100 STAT. 2104
PUBLIC LAW 99-514—OCT. 22, 1986 Clause (iv) shall not apply if for the taxable year such spouse makes a separate return or any other taxpayer is entitled to an exemption for such spouse under section 151(c). "(B) The amount specified in clause (i), (ii), or (iii) of subparagraph (A) shall be increased by the amount of 1 additional standard deduction (within the meaning of section 63(c)(3)) in the case of an individual entitled to such deduction by reason of section 63(fKl)(A) (relating to individuals age 65 or more), and the amount specified in clause (iv) of subparagraph (A) shall be increased by the amount of the additional standard deduction for each additional standard deduction to which the individual or his spouse is entitled by reason of section 63(f)(l). "(C) The exception under subparagraph (A) shall not apply to any individual— "(i) who is described in section 63(c)(5) and who has— "(I) income (other than earned income) in excess of the amount in effect under section 63(c)(5)(A) (relating to limitation on standard deduction in the case of certain dependents), or "(II) total gross income in excess of the standard deduction, or •../ «^j) fQj, ^hom the standard deduction is zero under section 63(c)(6). "(D) For purposes of this subsection— "(i) The terms 'standard deduction', 'basic standard deduction' and 'additional standard deduction' have the respective meanings given such terms by section 63(c). "(ii) The term 'exemption amount' has the meaning given such term by section 151(d). In the case of an individual described in section 151(d)(2), the exemption amount shall ' be zero." (B) Paragraph (9) of section 6012(a) is amended by striking out "$2,700 or more" and inserting in lieu thereof "not less than the sum of the exemption amount plus the basic standard deduction under section 63(c)(2)(D)". (2) SECTION 6013.—Subparagraph (A) of section 6013(b)(3) (relating to when return deemed filed) is amended— (A) by striking out "(twice the exemption amount in case such spouse was 65 or over)" each place it appears, (B) by striking out "section 151(f)" and inserting in lieu thereof "section 151(d)", and (C) by adding at the end thereof the following new sentence: "For purposes of clauses (ii) and (iii), if the spouse whose gross income is being compared to the exemption amount is 65 or over, such clauses shall be applied by substituting 'the sum of the exemption amount and the additional standard deduction under section 63(c)(2) by reason of section 63(fKlXA)' for 'the exemption amount'. O> OTHER AMENDMENTS.— t) M) SECTION 21 ETTC.
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(A) Sections 21(b)(l)(A), 21(e)(6)(A), and 129(c)(l) are each amended by striking out "section 151(e)" and inserting in lieu thereof "section 151(c)". (B) Sections 21(e)(6)(B), 32(c)(l)(A)(i), 129(c)(2), and 152(e)(l)(A) are each amended by striking out "section 151(e)(3)" and inserting in lieu thereof "section 151(c)(3)".
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