36B(b)(3)(B) of such Code is amended— (A) by striking who is not allowed a deduction under section 151 for the taxable year with respect to a dependent and inserting who does not have any dependents for the taxable year , and (B) by striking unless a deduction is allowed under section 151 for the taxable year with respect to a dependent in the flush matter at the end and inserting unless the taxpayer has a dependent for the taxable year . (19) Section 36B(c)(1)(D) of such Code is amended by striking with respect to whom a deduction under section 151 is allowable to another taxpayer and inserting who is a dependent of another taxpayer . (20) Section 36B(d)(1) of such Code is amended by striking equal to 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 . (21) Section 36B(e)(1) of such Code is amended by striking 1 or more individuals for whom a taxpayer is allowed a deduction under section 151 (relating to allowance of deduction for personal exemptions) for the taxable year (including the taxpayer or his spouse) and inserting 1 or more of the taxpayer, the taxpayer’s spouse, or any dependent of the taxpayer . (22) Section 42(i)(3)(D)(ii)(I) of such Code is amended by striking section 152 and inserting section 7706 . (23) Section 45R(e)(1)(A)(iv) of such Code is amended— (A) by striking section 152(d)(2) and inserting section 7706(d)(2) , and (B) by striking section 152(d)(2)(H) and inserting section 7706(d)(2)(H) . (24) Section 51(i)(1) of such Code is amended— (A) by striking section 152(d)(2) each place it appears and inserting section 7706(d)(2) , and (B) by striking section 152(d)(2)(H) in subparagraph (C) thereof and inserting section 7706(d)(2)(H) . (25) Section 56(b)(1)(D) of such Code is amended by striking , the deduction for personal exemptions under section