26 U.S.C. 151: Allowance of deductions for personal exemptions

2017

• Pub. L. 115–97, §11041(a)(1), substituted "Except as provided in paragraph (5), in the case of" for "In the case of" in introductory provisions. Law text · (d)
• Pub. L. 115–97, §11002(d)(1)(Q), substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)". Law text · (d)
• Pub. L. 115–97, §11041(a)(2), added par. (5). Law text · (d)

2013

• Pub. L. 112–240, §101(b)(2)(B)(i)(I), substituted "the applicable amount in effect under section 68(b)" for "the threshold amount". (American Taxpayer Relief Act of 2012) Law text · (d), (B)
• Pub. L. 112–240, §101(b)(2)(B)(i)(II), redesignated subpar. (D) as (C) and struck out former subpar. (C) which related to threshold amount. (American Taxpayer Relief Act of 2012) Law text · (d), (D)
• Pub. L. 112–240, §101(b)(2)(B)(i)(III), struck out subpars. (E) and (F) which related to reduction of phaseout and termination of applicability of subsec. (d)(3), respectively. (American Taxpayer Relief Act of 2012) Law text · (d), (F)
• Pub. L. 112–240, §101(b)(2)(B)(ii), in par. heading, substituted "Inflation adjustment" for "Inflation adjustments", in subpar. (A), struck out "(A) Adjustment to basic amount of exemption" before "In the case of", redesignated cls. (i) and (ii) as subpars. (A) and (B), respectively… (American Taxpayer Relief Act of 2012) Law text · (d)

2004

• Pub. L. 108–311 reenacted heading without change and amended text generally. Prior to amendment, text consisted of pars. (1) to (6) relating to additional exemption for dependents in general, exemption denied in case of certain married dependents, child defined, student defined, certai… (Working Families Tax Relief Act of 2004) Law text · (c)

2002

• Pub. L. 107–147, §417(6), inserted "as" before "such terms". (Job Creation and Worker Assistance Act of 2002) Law text · (c)
• Pub. L. 107–147, §412(b), substituted "for principal place of abode requirements" for "for earned income credit" in heading, "An" for "For purposes of section 32, an" in introductory provisions, and "principal place of abode requirements of section 2(a)(1)(B), section 2(b)(1)(A),… (Job Creation and Worker Assistance Act of 2002) Law text · (c)

2000

• Pub. L. 106–554 added par. (6). (Consolidated Appropriations Act, 2001) Law text · (c)

1996

• Pub. L. 104–188, §1702(a)(2), substituted "joint return" for "joint of a return". (Small Business Job Protection Act of 1996) Law text · (d)
• Pub. L. 104–188, §1615(a)(1), added subsec. (e). (Small Business Job Protection Act of 1996) Law text · (e)

1993

• Pub. L. 103–66, §13205, struck out heading and text of subpar. (E). Text read as follows: "This paragraph shall not apply to any taxable year beginning after December 31, 1996." · (d)
• Pub. L. 103–66, §13201(b)(3)(G), substituted "1992" for "1989". · (d), (B)

1992

• Pub. L. 102–318 substituted "1996" for "1995". · (d)

1990

• Pub. L. 101–508, §11104(a), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: "For purposes of this section— · (d)
• Pub. L. 101–508, §11101(d)(1)(F), substituted "1989" for "1987". · (d)

1988

• Pub. L. 100–647 inserted "who has not attained the age of 24 at the close of such calendar year" after "student". · (c)

1986

• Pub. L. 99–514, §103(b), redesignated subsec. (e) as (c) and struck out former subsec. (c) which provided for an additional exemption for taxpayer or spouse aged 65 or more. · (c)
• Pub. L. 99–514, §103(b), redesignated subsec. (f) as (d) and struck out former subsec. (d) which provided for an additional exemption for blindness of taxpayer or spouse. · (d)
• Pub. L. 99–514, §103(b), redesignated subsec. (e) as (c). · (e)
• Pub. L. 99–514, §1847(b)(3), substituted "section 22(e)" for "section 37(e)" in par. (5)(C). · (e)
• Pub. L. 99–514, §103(b), redesignated subsec. (f) as (d). · (f)
• Pub. L. 99–514, §103(a), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: "For purposes of this section, the term 'exemption amount' means, with respect to any taxable year, $1,000 increased by an amount equal to $1,000 multiplied by the cost-of-living adjustment (as … · (f)

1984

• Pub. L. 98–369 added par. (5). · (e)

1981

• Pub. L. 97–34, §104(c)(1), substituted "the exemption amount" for "$1,000" wherever appearing. · (b), (c), (d), (2), (e)
• Pub. L. 97–34, §104(c)(2), added subsec. (f). · (f)

1978

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

1976

• Pub. L. 94–455 struck out "and educational institution" after "Student" in heading, substituted in subpars. (A) and (B) "organization described in section 170(b)(1)(A)(ii)" for "institution", and struck out provisions following subpar. (B) defining educational institution. · (e)

1971

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

1969

• Pub. L. 91–172, §801(a)(1), (b)(1), (c)(1), (d)(1), increased exemption from $600 to $625 with respect to taxable years beginning after Dec. 31, 1969, and before Jan. 1, 1971, from $625 to $650 for taxable years beginning after Dec. 31, 1970, and before Jan. 1, 1972, from $650 to $700 for taxable y…
• L. 91–172, §941(b), substituted "if a joint return is not made by the taxpayer and his spouse" for "if a separate return is made by the taxpayer". · (b), (c)