CERTAIN FISCAL YEAR TAXPAYERS.

SEC. 205. CERTAIN FISCAL YEAR TAXPAYERS.Section 21 (relating to effect of changes) is amended by adding at the end thereof the following new subsection: “(e) Changes Made by Revenue Act of 1971.—In applying sub-section (a) to a taxable year of an individual which is not a calendar year, each change made by the Revenue Act of 1971 in section 141 (relating to the standard deduction) and section 151 (relating to personal exemptions) shall be treated as a change in a rate of tax.