PUBLIC LAW 92-178--DEC. 10, 1971
month. For purposes of the preceding sentence, if the taxpayer is married during any period of the taxable year, there shall be taken into account the combined adjusted gross income of the taxpayer and his spouse for such period. "(e) SPECIAL RULES.—For purposes of this section— "(1) MARRIED COUPLES MUST FILE JOINT RETURN.—If the taxpayer is married at the close of the taxable year, the deduction provided by subsection (a) shall be allowed only if the taxpayer and his spouse file a single return jointly for the taxable year. "(2)
GAINFUL EMPLOYMENT REQUIREMENT.—If the taxpayer is
married for any period during the taxable year, there shall be taken into account employment-related expenses incurred during any month of such period only if— " (A) both spouses are gainfully employed on a substan^ tially lull-time basis, or " (B) the spouse is a qualifying individual described in subsection (b)(1)(C). "(3) CERTAIN MARRIED INDIVIDUALS LIVING APART.—An individual who for the taxable year would be treated as not married under section 143(b) if paragraph (1) of such section referred to ^^ ^*|^* ^^• any dependent, shall be treated as not married for such taxable year. "(4) PAYMENTS TO RELATED INDIVIDUALS.—No deduction shall be allowed under subsection (a) for any amount paid by the taxpayer to an individual bearing a relationship to the taxpayer described in paragraphs (1) through (8) of section 152(a) (relat- ^SA Stat. 43. ing to definition of dependent) or to a dependent described in paragraph (9) of such section. '^^ ^*^*' ^6°« " (5) KEDUCTION FOR CERTAIN PAYMENTS.—In the case of employment-related expenses incurred during any taxable year solely with respect to a qualifying individual (other than an individual who is also described in subsection (b)(1)(A)), the amount of such expenses whicli may be taken into account for purposes of this section shall (before the application of subr^^ction (c)) be reduced— " (A) if such individual is described in subsection (b)(1) (B), by the amount by which the sum of— " (i) such individual's adjusted gross income for such taxable year, and "(ii) the disability payments received by such individual during such year, exceeds $750, or " (B) in the case of a qualifying individual described in subsection (b)(1)(C), by the amount of disability payments received by such individual during the taxable year. For purposes of this paragraph, the term 'disability payment' pa'ymlm!'"'*^ means a payment (other than a gift) which is made on account of the physical or mental condition of an individual and which is not included in gross income. " (f) REGULATIONS.—The Secretary or his delegate shall prescribe such regulations as may pe necessary to carry out the purposes of this section."