Title 26 — Internal Revenue Code

Part I · Chapter 1 — Normal Taxes and Surtaxes

§ 63. Taxable income defined

Statutory text

In general

Except as provided in subsection (b), for purposes of this subtitle, the term “taxable income” means gross income minus the deductions allowed by this chapter (other than the standard deduction).

Individuals who do not itemize their deductions

In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term “taxable income” means adjusted gross income, minus—

the standard deduction,

the deduction for personal exemptions provided in section 151,

any deduction provided in section 199A,

the deduction provided in section 170(p),

the deduction provided in section 224,

the deduction provided in section 225,

so much of the deduction allowed by section 163(a) as is attributable to the exception under section 163(h)(4)(A), and

so much of the deduction allowed by section 165(a) as is attributable to the qualified net disaster loss (as defined in section 165(h)(6)(B)).

Standard deduction

For purposes of this subtitle—

In general

Except as otherwise provided in this subsection, the term “standard deduction” means the sum of—

the basic standard deduction, and

the additional standard deduction.

Basic standard deduction

For purposes of paragraph (1), the basic standard deduction is—

200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of—

a joint return, or

a surviving spouse (as defined in section 2(a)),

$4,400 in the case of a head of household (as defined in section 2(b)), or

$3,000 in any other case.

Additional standard deduction for aged and blind

For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f).

Adjustments for inflation

In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2)(B), (2)(C), or (5) or subsection (f) shall be increased by an amount equal to—

such dollar amount, multiplied by

the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting for “calendar year 2016” in subparagraph (A)(ii) thereof—

“calendar year 1987” in the case of the dollar amounts contained in paragraph (2)(B), (2)(C), or (5)(A) or subsection (f), and

“calendar year 1997” in the case of the dollar amount contained in paragraph (5)(B).

Limitation on basic standard deduction in the case of certain dependents

In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the basic standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of—

$500, or

the sum of $250 and such individual’s earned income.

Certain individuals, etc., not eligible for standard deduction

In the case of—

a married individual filing a separate return where either spouse itemizes deductions,

a nonresident alien individual,

an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period, or

an estate or trust, common trust fund, or partnership,

the standard deduction shall be zero.

Special rules for taxable years beginning after 2017

In the case of a taxable year beginning after December 31, 2017—

Increase in standard deduction

Paragraph (2) shall be applied—

by substituting “$23,625” for “$4,400” in subparagraph (B), and

by substituting “$15,750” for “$3,000” in subparagraph (C).

Adjustment for inflation

In general

Paragraph (4) shall not apply to the dollar amounts contained in paragraphs (2)(B) and (2)(C).

Adjustment of increased amounts

In the case of a taxable year beginning after 2025, the $23,625 and $15,750 amounts in subparagraph (A) shall each be increased by an amount equal to—

such dollar amount, multiplied by

the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting “2024” for “2016” in subparagraph (A)(ii) thereof.

If any increase under this clause is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.

Itemized deductions

For purposes of this subtitle, the term “itemized deductions” means the deductions allowable under this chapter other than—

the deductions allowable in arriving at adjusted gross income, and

any deduction referred to in any paragraph of subsection (b).

Election to itemize

In general

Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence.

Time and manner of election

Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return.

Change of election

Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations—

the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and

the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law.

This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122.

Aged or blind additional amounts

Additional amounts for the aged

The taxpayer shall be entitled to an additional amount of $600—

for himself if he has attained age 65 before the close of his taxable year, and

for the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).

Additional amount for blind

The taxpayer shall be entitled to an additional amount of $600—

for himself if he is blind at the close of the taxable year, and

for the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b).

For purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death.

Higher amount for certain unmarried individuals

In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting “$750” for “$600”.

Blindness defined

For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees.

Marital status

For purposes of this section, marital status shall be determined under section 7703.

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.

