PUBLIC LAW 95-30—MAY 23, 1977
91 STAT. 139
(16) Subparagraph (A) of section 6654(d)(2) (relating to 26 USC 6654. annualized taxable income) is amended to read as follows: " (A) The taxable income shall be placed on an annualized basis under regulations prescribed by the Secretary.". SEC. 103. EXTENSION OF INDIVIDUAL INCOME TAX REDUCTIONS. (a) GENERAL T A X CREDIT.—Section 3(b) of the Revenue Adjustment Act of 1975, as amended by section 401(a) of the T a x Reform 26 USC 42 note. Act of 1976, is amended by striking out "December 31, 1977" and inserting in lieu thereof "December 31, 1978". (b) EARNED INCOME CREDIT.—Section 209(b) of the T a x Reduction
Act of 1975, as amended by section 401(c) of the T a x Reform Act of 26 USC 43 note. 1976, is amended by striking out " January 1, 1978" and inserting in lieu thereof " January 1, 1979". (c) TECHNICAL AMENDMENT.—Subsection (e) of section 401 of the
T a x Reform Act of 1976 is amended by striking out the first sentence 26 USC 42 note, and inserting in lieu thereof the following new sentences: " The amendments made by subsection (a) shall apply to taxable years ending after December 31, 1975, and shall cease to apply to taxable years ending after December 31, 1978. The amendments made by subsection (c) shall apply to taxable years ending after December 31, 1975, and shall cease to apply to taxable years beginning after December 31, 1978." SEC. 104. CHANGE IN FILING REQUIREMENTS. Paragraph (1) of section 6012(a) (relating to persons required to 26 USC 6012. make returns of income) is amended to read as follows: " (1)(A) E v e r y individual having for the taxable year a gross income of $750 or more, except that a return shall not be required of an individual (other than an individual described in subparagraph (C)) — " (i) who is not married (determined by applying section 143), is not a surviving spouse (as defined in section 2(a)), and for the taxable year has a gross income of less than $2,950, " ( i i) who is a surviving spouse (as so defined) and for the taxa^ble year has a gross income of less than $3,950, or " ( i i i) who is entitled to make a joint return under section 6013 and whose gross income, when combined with the gross income of his spouse, is. for the taxable year, less than $4,700, but only if such individual and his spouse, at the close of the taxable year, h a d the same household as their home. Clause (iii) shall not apply if for the taxable year such spouse makes a separate r e t u r n or any other taxpayer is entitled to an exemption for such spouse under section 151(e). " (B) The amount specified in clause (i) or (ii) of subparagraph (A) shall be increased by $750 in the case of an individual entitled to an additional personal exemption under section 151 (c)(1), and the amount specified in clause (iii) of subparagraph (A) shall be increased by $750 for each additional personal exemption to which the individual or his spouse is entitled under section 151(c). " (C) The exception under subparagraph (A) shall not apply to— " (i) a nonresident alien individual; " ( i i) a citizen of the United States entitled to the benefits of section 931;
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