(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) is amended by striking the sum of the exemption amount plus the basic standard deduction under section 63(c)(2)(C) and inserting the standard deduction in effect under section 63(c)(1)(B) . (3) Conforming amendment Section 6012 is amended by striking subsection (f). (f) Conforming amendments (1) Section 1(g)(5)(A) is amended by striking section 152(e) and inserting section 7706(e) . (2) Section 2(a)(1)(B) is amended— (A) by striking section 152 and inserting section 7706 , and (B) by striking with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151 and inserting whose TIN is included on the taxpayer’s return of tax for the taxable year . (3) Section 2(b)(1)(A)(i) is amended— (A) in the matter preceding subclause (I)— (i) by striking section 152(c) and inserting section 7706(c) , and (ii) by striking section 152(e) and inserting section 7706(e) , and (B) in subclause (II), by striking section 152(b)(2) or 152(b)(3) and inserting section 7706(b)(2) or 7706(b)(3) . (4) Section 2(b)(1)(A)(ii) is amended by striking if the taxpayer is entitled to a deduction for the taxable year for such person under section 151 and inserting if the taxpayer included such person’s TIN on the return of tax for the taxable year . (5) Section 2(b)(1)(B) is amended by striking if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151 and inserting if such father or mother is a dependent of the taxpayer and the taxpayer included such father or mother’s TIN on the return of tax for the taxable year . (6) Section 2(b)(3)(B) is amended— (A) by striking section 152(d)(2) in clause (i) and inserting section 7706(d)(2) , and (B) by striking section 152(d) in clause (ii) and inserting section 7706(d) . (7)