Notes on 26 U.S.C. § 151 : US Code - Notes

Search Notes on 26 U.S.C. § 151 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 42; Pub. L. 91-172, title VIII,
Sec. 801(a)(1), (b)(1), (c)(1), (d)(1), title IX, Sec. 941(b), Dec.
30, 1969, 83 Stat. 675, 676, 726; Pub. L. 92-178, title II, Sec.
201(a)(1), (b)(1), (c), Dec. 10, 1971, 85 Stat. 510, 511; Pub. L.
94-455, title XIX, Sec. 1901(a)(23), Oct. 4, 1976, 90 Stat. 1767;
Pub. L. 95-600, title I, Sec. 102(a), Nov. 6, 1978, 92 Stat. 2771;
Pub. L. 97-34, title I, Sec. 104(c), Aug. 13, 1981, 95 Stat. 189;
Pub. L. 98-369, div. A, title IV, Sec. 426(a), July 18, 1984, 98
Stat. 804; Pub. L. 99-514, title I, Sec. 103, title XVIII, Sec.
1847(b)(3), Oct. 22, 1986, 100 Stat. 2102, 2856; Pub. L. 100-647,
title VI, Sec. 6010(a), Nov. 10, 1988, 102 Stat. 3691; Pub. L. 101-
508, title XI, Secs. 11101(d)(1)(F), 11104(a), Nov. 5, 1990, 104
Stat. 1388-405, 1388-407; Pub. L. 102-318, title V, Sec. 511, July
3, 1992, 106 Stat. 300; Pub. L. 103-66, title XIII, Secs.
13201(b)(3)(G), 13205, Aug. 10, 1993, 107 Stat. 459, 462; Pub. L.
104-188, title I, Secs. 1615(a)(1), 1702(a)(2), Aug. 20, 1996, 110
Stat. 1853, 1868; Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
306(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A-634; Pub. L. 107-16,
title I, Sec. 102(a), June 7, 2001, 115 Stat. 44; Pub. L. 107-147,
title IV, Secs. 412(b), 417(6), Mar. 9, 2002, 116 Stat. 53, 56;
Pub. L. 108-311, title II, Sec. 206, Oct. 4, 2004, 118 Stat. 1176.)
PERSONAL EXEMPTION ADJUSTMENT FOR TAXABLE YEARS BEGINNING IN 2006
For adjustment and phaseout of personal exemption under
subsection (d) of this section for taxable years beginning in 2006,
see section 3.17 of Revenue Procedure 2005-70, set out as a note
under section 1 of this title.
AMENDMENT OF SECTION
For termination of amendment by section 901 of Pub. L. 107-16,
see Effective and Termination Dates of 2001 Amendment note below.
AMENDMENTS
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, Sec. 417(6),
inserted "as" before "such terms".
Subsec. (c)(6)(C). Pub. L. 107-147, Sec. 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, Secs. 102(a),
901, temporarily added subpars. (E) and (F). See Effective and
Termination Dates of 2001 Amendment note below.
2000 - Subsec. (c)(6). Pub. L. 106-554 added par. (6).
1996 - Subsec. (d)(3)(C)(i). Pub. L. 104-188, Sec. 1702(a)(2),
substituted "joint return" for "joint of a return".
Subsec. (e). Pub. L. 104-188, Sec. 1615(a)(1), added subsec. (e).
1993 - Subsec. (d)(3)(E). Pub. L. 103-66, Sec. 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, Sec.
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, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 103(b), redesignated subsec.
(e) as (c).
Pub. L. 99-514, Sec. 1847(b)(3), substituted "section 22(e)" for
"section 37(e)" in par. (5)(C).
Subsec. (f). Pub. L. 99-514, Sec. 103(b), redesignated subsec.
(f) as (d).
Pub. L. 99-514, Sec. 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,
Sec. 104(c)(1), substituted "the exemption amount" for "$1,000"
wherever appearing.
Subsec. (f). Pub. L. 97-34, Sec. 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, Sec. 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, Sec. 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".
EFFECTIVE DATE OF 2004 AMENDMENT
Amendment by Pub. L. 108-311 applicable to taxable years
beginning after Dec. 31, 2004, see section 208 of Pub. L. 108-311,
set out as a note under section 2 of this title.
EFFECTIVE DATE OF 2002 AMENDMENT
Pub. L. 107-147, title IV, Sec. 412(e), Mar. 9, 2002, 116 Stat.
