Pub. L. 84-460, tit. I, sec. 6

Sec. 6. Section 2 of title VI of said Act (D. C. Code, sec. 47–1567a) is amended to read as follows: 70 Stat. 70 “Sec. 2. Personal Exemptions.—There shall be allowed to residents the following credits against net income: “(a) An exemption of $1,000 for a single person or a married person not living with husband or wife. “(b) An exemption of $2,000 for a head of a family or a married person living with husband or wife. A husband and wife living together shall receive but one personal exemption of $2,000, but if such husband and wife make separate returns the personal exemption may be taken by either or divided between them. “(c) An exemption of $500 for each dependent, as defined in this article, whose gross income for the calendar year in which the taxable year of the taxpayer begins is less than $500, except that the exemption shall not be allowed in respect of a married dependent who has made a joint return with his spouse for the taxable year beginning in such calendar year. “(d) If the status of a taxpayer changes during the taxable year with respect to his marital status the amount allowed under subsection (b) of this section shall be apportioned in accordance with the number of months before and after such change. For the purposes of this subsection, a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it shall be considered as a month. “(e) Beginning with the first taxable year to which this article is applicable and in succeeding taxable years, the amounts allowed under subsections (a), (b), and (c) of this section shall be prorated to the day of death in the final return of a decedent dying before the end of the taxable year, and as of the date of death the personal exemption is terminated and not extended over the remainder of the taxable year. “(f) In the case of a return made for a fractional part of a taxable year, the personal exemptions and credits for dependents shall be reduced, respectively, to amounts which bear the same ratio to the full credits provided as the number of months in the period for which the return is made bear to twelve months.”