1954
Aug. 16, 1954, ch. 736, 68A Stat. 18 · 68A Stat. 18
Enacted · 26 U.S.C. § 63
Aug. 16, 1954, ch. 736, 68A Stat. 18
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 18
1977
Tax Reduction and Simplification Act of 1977
Pub. L. 95–30 title I § 102(a) · 91 Stat. 126
Changed · 26 U.S.C. § 63
Pub. L. 95–30 completely revised definition of taxable income from one using the concept of a standard deduction and consisting of subsecs. (a) and (b) entitled, respectively, “General rule” and “Individuals electing standard deduction” to definition using the concepts of zero bracket amounts and excess itemized deductions and consisting of subsecs. (a) to (h) entitled, respectively, “Corporations”, “Individuals”, “Excess itemized deductions”, “Zero bracket amount”, “Unused zero bracket amount”, “Itemized deductions”, “Election to itemize”, and “Marital status”
Source evidence
Code amendment note
Pub. L. 95–30 completely revised definition of taxable income from one using the concept of a standard deduction and consisting of subsecs. (a) and (b) entitled, respectively, “General rule” and “Individuals electing standard deduction” to definition using the concepts of zero bracket amounts and excess itemized deductions and consisting of subsecs. (a) to (h) entitled, respectively, “Corporations”, “Individuals”, “Excess itemized deductions”, “Zero bracket amount”, “Unused zero bracket amount”, “Itemized deductions”, “Election to itemize”, and “Marital status”.
Enacted provision · exact public law section
(a) Taxable Income Defined.— Section 63 (defining taxable 26 USC 63. income) is amended to read as follows: “SEC. 63. TAXABLE INCOME DEFINED. “(a) Corporations.— For purposes of this subtitle, in the case of a corporation, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter. “(b) Individuals.— For purposes of this subtitle, in the case of an individual, the term ‘taxable income’ means adjusted gross income— “(1) reduced by the sum of— “(A) the excess itemized deductions, and “(B) the deductions for personal exemptions provided by section 151, and “(2) increased (in the case of an individual for whom an unused zero bracket amount computation is provided by subsection (e)) by the unused zero bracket amount (if any). “(c) Excess Itemized Deductions.— For purposes of this subtitle, the term ‘excess itemized “Excess itemized deductions.” deductions’ means the excess (if any) of— “(1) the itemized deductions, over “(2) the zero bracket amount. “(d) Zero Bracket Amount.— For purposes of this subtitle, the “Zero bracket amount.” term ‘zero bracket amount’ means— “(1) $3,200 in the case of— “(A) a joint return under section 6013, or “(B) a surviving spouse (as defined in section 2(a)), “(2) $2,200 in the case of an individual who is not married and who is not a surviving spouse (as so defined), “(3) $1,600 in the case of a married individual filing a separate return, or “(4) zero in any other case. “(e) Unused Zero Bracket Amount.— “(1) Individuals for whom computation must be made.— A computation for the taxable year shall be made under this subsection for the following individuals: “(A) a married individual filing a separate return where either spouse itemizes deductions, “(B) a nonresident alien individual. “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), and “(D) an individual with respect to whom a deduction under section 151 (e) is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins. “(2) Computation.— For purposes of this subtitle, an individual’s unused zero bracket amount for the taxable year is an amount equal to the excess (if any) of— “(A) the zero bracket amount, over “(B) the itemized deductions. In the case of an individual referred to in paragraph (1) (D), if such individual’s earned income (as defined in section 011(b)) exceeds the itemized deductions, such earned income shall be substituted for the itemized deductions in subparagraph (B). “(f) Itemized Deductions.— For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable by this chapter other than— “(1) the deductions allowable in arriving at adjusted gross income, and “(2) the deductions for personal exemptions provided by section 151. “(g) Election to Itemize.— “(1) In general.— Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. “(2) Who may elect.— Except as provided in paragraph (3), an individual may make an election under this subsection for the taxable year only if such individual’s itemized deductions exceed the zero bracket amount. “(3) Certain individuals treated as electing to itemize.— An individual who has an unused zero bracket amount (as determined under subsection (e) (2)) shall be treated as having made an election under this subsection for the taxable year. “(4) Time and manner of election.— Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return. “(5) Change of treatment.— Under regulations prescribed by the Secretary, a change of treatment with respect to the zero bracket amount and itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations— “(A) the spouse makes a change of treatment with respect to the zero bracket amount and itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and “(B) the taxpayer and his spouse consent in writing to the assessment, within such period as may be agreed on with the Secretary, of any deficiency, to the extent attributable to such change of treatment, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer’s spouse, for the taxable year corresponding to the taxable year of the taxpayer, has been compromised under section 7122. “(h) Marital Status.— For purposes of this section, marital status shall be determined under section 143.”
1978
Pub. L. 95–600 title I § 101(b) · 92 Stat. 2763
1. Substituted · 26 U.S.C. § 63
  Pub. L. 95–600 substituted “$3,400” for “$3,200” in par. (3)
2. Substituted · 26 U.S.C. § 63
  Pub. L. 95–600 substituted “$2,300” for “$2,200” in par. (3)
3. Substituted · 26 U.S.C. § 63
  Pub. L. 95–600 substituted “$1,700” for “$1,600” in par. (3)
Source evidence
Code amendment note
Pub. L. 95–600 substituted “$3,400” for “$3,200” in par. (1), “$2,300” for “$2,200” in par. (2), and “$1,700” for “$1,600” in par. (3).
Enacted provision · exact public law section
(b) Increase in Zero Bracket Amount.— Subsection (d) of section 26 USC 63. 63 (defining zero bracket amount) is amended— (1) by striking out “$3,200” and inserting in lieu thereof “$3,400”, (2) by striking out “$2,200” and inserting in lieu thereof “$2,300”, and (3) by striking out “$1,600” and inserting in lieu thereof “$1,700”.
1981
Economic Recovery Tax Act of 1981
Pub. L. 97–34 § 121(b)(1) · 95 Stat. 175
Added · 26 U.S.C. § 63(b)(1)(C)
Pub. L. 97–34, § 121(b)(1), added subpar. (C)
Source evidence
Code amendment note
Subsec. (b)(1)(C). Pub. L. 97–34, § 121(b)(1), added subpar. (C).
Enacted provision · exact public law section
(1) In general.— Paragraph (1) of section 63(b) (relating to individuals) is amended— (A) by striking out “and” at the end of subparagraph (A), and (B) by inserting after subparagraph (B) the following new subparagraph: “(C) the direct charitable deduction, and”.
1981
Economic Recovery Tax Act of 1981
Pub. L. 97–34 § 104(b) · 95 Stat. 175
Substituted · 26 U.S.C. § 63(d)
Pub. L. 97–34, § 104(b), substituted a blanket reference to individuals to whom subsection (a), (b), (c), or (d) of section 1 applies and the maximum amount of taxable income on which no tax is imposed by the applicable subsection of section 1 for provisions specifically referring to amounts of $3,400 in the case of (A) a joint return under section 6013, or (B) a surviving spouse (as defined in section 2(a)), $2,300 in the case of an individual who is not married and who is not a surviving spouse (as so defined), and $1,700 in the case of a married individual filing a separate return
Source evidence
Code amendment note
Subsec. (d). Pub. L. 97–34, § 104(b), substituted a blanket reference to individuals to whom subsection (a), (b), (c), or (d) of section 1 applies and the maximum amount of taxable income on which no tax is imposed by the applicable subsection of section 1 for provisions specifically referring to amounts of $3,400 in the case of (A) a joint return under section 6013, or (B) a surviving spouse (as defined in section 2(a)), $2,300 in the case of an individual who is not married and who is not a surviving spouse (as so defined), and $1,700 in the case of a married individual filing a separate return.
Enacted provision · exact public law section
(b) Definition of Zero Bracket Amount.— Subsection (d) of section 63 (defining zero bracket amount) is amended to read as follows: 26 USC 63. “(d) Zero Bracket Amount.— For purposes of this subtitle, the term ‘zero bracket amount’ means— “(1) in the case of an individual to whom subsection (a), (b), (c), or (d) of section 1 applies, the maximum amount of taxable income on which no tax is imposed by the applicable subsection of section 1, or “(2) zero in any other case.”
1981
Economic Recovery Tax Act of 1981
Pub. L. 97–34 § 111(b)(4) · 95 Stat. 175
Substituted · 26 U.S.C. § 63(e)(2)
Pub. L. 97–34, § 111(b)(4), substituted “section 911(d)(2)” for “section 911(b)” in provisions following subpar. (B)
Source evidence
Code amendment note
Subsec. (e)(2). Pub. L. 97–34, § 111(b)(4), substituted “section 911(d)(2)” for “section 911(b)” in provisions following subpar. (B).
Enacted provision · exact public law section
(4) Sections 37(e)(9)(B), 63(e)(2), 105(h)(3)(B)(v), 410(b)(3)(C), 879(a)(1), 1303(c)(2), and 1304(c)(3) are each amended by striking out “section 911(b)” each place it appears and inserting in lieu Ante, p. 190. thereof “section 911(d)(2)”.
1981
Economic Recovery Tax Act of 1981
Pub. L. 97–34 § 121(c)(2) · 95 Stat. 175
Added · 26 U.S.C. § 63(f)(3)
Pub. L. 97–34, § 121(c)(2), added par. (3)
Source evidence
Code amendment note
Subsec. (f)(3). Pub. L. 97–34, § 121(c)(2), added par. (3).
Enacted provision · exact public law section
(2) Subsection (f) of section 63 (relating to itemized deductions) 26 USC 63. is amended— (A) by striking out “and” at the end of paragraph (1), (B) by striking out the period at the end of paragraph (2) and inserting in lieu thereof “, and”, and (C) by adding at the end thereof the following new paragraph: “(3) the direct charitable deduction.”
1981
Economic Recovery Tax Act of 1981
Pub. L. 97–34 § 121(b)(2) · 95 Stat. 175
Added · 26 U.S.C. § 63(i)
Pub. L. 97–34, § 121(b)(2), added subsec. (i)
Source evidence
Code amendment note
Subsec. (i). Pub. L. 97–34, § 121(b)(2), added subsec. (i).
Enacted provision · exact public law section
(2) Direct charitable deduction defined.— Section 63 (defining taxable income) is amended by adding at the end thereof the following new subsection: “(i) Direct Charitable Deduction.— For purposes of this section, the term ‘direct charitable deduction’ means that portion of the amount allowable under section 170(a) which is taken as a direct charitable deduction for the taxable year under section 170(i).”
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 102(a) · 100 Stat. 2085
1. Substituted · 26 U.S.C. § 63(a)
  Pub. L. 99–514, § 102(a), substituted “In general” for “Corporations” in heading
2. Amended · 26 U.S.C. § 63(a)
  Pub. L. 99–514, § 102(a), amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, in the case of a corporation, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter.”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 99–514, § 102(a), substituted “In general” for “Corporations” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, in the case of a corporation, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter.”
Enacted provision · exact public law section
(a) General Rule.— Section 63 (defining taxable income) is amended to read as follows: “SEC. 63. TAXABLE INCOME DEFINED. “(a) In General.— Except as provided in subsection (b), for purposes of this subtitle, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter (other than the standard deduction). “(b) Individuals Who Do Not Itemize Their Deductions.— In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ‘taxable income’ means adjusted gross income, minus— “(1) the standard deduction, and “(2) the deduction for personal exemptions provided in section 151. “(c) Standard Deduction.— For purposes of this subtitle— “(1) In general.— Except as otherwise provided in this subsection, the term ‘standard deduction’ means the sum of— “(A) the basic standard deduction, and “(B) the additional standard deduction. “(2) Basic standard deduction.— For purposes of paragraph (1), the basic standard deduction is— “(A) $5,000 in the case of— “(i) a joint return, or “(ii) a surviving spouse (as defined in section 2(a)), “(B) $4,400 in the case of a head of household (as defined in section 2(b)), “(C) $3,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, or “(D) $2,500 in the case of a married individual filing a separate return. “(3) Additional standard deduction for aged and blind.— For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f). “(4) Adjustments for inflation.— In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2) or (5)(A) or subsection (f) 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. “(5) Limitation on standard deduction in the case of certain dependents.— In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— “(A) $500, or “(B) such individual’s earned income. “(6) Certain individuals, etc., not eligible for standard deduction—In the case of— “(A) a married individual filing a separate return where either spouse itemizes deductions, “(B) a nonresident alien individual, “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), “(D) an individual making a return under section 443(aXl) for a period of less than 12 months on account of a change in his annual accounting period, or “(E) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. “(d) Itemized Deductions.— For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable under this chapter other than— “(1) the deductions allowable in arriving at adjusted gross income, and “(2) the deduction for personal exemptions provided by section 151. “(e) Election To Itemize.— “(1) In general.— Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. “(2) Time and manner of election.— Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return. “(3) Change of election.— Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations— “(A) the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and “(B) the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122. “(f) Aged or Bund Additional Amounts.— “(1) Additional amounts for the aged.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he has attained age 65 before the close of his taxable year, and “(B) For the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). “(2) Additional amount for bund.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he is blind at the close of the taxable year, and “(B) For the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). for purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death. “(3) Higher amount for certain unmarried individuals.— In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting ‘$750’ for ‘$600’. “(4) Blindness defined.— For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “(g) Marital Status.— For purposes of this section, marital status shall be determined under section 7703. “(h) Transitional Rule for Taxable Years Beginning in 1987.— In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied— “(1) by substituting ‘$3,760’ for ‘$5,000’, “(2) by substituting ‘$2,540’ for ‘$4,400’, “(3) by substituting ‘$2,540’ for ‘$3,000’, and “(4) by substituting ‘$1,880’ for ‘$2,500’. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 102(a) · 100 Stat. 2085
1. Substituted · 26 U.S.C. § 63(b)
  Pub. L. 99–514, § 102(a), substituted “Individuals who do not itemize their deductions” for “Individuals” in heading
2. Amended · 26 U.S.C. § 63(b)
  Pub. L. 99–514, § 102(a), amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, in the case of an individual, the term ‘taxable income’ means adjusted gross income—
Source evidence
Code amendment note
Subsec. (b). Pub. L. 99–514, § 102(a), substituted “Individuals who do not itemize their deductions” for “Individuals” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, in the case of an individual, the term ‘taxable income’ means adjusted gross income—
“(1) reduced by the sum of— “(A) the excess itemized deductions, “(B) the deductions for personal exemptions provided by section 151, and “(C) the direct charitable deduction, and “(2) increased (in the case of an individual for whom an unused zero bracket amount computation is provided by subsection (e)) by the unused zero bracket amount (if any).”
Enacted provision · exact public law section
(a) General Rule.— Section 63 (defining taxable income) is amended to read as follows: “SEC. 63. TAXABLE INCOME DEFINED. “(a) In General.— Except as provided in subsection (b), for purposes of this subtitle, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter (other than the standard deduction). “(b) Individuals Who Do Not Itemize Their Deductions.— In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ‘taxable income’ means adjusted gross income, minus— “(1) the standard deduction, and “(2) the deduction for personal exemptions provided in section 151. “(c) Standard Deduction.— For purposes of this subtitle— “(1) In general.— Except as otherwise provided in this subsection, the term ‘standard deduction’ means the sum of— “(A) the basic standard deduction, and “(B) the additional standard deduction. “(2) Basic standard deduction.— For purposes of paragraph (1), the basic standard deduction is— “(A) $5,000 in the case of— “(i) a joint return, or “(ii) a surviving spouse (as defined in section 2(a)), “(B) $4,400 in the case of a head of household (as defined in section 2(b)), “(C) $3,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, or “(D) $2,500 in the case of a married individual filing a separate return. “(3) Additional standard deduction for aged and blind.— For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f). “(4) Adjustments for inflation.— In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2) or (5)(A) or subsection (f) 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. “(5) Limitation on standard deduction in the case of certain dependents.— In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— “(A) $500, or “(B) such individual’s earned income. “(6) Certain individuals, etc., not eligible for standard deduction—In the case of— “(A) a married individual filing a separate return where either spouse itemizes deductions, “(B) a nonresident alien individual, “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), “(D) an individual making a return under section 443(aXl) for a period of less than 12 months on account of a change in his annual accounting period, or “(E) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. “(d) Itemized Deductions.— For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable under this chapter other than— “(1) the deductions allowable in arriving at adjusted gross income, and “(2) the deduction for personal exemptions provided by section 151. “(e) Election To Itemize.— “(1) In general.— Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. “(2) Time and manner of election.— Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return. “(3) Change of election.— Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations— “(A) the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and “(B) the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122. “(f) Aged or Bund Additional Amounts.— “(1) Additional amounts for the aged.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he has attained age 65 before the close of his taxable year, and “(B) For the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). “(2) Additional amount for bund.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he is blind at the close of the taxable year, and “(B) For the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). for purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death. “(3) Higher amount for certain unmarried individuals.— In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting ‘$750’ for ‘$600’. “(4) Blindness defined.— For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “(g) Marital Status.— For purposes of this section, marital status shall be determined under section 7703. “(h) Transitional Rule for Taxable Years Beginning in 1987.— In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied— “(1) by substituting ‘$3,760’ for ‘$5,000’, “(2) by substituting ‘$2,540’ for ‘$4,400’, “(3) by substituting ‘$2,540’ for ‘$3,000’, and “(4) by substituting ‘$1,880’ for ‘$2,500’. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 102(a) · 100 Stat. 2085
1. Substituted · 26 U.S.C. § 63(c)
