§ 151. Allowance of deductions for personal exemptions

Footnotes

1. 1 See References in Text note below.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 42 · 68A Stat. 42

   Enacted · 26 U.S.C. § 151

   Aug. 16, 1954, ch. 736, 68A Stat. 42

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 42

2. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 § 801(a)(1) · 83 Stat. 487

   Changed · 26 U.S.C. § 151

   Pub. L. 91–172, § 801(a)(1), (b)(1), (c)(1), (d)(1), increased exemption from $600 to $625 with respect to taxable years beginning after Dec. 31, 1969, and before Jan. 1, 1971, from $625 to $650 for taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, from $650 to $700 for taxable years beginning after Dec. 31, 1971, and before Jan. 1, 1973, and from $700 to $750 for taxable years beginning after Dec. 31, 1972

   Source evidence

   Code amendment note
   Pub. L. 91–172, § 801(a)(1), (b)(1), (c)(1), (d)(1), increased exemption from $600 to $625 with respect to taxable years beginning after Dec. 31, 1969, and before Jan. 1, 1971, from $625 to $650 for taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, from $650 to $700 for taxable years beginning after Dec. 31, 1971, and before Jan. 1, 1973, and from $700 to $750 for taxable years beginning after Dec. 31, 1972.

   Enacted provision · exact public law section
   (1) section 151 (relating to allowance of personal exemptions) 68A Stat. 42. is amended by striking out “$600” wherever it appears therein and inserting in lieu thereof “$625”; and

3. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 § 941(b) · 83 Stat. 487

   Substituted · 26 U.S.C. § 151(b); 26 U.S.C. § 151(c)

   Pub. L. 91–172, § 941(b), substituted “if a joint return is not made by the taxpayer and his spouse” for “if a separate return is made by the taxpayer”

   Source evidence

   Code amendment note
   Subsecs. (b), (c), Pub. L. 91–172, § 941(b), substituted “if a joint return is not made by the taxpayer and his spouse” for “if a separate return is made by the taxpayer”.

   Enacted provision · exact public law section
   (b) Technical Amendment.— Subsections (b) and (c)(2) of section 68A Stat. 42. 151 (relating to allowance of deductions for personal exemptions) are amended by striking out “if a separate return is made by the taxpayer” and inserting in lieu thereof “if a joint return is not made by the taxpayer and his spouse”.

4. 1971

   Revenue Act of 1971

   Pub. L. 92–178 title II § 201(a)(1) · 85 Stat. 494

   Changed · 26 U.S.C. § 151

   Pub. L. 92–178 increased exemption from $650 to $675 with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, and from $675 to $750 with respect to taxable years beginning after Dec. 31, 1971

   Source evidence

   Code amendment note
   Pub. L. 92–178 increased exemption from $650 to $675 with respect to taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, and from $675 to $750 with respect to taxable years beginning after Dec. 31, 1971.

   Enacted provision · exact public law section
   (1) section 151 (relating to allowance of deductions for personal exemptions) is amended by striking out “$650” each place it appears and inserting in lieu thereof “$675”; and

5. 1976

   Pub. L. 94–455 title XIX § 1901(a)(23) · 90 Stat. 1520

   1. Struck · 26 U.S.C. § 151(e)(4)

      Pub. L. 94–455 struck out “and educational institution” after “Student” in heading

   2. Substituted · 26 U.S.C. § 151(e)(4)

      Pub. L. 94–455 substituted in subpars. (A) and (B) “organization described in section 170(b)(1)(A)(ii)” for “institution”

   3. Struck · 26 U.S.C. § 151(e)(4)

      Pub. L. 94–455 struck out provisions following subpar. (B) defining educational institution

   Source evidence

   Code amendment note
   Subsec. (e)(4). Pub. L. 94–455 struck out “and educational institution” after “Student” in heading, substituted in subpars. (A) and (B) “organization described in section 170(b)(1)(A)(ii)” for “institution”, and struck out provisions following subpar. (B) defining educational institution.

   Enacted provision · exact public law section
   (23) Amendment of section 151.— Section 151 (e)(4)(defining 26 USC 151. student and educational institution) is amended to read as follows: “(4) Student defined.— For purposes of paragraph (1)(B)(ii), the term ‘student’ means an individual who during each of 5 calendar months during the calendar year in which the taxable year of the taxpayer begins— “(A) is a full-time student at an educational organization described in section 170(b)(1)(A)(ii); or “(B) is pursuing a full-time course of institutional on-farm training under the supervision of an accredited agent of an educational organization described in section 170(b)(1)(A)(ii) or of a State or political subdivision of a State.”

