the basic standard deduction (as defined in section 63(c)) for an individual to whom section 63(c)(2)(C) applies. . (81) Section 5000A(b)(3)(A) is amended by striking section 152 and inserting section 7706 . (82) Section 5000A(c)(4)(A) is amended by striking the number of individuals for whom the taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the taxable year and inserting the sum of 1 (2 in the case of a joint return) plus the number of the taxpayer’s dependents for the taxable year . (83) Section 6013(b)(3)(A) is amended— (A) by striking had less than the exemption amount of gross income in clause (ii) and inserting had no gross income , (B) by striking had gross income of the exemption amount or more in clause (iii) and inserting had any gross income , and (C) by striking the flush language following clause (iii). (84) Section 6014(a) is amended by striking section 6012(a)(1)(C)(i) and inserting section 6012(a)(1)(B)(iii) . (85) Section 6014(b)(4) is amended by striking 63(c)(5) and inserting 63(c)(4) . (86) Section 6103(l)(21)(A)(iii) is amended to read as follows: (iii) the number of the taxpayer’s dependents, . (87) Section 6213(g)(2)(H) is amended by striking section 21 (relating to expenses for household and dependent care services necessary for gainful employment) or section 151 (relating to allowance of deductions for personal exemptions) and inserting subsection (a)(1)(B), (b)(1)(A)(ii), or (b)(1)(B) of section 2 or section 21, 35(d)(1)(B), 36B(b)(3)(B), or 63(f)(2)(B) . (88) Section 6334(d) is amended— (A) by amending paragraph (2) to read as follows: (2) Exempt amount (A) In general For purposes of paragraph (1), the term exempt amount means an amount equal to— (i) the sum of the amount determined under subparagraph (B) and the standard deduction, divided by (ii) 52. (B) Amount determined For purposes of subparagraph (A), the amount determined under this subparagraph is— (i) the dollar amount in effect under section 7706(d)(1)(B),