpar. (B) by substituting ‘‘for ‘calendar year 2016’ in subparagraph (A)(ii)’’ for ‘‘for ‘calendar year 1992’ in subparagraph (B)’’.
2013 - Subsec. (d)(3)(A). Pub. L. 112-240, Sec. 101(b)(2)(B)(i)(I), amended subpar. (A) by substituting “the applicable amount in effect under section 68(b)” for “the threshold amount”.
Subsec. (d)(3)(B). Pub. L. 112-240, Sec. 101(b)(2)(B)(i)(I), amended subpar. (B) by substituting “the applicable amount in effect under section 68(b)” for “the threshold amount”.
Subsec. (d)(3)(C)-(D). Pub. L. 112-240, Sec. 101(b)(2)(B)(i)(II), struck subpar. (C) and redesignated subpar. (D) as subpar. (C). Before being struck, subpar. (C) read as follows:
“(C) Threshold Amount.—For purposes of this paragraph, the term “threshold amount” means—
“(i) $150,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
“(ii) $125,000 in the case of a head of a household (as defined in section 2(b),
“(iii) $100,000 in the case of an individual who is not married and who is not a surviving spouse or head of a household, and
“(iv) $75,000 in the case of a married individual filing a separate return.
“For purposes of this paragraph, marital status shall be determined under section 7703.”
Subsec. (d)(3)(E)-(F). Pub. L. 112-240, Sec. 101(b)(2)(B)(i)(III), struck subpar. (E) and (F). Before being struck, subpar. (E) and (F) read as follows:
“(E) Reduction of Phaseout.—
“(i) In General.— In the case of taxable years beginning after December 31, 2005, and before January 1, 2010, the reduction under subparagraph (A) shall be equal to the applicable fraction of the amount which would (but for this subparagraph) be the amount of such reduction.
“(ii) Applicable Fraction.—For purposes of clause (i), the applicable fraction shall be determined in accordance with the following table:
 

For taxable years beginning
in calendar year--                   The applicable fraction is--
    2006 and 2007                                2/3 
    2008 and 2009                                1/3.” 
“(F) Termination.—This paragraph shall not apply to any taxable year beginning after December 31, 2009.”
Subsec. (d)(4). Pub. L. 112-240, Sec. 104(b)(2)(B)(ii), amended par. (4) by striking subpar. (B); by redesignating clauses (i) and (ii) of subpar. (A) as subpar. (A) and (B), respectively; and by substituting “(4) Inflation Adjustment.—In the case of any taxable year beginning” for “(4) Inflation Adjustment.—(A) Adjustment To Basic Amount Of Exemption.—In the case of any taxable year beginning”. Before being struck, subpar. (B) read as follows:
“(B) Adjustment To Threshold Amounts For Years After 1991.—In the case of any taxable year beginning in a calendar year after 1991, each dollar amount contained in paragraph (3)(C) shall be increased by an amount equal to—
“(i) such dollar amount, multiplied by
“(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting “calendar year 1990” for “calendar year 1992” in subparagraph (B) thereof.”
2004 - Subsec. (c). Pub. L. 108-311, Sec. 206, amended subsec. (c). Before amendment it read as follows:
“(c) Additional exemption for dependents
“(1) In general
“An exemption of the exemption amount for each dependent (as defined in section 152)--
“(A) whose gross income for the calendar year in which the taxable year of the taxpayer begins is less than the exemption amount, or
“(B) who is a child of the taxpayer and who (i) has not attained the age of 19 at the close of the calendar year in which the taxable year of the taxpayer begins, or (ii) is a student who has not attained the age of 24 at the close of such calendar year.
“(2) Exemption denied in case of certain married dependents
“No exemption shall be allowed under this subsection for any dependent who has made a joint return with his spouse under section 6013 for the taxable year beginning in the calendar year in which the taxable year of the taxpayer begins.
“(3) Child defined
“For purposes of paragraph (1)(B), the term “child” means an individual who (within the meaning of section 152) is a son, stepson, daughter, or stepdaughter of the taxpayer.