  Pub. L. 99–514, § 102(a), substituted “Standard deduction” for “Excess itemized deductions” in heading
2. Amended · 26 U.S.C. § 63(c)
  Pub. L. 99–514, § 102(a), amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, the term ‘excess itemized deductions’ means the excess (if any) of—
Source evidence
Code amendment note
Subsec. (c). Pub. L. 99–514, § 102(a), substituted “Standard deduction” for “Excess itemized deductions” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, the term ‘excess itemized deductions’ means the excess (if any) of—
“(1) the itemized deductions, over “(2) the zero bracket amount.”
Enacted provision · exact public law section
(a) General Rule.— Section 63 (defining taxable income) is amended to read as follows: “SEC. 63. TAXABLE INCOME DEFINED. “(a) In General.— Except as provided in subsection (b), for purposes of this subtitle, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter (other than the standard deduction). “(b) Individuals Who Do Not Itemize Their Deductions.— In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ‘taxable income’ means adjusted gross income, minus— “(1) the standard deduction, and “(2) the deduction for personal exemptions provided in section 151. “(c) Standard Deduction.— For purposes of this subtitle— “(1) In general.— Except as otherwise provided in this subsection, the term ‘standard deduction’ means the sum of— “(A) the basic standard deduction, and “(B) the additional standard deduction. “(2) Basic standard deduction.— For purposes of paragraph (1), the basic standard deduction is— “(A) $5,000 in the case of— “(i) a joint return, or “(ii) a surviving spouse (as defined in section 2(a)), “(B) $4,400 in the case of a head of household (as defined in section 2(b)), “(C) $3,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, or “(D) $2,500 in the case of a married individual filing a separate return. “(3) Additional standard deduction for aged and blind.— For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f). “(4) Adjustments for inflation.— In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2) or (5)(A) or subsection (f) 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. “(5) Limitation on standard deduction in the case of certain dependents.— In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— “(A) $500, or “(B) such individual’s earned income. “(6) Certain individuals, etc., not eligible for standard deduction—In the case of— “(A) a married individual filing a separate return where either spouse itemizes deductions, “(B) a nonresident alien individual, “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), “(D) an individual making a return under section 443(aXl) for a period of less than 12 months on account of a change in his annual accounting period, or “(E) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. “(d) Itemized Deductions.— For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable under this chapter other than— “(1) the deductions allowable in arriving at adjusted gross income, and “(2) the deduction for personal exemptions provided by section 151. “(e) Election To Itemize.— “(1) In general.— Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. “(2) Time and manner of election.— Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return. “(3) Change of election.— Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations— “(A) the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and “(B) the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122. “(f) Aged or Bund Additional Amounts.— “(1) Additional amounts for the aged.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he has attained age 65 before the close of his taxable year, and “(B) For the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). “(2) Additional amount for bund.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he is blind at the close of the taxable year, and “(B) For the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). for purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death. “(3) Higher amount for certain unmarried individuals.— In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting ‘$750’ for ‘$600’. “(4) Blindness defined.— For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “(g) Marital Status.— For purposes of this section, marital status shall be determined under section 7703. “(h) Transitional Rule for Taxable Years Beginning in 1987.— In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied— “(1) by substituting ‘$3,760’ for ‘$5,000’, “(2) by substituting ‘$2,540’ for ‘$4,400’, “(3) by substituting ‘$2,540’ for ‘$3,000’, and “(4) by substituting ‘$1,880’ for ‘$2,500’. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 1272(d)(6) · 100 Stat. 2085
1. Redesignated · 26 U.S.C. § 63(c)(6)(C)(E)
  Pub. L. 99–514, § 1272(d)(6), redesignated subpars. (D) and (E) as (C) and (D), respectively
2. Struck · 26 U.S.C. § 63(c)(6)(C)(E)
  Pub. L. 99–514, § 1272(d)(6), struck out former subpar. (C) which read as follows: “a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States),”
Source evidence
Code amendment note
Subsec. (c)(6)(C) to (E). Pub. L. 99–514, § 1272(d)(6), redesignated subpars. (D) and (E) as (C) and (D), respectively, and struck out former subpar. (C) which read as follows: “a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States),”.
Enacted provision · exact public law section
(6) Paragraph (6) of section 63(c) (relating to certain individuals, etc., not eligible for standard deduction), as amended by title I of this Act, is amended by striking out subparagraph (C) and by redesignating subparagraphs (D) and (E) as subparagraphs (C) and (D), respectively.
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 102(a) · 100 Stat. 2085
1. Substituted · 26 U.S.C. § 63(d)
  Pub. L. 99–514, § 102(a), substituted “Itemized deductions” for “Zero bracket amount” in heading
2. Amended · 26 U.S.C. § 63(d)
  Pub. L. 99–514, § 102(a), amended text generally. Prior to amendment, subsec. (d) read as follows: “For purposes of this subtitle, the term ‘zero bracket amount’ means—
Source evidence
Code amendment note
Subsec. (d). Pub. L. 99–514, § 102(a), substituted “Itemized deductions” for “Zero bracket amount” in heading and amended text generally. Prior to amendment, subsec. (d) read as follows: “For purposes of this subtitle, the term ‘zero bracket amount’ means—
“(1) in the case of an individual to whom subsection (a), (b), (c), or (d) of section 1 applies, the maximum amount of taxable income on which no tax is imposed by the applicable subsection of section 1, or “(2) zero in any other case.”
Enacted provision · exact public law section
(a) General Rule.— Section 63 (defining taxable income) is amended to read as follows: “SEC. 63. TAXABLE INCOME DEFINED. “(a) In General.— Except as provided in subsection (b), for purposes of this subtitle, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter (other than the standard deduction). “(b) Individuals Who Do Not Itemize Their Deductions.— In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ‘taxable income’ means adjusted gross income, minus— “(1) the standard deduction, and “(2) the deduction for personal exemptions provided in section 151. “(c) Standard Deduction.— For purposes of this subtitle— “(1) In general.— Except as otherwise provided in this subsection, the term ‘standard deduction’ means the sum of— “(A) the basic standard deduction, and “(B) the additional standard deduction. “(2) Basic standard deduction.— For purposes of paragraph (1), the basic standard deduction is— “(A) $5,000 in the case of— “(i) a joint return, or “(ii) a surviving spouse (as defined in section 2(a)), “(B) $4,400 in the case of a head of household (as defined in section 2(b)), “(C) $3,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, or “(D) $2,500 in the case of a married individual filing a separate return. “(3) Additional standard deduction for aged and blind.— For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f). “(4) Adjustments for inflation.— In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2) or (5)(A) or subsection (f) 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. “(5) Limitation on standard deduction in the case of certain dependents.— In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— “(A) $500, or “(B) such individual’s earned income. “(6) Certain individuals, etc., not eligible for standard deduction—In the case of— “(A) a married individual filing a separate return where either spouse itemizes deductions, “(B) a nonresident alien individual, “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), “(D) an individual making a return under section 443(aXl) for a period of less than 12 months on account of a change in his annual accounting period, or “(E) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. “(d) Itemized Deductions.— For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable under this chapter other than— “(1) the deductions allowable in arriving at adjusted gross income, and “(2) the deduction for personal exemptions provided by section 151. “(e) Election To Itemize.— “(1) In general.— Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. “(2) Time and manner of election.— Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return. “(3) Change of election.— Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations— “(A) the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and “(B) the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122. “(f) Aged or Bund Additional Amounts.— “(1) Additional amounts for the aged.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he has attained age 65 before the close of his taxable year, and “(B) For the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). “(2) Additional amount for bund.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he is blind at the close of the taxable year, and “(B) For the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). for purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death. “(3) Higher amount for certain unmarried individuals.— In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting ‘$750’ for ‘$600’. “(4) Blindness defined.— For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “(g) Marital Status.— For purposes of this section, marital status shall be determined under section 7703. “(h) Transitional Rule for Taxable Years Beginning in 1987.— In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied— “(1) by substituting ‘$3,760’ for ‘$5,000’, “(2) by substituting ‘$2,540’ for ‘$4,400’, “(3) by substituting ‘$2,540’ for ‘$3,000’, and “(4) by substituting ‘$1,880’ for ‘$2,500’. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 102(a) · 100 Stat. 2085
Substituted · 26 U.S.C. § 63(e)
Pub. L. 99–514, § 102(a), substituted “Election to itemize” for “Unused zero bracket amount” in heading
Source evidence
Code amendment note
Subsec. (e). Pub. L. 99–514, § 102(a), substituted “Election to itemize” for “Unused zero bracket amount” in heading.
Enacted provision · exact public law section
(a) General Rule.— Section 63 (defining taxable income) is amended to read as follows: “SEC. 63. TAXABLE INCOME DEFINED. “(a) In General.— Except as provided in subsection (b), for purposes of this subtitle, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter (other than the standard deduction). “(b) Individuals Who Do Not Itemize Their Deductions.— In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ‘taxable income’ means adjusted gross income, minus— “(1) the standard deduction, and “(2) the deduction for personal exemptions provided in section 151. “(c) Standard Deduction.— For purposes of this subtitle— “(1) In general.— Except as otherwise provided in this subsection, the term ‘standard deduction’ means the sum of— “(A) the basic standard deduction, and “(B) the additional standard deduction. “(2) Basic standard deduction.— For purposes of paragraph (1), the basic standard deduction is— “(A) $5,000 in the case of— “(i) a joint return, or “(ii) a surviving spouse (as defined in section 2(a)), “(B) $4,400 in the case of a head of household (as defined in section 2(b)), “(C) $3,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, or “(D) $2,500 in the case of a married individual filing a separate return. “(3) Additional standard deduction for aged and blind.— For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f). “(4) Adjustments for inflation.— In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2) or (5)(A) or subsection (f) 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. “(5) Limitation on standard deduction in the case of certain dependents.— In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— “(A) $500, or “(B) such individual’s earned income. “(6) Certain individuals, etc., not eligible for standard deduction—In the case of— “(A) a married individual filing a separate return where either spouse itemizes deductions, “(B) a nonresident alien individual, “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), “(D) an individual making a return under section 443(aXl) for a period of less than 12 months on account of a change in his annual accounting period, or “(E) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. “(d) Itemized Deductions.— For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable under this chapter other than— “(1) the deductions allowable in arriving at adjusted gross income, and “(2) the deduction for personal exemptions provided by section 151. “(e) Election To Itemize.— “(1) In general.— Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. “(2) Time and manner of election.— Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return. “(3) Change of election.— Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations— “(A) the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and “(B) the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122. “(f) Aged or Bund Additional Amounts.— “(1) Additional amounts for the aged.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he has attained age 65 before the close of his taxable year, and “(B) For the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). “(2) Additional amount for bund.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he is blind at the close of the taxable year, and “(B) For the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). for purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death. “(3) Higher amount for certain unmarried individuals.— In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting ‘$750’ for ‘$600’. “(4) Blindness defined.— For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “(g) Marital Status.— For purposes of this section, marital status shall be determined under section 7703. “(h) Transitional Rule for Taxable Years Beginning in 1987.— In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied— “(1) by substituting ‘$3,760’ for ‘$5,000’, “(2) by substituting ‘$2,540’ for ‘$4,400’, “(3) by substituting ‘$2,540’ for ‘$3,000’, and “(4) by substituting ‘$1,880’ for ‘$2,500’. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 102(a) · 100 Stat. 2085
1. Substituted · 26 U.S.C. § 63(e)(1)
  Pub. L. 99–514, § 102(a), substituted “In general” for “Individuals for whom computation must be made” in heading
2. Amended · 26 U.S.C. § 63(e)(1)
  Pub. L. 99–514, § 102(a), amended text generally. Prior to amendment, text read as follows: “A computation for the taxable year shall be made under this subsection for the following individuals:
Source evidence
Code amendment note
Subsec. (e)(1). Pub. L. 99–514, § 102(a), substituted “In general” for “Individuals for whom computation must be made” in heading and amended text generally. Prior to amendment, text read as follows: “A computation for the taxable year shall be made under this subsection for the following individuals:
“(A) a married individual filing a separate return where either spouse itemized deductions, “(B) a nonresident alien individual, “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), and “(D) an individual with respect to whom a deduction under section 151(e) is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins.”
Enacted provision · exact public law section
(a) General Rule.— Section 63 (defining taxable income) is amended to read as follows: “SEC. 63. TAXABLE INCOME DEFINED. “(a) In General.— Except as provided in subsection (b), for purposes of this subtitle, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter (other than the standard deduction). “(b) Individuals Who Do Not Itemize Their Deductions.— In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ‘taxable income’ means adjusted gross income, minus— “(1) the standard deduction, and “(2) the deduction for personal exemptions provided in section 151. “(c) Standard Deduction.— For purposes of this subtitle— “(1) In general.— Except as otherwise provided in this subsection, the term ‘standard deduction’ means the sum of— “(A) the basic standard deduction, and “(B) the additional standard deduction. “(2) Basic standard deduction.— For purposes of paragraph (1), the basic standard deduction is— “(A) $5,000 in the case of— “(i) a joint return, or “(ii) a surviving spouse (as defined in section 2(a)), “(B) $4,400 in the case of a head of household (as defined in section 2(b)), “(C) $3,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, or “(D) $2,500 in the case of a married individual filing a separate return. “(3) Additional standard deduction for aged and blind.— For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f). “(4) Adjustments for inflation.— In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2) or (5)(A) or subsection (f) 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. “(5) Limitation on standard deduction in the case of certain dependents.— In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— “(A) $500, or “(B) such individual’s earned income. “(6) Certain individuals, etc., not eligible for standard deduction—In the case of— “(A) a married individual filing a separate return where either spouse itemizes deductions, “(B) a nonresident alien individual, “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), “(D) an individual making a return under section 443(aXl) for a period of less than 12 months on account of a change in his annual accounting period, or “(E) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. “(d) Itemized Deductions.— For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable under this chapter other than— “(1) the deductions allowable in arriving at adjusted gross income, and “(2) the deduction for personal exemptions provided by section 151. “(e) Election To Itemize.— “(1) In general.— Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. “(2) Time and manner of election.— Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return. “(3) Change of election.— Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations— “(A) the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and “(B) the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122. “(f) Aged or Bund Additional Amounts.— “(1) Additional amounts for the aged.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he has attained age 65 before the close of his taxable year, and “(B) For the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). “(2) Additional amount for bund.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he is blind at the close of the taxable year, and “(B) For the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). for purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death. “(3) Higher amount for certain unmarried individuals.— In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting ‘$750’ for ‘$600’. “(4) Blindness defined.— For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “(g) Marital Status.— For purposes of this section, marital status shall be determined under section 7703. “(h) Transitional Rule for Taxable Years Beginning in 1987.— In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied— “(1) by substituting ‘$3,760’ for ‘$5,000’, “(2) by substituting ‘$2,540’ for ‘$4,400’, “(3) by substituting ‘$2,540’ for ‘$3,000’, and “(4) by substituting ‘$1,880’ for ‘$2,500’. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 102(a) · 100 Stat. 2085
1. Substituted · 26 U.S.C. § 63(e)(2)
  Pub. L. 99–514, § 102(a), substituted “Time and manner of election” for “Computation” in heading
2. Amended · 26 U.S.C. § 63(e)(2)
  Pub. L. 99–514, § 102(a), amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, an individual’s unused zero bracket amount for the taxable year is an amount equal to the excess (if any) of—
Source evidence
Code amendment note
Subsec. (e)(2). Pub. L. 99–514, § 102(a), substituted “Time and manner of election” for “Computation” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, an individual’s unused zero bracket amount for the taxable year is an amount equal to the excess (if any) of—
