Amendments
2017—Subsec. (d)(4). Pub. L. 115–97, § 11041(a)(1), substituted “Except as provided in paragraph (5), in the case of” for “In the case of” in introductory provisions.
Subsec. (d)(4)(B). Pub. L. 115–97, § 11002(d)(1)(Q), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.
Subsec. (d)(5). Pub. L. 115–97, § 11041(a)(2), added par. (5).
2013—Subsec. (d)(3)(A), (B). Pub. L. 112–240, § 101(b)(2)(B)(i)(I), substituted “the applicable amount in effect under section 68(b)” for “the threshold amount”.
Subsec. (d)(3)(C), (D). Pub. L. 112–240, § 101(b)(2)(B)(i)(II), redesignated subpar. (D) as (C) and struck out former subpar. (C) which related to threshold amount.
Subsec. (d)(3)(E), (F). Pub. L. 112–240, § 101(b)(2)(B)(i)(III), struck out subpars. (E) and (F) which related to reduction of phaseout and termination of applicability of subsec. (d)(3), respectively.
Subsec. (d)(4). Pub. L. 112–240, § 101(b)(2)(B)(ii), in par. heading, substituted “Inflation adjustment” for “Inflation adjustments”, in subpar. (A), struck out “(A) Adjustment to basic amount of exemption” before “In the case of”, redesignated cls. (i) and (ii) as subpars. (A) and (B), respectively, and realigned margins, and struck out former subpar. (B). Prior to amendment, text of former subpar. (B) read as follows: “In the case of any taxable year beginning in a calendar year after 1991, each dollar amount contained in paragraph (3)(C) shall be increased by an amount equal to—
“(i) such dollar amount, multiplied by
“(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting ‘calendar year 1990’ for ‘calendar year 1992’ in subparagraph (B) thereof.”
2004—Subsec. (c). Pub. L. 108–311 reenacted heading without change and amended text generally. Prior to amendment, text consisted of pars. (1) to (6) relating to additional exemption for dependents in general, exemption denied in case of certain married dependents, child defined, student defined, certain income of handicapped dependents not taken into account, and treatment of missing children, respectively.
2002—Subsec. (c)(6)(B)(iii). Pub. L. 107–147, § 417(6), inserted “as” before “such terms”.
Subsec. (c)(6)(C). Pub. L. 107–147, § 412(b), substituted “for principal place of abode requirements” for “for earned income credit” in heading, “An” for “For purposes of section 32, an” in introductory provisions, and “principal place of abode requirements of section 2(a)(1)(B), section 2(b)(1)(A), and section 32(c)(3)(A)(ii)” for “requirement of section 32(c)(3)(A)(ii)” in concluding provisions.
2001—Subsec. (d)(3)(E), (F). Pub. L. 107—16 added subpars. (E) and (F).
2000—Subsec. (c)(6). Pub. L. 106–554 added par. (6).
1996—Subsec. (d)(3)(C)(i). Pub. L. 104–188, § 1702(a)(2), substituted “joint return” for “joint of a return”.
Subsec. (e). Pub. L. 104–188, § 1615(a)(1), added subsec. (e).
1993—Subsec. (d)(3)(E). Pub. L. 103–66, § 13205, struck out heading and text of subpar. (E). Text read as follows: “This paragraph shall not apply to any taxable year beginning after December 31, 1996.”
Subsec. (d)(4)(A)(ii), (B)(ii). Pub. L. 103–66, § 13201(b)(3)(G), substituted “1992” for “1989”.
1992—Subsec. (d)(3)(E). Pub. L. 102–318 substituted “1996” for “1995”.
1990—Subsec. (d). Pub. L. 101–508, § 11104(a), amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “For purposes of this section—
“(1) In general.—Except as provided in paragraph (2), the term ‘exemption amount’ means—
“(A) $1,900 for taxable years beginning during 1987,
“(B) $1,950 for taxable years beginning during 1988, and
“(C) $2,000 for taxable years beginning after December 31, 1988.
“(2) Exemption amount disallowed in the case of certain dependents.—In the case of an individual with respect to whom a deduction under this section is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the exemption amount applicable to such individual for such individual’s taxable year shall be zero.
“(3) Inflation adjustment for years after 1989.—In the case of any taxable year beginning in a calendar year after 1989, the dollar amount contained in paragraph (1)(C) shall be increased by an amount equal to—
“(A) such dollar amount, multiplied by
“(B) the cost-of-living adjustment determined under section 1(f)(3), for the calendar year in which the taxable year begins, by substituting ‘calendar year 1988’ for ‘calendar year 1987’ in subparagraph (B) thereof.”
Subsec. (d)(3)(B). Pub. L. 101–508, § 11101(d)(1)(F), substituted “1989” for “1987”.
1988—Subsec. (c)(1)(B)(ii). Pub. L. 100–647 inserted “who has not attained the age of 24 at the close of such calendar year” after “student”.
1986—Subsec. (c). Pub. L. 99–514, § 103(b), redesignated subsec. (e) as (c) and struck out former subsec. (c) which provided for an additional exemption for taxpayer or spouse aged 65 or more.
Subsec. (d). Pub. L. 99–514, § 103(b), redesignated subsec. (f) as (d) and struck out former subsec. (d) which provided for an additional exemption for blindness of taxpayer or spouse.
Subsec. (e). Pub. L. 99–514, § 103(b), redesignated subsec. (e) as (c).
Pub. L. 99–514, § 1847(b)(3), substituted “section 22(e)” for “section 37(e)” in par. (5)(C).
Subsec. (f). Pub. L. 99–514, § 103(b), redesignated subsec. (f) as (d).
Pub. L. 99–514, § 103(a), amended subsec. (f) generally. Prior to amendment, subsec. (f) read as follows: “For purposes of this section, the term ‘exemption amount’ means, with respect to any taxable year, $1,000 increased by an amount equal to $1,000 multiplied by the cost-of-living adjustment (as defined in section 1(f)(3)) for the calendar year in which the taxable year begins. If the amount determined under the preceding sentence is not a multiple of $10, such amount shall be rounded to the nearest multiple of $10 (or if such amount is a multiple of $5, such amount shall be increased to the next highest multiple of $10).”
1984—Subsec. (e)(5). Pub. L. 98–369 added par. (5).
1981—Subsecs. (b), (c), (d)(1), (2), (e)(1). Pub. L. 97–34, § 104(c)(1), substituted “the exemption amount” for “$1,000” wherever appearing.
Subsec. (f). Pub. L. 97–34, § 104(c)(2), added subsec. (f).
1978—Pub. L. 95–600 increased exemption from $750 to $1,000 with respect to taxable years beginning after Dec. 31, 1978.
1976—Subsec. (e)(4). Pub. L. 94–455 struck out “and educational institution” after “Student” in heading, substituted in subpars. (A) and (B) “organization described in section 170(b)(1)(A)(ii)” for “institution”, and struck out provisions following subpar. (B) defining educational institution.
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 years beginning after Dec. 31, 1971, and before Jan. 1, 1973, and from $700 to $750 for taxable years beginning after Dec. 31, 1972.
Subsecs. (b), (c), Pub. L. 91–172, § 941(b), substituted “if a joint return is not made by the taxpayer and his spouse” for “if a separate return is made by the taxpayer”.
