Page 135

TITLE 26-INTERNAL REVENUE CODE blind and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of an- other taxpayer. For purposes of this para- graph, the determination of whether the spouse is blind shall be made as of the close of the taxable year of the taxpayer; except that if the spouse dies during such taxable year such determination shall be made as of the time of such death. (3) Blindness defined For purposes of this subsection, an individ- ual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. (e) Additional exemption for dependents (1) In general An exemption of $750 for each dependent (as defined in section 152)- (A) whose gross income for the calendar year in which the taxable year of the tax- payer begins is less than $750, 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 tax- able year of the taxpayer begins, or (ii) is a student. (2) Exemption denied in case of certain married de- pendents 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 education- al organization described in section 170(b)(1)(A)(ii); or (B) is pursuing a full-time course of insti- tutional on-farm training under the supervi- sion of an accredited agent of an education- al organization described in section 170(b)(1)(A)(ii) or of a State or political subdivision of a State. (Aug. 16, 1954, ch. 736, 68A Stat. 42; Dec. 30, 1969, Pub. L. 91-172, title VIII, § 801(a)(1), (b)(1), (c)(1), (d)(1), title IX, § 941(b), 83 Stat. 675, 726; Dec. 10, 1971, Pub. L. 92-178, title II, § 201(a)(1), (b)(1), (c), 85 Stat. 510; Oct. 4, 1976, Pub. L. 94-455, title XIX, § 1901(a)(23), 90 Stat. 1767.) AMENDMENTS 1976-Subsec. (e)(4). Pub. L. 94-455 struck out "and educational institution" following "Student" in par. catchline, substituted in subpars. (A) and (B) "organi- zation described in section 170(b)(1)(A)(ii)" for "insti. tution", and struck out the provisions following subpar. (B) defining educational institution. 1971-Pub. L. 92-178 increased the 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, § 801(a)(1), (b)(1), (c)(1), (d)(1), increased the exemption from $600 to $625 with re- spect to taxable years beginning after Dec. 31, 1969 and before Jan. 1, 1971, from 1,625 to $650 for taxable years beginning after Dec. 31, 1970 and before Jan. 1, 1972, from $650 to $700 for axable years-beginning after Dec. 31, 1971, and befoie Jan. 1, 1973, and from $700 to $750 for taxable years beginning after Dec. 31, 1972. Subsecs. (b), (c), Pub. L. 9 i-172, § 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 tax- payer". EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94-455 applicable with re- spect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Ef- fective Date of 1976 Amendment 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 'aeginning after Dec. 31, 1970, and before Jan. 1, 1972, and from $675 to $750 was effective with respect to taxable years be- ginning 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 ef- fective 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 sec- tion 6012 of this title] and (b) [amending this section] shall apply to taxable years beginning after December 31, 1969." REPEALS Section 801(c)(1) and (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. CROSS REFERENCES Adjusted gross income minus standard deduction and deductions for personal exemptions as taxable income, see section 63 of this title. Adjustment in deduction for personal exemption on making return for short period, see section 443 of this title. Benefit of personal exemptions in tax-free covenant bond cases, see section 1451 of this title. Deduction for personal expmptions not allowed in self-employment partnership income, see section 1402 of this title. Nonresident alien entitled to benefits of this section, see section 874 of this title. Partnership not entitled to personal exemptions under this section, see section 703 of this title. Page 135