“(A) the zero bracket amount, over “(B) the itemized deductions. In the case of an individual referred to in paragraph (1)(D), if such individual’s earned income (as defined in section 911(d)(2)) exceeds the itemized deductions, such earned income shall be substituted for the itemized deductions in subparagraph (B).”
Enacted provision · exact public law section
(a) General Rule.— Section 63 (defining taxable income) is amended to read as follows: “SEC. 63. TAXABLE INCOME DEFINED. “(a) In General.— Except as provided in subsection (b), for purposes of this subtitle, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter (other than the standard deduction). “(b) Individuals Who Do Not Itemize Their Deductions.— In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ‘taxable income’ means adjusted gross income, minus— “(1) the standard deduction, and “(2) the deduction for personal exemptions provided in section 151. “(c) Standard Deduction.— For purposes of this subtitle— “(1) In general.— Except as otherwise provided in this subsection, the term ‘standard deduction’ means the sum of— “(A) the basic standard deduction, and “(B) the additional standard deduction. “(2) Basic standard deduction.— For purposes of paragraph (1), the basic standard deduction is— “(A) $5,000 in the case of— “(i) a joint return, or “(ii) a surviving spouse (as defined in section 2(a)), “(B) $4,400 in the case of a head of household (as defined in section 2(b)), “(C) $3,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, or “(D) $2,500 in the case of a married individual filing a separate return. “(3) Additional standard deduction for aged and blind.— For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f). “(4) Adjustments for inflation.— In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2) or (5)(A) or subsection (f) 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. “(5) Limitation on standard deduction in the case of certain dependents.— In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— “(A) $500, or “(B) such individual’s earned income. “(6) Certain individuals, etc., not eligible for standard deduction—In the case of— “(A) a married individual filing a separate return where either spouse itemizes deductions, “(B) a nonresident alien individual, “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), “(D) an individual making a return under section 443(aXl) for a period of less than 12 months on account of a change in his annual accounting period, or “(E) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. “(d) Itemized Deductions.— For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable under this chapter other than— “(1) the deductions allowable in arriving at adjusted gross income, and “(2) the deduction for personal exemptions provided by section 151. “(e) Election To Itemize.— “(1) In general.— Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. “(2) Time and manner of election.— Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return. “(3) Change of election.— Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations— “(A) the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and “(B) the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122. “(f) Aged or Bund Additional Amounts.— “(1) Additional amounts for the aged.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he has attained age 65 before the close of his taxable year, and “(B) For the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). “(2) Additional amount for bund.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he is blind at the close of the taxable year, and “(B) For the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). for purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death. “(3) Higher amount for certain unmarried individuals.— In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting ‘$750’ for ‘$600’. “(4) Blindness defined.— For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “(g) Marital Status.— For purposes of this section, marital status shall be determined under section 7703. “(h) Transitional Rule for Taxable Years Beginning in 1987.— In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied— “(1) by substituting ‘$3,760’ for ‘$5,000’, “(2) by substituting ‘$2,540’ for ‘$4,400’, “(3) by substituting ‘$2,540’ for ‘$3,000’, and “(4) by substituting ‘$1,880’ for ‘$2,500’. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 102(a) · 100 Stat. 2085
1. Changed · 26 U.S.C. § 63(e)(3)
  Pub. L. 99–514, § 102(a), in amending subsec. (e) generally
2. Added · 26 U.S.C. § 63(e)(3)
  Pub. L. 99–514, § 102(a), in added par. (3)
Source evidence
Code amendment note
Subsec. (e)(3). Pub. L. 99–514, § 102(a), in amending subsec. (e) generally, added par. (3).
Enacted provision · exact public law section
(a) General Rule.— Section 63 (defining taxable income) is amended to read as follows: “SEC. 63. TAXABLE INCOME DEFINED. “(a) In General.— Except as provided in subsection (b), for purposes of this subtitle, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter (other than the standard deduction). “(b) Individuals Who Do Not Itemize Their Deductions.— In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ‘taxable income’ means adjusted gross income, minus— “(1) the standard deduction, and “(2) the deduction for personal exemptions provided in section 151. “(c) Standard Deduction.— For purposes of this subtitle— “(1) In general.— Except as otherwise provided in this subsection, the term ‘standard deduction’ means the sum of— “(A) the basic standard deduction, and “(B) the additional standard deduction. “(2) Basic standard deduction.— For purposes of paragraph (1), the basic standard deduction is— “(A) $5,000 in the case of— “(i) a joint return, or “(ii) a surviving spouse (as defined in section 2(a)), “(B) $4,400 in the case of a head of household (as defined in section 2(b)), “(C) $3,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, or “(D) $2,500 in the case of a married individual filing a separate return. “(3) Additional standard deduction for aged and blind.— For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f). “(4) Adjustments for inflation.— In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2) or (5)(A) or subsection (f) 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. “(5) Limitation on standard deduction in the case of certain dependents.— In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— “(A) $500, or “(B) such individual’s earned income. “(6) Certain individuals, etc., not eligible for standard deduction—In the case of— “(A) a married individual filing a separate return where either spouse itemizes deductions, “(B) a nonresident alien individual, “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), “(D) an individual making a return under section 443(aXl) for a period of less than 12 months on account of a change in his annual accounting period, or “(E) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. “(d) Itemized Deductions.— For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable under this chapter other than— “(1) the deductions allowable in arriving at adjusted gross income, and “(2) the deduction for personal exemptions provided by section 151. “(e) Election To Itemize.— “(1) In general.— Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. “(2) Time and manner of election.— Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return. “(3) Change of election.— Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations— “(A) the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and “(B) the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122. “(f) Aged or Bund Additional Amounts.— “(1) Additional amounts for the aged.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he has attained age 65 before the close of his taxable year, and “(B) For the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). “(2) Additional amount for bund.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he is blind at the close of the taxable year, and “(B) For the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). for purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death. “(3) Higher amount for certain unmarried individuals.— In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting ‘$750’ for ‘$600’. “(4) Blindness defined.— For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “(g) Marital Status.— For purposes of this section, marital status shall be determined under section 7703. “(h) Transitional Rule for Taxable Years Beginning in 1987.— In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied— “(1) by substituting ‘$3,760’ for ‘$5,000’, “(2) by substituting ‘$2,540’ for ‘$4,400’, “(3) by substituting ‘$2,540’ for ‘$3,000’, and “(4) by substituting ‘$1,880’ for ‘$2,500’. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 102(a) · 100 Stat. 2085
1. Substituted · 26 U.S.C. § 63(f)
  Pub. L. 99–514, § 102(a), substituted “Aged or blind additional amounts” for “Itemized deductions” in heading
2. Amended · 26 U.S.C. § 63(f)
  Pub. L. 99–514, § 102(a), amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable by this chapter other than—
Source evidence
Code amendment note
Subsec. (f). Pub. L. 99–514, § 102(a), substituted “Aged or blind additional amounts” for “Itemized deductions” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable by this chapter other than—
“(1) the deductions allowable in arriving at adjusted gross income, “(2) the deductions for personal exemptions provided by section 151, and “(3) the direct charitable deduction.”
Enacted provision · exact public law section
(a) General Rule.— Section 63 (defining taxable income) is amended to read as follows: “SEC. 63. TAXABLE INCOME DEFINED. “(a) In General.— Except as provided in subsection (b), for purposes of this subtitle, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter (other than the standard deduction). “(b) Individuals Who Do Not Itemize Their Deductions.— In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ‘taxable income’ means adjusted gross income, minus— “(1) the standard deduction, and “(2) the deduction for personal exemptions provided in section 151. “(c) Standard Deduction.— For purposes of this subtitle— “(1) In general.— Except as otherwise provided in this subsection, the term ‘standard deduction’ means the sum of— “(A) the basic standard deduction, and “(B) the additional standard deduction. “(2) Basic standard deduction.— For purposes of paragraph (1), the basic standard deduction is— “(A) $5,000 in the case of— “(i) a joint return, or “(ii) a surviving spouse (as defined in section 2(a)), “(B) $4,400 in the case of a head of household (as defined in section 2(b)), “(C) $3,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, or “(D) $2,500 in the case of a married individual filing a separate return. “(3) Additional standard deduction for aged and blind.— For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f). “(4) Adjustments for inflation.— In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2) or (5)(A) or subsection (f) 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. “(5) Limitation on standard deduction in the case of certain dependents.— In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— “(A) $500, or “(B) such individual’s earned income. “(6) Certain individuals, etc., not eligible for standard deduction—In the case of— “(A) a married individual filing a separate return where either spouse itemizes deductions, “(B) a nonresident alien individual, “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), “(D) an individual making a return under section 443(aXl) for a period of less than 12 months on account of a change in his annual accounting period, or “(E) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. “(d) Itemized Deductions.— For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable under this chapter other than— “(1) the deductions allowable in arriving at adjusted gross income, and “(2) the deduction for personal exemptions provided by section 151. “(e) Election To Itemize.— “(1) In general.— Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. “(2) Time and manner of election.— Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return. “(3) Change of election.— Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations— “(A) the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and “(B) the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122. “(f) Aged or Bund Additional Amounts.— “(1) Additional amounts for the aged.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he has attained age 65 before the close of his taxable year, and “(B) For the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). “(2) Additional amount for bund.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he is blind at the close of the taxable year, and “(B) For the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). for purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death. “(3) Higher amount for certain unmarried individuals.— In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting ‘$750’ for ‘$600’. “(4) Blindness defined.— For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “(g) Marital Status.— For purposes of this section, marital status shall be determined under section 7703. “(h) Transitional Rule for Taxable Years Beginning in 1987.— In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied— “(1) by substituting ‘$3,760’ for ‘$5,000’, “(2) by substituting ‘$2,540’ for ‘$4,400’, “(3) by substituting ‘$2,540’ for ‘$3,000’, and “(4) by substituting ‘$1,880’ for ‘$2,500’. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 102(a) · 100 Stat. 2085
1. Amended · 26 U.S.C. § 63(g)
  Pub. L. 99–514, § 102(a), amended subsec. (g) generally
2. Substituted · 26 U.S.C. § 63(g)
  Pub. L. 99–514, § 102(a), substituting provision that marital status be determined under section 7703 for provisions relating to election to itemize. See subsec. (e)
Source evidence
Code amendment note
Subsec. (g). Pub. L. 99–514, § 102(a), amended subsec. (g) generally, substituting provision that marital status be determined under section 7703 for provisions relating to election to itemize. See subsec. (e).
Enacted provision · exact public law section
(a) General Rule.— Section 63 (defining taxable income) is amended to read as follows: “SEC. 63. TAXABLE INCOME DEFINED. “(a) In General.— Except as provided in subsection (b), for purposes of this subtitle, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter (other than the standard deduction). “(b) Individuals Who Do Not Itemize Their Deductions.— In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ‘taxable income’ means adjusted gross income, minus— “(1) the standard deduction, and “(2) the deduction for personal exemptions provided in section 151. “(c) Standard Deduction.— For purposes of this subtitle— “(1) In general.— Except as otherwise provided in this subsection, the term ‘standard deduction’ means the sum of— “(A) the basic standard deduction, and “(B) the additional standard deduction. “(2) Basic standard deduction.— For purposes of paragraph (1), the basic standard deduction is— “(A) $5,000 in the case of— “(i) a joint return, or “(ii) a surviving spouse (as defined in section 2(a)), “(B) $4,400 in the case of a head of household (as defined in section 2(b)), “(C) $3,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, or “(D) $2,500 in the case of a married individual filing a separate return. “(3) Additional standard deduction for aged and blind.— For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f). “(4) Adjustments for inflation.— In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2) or (5)(A) or subsection (f) 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. “(5) Limitation on standard deduction in the case of certain dependents.— In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— “(A) $500, or “(B) such individual’s earned income. “(6) Certain individuals, etc., not eligible for standard deduction—In the case of— “(A) a married individual filing a separate return where either spouse itemizes deductions, “(B) a nonresident alien individual, “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), “(D) an individual making a return under section 443(aXl) for a period of less than 12 months on account of a change in his annual accounting period, or “(E) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. “(d) Itemized Deductions.— For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable under this chapter other than— “(1) the deductions allowable in arriving at adjusted gross income, and “(2) the deduction for personal exemptions provided by section 151. “(e) Election To Itemize.— “(1) In general.— Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. “(2) Time and manner of election.— Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return. “(3) Change of election.— Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations— “(A) the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and “(B) the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122. “(f) Aged or Bund Additional Amounts.— “(1) Additional amounts for the aged.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he has attained age 65 before the close of his taxable year, and “(B) For the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). “(2) Additional amount for bund.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he is blind at the close of the taxable year, and “(B) For the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). for purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death. “(3) Higher amount for certain unmarried individuals.— In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting ‘$750’ for ‘$600’. “(4) Blindness defined.— For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “(g) Marital Status.— For purposes of this section, marital status shall be determined under section 7703. “(h) Transitional Rule for Taxable Years Beginning in 1987.— In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied— “(1) by substituting ‘$3,760’ for ‘$5,000’, “(2) by substituting ‘$2,540’ for ‘$4,400’, “(3) by substituting ‘$2,540’ for ‘$3,000’, and “(4) by substituting ‘$1,880’ for ‘$2,500’. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 102(a) · 100 Stat. 2085
1. Substituted · 26 U.S.C. § 63(h)
  Pub. L. 99–514, § 102(a), substituted “Transitional rule for taxable years beginning in 1987” for “Marital status” in heading
2. Amended · 26 U.S.C. § 63(h)
  Pub. L. 99–514, § 102(a), amended text generally. Prior to amendment, text read as follows: “For purposes of this section, marital status shall be determined under section 143.”
Source evidence
Code amendment note
Subsec. (h). Pub. L. 99–514, § 102(a), substituted “Transitional rule for taxable years beginning in 1987” for “Marital status” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this section, marital status shall be determined under section 143.”
Enacted provision · exact public law section
