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TITLE 26-INTERNAL REVENUE CODE § 501(b)(3)-(5), title XIX, § 1906(b)(13)(A), 90 Stat. 1558, 1559, 1834.) AMzNDMENTS 1976-Subsec. (a). Pub. L. 94-455, § 501(b)(3), deleted par. (1) designation, continued existing provision for allowance of standard deduction when an election is signified on the return in manner prescribed by the Secretary without retention of requirement that return show an adjusted gross income of $10,000 or more, deleted "or his delegate" following "Secretary", and deleted remaining par. (1) provisions respecting election where adjusted gross income on the return is $10,000 or more but the correct adjusted gross income is less; and deleted: par. (2) provision for allowance of an election where the adjusted gross income on the return is less than $10,000 and where the adjusted gross income on the return is less than $10,000 but the correct adjusted gross income is $10,000 or more; par. (3) provision deeming failure to signify an election as provided in par. (1) or (2) an indication not to take the standard deduction: and par. (4) provision for allowance of standard deduction, notwithstanding par. (2), where adjusted gross income shown on the return is less than $10,000 and taxpayer is unable to pay the required tax by reason of section 4(d)(5) of this title. Subsec. (b). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (c). Pub. L. 94-455, § 501(b)(4), struck out par. (2) definition of "change of election" to mean "a change of an election to pay (or not to pay) the tax under section 3" and redesignated par. (3) as (2). Subsec. (d). Pub. L. 94-455, § 501(b)(5), repealed subsec. (d), which related to election of income averag- ing by individuals. 1971-Subsec. (a)(1), (2). Pub. L. 92-178, § 206, substi- tuted "$10,000" for "$5,000" in three instances In pars. (1) and (2). Subsec. (a)(4). Pub. L. 92-178, § 301(c), added par (4) 1964-Subsec. (b). Pub. L. 88-272, § 112(o)(1), substi- tuted "with respect to the standard deduction for any taxable year" for "for any taxable year to take, or not to take, the standard deduction, or to pay, or not to pay, the tax under section 3". Subsec. (c). Pub. L. 88-272, § 112(c)(2), added subsec, (c). Subsec. (d). Pub. L. 88-272, § 232(c), added subsec. (d). EFFECTIVE DATE OF 1976 AMENDMENT Amendment of subsecs. (a) and (c) and repeal of subsec. (d) by section 501(b)(3) to (5) of Pub. L. 94-455 applicable to taxable years beginning after Dec. 31, 1975, see section 508 of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 3 of this title. EFFECTIVE DATE OF 1971 AMENDMENT Section 206 of Pub. L. 92-178 provided in part that amendment of subsec. (a)(1), (2) by Pub. L. 92-178 shall be effective with respect to taxable years begin- ning after Dec. 31, 1970. Enactment of subsec. (a)(4) by Pub. L. 92-178 appli- cable to taxable years beginning after Dec. 31, 1971, see section 301(d) of Pub. L. 92-178, set out as an Ef- fective Date of 1971 Amendment note under section 141 of this title, EFmEcTIvE DATE Or 1964 AMENDMENT Amendment of subsecs. (b), (c) by Pub. L. 88-272, except for purposes of section 21 of this title, effective with respect to taxable years beginning after Dec. 31, 1963, see F,._ion 131 of Pub. L. 88-272, set out as an Effective Date of 1964 Amendment note under section 1 of this title. Enactment of subsec. (d) by Pub. L. 88-272 applica- ble to taxable years beginning after Dec. 31, 1963, see section 232(g) of Pub. L. 88-272, set out as an Effective Date note under section 1301 of this title. SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 36, 63, 6212, 6504 of this title. SECTION REFERRED TO IN D.C. CODE This section is referred to in section 47-1557b of the District of Columbia Code, § 145. Cross reference For disallowance of certain credits against the tax In the case of individuals electing the standard deduction, see section 36. (Aug. 16, 1954, ch. 736, 68A Stat. 42.) PART V-DEDUCTIONS FOR PERSONAL EXEMPTIONS sec, 151. Allowance of deductions for personal exemptions. 152. Dependent defined. 153. Cross references. AMENDMETS 1976-Pub. L. 94-455, title XIX, § 1901(b)(7)(A)(ii), Oct. 4, 1976, 90 Stat. 1794, redesignated former item 154 as 153 and struck out former item 153 "Determina- tion of marital status". PART RFERmIM TO IN OTHER SECTIONS This part is referred to in section 21 of this title. § 151. Allowance of deductions for personal exemp- tions (a) Allowance of deductions In the case of an individual, the exemptions provided by this section shall be allowed as de- ductions in computing taxable income. (b) Taxpayer and spouse An exemption of $750 for the taxpayer; and an additional exemption of $750 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. (c) Additional exemption for taxpayer or spouse aged 65 or more (1) For taxpayer An additional exemption of $750 for the taxpayer if he has attained the age of 65 before the close of his taxable year. (2) For spouse An additional exemption of $750 for the spouse of the taxpayer if a joint return is not made by the taxpayer and his spouse, and if the spouse has attained the age of 65 before the close of such taxable year, and, 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. (d) Additional exemption for blindness of taxpayer or spouse (1) For taxpayer An additional exemption of $750 for the tax payer if he is blind at the close of his taxable year. (2) For spouse An additional exemption of $750 for the spouse of the taxpayer if a separate return is made by the taxpayer, and if the spouse is Page 134 § 145