Pub. L. 84-460, tit. I, sec. 3

Sec. 3. The two provisos at the end of section 3 (a) (9) of title III of said Act (D. C. Code, sec. 47–1557b (a) (9)) are amended to read as follows: “Provided, however, That a taxpayer may deduct only such expenses as exceed 5 per centum of his adjusted gross income, 70 Stat. 69 or 5 per centum of the aggregate adjusted gross income in the case of husband and wife filing joint return: And provided further, That the maximum deduction for the taxable year shall not exceed $2,500 in the case of a husband and “wife filing a joint return, or $1,250 in the case of all other residents.”