(a) General Rule.— Section 63 (defining taxable income) is amended to read as follows: “SEC. 63. TAXABLE INCOME DEFINED. “(a) In General.— Except as provided in subsection (b), for purposes of this subtitle, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter (other than the standard deduction). “(b) Individuals Who Do Not Itemize Their Deductions.— In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ‘taxable income’ means adjusted gross income, minus— “(1) the standard deduction, and “(2) the deduction for personal exemptions provided in section 151. “(c) Standard Deduction.— For purposes of this subtitle— “(1) In general.— Except as otherwise provided in this subsection, the term ‘standard deduction’ means the sum of— “(A) the basic standard deduction, and “(B) the additional standard deduction. “(2) Basic standard deduction.— For purposes of paragraph (1), the basic standard deduction is— “(A) $5,000 in the case of— “(i) a joint return, or “(ii) a surviving spouse (as defined in section 2(a)), “(B) $4,400 in the case of a head of household (as defined in section 2(b)), “(C) $3,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, or “(D) $2,500 in the case of a married individual filing a separate return. “(3) Additional standard deduction for aged and blind.— For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f). “(4) Adjustments for inflation.— In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2) or (5)(A) or subsection (f) 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. “(5) Limitation on standard deduction in the case of certain dependents.— In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— “(A) $500, or “(B) such individual’s earned income. “(6) Certain individuals, etc., not eligible for standard deduction—In the case of— “(A) a married individual filing a separate return where either spouse itemizes deductions, “(B) a nonresident alien individual, “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), “(D) an individual making a return under section 443(aXl) for a period of less than 12 months on account of a change in his annual accounting period, or “(E) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. “(d) Itemized Deductions.— For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable under this chapter other than— “(1) the deductions allowable in arriving at adjusted gross income, and “(2) the deduction for personal exemptions provided by section 151. “(e) Election To Itemize.— “(1) In general.— Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. “(2) Time and manner of election.— Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return. “(3) Change of election.— Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations— “(A) the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and “(B) the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122. “(f) Aged or Bund Additional Amounts.— “(1) Additional amounts for the aged.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he has attained age 65 before the close of his taxable year, and “(B) For the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). “(2) Additional amount for bund.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he is blind at the close of the taxable year, and “(B) For the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). for purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death. “(3) Higher amount for certain unmarried individuals.— In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting ‘$750’ for ‘$600’. “(4) Blindness defined.— For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “(g) Marital Status.— For purposes of this section, marital status shall be determined under section 7703. “(h) Transitional Rule for Taxable Years Beginning in 1987.— In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied— “(1) by substituting ‘$3,760’ for ‘$5,000’, “(2) by substituting ‘$2,540’ for ‘$4,400’, “(3) by substituting ‘$2,540’ for ‘$3,000’, and “(4) by substituting ‘$1,880’ for ‘$2,500’. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”
1986
Tax Reform Act of 1986
Pub. L. 99–514 § 102(a) · 100 Stat. 2085
1. Changed · 26 U.S.C. § 63(i)
  Pub. L. 99–514, § 102(a), in amending section generally
2. Struck · 26 U.S.C. § 63(i)
  Pub. L. 99–514, § 102(a), in struck out subsec. (i), “Direct charitable deduction”, which read as follows: “For purposes of this section, the term ‘direct charitable deduction’ means that portion of the amount allowable under section 170(a) which is taken as a direct charitable deduction for the taxable year under section 170(i).”
Source evidence
Code amendment note
Subsec. (i). Pub. L. 99–514, § 102(a), in amending section generally, struck out subsec. (i), “Direct charitable deduction”, which read as follows: “For purposes of this section, the term ‘direct charitable deduction’ means that portion of the amount allowable under section 170(a) which is taken as a direct charitable deduction for the taxable year under section 170(i).”
Enacted provision · exact public law section
(a) General Rule.— Section 63 (defining taxable income) is amended to read as follows: “SEC. 63. TAXABLE INCOME DEFINED. “(a) In General.— Except as provided in subsection (b), for purposes of this subtitle, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter (other than the standard deduction). “(b) Individuals Who Do Not Itemize Their Deductions.— In the case of an individual who does not elect to itemize his deductions for the taxable year, for purposes of this subtitle, the term ‘taxable income’ means adjusted gross income, minus— “(1) the standard deduction, and “(2) the deduction for personal exemptions provided in section 151. “(c) Standard Deduction.— For purposes of this subtitle— “(1) In general.— Except as otherwise provided in this subsection, the term ‘standard deduction’ means the sum of— “(A) the basic standard deduction, and “(B) the additional standard deduction. “(2) Basic standard deduction.— For purposes of paragraph (1), the basic standard deduction is— “(A) $5,000 in the case of— “(i) a joint return, or “(ii) a surviving spouse (as defined in section 2(a)), “(B) $4,400 in the case of a head of household (as defined in section 2(b)), “(C) $3,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, or “(D) $2,500 in the case of a married individual filing a separate return. “(3) Additional standard deduction for aged and blind.— For purposes of paragraph (1), the additional standard deduction is the sum of each additional amount to which the taxpayer is entitled under subsection (f). “(4) Adjustments for inflation.— In the case of any taxable year beginning in a calendar year after 1988, each dollar amount contained in paragraph (2) or (5)(A) or subsection (f) 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. “(5) Limitation on standard deduction in the case of certain dependents.— In the case of an individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— “(A) $500, or “(B) such individual’s earned income. “(6) Certain individuals, etc., not eligible for standard deduction—In the case of— “(A) a married individual filing a separate return where either spouse itemizes deductions, “(B) a nonresident alien individual, “(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), “(D) an individual making a return under section 443(aXl) for a period of less than 12 months on account of a change in his annual accounting period, or “(E) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. “(d) Itemized Deductions.— For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable under this chapter other than— “(1) the deductions allowable in arriving at adjusted gross income, and “(2) the deduction for personal exemptions provided by section 151. “(e) Election To Itemize.— “(1) In general.— Unless an individual makes an election under this subsection for the taxable year, no itemized deduction shall be allowed for the taxable year. For purposes of this subtitle, the determination of whether a deduction is allowable under this chapter shall be made without regard to the preceding sentence. “(2) Time and manner of election.— Any election under this subsection shall be made on the taxpayer’s return, and the Secretary shall prescribe the manner of signifying such election on the return. “(3) Change of election.— Under regulations prescribed by the Secretary, a change of election with respect to itemized deductions for any taxable year may be made after the filing of the return for such year. If the spouse of the taxpayer filed a separate return for any taxable year corresponding to the taxable year of the taxpayer, the change shall not be allowed unless, in accordance with such regulations— “(A) the spouse makes a change of election with respect to itemized deductions, for the taxable year covered in such separate return, consistent with the change of treatment sought by the taxpayer, and “(B) the taxpayer and his spouse consent in writing to the assessment (within such period as may be agreed on with the Secretary) of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of such deficiency would otherwise be prevented by the operation of any law or rule of law. This paragraph shall not apply if the tax liability of the taxpayer’s spouse for the taxable year corresponding to the taxable year of the taxpayer has been compromised under section 7122. “(f) Aged or Bund Additional Amounts.— “(1) Additional amounts for the aged.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he has attained age 65 before the close of his taxable year, and “(B) For the spouse of the taxpayer if the spouse has attained age 65 before the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). “(2) Additional amount for bund.— The taxpayer shall be entitled to an additional amount of $600— “(A) For himself if he is blind at the close of the taxable year, and “(B) For the spouse of the taxpayer if the spouse is blind as of the close of the taxable year and an additional exemption is allowable to the taxpayer for such spouse under section 151(b). for purposes of subparagraph (B), if the spouse dies during the taxable year the determination of whether such spouse is blind shall be made as of the time of such death. “(3) Higher amount for certain unmarried individuals.— In the case of an individual who is not married and is not a surviving spouse, paragraphs (1) and (2) shall be applied by substituting ‘$750’ for ‘$600’. “(4) Blindness defined.— For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. “(g) Marital Status.— For purposes of this section, marital status shall be determined under section 7703. “(h) Transitional Rule for Taxable Years Beginning in 1987.— In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied— “(1) by substituting ‘$3,760’ for ‘$5,000’, “(2) by substituting ‘$2,540’ for ‘$4,400’, “(3) by substituting ‘$2,540’ for ‘$3,000’, and “(4) by substituting ‘$1,880’ for ‘$2,500’. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”
1988
Technical and Miscellaneous Revenue Act of 1988
Pub. L. 100–647 title I § 1001(b)(1) · 102 Stat. 3342
Substituted · 26 U.S.C. § 63(c)(5)
Pub. L. 100–647 substituted “basic standard deduction” for “standard deduction” in heading and text
Source evidence
Code amendment note
Subsec. (c)(5). Pub. L. 100–647 substituted “basic standard deduction” for “standard deduction” in heading and text.
Enacted provision · exact public law section
(1) Paragraph (5) of section 63(c) of the 1986 Code is amended— (A) by striking out “the standard deduction applicable” and inserting in lieu thereof “the basic standard deduction applicable”, and (B) by striking out “standard deduction” in the paragraph heading and inserting in lieu thereof “basic standard deduction”.
1990
Revenue Reconciliation Act of 1990
Pub. L. 101–508 § 11101(d)(1)(D) · 104 Stat. 1388
Substituted · 26 U.S.C. § 63(c)(4)(B)
Pub. L. 101–508, § 11101(d)(1)(D), inserted before period at end “, by substituting ‘calendar year 1987’ for ‘calendar year 1989’ in subparagraph (B) thereof”
Source evidence
Code amendment note
Subsec. (c)(4)(B). Pub. L. 101–508, § 11101(d)(1)(D), inserted before period at end “, by substituting ‘calendar year 1987’ for ‘calendar year 1989’ in subparagraph (B) thereof”.
Enacted provision · exact public law section
(D) Subparagraph (B) of section 63(c)(4) is amended by inserting “, by substituting ‘calendar year 1987’ for ‘calendar year 1989’ in subparagraph (B) thereof” before the period at the end.
1990
Revenue Reconciliation Act of 1990
Pub. L. 101–508 § 11801(a)(4) · 104 Stat. 1388
Struck · 26 U.S.C. § 63(h)
Pub. L. 101–508, § 11801(a)(4), struck out subsec. (h) “Transitional rule for taxable years beginning in 1987” which read as follows: “In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied—
Source evidence
Code amendment note
Subsec. (h). Pub. L. 101–508, § 11801(a)(4), struck out subsec. (h) “Transitional rule for taxable years beginning in 1987” which read as follows: “In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied—
“(1) by substituting ‘$3,760’ for ‘$5,000’, “(2) by substituting ‘$2,540’ for ‘$4,400’, “(3) by substituting ‘$2,540’ for ‘$3,000’, and “(4) by substituting ‘$1,880’ for ‘$2,500’. The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”
Enacted provision · exact public law section
(4) Subsection (h) of section 63 (relating to transitional rule for taxable years beginning in 1987).
1993
Revenue Reconciliation Act of 1993
Pub. L. 103–66 title XIII § 13201(b)(3)(D) · 107 Stat. 312
Substituted · 26 U.S.C. § 63(c)(4)(B)
Pub. L. 103–66 substituted “1992” for “1989”
Source evidence
Code amendment note
Subsec. (c)(4)(B). Pub. L. 103–66 substituted “1992” for “1989”.
Enacted provision · exact public law section
(D) Subparagraph (B) of section 63(c)(4) is amended by striking “1989” and inserting “1992”.
1997
Pub. L. 105–34 § 1201(a)(2) · 111 Stat. 788
1. Substituted · 26 U.S.C. § 63(c)(4)
  Pub. L. 105–34, § 1201(a)(2), in introductory provisions, substituted “(5)” for “(5)(A)” and, in subpar. (B)
2. Substituted · 26 U.S.C. § 63(c)(4)
  Pub. L. 105–34, § 1201(a)(2), in introductory provisions, substituted “by substituting for ‘calendar year 1992’ in subparagraph (B) thereof—” for “by substituting ‘calendar year 1987’ for ‘calendar year 1992’ in subparagraph (B) thereof”
3. Added · 26 U.S.C. § 63(c)(4)
  Pub. L. 105–34, § 1201(a)(2), in introductory provisions, added cls. (i) and (ii)
Source evidence
Code amendment note
Subsec. (c)(4). Pub. L. 105–34, § 1201(a)(2), in introductory provisions, substituted “(5)” for “(5)(A)” and, in subpar. (B), substituted “by substituting for ‘calendar year 1992’ in subparagraph (B) thereof—” for “by substituting ‘calendar year 1987’ for ‘calendar year 1992’ in subparagraph (B) thereof” and added cls. (i) and (ii).
Enacted provision · exact public law section
(2) Conforming amendment.— Paragraph (4) of section 63(c) is amended— (A) by striking “(5)(A)” in the material preceding subparagraph (A) and inserting “(5)”, and (B) by striking “by substituting” and all that follows in subparagraph (B) and inserting “by substituting for ‘calendar year 1992’ in subparagraph (B) thereof— “(i) ‘calendar year 1987’ in the case of the dollar amounts contained in paragraph (2) or (5)(A) or subsection (f), and “(ii) ‘calendar year 1997’ in the case of the dollar amount contained in paragraph (5)(B).”.
1997
Pub. L. 105–34 § 1201(a)(1) · 111 Stat. 788
Substituted · 26 U.S.C. § 63(c)(5)(B)
Pub. L. 105–34, § 1201(a)(1), substituted “the sum of $250 and such individual’s earned income” for “such individual’s earned income”
Source evidence
Code amendment note
Subsec. (c)(5)(B). Pub. L. 105–34, § 1201(a)(1), substituted “the sum of $250 and such individual’s earned income” for “such individual’s earned income”.
Enacted provision · exact public law section
(1) In general.— Paragraph (5) of section 63(c) (relating to limitation on basic standard deduction in the case of certain dependents) is amended by striking “shall not exceed” and all that follows and inserting “shall not exceed the greater of— “(A) $500, or “(B) the sum of $250 and such individual’s earned income.”.
2001
Pub. L. 107–16 § 301(a)(1) · 115 Stat. 38
Substituted · 26 U.S.C. § 63(c)(2)(A)
Pub. L. 107–16, § 301(a)(1), substituted “the applicable percentage of the dollar amount in effect under subparagraph (C) for the taxable year” for “$5,000”
Source evidence
Code amendment note
Subsec. (c)(2)(A). Pub. L. 107–16, § 301(a)(1), substituted “the applicable percentage of the dollar amount in effect under subparagraph (C) for the taxable year” for “$5,000”.
Enacted provision · exact public law section
(1) by striking “$5,000” in subparagraph (A) and inserting “the applicable percentage of the dollar amount in effect under subparagraph (C) for the taxable year”;
2001
Pub. L. 107–16 § 301(a)(2) · 115 Stat. 38
Inserted · 26 U.S.C. § 63(c)(2)(B)
Pub. L. 107–16, § 301(a)(2), inserted “or” at end
Source evidence
Code amendment note
Subsec. (c)(2)(B). Pub. L. 107–16, § 301(a)(2), inserted “or” at end.
Enacted provision · exact public law section
(2) by adding “or” at the end of subparagraph (B);
2001
Pub. L. 107–16 § 301(a)(3) · 115 Stat. 38
Substituted · 26 U.S.C. § 63(c)(2)(C)
Pub. L. 107–16, § 301(a)(3), substituted “in any other case.” for “in the case of an individual who is not married and who is not a surviving spouse or head of household, or”
Source evidence
Code amendment note
Subsec. (c)(2)(C). Pub. L. 107–16, § 301(a)(3), substituted “in any other case.” for “in the case of an individual who is not married and who is not a surviving spouse or head of household, or”.
Enacted provision · exact public law section
(3) by striking “in the case of” and all that follows in subparagraph (C) and inserting “in any other case.”; and
2001
Pub. L. 107–16 § 301(a)(4) · 115 Stat. 38
Struck · 26 U.S.C. § 63(c)(2)(D)
Pub. L. 107–16, § 301(a)(4), struck out subpar. (D) which read as follows: “$2,500 in the case of a married individual filing a separate return.”
Source evidence
Code amendment note
Subsec. (c)(2)(D). Pub. L. 107–16, § 301(a)(4), struck out subpar. (D) which read as follows: “$2,500 in the case of a married individual filing a separate return.”
Enacted provision · exact public law section
(4) by striking subparagraph (D).
2001
Pub. L. 107–16 § 301(c)(2) · 115 Stat. 38
Inserted · 26 U.S.C. § 63(c)(4)
Pub. L. 107–16, § 301(c)(2), inserted at end “The preceding sentence shall not apply to the amount referred to in paragraph (2)(A).”
Source evidence
Code amendment note
Subsec. (c)(4). Pub. L. 107–16, § 301(c)(2), inserted at end “The preceding sentence shall not apply to the amount referred to in paragraph (2)(A).”
Enacted provision · exact public law section
(2) Paragraph (4) of section 63(c) is amended by adding at the end the following flush sentence: “The preceding sentence shall not apply to the amount referred to in paragraph (2)(A).”.
2001
Pub. L. 107–16 § 301(b) · 115 Stat. 38
Added · 26 U.S.C. § 63(c)(7)
Pub. L. 107–16, § 301(b), added par. (7)
Source evidence
Code amendment note
Subsec. (c)(7). Pub. L. 107–16, § 301(b), added par. (7).
Enacted provision · exact public law section
(b) Applicable Percentage.— Section 63(c) (relating to standard deduction) is amended by adding at the end the following new paragraph: “(7) Applicable percentage.— For purposes of paragraph (2), the applicable percentage shall be determined in accordance with the following table: “For taxable years beginning in calendar year— The applicable percentage is— 2005 174 2006 184 2007 187 2008 190 2009 and thereafter 200.”.
2002
Job Creation and Worker Assistance Act of 2002
Pub. L. 107–147 § 411(e)(1)(E) · 116 Stat. 21
Inserted · 26 U.S.C. § 63(c)(2)
Pub. L. 107–147, § 411(e)(1)(E), inserted “If any amount determined under subparagraph (A) is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50.” at end
Source evidence
Code amendment note
Subsec. (c)(2). Pub. L. 107–147, § 411(e)(1)(E), inserted “If any amount determined under subparagraph (A) is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50.” at end.
Enacted provision · exact public law section
(E) by inserting the following flush sentence at the end: “If any amount determined under subparagraph (A) is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50.”.
2002
Job Creation and Worker Assistance Act of 2002
Pub. L. 107–147 § 411(e)(1)(A) · 116 Stat. 21
Substituted · 26 U.S.C. § 63(c)(2)(A)
Pub. L. 107–147, § 411(e)(1)(A), substituted “subparagraph (D)” for “subparagraph (C)”
Source evidence
Code amendment note
Subsec. (c)(2)(A). Pub. L. 107–147, § 411(e)(1)(A), substituted “subparagraph (D)” for “subparagraph (C)”.
Enacted provision · exact public law section
(A) in subparagraph (A), by striking “subparagraph (C)” and inserting “subparagraph (D)”,
2002
Job Creation and Worker Assistance Act of 2002
Pub. L. 107–147 § 411(e)(1)(B) · 116 Stat. 21
Struck · 26 U.S.C. § 63(c)(2)(B)
Pub. L. 107–147, § 411(e)(1)(B), struck out “or” at end
Source evidence
Code amendment note
Subsec. (c)(2)(B). Pub. L. 107–147, § 411(e)(1)(B), struck out “or” at end.
Enacted provision · exact public law section
(B) by striking “or” at the end of subparagraph (B),
2002
Job Creation and Worker Assistance Act of 2002
Pub. L. 107–147 § 411(e)(1)(C) · 116 Stat. 21
1. Added · 26 U.S.C. § 63(c)(2)(C); 26 U.S.C. § 63(c)(2)(D)
  Pub. L. 107–147, § 411(e)(1)(C), (D), added subpar. (C)
2. Redesignated · 26 U.S.C. § 63(c)(2)(C); 26 U.S.C. § 63(c)(2)(D)
  Pub. L. 107–147, § 411(e)(1)(C), (D), redesignated former subpar. (C) as (D)
Source evidence
Code amendment note
Subsec. (c)(2)(C), (D). Pub. L. 107–147, § 411(e)(1)(C), (D), added subpar. (C) and redesignated former subpar. (C) as (D).
Enacted provision · exact public law section
(C) by redesignating subparagraph (C) as subparagraph (D),
2002
Job Creation and Worker Assistance Act of 2002
Pub. L. 107–147 § 411(e)(2)(C) · 116 Stat. 21
Struck and inserted · 26 U.S.C. § 63(c)(4)
Pub. L. 107–147, § 411(e)(2)(C), which directed amendment by striking out the flush sentence at the end added by section 301(c)(2) of Public Law 107–17, was executed by striking out “The preceding sentence shall not apply to the amount referred to in paragraph (2)(A).”, which was inserted by section 301(c)(2) of Pub. L. 107–16, to reflect the probable intent of Congress. See 2001 Amendment note below
Source evidence
Code amendment note
Subsec. (c)(4). Pub. L. 107–147, § 411(e)(2)(C), which directed amendment by striking out the flush sentence at the end added by section 301(c)(2) of Public Law 107–17, was executed by striking out “The preceding sentence shall not apply to the amount referred to in paragraph (2)(A).”, which was inserted by section 301(c)(2) of Pub. L. 107–16, to reflect the probable intent of Congress. See 2001 Amendment note below.