“(4) Student defined
“For purposes of paragraph (1)(B)(ii), the term “student” means an individual who during each of 5 calendar months during the calendar year in which the taxable year of the taxpayer begins--
“(A) is a full-time student at an educational organization described in section 170(b)(1)(A)(ii); or
“(B) is pursuing a full-time course of institutional on-farm training under the supervision of an accredited agent of an educational organization described in section 170(b)(1)(A)(ii) or of a State or political subdivision of a State.
“(5) Certain income of handicapped dependents not taken into account
“(A) In general
“For purposes of paragraph (1)(A), the gross income of an individual who is permanently and totally disabled shall not include income attributable to services performed by the individual at a sheltered workshop if--
“(i) the availability of medical care at such workshop is the principal reason for his presence there, and
“(ii) the income arises solely from activities at such workshop which are incident to such medical care.
“(B) Sheltered workshop defined
“For purposes of subparagraph (A), the term “sheltered workshop” means a school--
“(i) which provides special instruction or training designed to alleviate the disability of the individual, and
“(ii) which is operated by--
“(I) an organization described in section 501(c)(3) and exempt from tax under section 501(a), or
“(II) a State, a possession of the United States, any political subdivision of any of the foregoing, the United States, or the District of Columbia.
“(C) Permanent and total disability defined
“An individual shall be treated as permanently and totally disabled for purposes of this paragraph if such individual would be so treated under paragraph (3) of section 22(e).
“(6) TREATMENT OF MISSING CHILDREN.
“(A) IN GENERAL.--
“Solely for the purposes referred to in subparagraph (B), a child of the taxpayer--
“(i) who is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of the family of such child or the taxpayer, and
“(ii) who was (without regard to this paragraph) the dependent of the taxpayer for the portion of the taxable year before the date of the kidnapping, shall be treated as a dependent of the taxpayer for all taxable years ending during the period that the child is kidnapped.
“(B) PURPOSES.--
“Subparagraph (A) shall apply solely for purposes of determining
“(i) the deduction under this section,
“(ii) the credit under section 24 (relating to child tax credit), and
“(iii) whether an individual is a surviving spouse or a head of a household (as such terms are defined in section 2).
“(C) COMPARABLE TREATMENT FOR PRINCIPAL PLACE OF ABODE REQUIREMENTS.--
“An individual--
“(i) who is presumed by law enforcement authorities to have been kidnapped by someone who is not a member of the family of such individual or the taxpayer, and
“(ii) who had, for the taxable year in which the kidnapping occurred, the same principal place of abode as the taxpayer for more than one-half of the portion of such year before the date of the kidnapping, shall be treated as meeting the principal place of abode requirements of section 2(a)(1)(B), section 2(b)(1)(A), and section 32(c)(3)(A)(ii) with respect to a taxpayer for all taxable years ending during the period that the individual is kidnapped.
“(D) TERMINATION OF TREATMENT.-
Subparagraphs (A) and (C) shall cease to apply as of the first taxable year of the taxpayer beginning after the calendar year in which there is a determination that the child is dead (or, if earlier, in which the child would have attained age 18).”
2002 - Subsec. (c)(6)(B)(iii). Pub. L. 107-147, Sec. 417(6), amended clause (ii) by inserting “as” before “such terms”.
Subsec. (c)(6)(C). Pub. L. 107-147, Sec. 412(b), amended subpar. (C) by substituting “FOR PRINCIPAL PLACE OF ABODE REQUIREMENTS.-An” for “FOR EARNED INCOME CREDIT.-For purposes of section 32, an”.
2001 - Subsec. (d)(3)(E)-(F). Pub. L. 107-16, Sec. 102(a), added subparagraphs (E) and (F).
2000 - Subsec. (d)(6). Pub. L. 106-554, Sec. 306(a), added par. (6).
