Page:United States Statutes at Large Volume 85.djvu/550

 520

PUBLIC LAW 92-178-DEC. 10, 1971

[85 STAT.

(b) CLERICAL AMENDMENT.—The table of sections for part VII of subchapter B of chapter 1 is amended by striking out the item relating to section 214 and inserting in lieu thereof the following: "Sec. 214. Expenses for household and dependent care services necessary for gainful employment." (c) EFFECTIVE DATE.—The amendments made by this section shall

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apply to taxable years beginning after December 31, 1971. SEC. 211. LEVIES ON SALARIES AND WAGES. (^).WRITTEN NOTICE REQUIRED.—Section 6331 (relating to levy and distraint) is amended by redesignating subsection (d) as (e) and by inserting after subsection (c) the following new subsection: " (d) SALARY AND W A G E S. —

"(1) IN GENERAL.—Levy may be made under subsection (a) upon the salary or wages of an individual with respect to any unpaid tax only after the Secretary or his delegate has notified such individual in writing of his intention to make such levy. Such notice shall be given in person, left at the dwelling or usual place of business of such individual, or shall be sent by mail to such individual's last known address, no less than 10 days before the day of levy. No additional notice shall be required in the case of successive levies with respect to such tax. " (2) JEOPARDY.—Paragraph (1) shall not apply to a levy if the Secretary or his delegate has made a finding under the last sentence of subsection (a) that the collection of tax is in jeopardy." (b) EFFECTIVI: DATE.—The amendments made by this section shall apply with respect to levies made after March 31, 1972.

TITLE III—STRUCTURAL IMPROVEMENTS 83^stat^676^'

SEC. 301. UNEARNED INCOME OF TAXPAYERS WHO ARE DEPENDENTS OF OTHER TAXPAYERS. (^) LIMITATION OF STANDAED DEDUCTION.—Section 141 (relating to the standard deduction) is amended by adding at the end thereof the following new subsection: " (e) LIMITATIONS I N CASE OF CERTXVIN DEPENDENT TAXPAYERS.—In

Ante, p. 510. 76 Stat. 1003.

68A Stat. 10.

Supra.

the case of a taxpayer with respect to whom a deduction under section 151(e) is allowaole to another taxpayer for the taxable year— "(1) the percentage standard deduction shall be computed only with reference to so much of his adjusted gross income as is attributable to his earned income (as defined in section 911(b)), and "(2) the low income allowance shall not exceed his earned income for the taxable year." (|3^ OPTIONAL TAX.—Section 4(d) (relating to taxpayers ineligible for optional tax) is amended— (1) by striking out "or" at the end of paragraph (3); (2) by striking out the period at the end of paragraph (4) and inserting in lieu thereof "; or "; and (3) by adding at the end thereof the following new paragraph: "(5) an individual if the amount of the standard deduction otherwise allowable to such individual is reduced under section 141(e)." (c) ELECTION OF STANDARD DEDUCTION.—Section 144(a)

(relating to election of standard deduction) is amended by adding at the end thereof the following new paragraph: "(4) If the adjusted gross income shown on the return is less than $10,000, and if the taxpayer cannot elect to pay the tax imposed by section 3 by reason of section 4(d)(5), the standard

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