Enacted provision · exact public law section
(C) Section 63(c)(4) is amended by striking the flush sentence at the end (as added by section 301(c)(2) of Public Law 107-17).
2002
Job Creation and Worker Assistance Act of 2002
Pub. L. 107–147 § 411(e)(2)(A) · 116 Stat. 21
Substituted · 26 U.S.C. § 63(c)(4)
Pub. L. 107–147, § 411(e)(2)(A), substituted “paragraph (2)(B), (2)(D), or (5)” for “paragraph (2) or (5)” in introductory provisions
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 107–147, § 411(e)(2)(A), substituted “paragraph (2)(B), (2)(D), or (5)” for “paragraph (2) or (5)” in introductory provisions.
Enacted provision · exact public law section
(A) Section 63(c)(4) is amended by striking “paragraph (2) or (5)” and inserting “paragraph (2)(B), (2)(1)), or (5)”.
2002
Job Creation and Worker Assistance Act of 2002
Pub. L. 107–147 § 411(e)(2)(B) · 116 Stat. 21
Substituted · 26 U.S.C. § 63(c)(4)(B)(i)
Pub. L. 107–147, § 411(e)(2)(B), substituted “paragraph (2)(B), (2)(D),” for “paragraph (2)”
Source evidence
Code amendment note
Subsec. (c)(4)(B)(i). Pub. L. 107–147, § 411(e)(2)(B), substituted “paragraph (2)(B), (2)(D),” for “paragraph (2)”.
Enacted provision · exact public law section
(B) Section 63(c)(4)(B)(i) is amended by striking “paragraph (2)” and inserting “paragraph (2)(B), (2)(D),”.
2003
Pub. L. 108–27 title I § 103(a) · 117 Stat. 752
Inserted · 26 U.S.C. § 63(c)(7)
Pub. L. 108–27 inserted table item relating to years 2003 and 2004
Source evidence
Code amendment note
Subsec. (c)(7). Pub. L. 108–27 inserted table item relating to years 2003 and 2004.
Enacted provision · exact public law section
(a) In General.— The table contained in paragraph (7) of section 63(c) (relating to applicable percentage) is amended by inserting before the item relating to 2005 the following new item: “2003 and 2004
2004
Working Families Tax Relief Act of 2004
Pub. L. 108–311 § 101(b)(1) · 118 Stat. 1166
1. Amended · 26 U.S.C. § 63(c)(2)
  Pub. L. 108–311, § 101(b)(1), reenacted heading without change and amended text generally
2. Substituted · 26 U.S.C. § 63(c)(2)
  Pub. L. 108–311, § 101(b)(1), reenacted heading without change and substituting provisions relating to a specific percentage for provisions relating to applicable percentage in subpar. (A)
3. Redesignated · 26 U.S.C. § 63(c)(2)
  Pub. L. 108–311, § 101(b)(1), reenacted heading without change and redesignating subpar. (D) as (C), and deleting former subpar. (C) relating to married individuals filing separately
Source evidence
Code amendment note
Subsec. (c)(2). Pub. L. 108–311, § 101(b)(1), reenacted heading without change and amended text generally, substituting provisions relating to a specific percentage for provisions relating to applicable percentage in subpar. (A), redesignating subpar. (D) as (C), and deleting former subpar. (C) relating to married individuals filing separately.
Enacted provision · exact public law section
(1) In general.— Paragraph (2) of section 63(c) (relating to basic standard deduction) is amended to read as follows: “(2) Basic standard deduction.— For purposes of paragraph (1), the basic standard deduction is— “(A) 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year in the case of— “(i) a joint return, or “(ii) a surviving spouse (as defined in section 2(a)), “(B) $4,400 in the case of a head of household (as defined in section 2(b)), or “(C) $3,000 in any other case.” .
2004
Working Families Tax Relief Act of 2004
Pub. L. 108–311 § 101(b)(2)(A) · 118 Stat. 1166
Substituted · 26 U.S.C. § 63(c)(4)
Pub. L. 108–311, § 101(b)(2)(A), substituted “(2)(C)” for “(2)(D)” in introductory provisions and in subpar. (B)(i)
Source evidence
Code amendment note
Subsec. (c)(4). Pub. L. 108–311, § 101(b)(2)(A), substituted “(2)(C)” for “(2)(D)” in introductory provisions and in subpar. (B)(i).
Enacted provision · exact public law section
(A) Section 63(c)(4) is amended by striking “(2)(D)” each place it occurs and inserting “(2)(C)”.
2004
Working Families Tax Relief Act of 2004
Pub. L. 108–311 § 101(b)(2)(B) · 118 Stat. 1166
Struck · 26 U.S.C. § 63(c)(7)
Pub. L. 108–311, § 101(b)(2)(B), struck out par. (7) which related to applicable percentage for purposes of par. (2)
Source evidence
Code amendment note
Subsec. (c)(7). Pub. L. 108–311, § 101(b)(2)(B), struck out par. (7) which related to applicable percentage for purposes of par. (2).
Enacted provision · exact public law section
(B) Section 63(c) is amended by striking paragraph (7).
2008
Housing Assistance Tax Act of 2008
Pub. L. 110–289 § 3012(a) · 122 Stat. 2654
Added · 26 U.S.C. § 63(c)(1)(C)
Pub. L. 110–289, § 3012(a), added subpar. (C)
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 110–289, § 3012(a), added subpar. (C).
Enacted provision · exact public law section
(a) In General.— Section 63(c)(1) (defining standard deduction) is amended by striking “and” at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting “, and”, and by adding at the end the following new subparagraph: “(C) in the case of any taxable year beginning in 2008, the real property tax deduction.” .
2008
Housing Assistance Tax Act of 2008
Pub. L. 110–289 § 3012(b) · 122 Stat. 2654
Added · 26 U.S.C. § 63(c)(7)
Pub. L. 110–289, § 3012(b), added par. (7)
Source evidence
Code amendment note
Subsec. (c)(7). Pub. L. 110–289, § 3012(b), added par. (7).
Enacted provision · exact public law section
(b) Definition.— Section 63(c) is amended by adding at the end the following new paragraph: “(7) Real property tax deduction.— For purposes of paragraph (1), the real property tax deduction is the lesser of— “(A) the amount allowable as a deduction under this chapter for State and local taxes described in section 164(a)(1), or “(B) $500 ($1,000 in the case of a joint return). Any taxes taken into account under section 62(a) shall not be taken into account under this paragraph.” .
2008
Emergency Economic Stabilization Act of 2008
Pub. L. 110–343 § 204(a) · 122 Stat. 3765
Inserted · 26 U.S.C. § 63(c)(1)(C)
Pub. L. 110–343, § 204(a), inserted “or 2009” after “2008”
Source evidence
Code amendment note
Subsec. (c)(1)(C). Pub. L. 110–343, § 204(a), inserted “or 2009” after “2008”.
Enacted provision · exact public law section
SEC. 204. EMERGENCY TREATMENT. All provisions of this Act are designated as an emergency requirement and necessary to meet emergency needs pursuant to section 204(a) of S. Con. Res 21 (110th Congress), the concurrent resolution on the budget for fiscal year 2008 and rescissions of any amounts provided in this Act shall not be counted for purposes of budget enforcement.
2008
Tax Extenders and Alternative Minimum Tax Relief Act of 2008
Pub. L. 110–343 § 706(b)(1) · 122 Stat. 3765
Added · 26 U.S.C. § 63(c)(1)(D)
Pub. L. 110–343, § 706(b)(1), added subpar. (D)
Source evidence
Code amendment note
Subsec. (c)(1)(D). Pub. L. 110–343, § 706(b)(1), added subpar. (D).
Enacted provision · exact public law section
(1) In general.— Paragraph (1) of section 63(c), as amended by the Housing Assistance Tax Act of 2008, is amended by striking “and” at the end of subparagraph (B), by striking the period at the end of subparagraph (C) and inserting “, and”, and by adding at the end the following new subparagraph: “(D) the disaster loss deduction.” .
2008
Tax Extenders and Alternative Minimum Tax Relief Act of 2008
Pub. L. 110–343 § 706(b)(2) · 122 Stat. 3765
Added · 26 U.S.C. § 63(c)(8)
Pub. L. 110–343, § 706(b)(2), added par. (8)
Source evidence
Code amendment note
Subsec. (c)(8). Pub. L. 110–343, § 706(b)(2), added par. (8).
Enacted provision · exact public law section
(2) Disaster loss deduction.— Subsection (c) of section 63, as amended by the Housing Assistance Tax Act of 2008, is amended by adding at the end the following new paragraph: “(8) Disaster loss deduction.— For the purposes of paragraph (1), the term ‘disaster loss deduction’ means the net disaster loss (as defined in section 165(h)(3)(B)).” .
2009
American Recovery and Reinvestment Act of 2009
Pub. L. 111–5 § 1008(c)(1) · 123 Stat. 115
Added · 26 U.S.C. § 63(c)(1)(E)
Pub. L. 111–5, § 1008(c)(1), added subpar. (E)
Source evidence
Code amendment note
Subsec. (c)(1)(E). Pub. L. 111–5, § 1008(c)(1), added subpar. (E).
Enacted provision · exact public law section
(1) In general.— Paragraph (1) of section 63(c) 26 USC 63. is amended by striking “and” at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting “, and”, and by adding at the end the following new subparagraph: “(E) the motor vehicle sales tax deduction.” .
2009
American Recovery and Reinvestment Act of 2009
Pub. L. 111–5 § 1008(c)(2) · 123 Stat. 115
Added · 26 U.S.C. § 63(c)(9)
Pub. L. 111–5, § 1008(c)(2), added par. (9)
Source evidence
Code amendment note
Subsec. (c)(9). Pub. L. 111–5, § 1008(c)(2), added par. (9).
Enacted provision · exact public law section
(2) Definition.— Section 63(c) is amended by adding at the end the following new paragraph: “(9) Motor vehicle sales tax deduction.— For purposes of paragraph (1), the term ‘motor vehicle sales tax deduction’ means the amount allowable as a deduction under section 164(a)(6). Such term shall not include any amount taken into account under section 62(a).” .
2014
Tax Technical Corrections Act of 2014
Pub. L. 113–295 § 221(a)(13)(A) · 128 Stat. 4010
1. Added · 26 U.S.C. § 63(c)(1)
  Pub. L. 113–295, § 221(a)(13)(A), added subpars. (A) and (B)
2. Struck · 26 U.S.C. § 63(c)(1)
  Pub. L. 113–295, § 221(a)(13)(A), struck out former subpars. (A) to (E) which read as follows:
Source evidence
Code amendment note
Subsec. (c)(1). Pub. L. 113–295, § 221(a)(13)(A), added subpars. (A) and (B) and struck out former subpars. (A) to (E) which read as follows:
“(A) the basic standard deduction, “(B) the additional standard deduction, “(C) in the case of any taxable year beginning in 2008 or 2009, the real property tax deduction, “(D) the disaster loss deduction, and “(E) the motor vehicle sales tax deduction.”
Enacted provision · exact public law section
(A) So much of paragraph (1) of section 63(c) as follows “the sum of—” is amended to read as follows: “(A) the basic standard deduction, and “(B) the additional standard deduction.” .
2014
Tax Technical Corrections Act of 2014
Pub. L. 113–295 § 221(a)(13)(B) · 128 Stat. 4010
Struck · 26 U.S.C. § 63(c)(7)(9)
Pub. L. 113–295, § 221(a)(13)(B), struck out pars. (7) to (9) which related to real property tax deduction, disaster loss deduction, and motor vehicle sales tax deduction, respectively
Source evidence
Code amendment note
Subsec. (c)(7) to (9). Pub. L. 113–295, § 221(a)(13)(B), struck out pars. (7) to (9) which related to real property tax deduction, disaster loss deduction, and motor vehicle sales tax deduction, respectively.
Enacted provision · exact public law section
(B) Subsection (c) of section 63 is amended by striking paragraphs (7), (8), and (9).
2017
Pub. L. 115–97 § 11011(b)(2) · 131 Stat. 2054
Added · 26 U.S.C. § 63(b)(3)
Pub. L. 115–97, § 11011(b)(2), added par. (3)
Source evidence
Code amendment note
Subsec. (b)(3). Pub. L. 115–97, § 11011(b)(2), added par. (3).
Enacted provision · exact public law section
(2) Deduction allowed to nonitemizers.— Section 63(b) is amended by striking “and” at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting “, and”, and by adding at the end the following new paragraph: “(3) the deduction provided in section 199A.” .
2017
Pub. L. 115–97 § 11002(d)(1)(K) · 131 Stat. 2054
Substituted · 26 U.S.C. § 63(c)(4)(B)
Pub. L. 115–97, § 11002(d)(1)(K), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)” in introductory provisions
Source evidence
Code amendment note
Subsec. (c)(4)(B). Pub. L. 115–97, § 11002(d)(1)(K), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)” in introductory provisions.
Enacted provision · exact public law section
(K) Section 63(c)(4)(B).
2017
Pub. L. 115–97 § 11021(a) · 131 Stat. 2054
Added · 26 U.S.C. § 63(c)(7)
Pub. L. 115–97, § 11021(a), added par. (7)
Source evidence
Code amendment note
Subsec. (c)(7). Pub. L. 115–97, § 11021(a), added par. (7).
Enacted provision · exact public law section
(a) In General.— Subsection (c) of section 63 26 USC 63. is amended by adding at the end the following new paragraph: “(7) 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) Increase in standard deduction.— Paragraph (2) shall be applied— “(i) by substituting ‘$18,000’ for ‘$4,400’ in subparagraph (B), and “(ii) by substituting ‘$12,000’ for ‘$3,000’ in subparagraph (C). “(B) Adjustment for inflation.— “(i) In general.— Paragraph (4) shall not apply to the dollar amounts contained in paragraphs (2)(B) and (2)(C). “(ii) Adjustment of increased amounts.— In the case of a taxable year beginning after 2018, the $18,000 and $12,000 amounts in subparagraph (A) shall each 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, determined by substituting ‘2017’ for ‘2016’ in subparagraph (A)(ii) thereof. If any increase under this clause is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.” .
2017
Pub. L. 115–97 § 11011(b)(3) · 131 Stat. 2054
Added · 26 U.S.C. § 63(d)(3)
Pub. L. 115–97, § 11011(b)(3), added par. (3)
Source evidence
Code amendment note
Subsec. (d)(3). Pub. L. 115–97, § 11011(b)(3), added par. (3).
Enacted provision · exact public law section
(3) Deduction allowed to itemizers without limits on itemized deductions.— Section 63(d) is amended by striking “and” at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting “, and”, and by adding at the end the following new paragraph: “(3) the deduction provided in section 199A.” .
2018
Department of Commerce Appropriations Act, 2018
Pub. L. 115–141 div. T § 101(a)(2)(A) · 132 Stat. 348
Substituted · 26 U.S.C. § 63(b)(3); 26 U.S.C. § 63(d)(3)
Pub. L. 115–141 substituted “any deduction” for “the deduction”
Source evidence
Code amendment note
Subsecs. (b)(3), (d)(3). Pub. L. 115–141 substituted “any deduction” for “the deduction”.
Enacted provision · exact public law section
Sec. 101. During the current fiscal year, applicable appropriations and funds made available to the Department of Commerce by this Act shall be available for the activities specified in the Act of October 26, 1949 (15 U.S.C. 1514), to the extent and in the manner prescribed by the Act, and, notwithstanding 31 U.S.C. 3324, may be used for advanced payments not otherwise authorized only upon the certification of officials designated by the Secretary of Commerce that such payments are in the public interest.
2020
Department of Justice Appropriations Act, 2021
Pub. L. 116–260 § 212(b)(1) · 134 Stat. 1182
Added · 26 U.S.C. § 63(b)(4)
Pub. L. 116–260, § 212(b)(1), added par. (4)
Source evidence
Code amendment note
Subsec. (b)(4). Pub. L. 116–260, § 212(b)(1), added par. (4).
Enacted provision · exact public law section
Sec. 212. At the discretion of the Attorney General, and in addition to any amounts that otherwise may be available (or authorized to be made available) by law, with respect to funds appropriated by this title under the headings “Research, Evaluation and Statistics”, “State and Local Law Enforcement Assistance”, and “Juvenile Justice Programs”— (1) up to 2 percent of funds made available to the Office of Justice Programs for grant or reimbursement programs may be used by such Office to provide training and technical assistance; and (2) up to 2 percent of funds made available for grant or reimbursement programs under such headings, except for amounts appropriated specifically for research, evaluation, or statistical programs administered by the National Institute of Justice and the Bureau of Justice Statistics, shall be transferred to and merged with funds provided to the National Institute of Justice and the Bureau of Justice Statistics, to be used by them for research, evaluation, or statistical purposes, without regard to the authorizations for such grant or reimbursement programs.
2020
Department of Justice Appropriations Act, 2021
Pub. L. 116–260 § 212(b)(2) · 134 Stat. 1182
1. Added · 26 U.S.C. § 63(d)(2); 26 U.S.C. § 63(d)(3)
  Pub. L. 116–260, § 212(b)(2), added par. (2)
2. Struck · 26 U.S.C. § 63(d)(2); 26 U.S.C. § 63(d)(3)
  Pub. L. 116–260, § 212(b)(2), struck out former pars. (2) and (3) which read as follows:
Source evidence
Code amendment note
Subsec. (d)(2), (3). Pub. L. 116–260, § 212(b)(2), added par. (2) and struck out former pars. (2) and (3) which read as follows:
“(2) the deduction for personal exemptions provided by section 151, and “(3) any deduction provided in section 199A.”
Enacted provision · exact public law section
Sec. 212. At the discretion of the Attorney General, and in addition to any amounts that otherwise may be available (or authorized to be made available) by law, with respect to funds appropriated by this title under the headings “Research, Evaluation and Statistics”, “State and Local Law Enforcement Assistance”, and “Juvenile Justice Programs”— (1) up to 2 percent of funds made available to the Office of Justice Programs for grant or reimbursement programs may be used by such Office to provide training and technical assistance; and (2) up to 2 percent of funds made available for grant or reimbursement programs under such headings, except for amounts appropriated specifically for research, evaluation, or statistical programs administered by the National Institute of Justice and the Bureau of Justice Statistics, shall be transferred to and merged with funds provided to the National Institute of Justice and the Bureau of Justice Statistics, to be used by them for research, evaluation, or statistical purposes, without regard to the authorizations for such grant or reimbursement programs.
2025
Pub. L. 119–21 § 70201(b) · 139 Stat. 158
Added · 26 U.S.C. § 63(b)(5)
Pub. L. 119–21, § 70201(b), added par. (5)
Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.
Source evidence
Code amendment note
Subsec. (b)(5). Pub. L. 119–21, § 70201(b), added par. (5).
2025
Pub. L. 119–21 § 70202(b) · 139 Stat. 158
Added · 26 U.S.C. § 63(b)(6)
Pub. L. 119–21, § 70202(b), added par. (6)
Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.
Source evidence
Code amendment note
Subsec. (b)(6). Pub. L. 119–21, § 70202(b), added par. (6).
2025
Pub. L. 119–21 § 70203(b) · 139 Stat. 158
Added · 26 U.S.C. § 63(b)(7)
Pub. L. 119–21, § 70203(b), added par. (7)
Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.
Source evidence
Code amendment note
Subsec. (b)(7). Pub. L. 119–21, § 70203(b), added par. (7).
2025
Pub. L. 119–21 § 70102(a) · 139 Stat. 158
1. Substituted · 26 U.S.C. § 63(c)(7)
  Pub. L. 119–21, § 70102(a), substituted “beginning after 2017” for “2018 through 2025” in heading
2. Struck · 26 U.S.C. § 63(c)(7)
  Pub. L. 119–21, § 70102(a), 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. (c)(7). Pub. L. 119–21, § 70102(a), 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.
2025
Pub. L. 119–21 § 70102(b)(1) · 139 Stat. 158
Substituted · 26 U.S.C. § 63(c)(7)(A)(i)
Pub. L. 119–21, § 70102(b)(1), substituted “$23,625” for “$18,000”
Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.
Source evidence
Code amendment note
Subsec. (c)(7)(A)(i). Pub. L. 119–21, § 70102(b)(1), substituted “$23,625” for “$18,000”.
2025
Pub. L. 119–21 § 70102(b)(2) · 139 Stat. 158
Substituted · 26 U.S.C. § 63(c)(7)(A)(ii)
Pub. L. 119–21, § 70102(b)(2), substituted “$15,750” for “$12,000”
Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.
Source evidence
Code amendment note
Subsec. (c)(7)(A)(ii). Pub. L. 119–21, § 70102(b)(2), substituted “$15,750” for “$12,000”.
2025
Pub. L. 119–21 § 70102(b)(1) · 139 Stat. 158
1. Substituted · 26 U.S.C. § 63(c)(7)(B)(ii)
  Pub. L. 119–21, § 70102(b)(1)–(3), substituted “2025” for “2018” in introductory provisions
2. Substituted · 26 U.S.C. § 63(c)(7)(B)(ii)
  Pub. L. 119–21, § 70102(b)(1)–(3), substituted “$23,625” for “$18,000” in introductory provisions
3. Substituted · 26 U.S.C. § 63(c)(7)(B)(ii)
  Pub. L. 119–21, § 70102(b)(1)–(3), substituted “$15,750” for “$12,000” in introductory provisions
Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.
Source evidence
Code amendment note
Subsec. (c)(7)(B)(ii). Pub. L. 119–21, § 70102(b)(1)–(3), substituted “2025” for “2018”, “$23,625” for “$18,000”, and “$15,750” for “$12,000” in introductory provisions.
2025
Pub. L. 119–21 § 70102(b)(4) · 139 Stat. 158
Substituted · 26 U.S.C. § 63(c)(7)(B)(ii)(II)
Pub. L. 119–21, § 70102(b)(4), substituted “2024” for “2017”
Unresolved: Pub. L. 119–21 was not found in the local Statutes at Large index.
Source evidence
Code amendment note
Subsec. (c)(7)(B)(ii)(II). Pub. L. 119–21, § 70102(b)(4), substituted “2024” for “2017”.
2026
Pub. L. 119–108 § 2(c) · 140 Stat. 1020
Added · 26 U.S.C. § 63(b)(8)
Pub. L. 119–108 added par. (8)
Unresolved: Pub. L. 119–108 was not found in the local Statutes at Large index.
Source evidence
Code amendment note
Subsec. (b)(8). Pub. L. 119–108 added par. (8).
Effective date note
Pub. L. 119–108, § 2(d), Sept. 11, 2026, 140 Stat. 1020, provided that:

