PUBLIC LAW 99-514—OCT. 22, 1986
100 STAT. 2103
"(A) $1,900 for taxable years beginning during 1987, "(B) $1,950 for taxable years beginning during 1988, and "(C) $2,000 for taxable years beginning after December 31, 1988. "(2) EXEMPTION AMOUNT DISALLOWED IN THE CASE OF CERTAIN
DEPENDENTS.—In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual's taxable year begins, the exemption amount applicable to such individual for such individual's taxable year shall be zero. "(3) INFLATION ADJUSTMENT FOR YEARS AFTER 1989.—In the case of any taxable year beginning in a calendar year after 1989, the dollar amount contained in paragraph (1)(C) shall be increased by an amount equal to— "(A) such dollar amount, multiplied by "(B) the cost-of-living adjustment determined under section 1(f)(3), for the calendar year in which the taxable year begins, by substituting 'calendar year 1988' for 'calendar year 1987' in subparagraph (B) thereof." (b) REPEAL OF ADDITIONAL EXEMPTIONS FOR TAXPAYERS OVER AGE
65 OR BUND.—Section 151 is amended by striking out subsections (c) and (d) and by redesignating subsections (e) and (f) as subsections (c) and (d), respectively. SEC. 104. TECHNICAL AMENDMENTS. (a) FILING REQUIREMENTS.— (1) SECTION 6O12.—
(A) Paragraph (1) of section 6012(a) (relating to persons required to make returns of income) is amended to read as follows: "(1)(A) Every individual having for the taxable year gross income which equals or exceeds the exemption amount, except that a return shall not be required of an individual— "(i) who is not married (determined by applying section 7703), is not a surviving spouse (as defined in section 2(a)), is .15i, not a head of a household (as defined in section 2(b)), and for the taxable year has gross income of less than the sum of isi: the exemption amount plus the basic standard deduction applicable to such an individual, V . "(ii) who is a head of a household (as so defined) and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual, "(iii) who is a surviving spouse (as so defined) and for the taxable year has gross income of less than the sum of the exemption amount plus the basic standard deduction applicable to such an individual, or "(iv) who is entitled to make a joint return and whose ^ gross income, when combined with the gross income of his spouse, is, for the taxable year, less than the sum of twice the exemption amount plus the basic standard deduction applicable to a joint return, but only if such individual and his spouse, at the close of the taxable year, had the same ' household as their home.
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