6. 1978

   Pub. L. 95–600 title I § 102(a) · 92 Stat. 2763

   Changed · 26 U.S.C. § 151

   Pub. L. 95–600 increased exemption from $750 to $1,000 with respect to taxable years beginning after Dec. 31, 1978

   Source evidence

   Code amendment note
   Pub. L. 95–600 increased exemption from $750 to $1,000 with respect to taxable years beginning after Dec. 31, 1978.

   Enacted provision · exact public law section
   (a) General Rule.— Section 151 (relating to allowance of deductions 26 USC 151. for personal exemptions) is amended by striking out “$750” each place it appears and inserting in lieu thereof “$1,000”.

7. 1981

   Economic Recovery Tax Act of 1981

   Pub. L. 97–34 § 104(c)(1) · 95 Stat. 175

   Substituted · 26 U.S.C. § 151(b); 26 U.S.C. § 151(c); 26 U.S.C. § 151(d)(1); 26 U.S.C. § 151(2); 26 U.S.C. § 151(e)(1)

   Pub. L. 97–34, § 104(c)(1), substituted “the exemption amount” for “$1,000” wherever appearing

   Source evidence

   Code amendment note
   Subsecs. (b), (c), (d)(1), (2), (e)(1). Pub. L. 97–34, § 104(c)(1), substituted “the exemption amount” for “$1,000” wherever appearing.

   Enacted provision · exact public law section
   (1) General rule.— Section 151 (relating to allowance of 26 USC 151. deductions for personal exemptions) is amended by striking out “$1,000” each place it appears and inserting in lieu thereof “the exemption amount”.

8. 1981

   Economic Recovery Tax Act of 1981

   Pub. L. 97–34 § 104(c)(2) · 95 Stat. 175

   Added · 26 U.S.C. § 151(f)

   Pub. L. 97–34, § 104(c)(2), added subsec. (f)

   Source evidence

   Code amendment note
   Subsec. (f). Pub. L. 97–34, § 104(c)(2), added subsec. (f).

   Enacted provision · exact public law section
   (2) Exemption amount.— Section 151 is amended by adding at the end thereof the following new subsection: “(f) Exemption Amount.— For purposes of this section, the term ‘exemption amount’ means, with respect to any taxable year, $1,000 increased by an amount equal to $1,000 multiplied by the cost-of-living adjustment (as defined in section 1(f)(3)) for the calendar year in which the taxable year begins. If the amount determined under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10 (or if such amount is a multiple of $5, such amount shall be increased to the next highest multiple of $10).”

9. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title IV § 426(a) · 98 Stat. 494

   Added · 26 U.S.C. § 151(e)(5)

   Pub. L. 98–369 added par. (5)

   Source evidence

   Code amendment note
   Subsec. (e)(5). Pub. L. 98–369 added par. (5).

   Enacted provision · exact public law section
   (a) In General.— Subsection (e) of section 151 (relating to additional personal exemption for dependents) is amended by adding at the end thereof the following new paragraph: “(5) Certain income of handicapped dependents not taken into account.— “(A) In general.— For purposes of paragraph (1)(A), the gross income of an individual who is permanently and totally disabled shall not include income attributable to services performed by the individual at a sheltered workshop if— “(i) the availability of medical care at such workshop is the principal reason for his presence there, and “(ii) the income arises solely from activities at such workshop which are incident to such medical care. “(B) Sheltered workshop defined.— For purposes of subparagraph (A), the term ‘sheltered workshop’ means a school— “(i) which provides special instruction or training designed to alleviate the disability of the individual, and “(ii) which is operated by— “(I) an organization described in section 501(c)(3) and exempt from tax under section 501(a), or “(II) a State, a possession of the United States, any political subdivision of any of the foregoing, the United States, or the District of Columbia. “(C) Permanent and total disability defined.— An individual shall be treated as permanently and totally disabled for purposes of this paragraph if such individual would be so treated under paragraph (3) of section 37(e).” 97 Stat. 85 . Post, p. 826. 26 USC 151 note.

10. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 103(b) · 100 Stat. 2085

    1. Redesignated · 26 U.S.C. § 151(c)

       Pub. L. 99–514, § 103(b), redesignated subsec. (e) as (c)

    2. Struck · 26 U.S.C. § 151(c)

       Pub. L. 99–514, § 103(b), struck out former subsec. (c) which provided for an additional exemption for taxpayer or spouse aged 65 or more

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 99–514, § 103(b), redesignated subsec. (e) as (c) and struck out former subsec. (c) which provided for an additional exemption for taxpayer or spouse aged 65 or more.

    Enacted provision · exact public law section
    (b) Repeal of Additional Exemptions for Taxpayers Over Age 65 or Blind.— Section 151 is amended by striking out subsections (c) and (d) and by redesignating subsections (e) and (f) as subsections (c) and (d), respectively.

11. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 103(b) · 100 Stat. 2085

    1. Redesignated · 26 U.S.C. § 151(d)

       Pub. L. 99–514, § 103(b), redesignated subsec. (f) as (d)

    2. Struck · 26 U.S.C. § 151(d)

       Pub. L. 99–514, § 103(b), struck out former subsec. (d) which provided for an additional exemption for blindness of taxpayer or spouse

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 99–514, § 103(b), redesignated subsec. (f) as (d) and struck out former subsec. (d) which provided for an additional exemption for blindness of taxpayer or spouse.

    Enacted provision · exact public law section
    (b) Repeal of Additional Exemptions for Taxpayers Over Age 65 or Blind.— Section 151 is amended by striking out subsections (c) and (d) and by redesignating subsections (e) and (f) as subsections (c) and (d), respectively.

12. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 103(b) · 100 Stat. 2085

    Redesignated · 26 U.S.C. § 151(e)

    Pub. L. 99–514, § 103(b), redesignated subsec. (e) as (c)

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 99–514, § 103(b), redesignated subsec. (e) as (c).

    Enacted provision · exact public law section
    (b) Repeal of Additional Exemptions for Taxpayers Over Age 65 or Blind.— Section 151 is amended by striking out subsections (c) and (d) and by redesignating subsections (e) and (f) as subsections (c) and (d), respectively.

13. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 1847(b)(3) · 100 Stat. 2085

    Substituted · 26 U.S.C. § 151(e)

    Pub. L. 99–514, § 1847(b)(3), substituted “section 22(e)” for “section 37(e)” in par. (5)(C)

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 99–514, § 1847(b)(3), substituted “section 22(e)” for “section 37(e)” in par. (5)(C).

    Enacted provision · exact public law section
    (3) Subparagraph (C) of section 151(e)(5) is amended by striking out “section 37(e)” and inserting in lieu thereof “section 22(e)”.

14. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 103(b) · 100 Stat. 2085

    Redesignated · 26 U.S.C. § 151(f)

    Pub. L. 99–514, § 103(b), redesignated subsec. (f) as (d)

    Source evidence

    Code amendment note
    Subsec. (f). Pub. L. 99–514, § 103(b), redesignated subsec. (f) as (d).

    Enacted provision · exact public law section
    (b) Repeal of Additional Exemptions for Taxpayers Over Age 65 or Blind.— Section 151 is amended by striking out subsections (c) and (d) and by redesignating subsections (e) and (f) as subsections (c) and (d), respectively.

15. 1986

    Tax Reform Act of 1986

    Pub. L. 99–514 § 103(a) · 100 Stat. 2085

    Amended · 26 U.S.C. § 151(f)

    Pub. L. 99–514, § 103(a), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: “For purposes of this section, the term ‘exemption amount’ means, with respect to any taxable year, $1,000 increased by an amount equal to $1,000 multiplied by the cost-of-living adjustment (as defined in section 1(f)(3)) for the calendar year in which the taxable year begins. If the amount determined under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10 (or if such amount is a multiple of $5, such amount shall be increased to the next highest multiple of $10).”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 99–514, § 103(a), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: “For purposes of this section, the term ‘exemption amount’ means, with respect to any taxable year, $1,000 increased by an amount equal to $1,000 multiplied by the cost-of-living adjustment (as defined in section 1(f)(3)) for the calendar year in which the taxable year begins. If the amount determined under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10 (or if such amount is a multiple of $5, such amount shall be increased to the next highest multiple of $10).”

    Enacted provision · exact public law section
    (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— “(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 l(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.”

