Section 3402(r)(2) of such Code is amended by striking the sum of— and all that follows and inserting the standard deduction in effect under section 63(c)(1)(B). . (75) Section 5000A(b)(3)(A) of such Code is amended by striking section 152 and inserting section 7706 . (76) Section 5000A(c)(4)(A) of such Code is amended by striking the number of individuals for whom the taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the taxable year and inserting the sum of 1 (2 in the case of a joint return) plus the number of the taxpayer’s dependents for the taxable year . (77) Section 6013(b)(3)(A) of such Code is amended— (A) by striking had less than the exemption amount of gross income in clause (ii) and inserting had no gross income , (B) by striking had gross 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). (78) Section 6103(l)(21)(A)(iii) of such Code is amended to read as follows: (iii) the number of the taxpayer’s dependents, . (79) Section 6213(g)(2)(H) of such Code is amended by striking or section 151 (relating to allowance of deductions for personal exemptions) . (80) 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