is amended by striking for whom a deduction is allowable with respect to another taxpayer under section 151 and inserting who is a dependent of another taxpayer . (77) Section 3402(m)(1) is amended by striking other than the deductions referred to in section 151 and . (78) Section 3402(m)(3) is amended by striking section 63(c)(3) and inserting section 63(f) . (79) Section 3402(r)(2) is amended by striking the sum of— and all that follows and inserting the basic standard deduction (as defined in section 63(c)) for an individual to whom section 63(c)(2)(C) applies. . (80) Section 5000A(b)(3)(A) is amended by striking section 152 and inserting section 7706 . (81) Section 5000A(c)(4)(A) 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 . (82) Section 6013(b)(3)(A) 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). (83) Section 6014(a) is amended by striking section 6012(a)(1)(C)(i) and inserting section 6012(a)(1)(B)(iii) . (84) Section 6014(b)(4) is amended by striking 63(c)(5) and inserting 63(c)(4) . (85) Section 6103(l)(13) is amended— (A) in subparagraph (A), by striking clause (iv) and redesignating clauses (v) and (vi) as clauses (iv) and (v), respectively, and (B) in subparagraph (C)(i), by striking clauses (i) through (iv) and inserting 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