16. 1988

    Technical and Miscellaneous Revenue Act of 1988

    Pub. L. 100–647 title VI § 6010(a) · 102 Stat. 3342

    Inserted · 26 U.S.C. § 151(c)(1)(B)(ii)

    Pub. L. 100–647 inserted “who has not attained the age of 24 at the close of such calendar year” after “student”

    Source evidence

    Code amendment note
    Subsec. (c)(1)(B)(ii). Pub. L. 100–647 inserted “who has not attained the age of 24 at the close of such calendar year” after “student”.

    Enacted provision · exact public law section
    (a) In General.— Clause (ii) of section 151(c)(1)(B) of the 1986 Code (relating to additional exemption for dependents) is amended by inserting “who has not attained the age of 24 at the close of such calendar year” before the period.

17. 1990

    Revenue Reconciliation Act of 1990

    Pub. L. 101–508 § 11104(a) · 104 Stat. 1388

    Amended · 26 U.S.C. § 151(d)

    Pub. L. 101–508, § 11104(a), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “For purposes of this section—

    Source evidence

    Code amendment note
    Subsec. (d). Pub. L. 101–508, § 11104(a), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “For purposes of this section—

    “(1) In general.—Except as provided in paragraph (2), the term ‘exemption amount’ means— “(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.”

    Enacted provision · exact public law section
    (a) General Rule.— Subsection (d) of section 151 is amended to read as follows: “(d) Exemption Amount.— For purposes of this section— “(1) In general.— Except as otherwise provided in this subsection, the term ‘exemption amount’ means $2,000. “(2) Exemption amount disallowed in 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) Phaseout.— “(A) In general.— In the case of any taxpayer whose adjusted gross income for the taxable year exceeds the threshold amount, the exemption amount shall be reduced by the applicable percentage. “(B) Applicable percentage.— For purposes of subparagraph (A), the term ‘applicable percentage’ means 2 percentage points for each $2,500 (or fraction thereof) by which the taxpayer’s adjusted gross income for the taxable year exceeds the threshold amount. In the case of a married individual filing a separate return, the preceding sentence shall be applied by substituting ‘$1,250’ for ‘$2,500’. In no event shall the applicable percentage exceed 100 percent. “(C) Threshold amount.— For purposes of this paragraph, the term ‘threshold amount’ means— “(i) $150,000 in the case of a joint of a return or a surviving spouse (as defined in section 2(a)), “(ii) $125,000 in the case of a head of a household (as defined in section 2(b)7878 So in original. Probably should be “2(b))”., “(iii) $100,000 in the case of an individual who is not married and who is not a surviving spouse or head of a household, and “(iv) $75,000 in the case of a married individual filing a separate return. For purposes of this paragraph, marital status shall be determined under section 7703. “(D) Coordination with other provisions.— The provisions of this paragraph shall not apply for purposes of determining whether a deduction under this section with respect to any individual is allowable to another taxpayer for any taxable year. “(E) Termination.— This paragraph shall not apply to any taxable year beginning after December 31, 1995. “(4) Inflation adjustments.— “(A) Adjustment to basic amount of exemption.— In the case of any taxable year beginning in a calendar year after 1989, the dollar amount contained in paragraph (1) shall be increased by an amount equal to— “(i) such dollar amount, multiplied by “(ii) 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 1989’ in subparagraph (B) thereof. “(B) Adjustment to threshold amounts for years after 1991.— In the case of any taxable year beginning in a calendar year after 1991, each dollar amount contained in paragraph (3)(f) shall be increased by an amount equal to— “(i) such dollar amount, multiplied by “(ii) 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 1990’ for ‘calendar year 1989’ in subparagraph (B) thereof.”

18. 1990

    Revenue Reconciliation Act of 1990

    Pub. L. 101–508 § 11101(d)(1)(F) · 104 Stat. 1388

    Substituted · 26 U.S.C. § 151(d)(3)(B)

    Pub. L. 101–508, § 11101(d)(1)(F), substituted “1989” for “1987”

    Source evidence

    Code amendment note
    Subsec. (d)(3)(B). Pub. L. 101–508, § 11101(d)(1)(F), substituted “1989” for “1987”.

    Enacted provision · exact public law section
    (F) Subparagraph (B) of section 151(d)(3) is amended by striking “1987” and inserting “1989”.

