T STAT.] O
PUBLIC LAW 460-MAR. 31, 1966
W
or 5 per centum of the ag<rretrate iuljusted gross income in the case of husband and wife filing joint return: And provided further. That the maximum deduction for the taxable year shall not exceed $2,500 in the case of a husband and "vvife filing- a joint return, or $1,250 in the case of all other residents."' SEC. 4. Section?> (a) (13) of title III of said Act (1). C. Code, sec. 47-1557b (a) (13)) is amended to read as follows: "(13) OmoxAL STANDARD DEDUCTION.—In lieu of the foregoing deductions, any resident may elect to deduct for the taxable year an optional standard deduction of 10 per centum of the adjusted gross income or $500, whichever is lesser; in the case of joint returns filed by husband and wife, living together, the standard deduction of each shall be 10 per centum of the adjusted gross income of each or $500 for each, whichever is lesser; in case of separate returns by husband and wife, living together, the standard deduction of each shall be 10 per centum of the adjusted ^ross income or $500 for each, whichever is lesser. Such election shall be irrevocable for the taxable year for which such election is made and specific deductions may not be later used: Provided, That the option provided in this paragraph shall Restrictions, not be permitted on any return filed for any period less than a full calendar or a full fiscal year: Provided further, That in the case of husband and wife living together, the standard deduction shall not be allowed to either if the net income of one of the spouses is determined without regard to the standard deduction." SEC. 5. Subsections (a) and (b) of section 2 of title V of said Act ^3 Stat. u i. (D. C. Code, sec. 4:7-1564a) are amended to read as follows: " (a) REsmENTS AND NONRESIDENTS.—Every nonresident of the District receiving income subject to tax under this article and every resident of the District, except fiduciaries, when— "(1) his gross income for the taxable year exceeds $1,000, if single, or if married and not living with husband or wife; or "(2) his gross income for the taxable year exceeds $2,000 if married and living with husband or wife; or " (3) his gross sales or gross receipts from any trade or business, other than an unincorporated business subject to tax under title VIII of this article, exceeds $5,000, regardless of the amount of ^i. ^f^'code' 47his gross income; or is74 to 47-15740., "(4) the combined gross income for the taxable year of a husband and wife living together exceeds $2,000 in the aggregate, or the combined gross sales or gross receipts from any trade or business, other than an unincorporated business subject to tax under title VIII of this article, exceeds $5,000 regardless of the amount of their gross income. "(b) FIDUCIARIES.—Every fiduciary (except a receiver appointed by authority of law in possession of part only of the property of an individual) for— "(1) every individual for whom he acts having a gross income for the taxable year of $1,000 or over, if single, or if married and not living with liusband or wife; "(2) every individual for whom he acts having a gross income for the taxable year of $2,000 or over, if married and living with husband or wife; "(3) every estate for which he acts, the gross income of which for the taxable year is $1,000 or over; "(4) every trust for which he acts, the gross income of which for the taxable year is $1,000 or over. SEC. 6. Section 2 of title VI of said Act (D. C. Code, sec. 47-1567a) is amended to read as follows:
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