1996 - Subsec. (d)(3)(C)(i). Pub. L. 104-188, Sec. 1702(a)(2) substituted “joint return” for “joint of a return”.
Subsec. (e). Pub. L. 104-188, Sec. 1615(a)(1) added new subsec. (e).
1993 - Subsec. (d)(4)(A). Pub. L. 103-66, Sec. 13201(b)(3)(G) amended subparagraph (ii) by striking “1989” and inserting “1992”.
Subsec. (d)(4)(B). Pub. L. 103-66, Sec. 13201(b)(3)(G) amended subparagraph (ii) by striking “1989” and inserting “1992”.
Subsec. (d)(3)(E). Pub. L. 103-66, Sec. 13205 struck subparagraph (E). Subparagraph (E) formerly read:
“(E) TERMINATION. -- This paragraph shall not apply to any taxable year beginning after December 31, 1996.”
1992 - Subsec. (d)(3)(E). Pub. L. 102-318, Sec. 511 substituted “December 31, 1996” for “December 31, 1995”.
1990 - Subsec. (d). Pub. L. 101-508, Sec. 11104(a), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: ‘For purposes of this section -
‘(1) In general. - Except as provided in paragraph (2), the term ‘exemption amount’ means -
‘(A) $1,900 for taxable years beginning during 1987,
‘(B) $1,950 for taxable years beginning during 1988, and
‘(C) $2,000 for taxable years beginning after December 31, 1988.
‘(2) Exemption amount disallowed in the case of certain dependents. - In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero.
‘(3) Inflation adjustment for years after 1989. - In the case of any taxable year beginning in a calendar year after 1989, the dollar amount contained in paragraph (1)(C) shall be increased by an amount equal to -
‘(A) such dollar amount, multiplied by
‘(B) the cost-of-living adjustment determined under section 1(f)(3), for the calendar year in which the taxable year begins, by substituting ‘calendar year 1988’ for ‘calendar year 1987’ in subparagraph (B) thereof.'
Subsec. (d)(3)(B). Pub. L. 101-508, Sec. 11101(d)(1)(F), substituted ‘1989’ for ‘1987’.
1988 - Subsec. (c)(1)(B)(ii). Pub. L. 100-647 inserted ‘who has not attained the age of 24 at the close of such calendar year’ after ‘student’.
1986 - Subsec. (c). Pub. L. 99-514, Sec. 103(b), redesignated subsec. (e) as (c) and struck out former subsec. (c) which provided for an additional exemption for taxpayer or spouse aged 65 or more.
Subsec. (d). Pub. L. 99-514, Sec. 103(b), redesignated subsec. (f) as (d) and struck out former subsec. (d) which provided for an additional exemption for blindness of taxpayer or spouse.
Subsec. (e). Pub. L. 99-514, Sec. 103(b), redesignated subsec. (e) as (c).
Pub. L. 99-514, Sec. 1847(b)(3), substituted ‘section 22(e)’ for ‘section 37(e)’ in par. (5)(C).
Subsec. (f). Pub. L. 99-514, Sec. 103(b), redesignated subsec. (f) as (d).
Pub. L. 99-514, Sec. 103(a), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: ‘For purposes of this section, the term ‘exemption amount’ means, with respect to any taxable year, $1,000 increased by an amount equal to $1,000 multiplied by the cost-of-living adjustment (as defined in section 1(f)(3)) for the calendar year in which the taxable year begins. If the amount determined under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10 (or if such amount is a multiple of $5, such amount shall be increased to the next highest multiple of $10).'
1984 - Subsec. (e)(5). Pub. L. 98-369 added par. (5).
1981 - Subsecs. (b), (c), (d)(1), (2), (e)(1). Pub. L. 97-34, Sec. 104(c)(1), substituted ‘the exemption amount’ for ‘$1,000’ wherever appearing.
Subsec. (f). Pub. L. 97-34, Sec. 104(c)(2), added subsec. (f).
1978 - Pub. L. 95-600 increased exemption from $750 to $1,000 with respect to taxable years beginning after Dec. 31, 1978.
