made after the date of the enactment of this Act. E Deductions and exclusions 141. Repeal of deduction for personal exemptions (a) In general Part V of subchapter B of chapter 1 is hereby repealed. (b) Definition of dependent retained Section 152, prior to the repeal made by subsection (a), is hereby redesignated as section 7706 and moved to the end of chapter 79. (c) Application to trusts and estates Section 642(b) is amended— (1) in paragraph (2)(C)— (A) in clause (i), by striking the exemption amount under section 151(d) and all that follows through the period at 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)