blind) . (5) Section 6014(b)(4) is amended by striking section 63(c)(5) and inserting section 63(c)(2) . (c) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 1003. Repeal of deduction for personal exemptions (a) In general Part V of subchapter B of chapter 1 is hereby repealed. (b) Definition of dependent retained Section 152, prior to repeal by subsection (a), is hereby redesignated as section 7706 and moved to the end of chapter 79. (c) Application to estates and trusts Subsection (b) of section 642 is amended— (1) by striking paragraph (2)(C), (2) by striking paragraph (3), and (3) by striking Deduction for personal exemption in the heading thereof and inserting Basic deduction . (d) Application to nonresident aliens Section 873(b) is amended by striking paragraph (3). (e) Modification of wage withholding rules (1) In general Section 3402(a) is amended by striking paragraph (2). (2) Conforming amendment Section 3402(a) is amended— (A) by redesignating subparagraphs (A) and (B) of paragraph (1) as paragraphs (1) and (2) and moving such redesignated paragraphs 2 ems to the left, and (B) by striking all that precedes otherwise provided in this section and inserting the following: (a) Requirement of withholding Except as . (3) Number of exemptions Section 3402(f)(1) is amended— (A) in subparagraph (A), by striking an individual described in section 151(d)(2) and inserting a dependent of any other taxpayer , and (B) in subparagraph (C), by striking with respect to whom, on the basis of facts existing at the beginning of such day, there may reasonably be expected to be allowable an exemption under section 151(c) and inserting who, on the basis of facts existing at the beginning of such day, is reasonably expected to be a dependent of the employee . (f) Modification of return requirement (1) In general Paragraph (1) of section 6012(a) is amended to read as follows: (1) Every individual who has gross income for the taxable year, except that a return