1976 - Subsec. (e)(4). Pub. L. 94-455 struck out ‘and educational institution’ after ‘Student’ in heading, substituted in subpars. (A) and (B) ‘organization described in section 170(b)(1)(A)(ii)’ for ‘institution’, and struck out provisions following subpar. (B) defining educational institution.
1971 - Pub. L. 92-178 increased exemption from $650 to $675 with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, and from $675 to $750 with respect to taxable years beginning after Dec. 31, 1971.
1969 - Pub. L. 91-172, Sec. 801(a)(1), (b)(1), (c)(1), (d)(1), increased exemption from $600 to $625 with respect to taxable years beginning after Dec. 31, 1969, and before Jan. 1, 1971, from $625 to $650 for taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, from $650 to $700 for taxable years beginning after Dec. 31, 1971, and before Jan. 1, 1973, and from $700 to $750 for taxable years beginning after Dec. 31, 1972.
Subsecs. (b), (c), Pub. L. 91-172, Sec. 941(b), substituted ‘if a joint return is not made by the taxpayer and his spouse’ for ‘if a separate return is made by the taxpayer’.
EFFECTIVE DATE OF 2017 AMENDMENTS
Amendments by Pub. L. 115-97, Sec. 11002(d)(1)(Q), effective for taxable years beginning after December 31, 2017.
Amendments by Pub. L. 115-97, Sec. 11041(a)(1), (2), effective for taxable years beginning after December 31, 2017.
EFFECTIVE DATE OF 2013 AMENDMENTS
Amendments by section 101(b)(2) of Pub. L. 112-240 effective for taxable years beginning after December 31, 2012.
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by section 206 of Pub. L. 108-311 effective for taxable years beginning after December 31, 2004.
EFFECTIVE DATE OF 2002 AMENDMENTS
Amendment by section 417(6) of Pub. L. 107-147 effective on the date of the enactment of this Act [Mar. 9, 2002].
Amendment by section 412(b) of Pub. L. 107-147 effective as if included in the provision of the Community Renewal Tax Relief Act of 2000 [Pub. L. 106-554, Sec. 306] to which it relates.
EFFECTIVE DATE OF 2001 AMENDMENTS
Amendments by section 102(a) of Pub. L. 107-16 effective for taxable years beginning after December 31, 2005.
Section 901 (Sunset of Provisions of Act) of Pub. L. 107-16, as amended by Pub. L. 107-358 and Pub. L. 111-312, Sec. 101(a), provided that:
“(a) IN GENERAL.--All provisions of, and amendments made by, this Act shall not apply--
“(1) to taxable, plan, or limitation years beginning after December 31, 2012, or
“(2) in the case of title V, to estates of decedents dying, gifts made, or generation skipping transfers, after December 31, 2012.
“(b) APPLICATION OF CERTAIN LAWS.--The Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 shall be applied and administered to years, estates, gifts, and transfers described in subsection (a) as if the provisions and amendments described in subsection (a) had never been enacted.
“(c) EXCEPTION.-Subsection (a) shall not apply to section 803 (relating to no federal income tax on restitution received by victims of the Nazi regime or their heirs or estates).”
EFFECTIVE DATE OF 2000 AMENDMENT
Amendment by section 102(a) of Pub. L. 107-16 effective for taxable years beginning after December 31, 2005.
Amendment by section 306(a) of Pub. L. 106-554 effective for taxable years ending after the date of the enactment of this Act [Enactment date: Dec. 21, 2000].
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by section 1702(a)(2) of Pub. L. 104-188 effective as if included in the related provision of the Revenue Reconciliation Act of 1990.
Section 1615(d) of Pub. L. 104-188 provided that:
‘(1) In general.--The amendments made by this section shall apply with respect to returns the due date for which (without regard to extensions) is on or after the 30th day after the date of the enactment of this Act [Aug. 20, 1996].
