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STAT.]

605

PUBLIC LAW 85-281-SEPT. 4, 1957

Public Law 85-281 AN ACT To amend the District of Columbia Income and Franchise Tax Act of 1947, as amended, to exclude social security benefits and to provide additional exemptions for age and blindness, and to exempt from personal property taxation in the District of Columbia boats used solely for pleasure purposes, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 2(b) of title III of the District of Columbia Income and Franchise Tax Act of 1947, as amended (61 Stat. 328; sec. 47-1557a (b), D. C. Code, 1951), is amended by adding at the end thereof the following new subsection: "(15) SOCIAL SECURITY BENEFITS.—Insurance benefit payments received under section 202(a), (b), (c), (d), (e), (f), (g), (h), (i), of title H. of the Social Security Act, as amended.". SEC. 2. Subsections " (a) " and " (b) " of section 2, title VI of the District of Columbia Income and Franchise Tax Act of 1947, as amended (sec. 47-1567a, D. C. Code, 1951, Supp. V), are amended to read as follows: " (a)(1) An exemption of $1,000 for a single person or a married person not living with husband or wife. "(2) An additional exemption of $500 for the taxpayer if he has attained the age of sixty-five before the close of his taxable year, and an additional exemption of $500 for the spouse of the taxpayer if a separate return is made by the taxpayer, and if the spouse has attained the age of sixty-five before the close of such taxable year, and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer. "(3) All additional exemption of $500 for the taxpayer if he is blind at the close of his taxable year, and an additional exemption of $500 for the spouse of the taxpayer if a separate return is made by the taxpayer, and if the spouse is blind and, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not the dependent of another taxpayer. For purposes of this subsection, the determination of whether the spouse is blind shall be made as of the close of the taxable year of the taxpayer; except that if the spouse dies during such taxaole year, such determination shall be made as of the time of such death. For purposes of this subsection, an individual is blind only if his central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or if his visual acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision such that the widest diameter of the visual field subtends an angle no greater than twenty degrees. "(b) An exemption of $2,000 for a head of a family or a married person living with husband or wife. A husband and wife living together shall, in addition to the exemptions for age and for blindness allowed by subparagraphs (a)(2) and (a)(3) above, receive but one personal exemption of $2,000, but if such husband or wife make separate returns, the personal exemption of $2,000 shall be divided equally between them." SEC. 3. Section 2(b)(9) of title III of the District of Columbia Income and Franchise Tax Act of 1947, as amended (sec. 47-1557 (a) (b)(9), D. C. Code, 1951), is amended to read as follows: "(9) PAYMENTS TO VETERANS AND OTHERS.—(A) Payments, under any of the laws relating to veterans, of benefits made to or on account of a beneficiary, to the extent such payments are not subject to taxation under the Internal Revenue Code of 1954. 84352 O - 5 8 - 4 1

September 4, 1957 [H. R. 8256]

D. C. Income and F r a n c h i s e T a x Act of 19 4 7, amendments. 61 Stat. 335.

49 Stat. 623. 42 USC 402. Exemptions.

^i Stat. 343.

61 s t a t. 336. D. C. C o d e 47lSS7a(b)(9).

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