80 of 93 references resolved to an enrolled provision · 1 partial · 12 unresolved

Notes

Inflation Adjusted Items for Certain Years

For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.

Editorial Notes

Codification

Another section 212(b) of div. EE of Pub. L. 116–260 amended sections 6662 and 6751 of this title.

Amendments1977–2026 · 20 rounds

2026

Subsec. (b)(8). Pub. L. 119–108 added par. (8).

2025

Subsec. (b)(5). Pub. L. 119–21, § 70201(b), added par. (5).

Subsec. (b)(6). Pub. L. 119–21, § 70202(b), added par. (6).

Subsec. (b)(7). Pub. L. 119–21, § 70203(b), added par. (7).

Subsec. (c)(7). Pub. L. 119–21, § 70102(a), 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.

Subsec. (c)(7)(A)(i). Pub. L. 119–21, § 70102(b)(1), substituted “$23,625” for “$18,000”.

Subsec. (c)(7)(A)(ii). Pub. L. 119–21, § 70102(b)(2), substituted “$15,750” for “$12,000”.

Subsec. (c)(7)(B)(ii). Pub. L. 119–21, § 70102(b)(1)–(3), substituted “2025” for “2018”, “$23,625” for “$18,000”, and “$15,750” for “$12,000” in introductory provisions.

Subsec. (c)(7)(B)(ii)(II). Pub. L. 119–21, § 70102(b)(4), substituted “2024” for “2017”.

2020

Subsec. (b)(4). Pub. L. 116–260, § 212(b)(1), added par. (4).

Subsec. (d)(2), (3). Pub. L. 116–260, § 212(b)(2), added par. (2) and struck out former pars. (2) and (3) which read as follows:

“(2) the deduction for personal exemptions provided by section 151, and

“(3) any deduction provided in section 199A.”

2018

Subsecs. (b)(3), (d)(3). Pub. L. 115–141 substituted “any deduction” for “the deduction”.

2017

Subsec. (b)(3). Pub. L. 115–97, § 11011(b)(2), added par. (3).

Subsec. (c)(4)(B). Pub. L. 115–97, § 11002(d)(1)(K), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)” in introductory provisions.

Subsec. (c)(7). Pub. L. 115–97, § 11021(a), added par. (7).

Subsec. (d)(3). Pub. L. 115–97, § 11011(b)(3), added par. (3).

2014

Subsec. (c)(1). Pub. L. 113–295, § 221(a)(13)(A), added subpars. (A) and (B) and struck out former subpars. (A) to (E) which read as follows:

“(A) the basic standard deduction,

“(B) the additional standard deduction,

“(C) in the case of any taxable year beginning in 2008 or 2009, the real property tax deduction,

“(D) the disaster loss deduction, and

“(E) the motor vehicle sales tax deduction.”

Subsec. (c)(7) to (9). Pub. L. 113–295, § 221(a)(13)(B), struck out pars. (7) to (9) which related to real property tax deduction, disaster loss deduction, and motor vehicle sales tax deduction, respectively.

2009

Subsec. (c)(1)(E). Pub. L. 111–5, § 1008(c)(1), added subpar. (E).

Subsec. (c)(9). Pub. L. 111–5, § 1008(c)(2), added par. (9).

2008

Subsec. (c)(1)(C). Pub. L. 110–343, § 204(a), inserted “or 2009” after “2008”.

Pub. L. 110–289, § 3012(a), added subpar. (C).

Subsec. (c)(1)(D). Pub. L. 110–343, § 706(b)(1), added subpar. (D).

Subsec. (c)(7). Pub. L. 110–289, § 3012(b), added par. (7).

Subsec. (c)(8). Pub. L. 110–343, § 706(b)(2), added par. (8).

2004

Subsec. (c)(2). Pub. L. 108–311, § 101(b)(1), reenacted heading without change and amended text generally, substituting provisions relating to a specific percentage for provisions relating to applicable percentage in subpar. (A), redesignating subpar. (D) as (C), and deleting former subpar. (C) relating to married individuals filing separately.

Subsec. (c)(4). Pub. L. 108–311, § 101(b)(2)(A), substituted “(2)(C)” for “(2)(D)” in introductory provisions and in subpar. (B)(i).

Subsec. (c)(7). Pub. L. 108–311, § 101(b)(2)(B), struck out par. (7) which related to applicable percentage for purposes of par. (2).

2003

Subsec. (c)(7). Pub. L. 108–27 inserted table item relating to years 2003 and 2004.

2002

Subsec. (c)(2). Pub. L. 107–147, § 411(e)(1)(E), inserted “If any amount determined under subparagraph (A) is not a multiple of $50, such amount shall be rounded to the next lowest multiple of $50.” at end.

Subsec. (c)(2)(A). Pub. L. 107–147, § 411(e)(1)(A), substituted “subparagraph (D)” for “subparagraph (C)”.

Subsec. (c)(2)(B). Pub. L. 107–147, § 411(e)(1)(B), struck out “or” at end.

Subsec. (c)(2)(C), (D). Pub. L. 107–147, § 411(e)(1)(C), (D), added subpar. (C) and redesignated former subpar. (C) as (D).

Subsec. (c)(4). Pub. L. 107–147, § 411(e)(2)(C), which directed amendment by striking out the flush sentence at the end added by section 301(c)(2) of Public Law 107–17, was executed by striking out “The preceding sentence shall not apply to the amount referred to in paragraph (2)(A).”, which was inserted by section 301(c)(2) of Pub. L. 107–16, to reflect the probable intent of Congress. See 2001 Amendment note below.

Pub. L. 107–147, § 411(e)(2)(A), substituted “paragraph (2)(B), (2)(D), or (5)” for “paragraph (2) or (5)” in introductory provisions.

Subsec. (c)(4)(B)(i). Pub. L. 107–147, § 411(e)(2)(B), substituted “paragraph (2)(B), (2)(D),” for “paragraph (2)”.

2001

Subsec. (c)(2)(A). Pub. L. 107–16, § 301(a)(1), substituted “the applicable percentage of the dollar amount in effect under subparagraph (C) for the taxable year” for “$5,000”.

Subsec. (c)(2)(B). Pub. L. 107–16, § 301(a)(2), inserted “or” at end.

Subsec. (c)(2)(C). Pub. L. 107–16, § 301(a)(3), substituted “in any other case.” for “in the case of an individual who is not married and who is not a surviving spouse or head of household, or”.

Subsec. (c)(2)(D). Pub. L. 107–16, § 301(a)(4), struck out subpar. (D) which read as follows: “$2,500 in the case of a married individual filing a separate return.”

Subsec. (c)(4). Pub. L. 107–16, § 301(c)(2), inserted at end “The preceding sentence shall not apply to the amount referred to in paragraph (2)(A).”

Subsec. (c)(7). Pub. L. 107–16, § 301(b), added par. (7).

1997

Subsec. (c)(4). Pub. L. 105–34, § 1201(a)(2), in introductory provisions, substituted “(5)” for “(5)(A)” and, in subpar. (B), substituted “by substituting for ‘calendar year 1992’ in subparagraph (B) thereof—” for “by substituting ‘calendar year 1987’ for ‘calendar year 1992’ in subparagraph (B) thereof” and added cls. (i) and (ii).

Subsec. (c)(5)(B). Pub. L. 105–34, § 1201(a)(1), substituted “the sum of $250 and such individual’s earned income” for “such individual’s earned income”.

1993

Subsec. (c)(4)(B). Pub. L. 103–66 substituted “1992” for “1989”.

1990

Subsec. (c)(4)(B). Pub. L. 101–508, § 11101(d)(1)(D), inserted before period at end “, by substituting ‘calendar year 1987’ for ‘calendar year 1989’ in subparagraph (B) thereof”.

Subsec. (h). Pub. L. 101–508, § 11801(a)(4), struck out subsec. (h) “Transitional rule for taxable years beginning in 1987” which read as follows: “In the case of any taxable year beginning in 1987, paragraph (2) of subsection (c) shall be applied—

“(1) by substituting ‘$3,760’ for ‘$5,000’,

“(2) by substituting ‘$2,540’ for ‘$4,400’,

“(3) by substituting ‘$2,540’ for ‘$3,000’, and

“(4) by substituting ‘$1,880’ for ‘$2,500’.

The preceding sentence shall not apply if the taxpayer is entitled to an additional amount determined under subsection (f) (relating to additional amount for aged and blind) for the taxable year.”

1988

Subsec. (c)(5). Pub. L. 100–647 substituted “basic standard deduction” for “standard deduction” in heading and text.

1986

Subsec. (a). Pub. L. 99–514, § 102(a), substituted “In general” for “Corporations” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, in the case of a corporation, the term ‘taxable income’ means gross income minus the deductions allowed by this chapter.”

Subsec. (b). Pub. L. 99–514, § 102(a), substituted “Individuals who do not itemize their deductions” for “Individuals” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, in the case of an individual, the term ‘taxable income’ means adjusted gross income—

“(1) reduced by the sum of—

“(A) the excess itemized deductions,

“(B) the deductions for personal exemptions provided by section 151, and

“(C) the direct charitable deduction, and

“(2) increased (in the case of an individual for whom an unused zero bracket amount computation is provided by subsection (e)) by the unused zero bracket amount (if any).”

Subsec. (c). Pub. L. 99–514, § 102(a), substituted “Standard deduction” for “Excess itemized deductions” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, the term ‘excess itemized deductions’ means the excess (if any) of—

“(1) the itemized deductions, over

“(2) the zero bracket amount.”

Subsec. (c)(6)(C) to (E). Pub. L. 99–514, § 1272(d)(6), redesignated subpars. (D) and (E) as (C) and (D), respectively, and struck out former subpar. (C) which read as follows: “a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States),”.

Subsec. (d). Pub. L. 99–514, § 102(a), substituted “Itemized deductions” for “Zero bracket amount” in heading and amended text generally. Prior to amendment, subsec. (d) read as follows: “For purposes of this subtitle, the term ‘zero bracket amount’ means—

“(1) in the case of an individual to whom subsection (a), (b), (c), or (d) of section 1 applies, the maximum amount of taxable income on which no tax is imposed by the applicable subsection of section 1, or

“(2) zero in any other case.”

Subsec. (e). Pub. L. 99–514, § 102(a), substituted “Election to itemize” for “Unused zero bracket amount” in heading.

Subsec. (e)(1). Pub. L. 99–514, § 102(a), substituted “In general” for “Individuals for whom computation must be made” in heading and amended text generally. Prior to amendment, text read as follows: “A computation for the taxable year shall be made under this subsection for the following individuals:

“(A) a married individual filing a separate return where either spouse itemized deductions,

“(B) a nonresident alien individual,

“(C) a citizen of the United States entitled to the benefits of section 931 (relating to income from sources within possessions of the United States), and

“(D) an individual with respect to whom a deduction under section 151(e) is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins.”

Subsec. (e)(2). Pub. L. 99–514, § 102(a), substituted “Time and manner of election” for “Computation” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, an individual’s unused zero bracket amount for the taxable year is an amount equal to the excess (if any) of—

“(A) the zero bracket amount, over

“(B) the itemized deductions.

In the case of an individual referred to in paragraph (1)(D), if such individual’s earned income (as defined in section 911(d)(2)) exceeds the itemized deductions, such earned income shall be substituted for the itemized deductions in subparagraph (B).”

