clauses (i) through (iii) . (86) Section 6103(l)(21)(A)(iii) is amended to read as follows: (iii) the number of the taxpayer’s dependents, . (87) Section 6213(g)(2)(H) is amended by striking section 21 (relating to expenses for household and dependent care services necessary for gainful employment) or section 151 (relating to allowance of deductions for personal exemptions) and inserting subsection (a)(1)(B), (b)(1)(A)(ii), or (b)(1)(B) of section 2 or section 21, 35(d)(1)(B), 36B(b)(3)(B), or 63(f)(2)(B) . (88) Section 6334(d) is amended— (A) by amending paragraph (2) 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— (i) the dollar amount in effect under section 7706(d)(1)(B), multiplied by (ii) the number of the taxpayer’s dependents for the taxable year in which the levy occurs. (C) 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. , and (B) by striking paragraph (4). (89) Section 7702B(f)(2)(C)(iii) is amended by striking section 152(d)(2) and inserting section 7706(d)(2) . (90) Section 7703(a) is amended by striking part V of subchapter B of chapter 1 and . (91) Section 7703(b)(1) is amended by striking section 152(f)(1)) and all that follows and inserting section 7706(f)(1)) who is a dependent of such individual for the taxable year (or would be but for section 7706(e)), . (92) Section 7706(a), as redesignated by this section, is amended by striking this subtitle and inserting this title . (93) (A) Section 7706(d)(1)(B), as redesignated by this section,