Pub. L. 84-460, tit. I, sec. 4

Sec. 4. Section 3 (a) (13) of title III of said Act (D. C. Code, sec. 47–1557b (a) (13)) is amended to read as follows: “(13) Optional standard deduction.—In lieu of the foregoing deductions, any resident may elect to deduct for the taxable year an optional standard deduction of 10 per centum of the adjusted gross income or $500, whichever is lesser; in the case of joint returns filed by husband and wife, living together, the standard deduction of each shall be 10 per centum of the adjusted gross income of each or $500 for each, whichever is lesser; in case of separate returns by husband and wife, living together, the standard deduction of each shall be 10 per centum of the adjusted gross income or $500 for each, whichever is lesser. Such election shall be irrevocable for the taxable year for which such election is made and specific deductions may not be later used: Provided, That the option provided in this paragraph shall not be permitted on any return filed for any period less than a full calendar or a full fiscal year: Provided further, That in the case of husband and wife living together, the standard deduction shall not be allowed to either if the net income of one of the spouses is determined without regard to the standard deduction.”