Subsec. (e)(3). Pub. L. 99–514, § 102(a), in amending subsec. (e) generally, added par. (3).

Subsec. (f). Pub. L. 99–514, § 102(a), substituted “Aged or blind additional amounts” for “Itemized deductions” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this subtitle, the term ‘itemized deductions’ means the deductions allowable by this chapter other than—

“(1) the deductions allowable in arriving at adjusted gross income,

“(2) the deductions for personal exemptions provided by section 151, and

“(3) the direct charitable deduction.”

Subsec. (g). Pub. L. 99–514, § 102(a), amended subsec. (g) generally, substituting provision that marital status be determined under section 7703 for provisions relating to election to itemize. See subsec. (e).

Subsec. (h). Pub. L. 99–514, § 102(a), substituted “Transitional rule for taxable years beginning in 1987” for “Marital status” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this section, marital status shall be determined under section 143.”

Subsec. (i). Pub. L. 99–514, § 102(a), in amending section generally, struck out subsec. (i), “Direct charitable deduction”, which read as follows: “For purposes of this section, the term ‘direct charitable deduction’ means that portion of the amount allowable under section 170(a) which is taken as a direct charitable deduction for the taxable year under section 170(i).”

1981

Subsec. (b)(1)(C). Pub. L. 97–34, § 121(b)(1), added subpar. (C).

Subsec. (d). Pub. L. 97–34, § 104(b), substituted a blanket reference to individuals to whom subsection (a), (b), (c), or (d) of section 1 applies and the maximum amount of taxable income on which no tax is imposed by the applicable subsection of section 1 for provisions specifically referring to amounts of $3,400 in the case of (A) a joint return under section 6013, or (B) a surviving spouse (as defined in section 2(a)), $2,300 in the case of an individual who is not married and who is not a surviving spouse (as so defined), and $1,700 in the case of a married individual filing a separate return.

Subsec. (e)(2). Pub. L. 97–34, § 111(b)(4), substituted “section 911(d)(2)” for “section 911(b)” in provisions following subpar. (B).

Subsec. (f)(3). Pub. L. 97–34, § 121(c)(2), added par. (3).

Subsec. (i). Pub. L. 97–34, § 121(b)(2), added subsec. (i).

1978

Pub. L. 95–600 substituted “$3,400” for “$3,200” in par. (1), “$2,300” for “$2,200” in par. (2), and “$1,700” for “$1,600” in par. (3).

1977

Pub. L. 95–30 completely revised definition of taxable income from one using the concept of a standard deduction and consisting of subsecs. (a) and (b) entitled, respectively, “General rule” and “Individuals electing standard deduction” to definition using the concepts of zero bracket amounts and excess itemized deductions and consisting of subsecs. (a) to (h) entitled, respectively, “Corporations”, “Individuals”, “Excess itemized deductions”, “Zero bracket amount”, “Unused zero bracket amount”, “Itemized deductions”, “Election to itemize”, and “Marital status”.

Statutory Notes and Related Subsidiaries

Effective Date of 2026 Amendment

Pub. L. 119–108, § 2(d), Sept. 11, 2026, 140 Stat. 1020, provided that:

“(1)
In general.—
The amendments made by this section [amending this section and section 165 of this title] shall apply to taxable years beginning after December 31, 2024.
#
“(2)
Coordination with superceded provisions.—
Section 304(b) of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (division EE of Public Law 116–260) [134 Stat. 3079] and section 70438 of Public Law 119–21 [139 Stat. 250] shall not apply to any taxable year beginning after December 31, 2024.”
#

Effective Date of 2025 Amendment

Pub. L. 119–21, title VII, § 70102(c), July 4, 2025, 139 Stat. 159, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2024.”

Amendment by section 70201(b) of Pub. L. 119–21 applicable to taxable years beginning after Dec. 31, 2024, see section 70201(j) of Pub. L. 119–21, set out as a note under section 45B of this title.

Pub. L. 119–21, title VII, § 70202(g), July 4, 2025, 139 Stat. 175, provided that: “The amendments made by this section [enacting section 225 of this title, amending this section and sections 6041, 6051, and 6213 of this title, and renumbering former section 225 of this title as section 226] shall apply to taxable years beginning after December 31, 2024.”

Amendment by section 70203(b) of Pub. L. 119–21 applicable to indebtedness incurred after Dec. 31, 2024, see section 70203(e) of Pub. L. 119–21, set out as a note under section 56 of this title.

Effective Date of 2020 Amendment

Amendment by Pub. L. 116–260 applicable to taxable years beginning after Dec. 31, 2020, see section 212(d) of div. EE of Pub. L. 116–260, set out as a note under section 62 of this title.

Effective Date of 2018 Amendment

Amendment by Pub. L. 115–141 effective as if included in section 11011 of Pub. L. 115–97, see section 101(d) of Pub. L. 115–141, set out as a note under section 62 of this title.

Effective Date of 2017 Amendment

Amendment by section 11002(d)(1)(K) of Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Pub. L. 115–97, set out as a note under section 1 of this title.

Amendment by section 11011(b)(2), (3) of Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11011(e) of Pub. L. 115–97, set out as a note under section 62 of this title.

Pub. L. 115–97, title I, § 11021(b), Dec. 22, 2017, 131 Stat. 2073, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2017.”

Effective Date of 2014 Amendment

Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.

Effective Date of 2009 Amendment

Amendment by Pub. L. 111–5 applicable to purchases on or after Feb. 17, 2009, in taxable years ending after such date, see section 1008(e) of Pub. L. 111–5, set out as a note under section 56 of this title.

Effective Date of 2008 Amendment

Pub. L. 110–343, div. C, title II, § 204(b), Oct. 3, 2008, 122 Stat. 3865, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2008.”

Amendment by section 706(b)(1), (2) of Pub. L. 110–343 applicable to disasters declared in taxable years beginning after Dec. 31, 2007, see section 706(d)(1) of Pub. L. 110–343, set out as a note under section 56 of this title.

Pub. L. 110–289, div. C, title I, § 3012(c), July 30, 2008, 122 Stat. 2892, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2007.”

Effective and Termination Dates of 2004 Amendment

Amendment by Pub. L. 108–311 applicable to taxable years beginning after Dec. 31, 2003, see section 101(e) of Pub. L. 108–311, set out as a note under section 1 of this title.

Amendment by Pub. L. 108–311 subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, § 901, to the same extent and in the same manner as the provisions of such Act to which such amendments relate, see section 105 of Pub. L. 108–311, set out as a note under section 1 of this title. Title IX of Pub. L. 107–16 was repealed by Pub. L. 112–240, title I, § 101(a)(1), Jan. 2, 2013, 126 Stat. 2315.

Effective and Termination Dates of 2003 Amendment

Pub. L. 108–27, title I, § 103(c), May 28, 2003, 117 Stat. 754, provided that: “The amendments made by this section [amending this section and provisions set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title] shall apply to taxable years beginning after December 31, 2002.”

Amendments by title I of Pub. L. 108–27 subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, § 901, to the same extent and in the same manner as the provisions of such Act to which such amendments relate, see section 107 of Pub. L. 108–27, set out as a note under section 1 of this title. Title IX of Pub. L. 107–16 was repealed by Pub. L. 112–240, title I, § 101(a)(1), Jan. 2, 2013, 126 Stat. 2315.

Effective Date of 2002 Amendment

Amendment by Pub. L. 107–147 effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, to which such amendment relates, see section 411(x) of Pub. L. 107–147, set out as a note under section 25B of this title.

Effective Date of 2001 Amendment

Amendment by Pub. L. 107–16 applicable to taxable years beginning after Dec. 31, 2002, see section 301(d) of Pub. L. 107–16, set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title.

Effective Date of 1997 Amendment

Amendment by Pub. L. 105–34 applicable to taxable years beginning after Dec. 31, 1997, see section 1201(c) of Pub. L. 105–34, set out as a note under section 59 of this title.

Effective Date of 1993 Amendment

Amendment by Pub. L. 103–66 applicable to taxable years beginning after Dec. 31, 1992, see section 13201(c) of Pub. L. 103–66, set out as a note under section 1 of this title.

Effective Date of 1990 Amendment

Amendment by section 11101(d)(1)(D) of Pub. L. 101–508 applicable to taxable years beginning after Dec. 31, 1990, see section 11101(e) of Pub. L. 101–508, set out as a note under section 1 of this title.

Effective Date of 1988 Amendment

Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Effective Date of 1986 Amendment

Amendment by section 102(a) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99–514, set out as a note under section 1 of this title.

Amendment by section 1272(d)(6) of Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, with certain exceptions and qualifications, see section 1277 of Pub. L. 99–514, set out as a note under section 931 of this title.

Effective Date of 1981 Amendment

Amendment by section 104(b) of Pub. L. 97–34 applicable to taxable years beginning after Dec. 31, 1984, see section 104(e) of Pub. L. 97–34, set out as a note under section 1 of this title.

Amendment by section 111(b)(4) of Pub. L. 97–34 applicable with respect to taxable years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97–34, set out as a note under section 911 of this title.

Amendment by section 121(b), (c)(2) of Pub. L. 97–34 applicable to contributions made after Dec. 31, 1981, in taxable years beginning after such date, see section 121(d) of Pub. L. 97–34, set out as a note under section 170 of this title.

Effective Date of 1978 Amendment

Amendment by Pub. L. 95–600 effective with respect to taxable years beginning after Dec. 31, 1978, see section 101(f)(1) of Pub. L. 95–600, set out as a note under section 1 of this title.

Effective Date of 1977 Amendment

Amendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.

Savings Provision

For provisions that nothing in amendment by section 11801 of Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.

Credits

1954–2026 · 22 acts

1954Aug. 16, 1954, ch. 736, 68A Stat. 18
1977Pub. L. 95–30, title I, § 102(a), May 23, 1977, 91 Stat. 135
1978Pub. L. 95–600, title I, § 101(b), Nov. 6, 1978, 92 Stat. 2769
1981Pub. L. 97–34, title I, §§ 104(b), 111(b)(4), 121(b), (c)(2), Aug. 13, 1981, 95 Stat. 189, 194, 196, 197
1986Pub. L. 99–514, title I, § 102(a), title XII, § 1272(d)(6), Oct. 22, 1986, 100 Stat. 2099, 2594
1988Pub. L. 100–647, title I, § 1001(b)(1), Nov. 10, 1988, 102 Stat. 3349
1990Pub. L. 101–508, title XI, §§ 11101(d)(1)(D), 11801(a)(4), Nov. 5, 1990, 104 Stat. 1388–405, 1388–520
1993Pub. L. 103–66, title XIII, § 13201(b)(3)(D), Aug. 10, 1993, 107 Stat. 459
1997Pub. L. 105–34, title XII, § 1201(a), Aug. 5, 1997, 111 Stat. 993
2001Pub. L. 107–16, title III, § 301(a), (b), (c)(2), June 7, 2001, 115 Stat. 53, 54
2002Pub. L. 107–147, title IV, § 411(e), Mar. 9, 2002, 116 Stat. 46
2003Pub. L. 108–27, title I, § 103(a), May 28, 2003, 117 Stat. 754
2004Pub. L. 108–311, title I, § 101(b), Oct. 4, 2004, 118 Stat. 1167
2008Pub. L. 110–289, div. C, title I, § 3012(a), (b), July 30, 2008, 122 Stat. 2891, 2892
2008Pub. L. 110–343, div. C, title II, § 204(a), title VII, § 706(b)(1), (2), Oct. 3, 2008, 122 Stat. 3865, 3922
2009Pub. L. 111–5, div. B, title I, § 1008(c), Feb. 17, 2009, 123 Stat. 318
2014Pub. L. 113–295, div. A, title II, § 221(a)(13), Dec. 19, 2014, 128 Stat. 4039
2017Pub. L. 115–97, title I, §§ 11002(d)(1)(K), 11011(b)(2), (3), 11021(a), Dec. 22, 2017, 131 Stat. 2060, 2070, 2072
2018Pub. L. 115–141, div. T, § 101(a)(2)(A), Mar. 23, 2018, 132 Stat. 1155
2020Pub. L. 116–260, div. EE, title II, § 212(b), Dec. 27, 2020, 134 Stat. 3067
2025Pub. L. 119–21, title VII, §§ 70102(a), (b), 70201(b), 70202(b), 70203(b), July 4, 2025, 139 Stat. 158, 171, 174, 177
2026Pub. L. 119–108, § 2(c), Sept. 11, 2026, 140 Stat. 1020.

Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 18; Pub. L. 95–30, title I, § 102(a), May 23, 1977, 91 Stat. 135; Pub. L. 95–600, title I, § 101(b), Nov. 6, 1978, 92 Stat. 2769; Pub. L. 97–34, title I, §§ 104(b), 111(b)(4), 121(b), (c)(2), Aug. 13, 1981, 95 Stat. 189, 194, 196, 197; Pub. L. 99–514, title I, § 102(a), title XII, § 1272(d)(6), Oct. 22, 1986, 100 Stat. 2099, 2594; Pub. L. 100–647, title I, § 1001(b)(1), Nov. 10, 1988, 102 Stat. 3349; Pub. L. 101–508, title XI, §§ 11101(d)(1)(D), 11801(a)(4), Nov. 5, 1990, 104 Stat. 1388–405, 1388–520; Pub. L. 103–66, title XIII, § 13201(b)(3)(D), Aug. 10, 1993, 107 Stat. 459; Pub. L. 105–34, title XII, § 1201(a), Aug. 5, 1997, 111 Stat. 993; Pub. L. 107–16, title III, § 301(a), (b), (c)(2), June 7, 2001, 115 Stat. 53, 54; Pub. L. 107–147, title IV, § 411(e), Mar. 9, 2002, 116 Stat. 46; Pub. L. 108–27, title I, § 103(a), May 28, 2003, 117 Stat. 754; Pub. L. 108–311, title I, § 101(b), Oct. 4, 2004, 118 Stat. 1167; Pub. L. 110–289, div. C, title I, § 3012(a), (b), July 30, 2008, 122 Stat. 2891, 2892; Pub. L. 110–343, div. C, title II, § 204(a), title VII, § 706(b)(1), (2), Oct. 3, 2008, 122 Stat. 3865, 3922; Pub. L. 111–5, div. B, title I, § 1008(c), Feb. 17, 2009, 123 Stat. 318; Pub. L. 113–295, div. A, title II, § 221(a)(13), Dec. 19, 2014, 128 Stat. 4039; Pub. L. 115–97, title I, §§ 11002(d)(1)(K), 11011(b)(2), (3), 11021(a), Dec. 22, 2017, 131 Stat. 2060, 2070, 2072; Pub. L. 115–141, div. T, § 101(a)(2)(A), Mar. 23, 2018, 132 Stat. 1155; Pub. L. 116–260, div. EE, title II, § 212(b), Dec. 27, 2020, 134 Stat. 3067; Pub. L. 119–21, title VII, §§ 70102(a), (b), 70201(b), 70202(b), 70203(b), July 4, 2025, 139 Stat. 158, 171, 174, 177; Pub. L. 119–108, § 2(c), Sept. 11, 2026, 140 Stat. 1020.)