striking a dependent and all that follows through section 151 and inserting a dependent who (within the meaning of section 7706, determined without regard to subsections (b)(1), (b)(2) and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer . (2) Section 36B(b)(2)(A) of such Code is amended by striking section 152 and inserting section 7706 . (3) Section 36B(b)(3)(B) of such Code is amended by striking unless a deduction is allowed under section 151 for the taxable year with respect to a dependent in the flush matter at the end and inserting unless the taxpayer has a dependent for the taxable year . (4) Section 36B(c)(1)(D) of such Code is amended by striking with respect to whom a deduction under section 151 is allowable to another taxpayer and inserting who is a dependent of another taxpayer . (5) Section 36B(d)(1) of such Code is amended by striking equal to 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 . (6) Section 36B(e)(1) of such Code is amended by striking 1 or more individuals for whom a taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the taxable year (including the taxpayer or his spouse) and inserting 1 or more of the taxpayer, the taxpayer’s spouse, or any dependent of the taxpayer . (7) Section 42(i)(3)(D)(ii)(I) of such Code is amended— (A) by striking section 152 and inserting section 7706 , and (B) by striking the period at the end and inserting a comma. (8) Section 63(b) of such Code is amended by striking minus— and all that follows and inserting minus the standard deduction. . (9) Section 63(d) of such Code is amended by striking other than— and all that follows and inserting other than the deductions allowable in arriving at adjusted gross income. .