19. 1992

    Unemployment Compensation Amendments of 1992

    Pub. L. 102–318 title V § 511 · 106 Stat. 290

    Substituted · 26 U.S.C. § 151(d)(3)(E)

    Pub. L. 102–318 substituted “1996” for “1995”

    Source evidence

    Code amendment note
    Subsec. (d)(3)(E). Pub. L. 102–318 substituted “1996” for “1995”.

    Enacted provision · exact public law section
    SEC. 511. EXTENSION OF PHASEOUT OF PERSONAL EXEMPTIONS. 26 USC 151. Subparagraph (E) of section 151(d)(3) (relating to termination of phaseout) is amended by striking “December 31, 1995” and inserting “December 31, 1996”.

20. 1993

    Revenue Reconciliation Act of 1993

    Pub. L. 103–66 § 13205 · 107 Stat. 312

    Struck · 26 U.S.C. § 151(d)(3)(E)

    Pub. L. 103–66, § 13205, struck out heading and text of subpar. (E). Text read as follows: “This paragraph shall not apply to any taxable year beginning after December 31, 1996.”

    Source evidence

    Code amendment note
    Subsec. (d)(3)(E). Pub. L. 103–66, § 13205, struck out heading and text of subpar. (E). Text read as follows: “This paragraph shall not apply to any taxable year beginning after December 31, 1996.”

    Enacted provision · exact public law section
    SEC. 13205. PHASEOUT OF PERSONAL EXEMPTION OF HIGH-INCOME TAXPAYERS MADE PERMANENT. Section 151(d)(3) (relating to phaseout of personal exemption) is amended by striking subparagraph (E).

21. 1993

    Revenue Reconciliation Act of 1993

    Pub. L. 103–66 § 13201(b)(3)(G) · 107 Stat. 312

    Substituted · 26 U.S.C. § 151(d)(4)(A)(ii); 26 U.S.C. § 151(d)(4)(B)(ii)

    Pub. L. 103–66, § 13201(b)(3)(G), substituted “1992” for “1989”

    Source evidence

    Code amendment note
    Subsec. (d)(4)(A)(ii), (B)(ii). Pub. L. 103–66, § 13201(b)(3)(G), substituted “1992” for “1989”.

    Enacted provision · exact public law section
    (G) Subparagraphs (A)(ii) and (B)(ii) of section 151(d)(4) are each amended by striking “1989” and inserting “1992”.

22. 1996

    Small Business Job Protection Act of 1996

    Pub. L. 104–188 § 1702(a)(2) · 110 Stat. 1755

    Substituted · 26 U.S.C. § 151(d)(3)(C)(i)

    Pub. L. 104–188, § 1702(a)(2), substituted “joint return” for “joint of a return”

    Source evidence

    Code amendment note
    Subsec. (d)(3)(C)(i). Pub. L. 104–188, § 1702(a)(2), substituted “joint return” for “joint of a return”.

    Enacted provision · exact public law section
    (2) Clause (i) of section 151(d)(3)(C) is amended by striking “joint of a return” and inserting “joint return”.

23. 1996

    Small Business Job Protection Act of 1996

    Pub. L. 104–188 § 1615(a)(1) · 110 Stat. 1755

    Added · 26 U.S.C. § 151(e)

    Pub. L. 104–188, § 1615(a)(1), added subsec. (e)

    Source evidence

    Code amendment note
    Subsec. (e). Pub. L. 104–188, § 1615(a)(1), added subsec. (e).

    Enacted provision · exact public law section
    (1) In general.— Section 151 (relating to allowance of deductions for personal exemptions) is amended by adding at the end the following new subsection: “(e) Identifying Information Required.— No exemption shall be allowed under this section with respect to any individual unless the TIN of such individual is included on the return claiming the exemption.”.

24. 2000

    Consolidated Appropriations Act, 2001

    Pub. L. 106–554 § 1(a)(7)(tIII)(s306)(a) · 114 Stat. 2763

    Added · 26 U.S.C. § 151(c)(6)

    Pub. L. 106–554 added par. (6)

    Source evidence

    Code amendment note
    Subsec. (c)(6). Pub. L. 106–554 added par. (6).

    Enacted provision · exact public law section
    (7) H.R. 5662, as introduced on December 14, 2000.

