FILING REQUIREMENTS.

SEC. 941. FILING REQUIREMENTS. (a) In General.—Section 6012(a) (relating to persons required to make returns of income) is amended by striking out paragraph (1) and inserting in lieu thereof the following: “(1) (A) Every individual having for the taxable year a gross income of $600 or more, except that a return shall not be required of an individual (other than an individual referred to in section 142(b))— “(i) who is not married (determined by applying section 143(a)) and for the taxable year has a gross income of less than $1,700, or “(ii) who is entitled to make a joint return under section 6013 and whose gross income, when combined with the gross income of his spouse, is, for the taxable year, less than $2,300 but only if such individual and his spouse, at the close of the taxable year, had the same household as their home. Clause (ii) shall not apply if for the taxable year such spouse makes a separate return or any other taxpayer is entitled to an exemption for such spouse under section 151(e). “(B) The $1,700 amount specified in subparagraph (A)(i) shall be increased to $2,300 in the case of an individual entitled to an additional personal exemption under section 151(c)(1), and the $2,300 amount specified in subparagraph (A)(ii) shall be increased by $600 for each additional personal exemption to which the individual or his spouse is entitled under section 151(c);”. (b) Technical Amendment.—Subsections (b) and (c)(2) of section 151 (relating to allowance of deductions for personal exemptions) are amended by striking out “if a separate return is made by the taxpayer” and inserting in lieu thereof “if a joint return is not made by the taxpayer and his spouse”. (c) Effective Date.—The amendments made by subsections (a) and (b) shall apply to taxable years beginning after December 31, 1969. (d) Taxable Years After 1972.—Effective with respect to taxable years beginning after December 31, 1972, section 6012(a)(1) is amended— (1) by striking out “$600” each place it appears therein and inserting in lieu thereof “$750”; (2) by striking out “$1,700” each place it appears and inserting in lieu thereof “$1,750”; and (3) by striking out “$2,300” each place it appears and inserting in lieu thereof “$2,500”.