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PUBLIC LAW 85-281-SEPT. 4, 1957
[71 S T A T.
" (B) Amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resultino; from active service in the armed forces of any country or in the Coast and Geodetic Survey or the Public Health Service to the extent such amounts are excluded 26 USC 104(a) from gross iucomc under section 104(a)(4) of the Internal Revenue ^ Code of 1954." SEC. 4. Section 3(a) (13) of title III of the District of Columbia Income and Franchise Tax Act of 1947, as amended (sec. 47-1557b (a) 61 Stat. 338. (13)^ J) C. Code, 1951, Supp. V), is amended to read as follows: "(13) OPTIONAL STANDARD DEDUCTION AND IRREVOCABLE ELEC-
TION.—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 $1,000, whichever is lesser; in the case of joint returns filed by husband and wife living together, the combined standard deduction shall be limited to 10 per centum of the adjusted gross income of both, or $1,000, whichever is lesser; in the case of separate returns by husband and wife living together, the standard deduction of each spouse shall be limited to 10 per centum of the adjusted gross income of that spouse or $500, whichever is lesser, but the standard deduction shall be allowed to neither if the net income of one of the spouses is determined by itemizing the deductions. The option provided in this paragraph shall not be permitted on any return filed for any period less than a full calendar or full fiscal year. "The election to claim the optional standard deduction, or to itemize deductions, shall be irrevocable for the taxable year for which the election is made."' 70 Stat. 70. gj,(. 5 Section 4(a) of title VI of the District of Columbia Income and Franchise Tax Act of 1947, as amended (sec. 47-1567b (b), D. C. Code, 1951, Supp. V), is amended by striking from said section the figure "$10,000'* and inserting in lieu thereof the figure "$5,000". SEC. 6. Subparagraph numbered "SECOND" of paragraph numbered 10 of section number 6 of the Act entitled "An Act making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June 30, 1903 and for other purposes", approved July 1, 1902 (32 Stat. 590, 620, ch. 1352), as amended (sec. 47-1208, D. C. Code, 1951, Supp. V), is amended by striking from said subparagraph the phrase in parentheses reading "(to the extent of the first $1,000 of their value)", and by inserting a comma after the word "boats" in said subparagraph. Licenses. gj-^. 7. Subsection (b) of section 1 of title X IV of the District of Columbia Income and Franchise Tax Act of 1947, as amended (sec. 70 Stat. 79. 47-1591 (b), D. C. Code, 1951, Supp. V), is amended to read as follows: "(b) TRADE, BUSINESS, OR PROEESSIONAL LICENSE.—Every person, other than a corporation, who, as an individual, sole proprietor, partner, associate, or joint venturer shall, in the District of Columbia, engage in or conduct a trade, business, or profession which is excluded from the imposition of the District of Columbia tax on unincorporated businesses under the definition set forth in section 1 of title VIII 15^4^' ^°'**' " ^ of this article, shall file with the Assessor prior to December 1st of ^^ • * the calendar year 1957, and prior to December 1st of each calendar year thereafter, an application for a trade, business, or professional license, accompanied by a license fee of $25, which license, upon issuance, shall entitle such person to engage in or conduct a trade, business, or profession in the District of Columbia during the next ensuing calendar year: Provided, That no license shall be required under this subsection to be obtained by any individual or sole proprietor engaging in or conducting a trade, business, or profession in the District of Columbia whose annual gross receipts from such trade, business, or profession in the District of Columbia were, during the prior calendar year, less than $5,000, and no partner, associate, or
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