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 to the taxpayer for such taxable year under section 63 if such individual and such individual’s spouse made a joint return, (B) such individual and such individual’s spouse have the same household as their home at the close of the taxable year, (C) such individual’s spouse does not make a separate return, and (D) neither such individual nor such individual’s spouse is an individual described in section 63(c)(5) who has income (other than earned income) in excess of the amount in effect under section 63(c)(5)(A). The amount specified in paragraph (1) or (2)(A) shall be increased by the amount of 1 additional standard deduction (within the meaning of section 63(c)(3)) in the case of an individual entitled to such deduction by reason of section 63(f)(1)(A) (relating to individuals age 65 or more), and by the amount of each additional standard deduction to which the individual or the individual's spouse is entitled by reason of section 63(f)(1). . (f) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 11042. Suspension of deduction for State and local, etc. taxes (a) In general Subsection (b) of section 164 is amended by adding at the end the following new paragraph: (6) Suspension of individual deductions for taxable years 2018 through 2025 In the case of an individual and a taxable year beginning after December 31, 2017, and before January 1, 2026— (A) paragraphs (1) and (2) of subsection (a) shall not apply to any real property or personal property taxes, other than taxes which are paid or accrued in carrying on a trade or business or an activity described in section 212, and (B) subsection (a)(3) shall not apply to any State or local taxes. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 11043. Suspension of