25. 2001

    Public Law not identified

    Added · 26 U.S.C. § 151(d)(3)(E); 26 U.S.C. § 151(d)(3)(F)

    Subsec. (d)(3)(E), (F). Pub. L. 107—16 added subpars. (E) and (F)

    Unresolved: No Public Law or Statutes at Large citation in the Code source.

    Source evidence

    Code amendment note
    Subsec. (d)(3)(E), (F). Pub. L. 107—16 added subpars. (E) and (F).

26. 2002

    Job Creation and Worker Assistance Act of 2002

    Pub. L. 107–147 § 417(6) · 116 Stat. 21

    Inserted · 26 U.S.C. § 151(c)(6)(B)(iii)

    Pub. L. 107–147, § 417(6), inserted “as” before “such terms”

    Source evidence

    Code amendment note
    Subsec. (c)(6)(B)(iii). Pub. L. 107–147, § 417(6), inserted “as” before “such terms”.

    Enacted provision · exact public law section
    (6) Section 151(c)(6)(B)(iii) is amended by inserting “as” before Msuch terms”.

27. 2002

    Job Creation and Worker Assistance Act of 2002

    Pub. L. 107–147 § 412(b) · 116 Stat. 21

    1. Substituted · 26 U.S.C. § 151(c)(6)(C)

       Pub. L. 107–147, § 412(b), substituted “for principal place of abode requirements” for “for earned income credit” in concluding provisions

    2. Substituted · 26 U.S.C. § 151(c)(6)(C)

       Pub. L. 107–147, § 412(b), substituted “An” for “For purposes of section 32, an” in concluding provisions

    3. Substituted · 26 U.S.C. § 151(c)(6)(C)

       Pub. L. 107–147, § 412(b), substituted “principal place of abode requirements of section 2(a)(1)(B), section 2(b)(1)(A), and section 32(c)(3)(A)(ii)” for “requirement of section 32(c)(3)(A)(ii)” in concluding provisions

    Source evidence

    Code amendment note
    Subsec. (c)(6)(C). Pub. L. 107–147, § 412(b), substituted “for principal place of abode requirements” for “for earned income credit” in heading, “An” for “For purposes of section 32, an” in introductory provisions, and “principal place of abode requirements of section 2(a)(1)(B), section 2(b)(1)(A), and section 32(c)(3)(A)(ii)” for “requirement of section 32(c)(3)(A)(ii)” in concluding provisions.

    Enacted provision · exact public law section
    (b) Amendment Related to Section 306 of the Act.— Section 151(c)(6)(C) is amended— (1) by striking “for earned income credit.— For purposes of section 32, an” and inserting “for principal place of abode requirements.—An”, and (2) by striking “requirement of section 32(c)(3)(A)(ii)” and inserting “principal place of abode requirements of section 2(a)(1)(B), section 2(b)(1)(A), and section 32(c)(3)(A)(ii)”.

28. 2004

    Working Families Tax Relief Act of 2004

    Pub. L. 108–311 title II § 206 · 118 Stat. 1166

    Amended · 26 U.S.C. § 151(c)

    Pub. L. 108–311 reenacted heading without change and amended text generally. Prior to amendment, text consisted of pars. (1) to (6) relating to additional exemption for dependents in general, exemption denied in case of certain married dependents, child defined, student defined, certain income of handicapped dependents not taken into account, and treatment of missing children, respectively

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 108–311 reenacted heading without change and amended text generally. Prior to amendment, text consisted of pars. (1) to (6) relating to additional exemption for dependents in general, exemption denied in case of certain married dependents, child defined, student defined, certain income of handicapped dependents not taken into account, and treatment of missing children, respectively.

    Enacted provision · exact public law section
    SEC. 206. MODIFICATIONS OF DEDUCTION FOR PERSONAL EXEMPTION FOR DEPENDENTS.   Subsection (c) of section 151 is amended to read as follows: “(c) Additional Exemption for Dependents.— An exemption of the exemption amount for each individual who is a dependent (as defined in section 152) of the taxpayer for the taxable year.” .

29. 2013

    American Taxpayer Relief Act of 2012

    Pub. L. 112–240 § 101(b)(2)(B)(i)(I) · 126 Stat. 2313

    Substituted · 26 U.S.C. § 151(d)(3)(A); 26 U.S.C. § 151(d)(3)(B)

    Pub. L. 112–240, § 101(b)(2)(B)(i)(I), substituted “the applicable amount in effect under section 68(b)” for “the threshold amount”

    Source evidence

    Code amendment note
    Subsec. (d)(3)(A), (B). Pub. L. 112–240, § 101(b)(2)(B)(i)(I), substituted “the applicable amount in effect under section 68(b)” for “the threshold amount”.

