income of the exemption amount or more in clause (iii) and inserting had any gross income , and (C) by striking the flush language following clause (iii). (46) Section 6103(l)(21)(A)(iii) of such Code is amended to read as follows: (iii) the number of the taxpayer’s dependents, . (47) Section 6213(g)(2) of such Code is amended by striking subparagraph (H). (48) Section 6334(d)(2) of such Code is amended to read as follows: (2) Exempt amount (A) In general For purposes of paragraph (1), the term exempt amount means an amount equal to— (i) the sum of the amount determined under subparagraph (B) and the standard deduction, divided by (ii) 52. (B) Amount determined For purposes of subparagraph (A), the amount determined under this subparagraph is $4,150 multiplied by the number of the taxpayer’s dependents for the taxable year in which the levy occurs. (C) Inflation adjustment In the case of any taxable year beginning after 2018, the $4,150 amount in subparagraph (B) shall be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, by substituting calendar year 2017 for calendar year 2016 in subparagraph (A) thereof. If any increase determined under the preceding sentence is not a multiple of $100, such increase shall be rounded to the next lowest multiple of $100. (D) Verified statement Unless the taxpayer submits to the Secretary a written and properly verified statement specifying the facts necessary to determine the proper amount under subparagraph (A), subparagraph (A) shall be applied as if the taxpayer were a married individual filing a separate return with no dependents. . (49) Section 7702B(f)(2)(C)(iii) of such Code is amended by striking section 152(d)(2) and inserting section 7706(d)(2) . (50) Section 7703(a) of such Code is amended by striking part V of subchapter B of chapter 1 and . (51) Section 7703(b)(1) of such Code is amended by striking section 152(f)(1) and