‘(2) Special rule for 1995 and 1996.--In the case of returns for taxable years beginning in 1995 or 1996, a taxpayer shall not be required by the amendments made by this section to provide a taxpayer identification number for a child who is born after October 31, 1995, in the case of a taxable year beginning in 1995 or November 30, 1996, in the case of a taxable year beginning in 1996.’
EFFECTIVE DATE OF 1993 AMENDMENT
Amendments by section 13201 of Pub. L. 103-66 applicable to tax years beginning after December 31, 1992.
Amendment by section 13205 of Pub. L. 103-66 effective on August 10, 1993.
EFFECTIVE DATE OF 1992 AMENDMENT
Amendment by section 511 of Pub. L. 102-318 effective July 3, 1992.
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11101(d)(1)(F) of Pub. L. 101-508 applicable to taxable years beginning after Dec. 31, 1990, see section 11101(e) of Pub. L. 101-508, set out as a note under section 1 of this title.
Amendment by section 11104(a) of Pub. L. 101-508 applicable to taxable years beginning after Dec. 31, 1990, see section 11104(c) of Pub. L. 101-508, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 6010(b) of Pub. L. 100-647 provided that: ‘The amendment made by subsection (a) (amending this section) shall apply to taxable years beginning after December 31, 1988.’
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 103 of Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out as a note under section 1 of this title.
Amendment by section 1847(b)(3) of Pub. L. 99-514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99-514, set out as a note under section 48 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Section 426(b) of Pub. L. 98-369 provided that: ‘The amendment made by subsection (a) (amending this section) shall apply to taxable years beginning after December 31, 1984.’
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable to taxable years beginning after Dec. 31, 1984, see section 104(e) of Pub. L. 97-34, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Section 102(d)(1) of Pub. L. 95-600 provided that: ‘The amendments made by subsections (a) and (b) (amending this section and sections 6012 and 6013 of this title) shall apply to taxable years beginning after December 31, 1978.’
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as a note under section 2 of this title.
EFFECTIVE DATE OF 1971 AMENDMENT
Section 201(a), (b) of Pub. L. 92-178 provided in part that the increase in exemption from $650 to $675 was effective with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, and from $675 to $750 was effective with respect to taxable years beginning after Dec. 31, 1971.
EFFECTIVE DATE OF 1969 AMENDMENT
Section 801(a)(1) of Pub. L. 91-172 provided in part that the increase in exemption from $600 to $625 is effective with respect to taxable years beginning after Dec. 31, 1969, and before Jan. 1, 1971.
Section 801(b)(1) of Pub. L. 91-172 provided in part that the increase in the exemption from $625 to $650 is effective with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972.
Section 941(c) of Pub. L. 91-172 provided that: ‘The amendments made by subsections (a) (amending section 6012 of this title) and (b) (amending this section) shall apply to taxable years beginning after December 31, 1969.’
REPEALS
Section 801(c)(1), (d)(1) of Pub. L. 91-172, which provided for an increase in the personal exemption to $700, effective with respect to taxable years beginning after Dec. 31, 1971, and before Jan. 1, 1973, and to $750, effective with respect to taxable years beginning after Dec. 31, 1972, was repealed by section 201(c) of Pub. L. 92-178.
PERSONAL EXEMPTION ADJUSTMENT FOR TAXABLE YEARS BEGINNING IN 1991
For adjustment of personal exemption under subsection (d) of this section for taxable years beginning in 1991, see section 4 of Revenue Procedure 90-64, set out as a note under section 1 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514, as amended, set out as a note under section 401 of this title.
EXEMPTION AMOUNT ADJUSTMENTS FOR CERTAIN TAXABLE YEARS
The exemption amount was adjusted for taxable years beginning in 1986 by section 4.03 of Revenue Procedure 85-55, formerly set out as a note under section 1 of this title.
The exemption amount was adjusted for taxable years beginning in 1985 by section 4.03 of Revenue Procedure 84-79, formerly set out as a note under section 1 of this title.