    Enacted provision · exact public law section
    (I) by striking “the threshold amount” in subparagraphs (A) and (B) and inserting “the applicable amount in effect under section 68(b)”,

30. 2013

    American Taxpayer Relief Act of 2012

    Pub. L. 112–240 § 101(b)(2)(B)(i)(II) · 126 Stat. 2313

    1. Redesignated · 26 U.S.C. § 151(d)(3)(C); 26 U.S.C. § 151(d)(3)(D)

       Pub. L. 112–240, § 101(b)(2)(B)(i)(II), redesignated subpar. (D) as (C)

    2. Struck · 26 U.S.C. § 151(d)(3)(C); 26 U.S.C. § 151(d)(3)(D)

       Pub. L. 112–240, § 101(b)(2)(B)(i)(II), struck out former subpar. (C) which related to threshold amount

    Source evidence

    Code amendment note
    Subsec. (d)(3)(C), (D). Pub. L. 112–240, § 101(b)(2)(B)(i)(II), redesignated subpar. (D) as (C) and struck out former subpar. (C) which related to threshold amount.

    Enacted provision · exact public law section
    (II) by striking subparagraph (C) and redesignating subparagraph (D) as subparagraph (C), and

31. 2013

    American Taxpayer Relief Act of 2012

    Pub. L. 112–240 § 101(b)(2)(B)(i)(III) · 126 Stat. 2313

    Struck · 26 U.S.C. § 151(d)(3)(E); 26 U.S.C. § 151(d)(3)(F)

    Pub. L. 112–240, § 101(b)(2)(B)(i)(III), struck out subpars. (E) and (F) which related to reduction of phaseout and termination of applicability of subsec. (d)(3), respectively

    Source evidence

    Code amendment note
    Subsec. (d)(3)(E), (F). Pub. L. 112–240, § 101(b)(2)(B)(i)(III), struck out subpars. (E) and (F) which related to reduction of phaseout and termination of applicability of subsec. (d)(3), respectively.

    Enacted provision · exact public law section
    (III) by striking subparagraphs (E) and (F).

32. 2013

    American Taxpayer Relief Act of 2012

    Pub. L. 112–240 § 101(b)(2)(B)(ii) · 126 Stat. 2313

    1. Substituted · 26 U.S.C. § 151(d)(4)

       Pub. L. 112–240, § 101(b)(2)(B)(ii), in par. heading, substituted “Inflation adjustment” for “Inflation adjustments”, in subpar. (A)

    2. Struck · 26 U.S.C. § 151(d)(4)

       Pub. L. 112–240, § 101(b)(2)(B)(ii), in par. heading, struck out “(A) Adjustment to basic amount of exemption” before “In the case of”

    3. Redesignated · 26 U.S.C. § 151(d)(4)

       Pub. L. 112–240, § 101(b)(2)(B)(ii), in par. heading, redesignated cls. (i) and (ii) as subpars. (A) and (B), respectively, and realigned margins

    4. Struck · 26 U.S.C. § 151(d)(4)

       Pub. L. 112–240, § 101(b)(2)(B)(ii), in par. heading, struck out former subpar. (B). Prior to amendment, text of former subpar. (B) read as follows: “In the case of any taxable year beginning in a calendar year after 1991, each dollar amount contained in paragraph (3)(C) shall be increased by an amount equal to—

    Source evidence

    Code amendment note
    Subsec. (d)(4). Pub. L. 112–240, § 101(b)(2)(B)(ii), in par. heading, substituted “Inflation adjustment” for “Inflation adjustments”, in subpar. (A), struck out “(A) Adjustment to basic amount of exemption” before “In the case of”, redesignated cls. (i) and (ii) as subpars. (A) and (B), respectively, and realigned margins, and struck out former subpar. (B). Prior to amendment, text of former subpar. (B) read as follows: “In the case of any taxable year beginning in a calendar year after 1991, each dollar amount contained in paragraph (3)(C) shall be increased by an amount equal to—

    “(i) such dollar amount, multiplied by “(ii) 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 1990’ for ‘calendar year 1992’ in subparagraph (B) thereof.”

