(2). (35) Section 63(f) is amended by striking all that precedes paragraph (3) and inserting the following: (f) Additional standard deduction for the aged and blind (1) In general For purposes of subsection (c)(1), the additional standard deduction is, with respect to a taxpayer for a taxable year, the sum of— (A) $600 if the taxpayer has attained age 65 before the close of such taxable year, and (B) $600 if the taxpayer is blind as of the close of such taxable year. (2) Application to married individuals (A) Joint returns In the case of a joint return, paragraph (1) shall be applied separately with respect to each spouse. (B) Certain married individuals filing separately In the case of a married individual filing a separate return, if— (i) the spouse of such individual has no gross income for the calendar year in which the taxable year of such individual begins, (ii) such spouse is not the dependent of another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins, and (iii) the TIN of such spouse is included on such individual’s return of tax for the taxable year, the additional standard deduction shall be determined in the same manner as if such individual and such individual’s spouse filed a joint return. . (36) Section 63(f)(3) is amended by striking paragraphs (1) and (2) and inserting subparagraphs (A) and (B) of paragraph (1) . (37) Section 72(t)(2)(D)(i)(III) is amended by striking section 152 and inserting section 7706 . (38) Section 72(t)(7)(A)(iii) is amended by striking section 152(f)(1) and inserting section 7706(f)(1) . (39) Section 105(b) is amended— (A) by striking as defined in section 152 and inserting as defined in section 7706 , (B) by striking section 152(f)(1) and inserting section 7706(f)(1) and (C) by striking section 152(e) and inserting section 7706(e) . (40) Section 105(c)(1) is amended by striking section 152 and inserting section 7706 . (41) Section 125(e)(1)(D) is amended by striking section 152 and inserting section 7706 . (42)