PUBLIC LAWS-CH. 168-APR. 2 , 1948 Ante, p. 113. 58 Stat. 254. 26 U. S. 0. §1622 (h) (3) (B). 53 Stat. 27; 56 Stat. 828. 26U.S.C. 51(a). 53 Stat. 60; 56 Stat. 828. 26 U.S.C. 142(a). 53 Stat. 64; 56 Stat. 828. 26 U.S. C. 147 (a). 53 Stat. 67; 69 Stat. 559. 26 U. 8.. . 163 (a) (1). 58 Stat. 36. 26 U.S. a . §23(y). Post, p. 136. (2) STATUS DETERMINATION DATE. -In the case of an individual entitled to an additional withholding exemption under section 1622 (h) (1) of the Internal Revenue Code by reason of the amendment made thereto by paragraph (1) of this subsection, the term "status determination date" as used in section 1622 (h) (3) (B) of such Code includes also the ninetieth day after the date of the enactment of this Act. (c) REQUIREMENT OF RETURNS.- (1) INDIVIDUAL RETrRNS. - Section 51 (a) of the Internal Reve- nue Code (relating to the requirement of individual returns) is hereby amended by striking out "$500" and inserting in lieu thereof "$600". (2) FIDUCIARY RE-RNs.-Section 142 (a) of such Code (relat- ing to the requirement of fiduciary returns) is hereby amended by striking out "$500" wherever appearing therein and inserting in lieu thereof "$600". (3) INFORMATION RETURNS.- Section 147 (a) of such Code (relating to returns of information) is hereby amended by strik- ing out "$500" wherever appearing therein and inserting in lieu thereof "$600". (d) CREDIT OF ESTATE AGAINST NET INCOM-E -Section 163 (a) (1) of such Code (relating to credits against net income of an estate) is hereby amended by striking out "$500" and inserting in lieu thereof "$600". (e) REPEAL OF DEDUCTION FOR BLIND INDIVIDUALS.-E f fective with respect to taxable years beginning after December 31, 1947, section 23 (y) of such Code (relating to special deduction for blind indi- viduals) is repealed. SEC. 203. TAXABLE YEARS TO WHICH AMENDMENTS APPLICABLE. The amendments made by this title shall be applicable with respect to taxable years beginning after December 31, 1947. For treatment of taxable years beginning in 1947 and ending in 1948, see section 601. TITLE II-HUSBAND AND WIFE PART I-INCOME TAX SEC. 301. SPLITTING OF INCOME. 83 Stat. 5S' 26 U.S .. 112. Section 12 of the Internal Revenue Code (relating to surtax of Ante, p. l. individuals) is hereby amended by adding after subsection (c) of such section the following new subsection: "(d) TAX IN CASE OF JOINT RETrRN. - In the case of a joint return Pot, p. 115. of husband and wife under section 51 (b), the combined normal tax 53 Stat. 5 . 112 and surtax under section 11 and subsection (b) of this section shall be 26U.S.C. anii, b). twice the combined normal tax and surtax that would be determined Ante, p. s11. if the net income and the applicable credits against net income pro- 26 Stat. 17. 2 vided by section 25 were reduced by one-half." 26 U. S.C. 25. vddb SEC. 302. STANDARD DEDUCTION. (a) INCREASE OF STANDARD DEDUcTION IN CASE OF JOINT RETURN OR RETURN BY UlNMARRIED PERsoN.-Section 23 (aa) (1) (A) of the Internal Revenue Code (relating to the standard deduction) is hereby amended to read as follows: "(A) Adjusted Gross Income $5,000 or More. -If his adjusted gross income is $5,000 or more, the standard deduc- tion shall be $1,000 or an amount equal to 10 per centum of the adjusted gross income, whichever is the lesser, except that 114 [62 STAT. Ante, p. 112 . 58 Stat. 236. 26 U. S. C. §23(aa) (1) (A). (I
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