    Enacted provision · exact public law section
    (ii) Conforming amendments.— Paragraph (4) of section 151(d) is amended— (I) by striking subparagraph (B), (II) by redesignating clauses (i) and (ii) of subparagraph (A) as subparagraphs (A) and (B), respectively, and by indenting such subparagraphs (as so redesignated) accordingly, and (III) by striking all that precedes “in a calendar year after 1989,” and inserting the following: “(4) Inflation adjustment.— In the case of any taxable year beginning” .

33. 2017

    Pub. L. 115–97 § 11041(a)(1) · 131 Stat. 2054

    Substituted · 26 U.S.C. § 151(d)(4)

    Pub. L. 115–97, § 11041(a)(1), substituted “Except as provided in paragraph (5), in the case of” for “In the case of” in introductory provisions

    Source evidence

    Code amendment note
    Subsec. (d)(4). Pub. L. 115–97, § 11041(a)(1), substituted “Except as provided in paragraph (5), in the case of” for “In the case of” in introductory provisions.

    Enacted provision · exact public law section
    (1) by striking “In the case of” in paragraph (4) and inserting “Except as provided in paragraph (5), in the case of”, and

34. 2017

    Pub. L. 115–97 § 11002(d)(1)(Q) · 131 Stat. 2054

    Substituted · 26 U.S.C. § 151(d)(4)(B)

    Pub. L. 115–97, § 11002(d)(1)(Q), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”

    Source evidence

    Code amendment note
    Subsec. (d)(4)(B). Pub. L. 115–97, § 11002(d)(1)(Q), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

    Enacted provision · exact public law section
    (Q) Section 151(d)(4)(B).

35. 2017

    Pub. L. 115–97 § 11041(a)(2) · 131 Stat. 2054

    Added · 26 U.S.C. § 151(d)(5)

    Pub. L. 115–97, § 11041(a)(2), added par. (5)

    Source evidence

    Code amendment note
    Subsec. (d)(5). Pub. L. 115–97, § 11041(a)(2), added par. (5).

    Enacted provision · exact public law section
    (2) by adding at the end the following new paragraph: “(5) Special rules for taxable years 2018 through 2025.— In the case of a taxable year beginning after December 31, 2017, and before January 1, 2026— “(A) Exemption amount.— The term ‘exemption amount’ means zero. “(B) References.— For purposes of any other provision of this title, the reduction of the exemption amount to zero under subparagraph (A) shall not be taken into account in determining whether a deduction is allowed or allowable, or whether a taxpayer is entitled to a deduction, under this section.” .

36. 2025

    Pub. L. 119–21 § 70103(a)(1) · 139 Stat. 159

    1. Substituted · 26 U.S.C. § 151(d)(5)

       Pub. L. 119–21, § 70103(a)(1), (2), substituted “beginning after 2017” for “2018 through 2025” in heading

    2. Struck · 26 U.S.C. § 151(d)(5)

       Pub. L. 119–21, § 70103(a)(1), (2), struck out “, and before January 1, 2026” after “December 31, 2017” in introductory provisions

    Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    Subsec. (d)(5). Pub. L. 119–21, § 70103(a)(1), (2), substituted “beginning after 2017” for “2018 through 2025” in heading and struck out “, and before January 1, 2026” after “December 31, 2017” in introductory provisions.

    Effective date note
    Pub. L. 119–21, title VII, § 70103(c), July 4, 2025, 139 Stat. 160, provided that: “The amendments made by this section [amending this section and section 6213 of this title] shall apply to taxable years beginning after December 31, 2024.”

37. 2025

    Pub. L. 119–21 § 70103(a)(3) · 139 Stat. 159

    Added · 26 U.S.C. § 151(d)(5)(C)

    Pub. L. 119–21, § 70103(a)(3), added subpar. (C)

    Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.

    Source evidence

    Code amendment note
    Subsec. (d)(5)(C). Pub. L. 119–21, § 70103(a)(3), added subpar. (C).

    Effective date note
    Pub. L. 119–21, title VII, § 70103(c), July 4, 2025, 139 Stat. 160, provided that: “The amendments made by this section [amending this section and section 6213 of this title] shall apply to taxable years beginning after December 31, 2024.”

43 of 48 references resolved to an enrolled provision · 1 partial · 4 unresolved