678 ^^^nfe, pp. 675, 78 Stat. 140.
PUBLIC LAW 91-172-DEC. 30, 1969
'number of exemptions' means the number of exemptions allowed Under section 151 as deductions in computing taxable income." (2) Section 4(c) (relating to married individuals filing separate returns) is amended to read as follows: "(c)
Post, p. 684. ^"^^-
Ante, p. 677. 78 Stat. 140.
26 USC Ml.
AnL^^^^587^'
Ante, p. 676.
68A Stat. 5; 78 Stat. 19.
[83 STAT.
HUSBAND OR W I F E FILING SEPARATE RETURN.—
"(1) A husband or wife may not elect to pay the optional tax imposed by section 3 if the tax of the other spouse is determined under section 1 on the basis of taxable income computed without regard to the standard deduction. " (2) Except as otherwise provided in this subsection, in the case of a husband or wife filing a separate return the tax imposed by section 3 shall be the lesser of the tax shown in— " (A) the table prescribed under section 3 applicable in the case of married persons filing separate returns which applies the percentage standard deduction, or " (B) the table prescribed under section 3 applicable in the case of married persons filing separate returns which applies the low income allowance. "(3) The table referred to in paragraph (2)(B) shall not apply in the case of a husband or wife filing a separate return if the tax of the other spouse is determined with regard to the percentage standard deduction; except that an individual described in section 141(d)(2) may elect (under regulations prescribed by the Secretary or his delegate) to pay the tax shown in the table referred to in paragraph (2)(B) in lieu of the tax shown in the table referred to m paragraph (2)(A). For purposes of this title, an election under the preceding sentence shall be treated as an election made under section 141(d)(2). "(4) For purposes of this subsection, determination of marital status shall be made under section 143." (3) Paragraph (4) of section 4(f) is amended to read as follows: "(4) For computation of tax by Secretary or his delegate, see section 6014." (^) Section 141(d) (relating to married individuals filing separate returns) is amended— (A) by striking out "minimum standard deduction" each place it appears and inserting in lieu thereof "low income allowance"; and (B) by striking out "10-percent" each place it appears therein and inserting in lieu thereof "percentage". (^) Section 1304(c)(4) (relating to special rules for income averaging) is amended by striking out "section 143" and inserting in lieu thereof "section 143(a)". (d) EFFECTIVE DATE.—The amendments made by subsections (a), (b), and (c) shall apply to taxable years beginning after December 31, 1969. (e) YEARS AFTER 1971.—Effective with respect to taxable years beginning after December 31, 1971, section 141(c) (relating to low income allowance), as amended by subsection (a), is amended to read as follows: "(c) Low INCOME ALLOWANCE.—The low income allowance is $1,000 ($500, in the case of a married individual filing a separate return)." SEC. 803. TAX RATES FOR SINGLE INDIVIDUALS AND HEADS OF HOUSEHOLDS; OPTIONAL TAX. (a) KATES OF TAX ON INDIVIDUALS.—Section 1 (relating to the tax imposed) is amended to read as follows:
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