54, provided that: "The amendments made by this section [amending
this section and sections 358, 469, 1091, 1233, 1234A, and 1234B of
this title] shall take effect as if included in the provisions of
the Community Renewal Tax Relief Act of 2000 [H.R. 5662, as enacted
by section 1(a)(7) of Pub. L. 106-554, Dec. 21, 2000, 114 Stat.
2763, 2763A-587] to which they relate."
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Pub. L. 107-16, title I, Sec. 102(b), June 7, 2001, 115 Stat. 44,
provided that: "The amendment made by this section [amending this
section] shall apply to taxable years beginning after December 31,
2005."
Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or
limitation years beginning after Dec. 31, 2010, and the Internal
Revenue Code of 1986 to be applied and administered to such years
as if such amendment had never been enacted, see section 901 of
Pub. L. 107-16, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 2000 AMENDMENT
Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 306(b)], Dec. 21,
2000, 114 Stat. 2763, 2763A-635, provided that: "The amendment made
by this section [amending this section] shall apply to taxable
years ending after the date of the enactment of this Act [Dec. 21,
2000]."
EFFECTIVE DATE OF 1996 AMENDMENT
Amendment by section 1615(a)(1) of Pub. L. 104-188 applicable
with respect to returns the due date for which, without regard to
extensions, is on or after the 30th day after Aug. 20, 1996, with
special rule for 1995 and 1996, see section 1615(d) of Pub. L. 104-
188, set out as a note under section 21 of this title.
Amendment by section 1702(a)(2) of Pub. L. 104-188 effective,
except as otherwise expressly provided, as if included in the
provision of the Revenue Reconciliation Act of 1990, Pub. L. 101-
508, title XI, to which such amendment relates, see section
1702(i) of Pub. L. 104-188, set out as a note under section 38 of
this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by section 13201(b)(3)(G) of 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)(F) 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.
Amendment by section 11104(a) of Pub. L. 101-508 applicable to
taxable years beginning after Dec. 31, 1990, see section 11104(c)
of Pub. L. 101-508, set out as a note under section 1 of this
title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 6010(b) of Pub. L. 100-647 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
taxable years beginning after December 31, 1988."
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 103 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 1847(b)(3) of Pub. L. 99-514 effective,
except as otherwise provided, as if included in the provisions of
the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such
amendment relates, see section 1881 of Pub. L. 99-514, set out as a
note under section 48 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Section 426(b) of Pub. L. 98-369 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to
taxable years beginning after December 31, 1984."
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by 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.
EFFECTIVE DATE OF 1978 AMENDMENT
Section 102(d)(1) of Pub. L. 95-600 provided that: "The
amendments made by subsections (a) and (b) [amending this section
and sections 6012 and 6013 of this title] shall apply to taxable
years beginning after December 31, 1978."
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 applicable with respect to taxable
years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L.
94-455, set out as a note under section 2 of this title.
EFFECTIVE DATE OF 1971 AMENDMENT
Section 201(a), (b) of Pub. L. 92-178 provided in part that the
increase in exemption from $650 to $675 was effective with respect
to taxable years beginning after Dec. 31, 1970, and before Jan. 1,
1972, and from $675 to $750 was effective with respect to taxable
years beginning after Dec. 31, 1971.
EFFECTIVE DATE OF 1969 AMENDMENT
Section 801(a)(1) of Pub. L. 91-172 provided in part that the
increase in exemption from $600 to $625 is effective with respect
to taxable years beginning after Dec. 31, 1969, and before Jan. 1,
1971.
Section 801(b)(1) of Pub. L. 91-172 provided in part that the
increase in the exemption from $625 to $650 is effective with
respect to taxable years beginning after Dec. 31, 1970, and before
Jan. 1, 1972.
Section 941(c) of Pub. L. 91-172 provided that: "The amendments
made by subsections (a) [amending section 6012 of this title] and
(b) [amending this section] shall apply to taxable years beginning
after December 31, 1969."
REPEALS
Section 801(c)(1), (d)(1) of Pub. L. 91-172 provided for an
increase in the personal exemption to $700, effective with respect
to taxable years beginning after Dec. 31, 1971, and before Jan. 1,
1973, and to $750, effective with respect to taxable years
beginning after Dec. 31, 1972, prior to repeal by section 201(c) of
Pub. L. 92-178.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
amendment to any plan, such plan amendment shall not be required to
be made before the first plan year beginning on or after Jan. 1,
1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
note under section 401 of this title.
(!1) So in original. A closing parenthesis probably should
precede the comma.