100 STAT. 2102
PUBLIC LAW 99-514—OCT. 22, 1986 • For purposes of subparagraph (B), if the spouse dies during the Sir taxable year the determination of whether such spouse is blind shall be made as of the time of such death. «»
"(3) HIGHER AMOUNT FOR CERTAIN UNMARRIED INDIVIDUALS.—
In the case of an individual who is not married and is not a > surviving spouse, paragraphs (1) and (2) shall be applied by substituting '$750' for '$600'. "(4) BUNDNESS DEFINED.—For purposes of this subsection, an ri individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. "(g) MARITAL STATUS.—For purposes of this section, marital status shall be determined under section 7703. "(h)
TRANSITIONAL RULE FOR TAXABLE YEARS BEGINNING IN
1987.—In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied— "(1) by substituting '$3,760' for '$5,000', "(2) by substituting'$2,540'for'$4,400', "(3) by substituting'$2,540'for'$3,000', and "(4) by substituting '$1,880' for '$2,500'. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year." (b) TAX TABLES.—Section 3 (relating to tax tables for individuals) is amended by striking out subsection (a) and inserting in lieu thereof the following: "(a) IMPOSITION OF TAX TABLE TAX.—
"(1) IN GENERAL.—In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year on the taxable income of every individual— "(A) who does not itemize his deductions for the taxable
- "
year, and ' "(B) whose taxable income for such taxable year does not exceed the ceiling amount, a tax determined under tables, applicable to such taxable year, which shall be prescribed by the Secretary and which shall be in such form as he determines appropriate. In the table so prescribed, the amounts of the tax shall be computed on the basis of the rates prescribed by section 1. ^' "(2) CEILING AMOUNT DEFINED.—For purposes of parstgraph (1), the term 'ceiling amount' means, with respect to any taxpayer,
- the amount (not less than $20,000) determined by the Secretary
for the tax rate category in which such taxpayer falls. "(3) AUTHORITY TO PRESCRIBE TABLES FOR TAXPAYERS WHO ITEM-
•;
IZE DEDUCTIONS.—The Secretary may provide that this section shall apply also for any taxable year to individuals who itemize their deductions. Any tables prescribed under the preceding sentence shall be on the basis of taxable income."
SEC.103. INCREASE IN PERSONAL EXEMPTIONS.
(a) GENERAL RULE.—Subsection (f) of section 151 (defining exemption amount) is amended to read as follows: "(f) EXEMPTION AMOUNT.—For purposes of this section— "(1) IN GENERAL.—Except as provided in paragraph (2), the term 'exemption amount' means—
�
