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TITLE 26-INTERNAL REVENUE CODE Stat. 970, 971; Oct. 4, 1976, Pub. L. 94-455, title IV, §401(b)(1), (2), title XIX, § 1906(b)(13)(A), 90 Stat. 1556, 1834.) AMENDMENTS 1976-Subsec. (b. Pub. L. 94-455, § 401(b)(2), struck out par. (2) relating to application of 6-month rule. Subsec. (c). Pub. L. 94-455, §401(b)(1), struck out par. (2) relating to application of 6-month rule. Subsec. (d)(2). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "by the Secre- tary". 1975-Subsec. (b). Pub. L. 94-164, § 2(b)(1). redesig- nated existing pars. (I) to (3) as pars. (1(A) to (C), and in par. (1)(A) as so redesignated substituted "$2,800" for "$2,600" in par. (1)(B) "$2,400" for "$2,300", and in par. (1)(C) "$1,400" for "$1,300", and added par. (2). Pub. L. 94-12, § 202(a), substituted provisions In- creasing the percentage standard deduction to 16 per- cent, with a maximum of $2,600 for Joint returns and surviving spouses, $2,300 for single persons, and $1,300 for married individuals filing separately, for provisions showing a tabular schedule for the percentage stan- dard deduction calling for a graduated scale of 10 per- cent and a maximum of $1,000 for 1970, 13 percent and a maximum of $1,500 for 1971, and 15 percent and a maximum of $2,000 for 1972 and thereafter. Subsec. (c). Pub. L. 94-164, § 2(a)(1), redesignated ex- isting pars. (1)-(3) as pars. (1)(A)-(C), and in par. (1)(A) as so redesignated, substituted "$2,100" for "$1,900", in par. (1)(B), "$1,700" for "$1,600", and In par. (1)(C), "$1,050" for "$950", and added par. (2). Pub. L. 94-12, § 201(a), substituted pars. (1), (2), and (3) for provisions making a flat $1,300 low income allowance ($650 in the case of a married individual filing a separate return). 1971-Subsec. (b). Pub. L. 92-178, § 202, deleted from the table separate reference to taxable year 1972, the applicable percentage of 14, and maximum amount of $2,000 therefor and reinstated reference to taxable year 1972, substituting in the table "1972 and there- after" for "1973 and thereafter". Subsec. (c). Pub. L. 92-178, § 203(a) and (b), substi. tuted provisions for low income allowance of $1,050 ($525 In the case of a married individual filing a sepa- rate return), with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1. 1972, for former low Income allowance provisions prescribing In par. (1), the general rule; par. (2), the basic allowance; par. (3), the general rule and income phase-out with re- spect to additional allowance; par. (4), married individ- uals filing separate returns; par. (5). number of exemp- tions; and par. (6), special rule for 1971; and Increased low income allowance from $1,050 to $1,300 ($525 to $650 in the case of a married individual filing a sepa- rate return), for taxable years beginning after Dec. 31, 1971, respectively. Subsec. (el. Pub. L. 92-178, § 301(a), added subsec. (e). 1969-Subsec. (a). Pub. L. 91-172, § 802(a), altered the definition of standard deduction by substituting "larger of the percentage standard deduction or the low Income allowance" for "larger of the 10 per cent standard deduction or the minimum standard deduc- tion" as the definition, and struck out the maximum limits. Subsec. (b. Pub. L. 91-172, § 802(a), substituted a table to be used in determining the percentage stan- dard deduction for the definition of the 10 per cent standard deduction. Subsec. (c). Pub. L. 91-172, § 802(a), substituted low- income allowance provisions for minimum standard deduction provisions. Subsec. (d). Pub. L. 91-172, § 802(c)(4), substituted "low income allowance" and "percentage" for "mini- mum standard deduction" and "10-percent", respec- tively, wherever appearing. 1964-Pub. L. 88-272 designated existing provisions as subsec. (a), substituted "Except as otherwise pro- vided in this section, the standard deduction referred to in this title is the larger of the 10-percent standard deduction or the minimum standard deduction. The standard deduction shall not exceed $1,000" for "The standard deduction referred to in section 63(b) (defin- ing taxable income in case of individual electing stan- dard deduction) shall be an amount equal to 10 per- cent of the adjusted gross Income or $1,000, whichever Is the lesser" therein, and added subsecs. (b to (d). EFFECTIVE DATE OF 1976 AMENDMENT Amendment of subsecs. (b) and (c) by section 401(b) of Pub. L. 94-455 applicable to taxable years ending after Dec. 31, 1975, see section 401(e) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 42 of this title. EFFECTIVE AND TERMINATION DATES OF 1975 AMENDMENT Amendment by Pub. L. 94-164 applicable to taxable years ending after Dec. 31, 1975 and before Jan. 1, 1978, see section 2(g) of Pub. L. 94-164, set out as an Effective Date of 1975 Amendment note under section 43 of this title. Amendment by Pub. L. 94-12 applicable to taxable years ending after Dec. 31, 1974, and to cease to apply to taxable years ending after Dec. 31, 1975, see section 209(a) of Pub. L. 94-12, set out as an Effective and Termination Dates of 1975 Amendment note under section 42 of this title. EFFECTIVE DATE OF 1971 AMENDMENT Section 202 of Pub. L. 92-178 provided in part that amendment of subsec. (b) by Pub, L. 92-178 shall be effective with respect to taxable years beginning after Dec. 31, 1971. Section 203(a) and (b) of Pub. L. 92-178 provided In part that amendment of subsec. (c) by such section 203(a) and (b) shall be effective with respect to tax- able years beginning after Dec. 31, 1970, and before Jan. 1, 1972, and with respect to taxable years begin- ning after Dec. 31, 1971, respectively. Section 301(d) of Pub. L. 92-178 provided that: "The amendments made by this section [enacting section 4(d)(5) and sections 141(e) and 144(a)(4) of this title] shall apply to taxable years beginning after December 31, 1971." EFFECTIVE DATE OF 1969 AMENDMENT Section 802(d) of Pub. L. 91-172 provided that: "The amendments made by subsections (a) [amending this section], (b) [amending section 143 of this title], and c) [amending sections 4(a), (c), (f)(4), 141(d) and, 1304(c)(4) of this title] shall apply to taxable years be- ginning after December 31, 1969." EFFECTIVE DATE OF 1964 AMENDMENT Amendment by Pub. L. 88-272, except for purposes of section 21 of this title, effective with respect to tax- able years beginning after Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as an Effective Date of 1964 Amendment note under section 1 of this title. REPEALS Section 802(e) of Pub. L. 91-172, which amended subsec. c) of this section to provide for low income allowance of $1,000 ($500 in the case of a married indi- vidual filing a separate return), effective with respect to taxable years beginning after Dec. 31, 1971, was re- pealed by section 203(c) of Pub. L. 92-178. CRoss REFERENCES Individuals electing standard deduction, see section 63 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section Is referred to In sections 21, 57, 144, 584, 703, 3402, 6012, 6014, 6153 of this title. § 141 Page 132