the end and inserting the dollar amount in effect under section 7706(d)(1)(B). , and (B) by striking clause (iii), (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 return requirement (1) In general Section 6012(a)(1) is amended to read as follows: (1) Every individual who has gross income for the taxable year, except that a return shall not be required of— (A) an individual who is not married (determined by applying section 7703) and who has gross income for the taxable year which does not exceed the standard deduction applicable to such individual for such taxable year under section 63, or (B) an individual entitled to make a joint return if— (i) the gross income of such individual, when combined with the gross income of such individual’s spouse, for the taxable year does not exceed the standard deduction which would be applicable for such taxable year under section 63 if such individual and such individual’s spouse made a joint return, (ii) such individual’s spouse does not make a separate return, and (iii) neither such individual nor such individual’s spouse is an individual described in section 63(c)(4) who has income (other than earned income) in excess of the amount in effect under section 63(c)(4)(A). . (2) Bankruptcy estates Section 6012(a)(8) is amended by striking the sum of the exemption amount plus the basic standard deduction under section 63(c)(2)(C) and inserting the standard deduction in effect under section 63(c)(1)(B) . (3) Conforming amendment Section 6012 is amended by striking subsection (f). (f) Conforming amendments (1) Section 1(f)(7), as amended by section 121, is amended— (A) by striking , section 68(b)(2) or section 151(d)(4) in subparagraph (A) and inserting or section 68(b)(2) , and (B) by striking (other than with respect to section 151(d)(4)(A)) in subparagraph (B). (2) Section