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131 STAT. 2083 PUBLIC LAW 115–97—DEC. 22, 2017 (B) Paragraphs (1) and (2) of section 3402(f) are amended to read as follows: ‘‘(1) IN GENERAL.—Under rules determined by the Sec- retary, an employee receiving wages shall on any day be entitled to a withholding allowance determined based on— ‘‘(A) whether the employee is an individual for whom a deduction is allowable with respect to another taxpayer under section 151; ‘‘(B) if the employee is married, whether the employee’s spouse is entitled to an allowance, or would be so entitled if such spouse were an employee receiving wages, under subparagraph (A) or (D), but only if such spouse does not have in effect a withholding allowance certificate claiming such allowance; ‘‘(C) the number of individuals with respect to whom, on the basis of facts existing at the beginning of such day, there may reasonably be expected to be allowable a credit under section 24(a) for the taxable year under subtitle A in respect of which amounts deducted and with- held under this chapter in the calendar year in which such day falls are allowed as a credit; ‘‘(D) any additional amounts to which the employee elects to take into account under subsection (m), but only if the employee’s spouse does not have in effect a with- holding allowance certificate making such an election; ‘‘(E) the standard deduction allowable to such employee (one-half of such standard deduction in the case of an employee who is married (as determined under section 7703) and whose spouse is an employee receiving wages subject to withholding); and ‘‘(F) whether the employee has withholding allowance certificates in effect with respect to more than 1 employer. ‘‘(2) ALLOWANCE CERTIFICATES.— ‘‘(A) ON COMMENCEMENT OF EMPLOYMENT.—On or before the date of the commencement of employment with an employer, the employee shall furnish the employer with a signed withholding allowance certificate relating to the withholding allowance claimed by the employee, which shall in no event exceed the amount to which the employee is entitled. ‘‘(B) CHANGE OF STATUS.—If, on any day during the calendar year, an employee’s withholding allowance is in excess of the withholding allowance to which the employee would be entitled had the employee submitted a true and accurate withholding allowance certificate to the employer on that day, the employee shall within 10 days thereafter furnish the employer with a new withholding allowance certificate. If, on any day during the calendar year, an employee’s withholding allowance is greater than the with- holding allowance claimed, the employee may furnish the employer with a new withholding allowance certificate relating to the withholding allowance to which the employee is so entitled, which shall in no event exceed the amount to which the employee is entitled on such day. ‘‘(C) CHANGE OF STATUS WHICH AFFECTS NEXT CAL- ENDAR YEAR.—If on any day during the calendar year the 26 USC 3402. VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00031 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS