taxable year, is not a surviving spouse (as defined in section 2 (b)), and either

(A) maintains as his home a household which constitutes for such taxable year the principal place of abode, as a member of such household, of

(i) a son, stepson, daughter, or stepdaughter of the taxpayer, or a descendant of a son or daughter of the taxpayer, but if such son, stepson, daughter, stepdaughter, or descendant is married at the close of the taxpayer's taxable year, only if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or

(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or

(B) maintains a household which constitutes for such taxable year the principal place of abode of the father or mother of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such father or mother under section 151. For purposes of this paragraph and of section 2 (b) (1) (B), an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.

(3) Determination of status.

For purposes of this subsection

(A) a legally adopted child of a person shall be considered a child of such person by blood;

(B) an individual who is legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married;

(C) a taxpayer shall be considered as not married at the close of his taxable year if at any time during the taxable year his spouse is a nonresident alien; and

(D) a taxpayer shall be considered as married at the close of his taxable year if his spouse (other than a spouse described in subparagraph (C)) died during the taxable year.

(4) Limitations.

Notwithstanding paragraph (2), for purposes of this subtitle a taxpayer shall not be considered to be a head of a household

(A) if at any time during the taxable year he is a nonresident alien; or

(B) by reason of an individual who would not be a dependent for the taxable year but for

(i) paragraph (9) of section 152 (a),
(ii) paragraph (10) of section 152 (a), or
(iii) subsection (c) of section 152.

(c) Special rules.

The tax imposed by subsection (a), and the tax imposed by paragraph (1) of subsection (b), consists of

(1) a normal tax of 3 percent of the taxable income, and

(2) a surtax equal to (A) the amount determined in accordance with the table in subsection (a) or paragraph (1) of subsection (b), minus (B) the normal tax.

The tax shall in no event exceed 87 percent of the taxable income for the taxable year.

(d) Cross reference.

For definition of taxable income, see section 63. (Aug. 16, 1954, ch. 736, 68A Stat. 5; Feb. 26, 1964, Pub. L. 88-272, title I, § 111, 78 Stat. 19.)

AMENDMENTS

1964-Pub. L. 88-272 amended section generally by splitting the former first bracket which started at $2,000 into four new brackets, the 14 percent bracket representing a 30 percent reduction, the 15 percent bracket a 25 percent cut, and the 16 percent bracket a 20 percent cut, and reducing all other brackets by cuts averaging about 20 percent and effectuated these cuts in two steps, one in 1964, and one in 1965.

EFFECTIVE DATE OF 1964 AMENDMENT

Section 131 of Pub. L. 88-272 provided that: "Except for purposes of section 21 of the Internal Revenue Code of 1954 (relating to effect of changes in rates during a taxable year), the amendments made by parts I and II of this title [to this section, and sections 2, 11, 37, 141, 144, 242, 821, 871, 963, 6016, 6074, 6154, 6212, 6504 and 6655 of this title] shall apply with respect to taxable years beginning after December 31, 1963."

SHORT TITLE

Section 2(a) of Pub. L. 88–272 provided that Pub. L. 88– 272, which enacted sections 79, 121, 217, 275, 406, 407, 422425, 483, 1022, 1250, 1301-1305, 1561-1563, 6039, 6052, amended this section, and sections 2-5, 11, 12, 21, 34, 35, 37, 46, 48, 62, 72, 105, 116, 141, 144, 163-165, 170, 172, 213, 214, 242-244, 246, 264, 265, 269, 272, 274, 301, 312, 316, 331, 333, 341, 368, 381, 401-403, 421, 441, 453, 461, 535, 541-545, 551, 553, 554, 556, 562, 584, 614, 631, 642, 691, 702, 751, 802, 804, 809, 818, 821, 822, 832, 852-857, 871, 901, 903, 904, 911, 963, 1016, 1033, 1034, 1212, 1222, 1231, 1245, 1341, 1361, 1371, 1375, 1402, 1441, 1503, 1551, 1552, 3121, 3401, 3402, 6012, 6014, 6016, 6074, 6154, 6163, 6212, 6323, 6324, 6501, 6504, 6511, 6652, 6655, 6678, and 7701 of this title, and sections 409 and 411 of Title 42, The Public Health and Welfare, omitted sections 1301-1307, and repealed section 181 of this title, and enacted provisions set out as notes under this section, and sections 3, 21, 34, 35, 37, 38, 48, 62, 79, 105, 121, 163-165, 170, 172, 213, 214, 243, 264, 265, 272, 274, 316, 333, 368, 401, 406, 421, 453, 461, 614, 809, 852, 911, 1212, 1250, 1301, 1371, 1503, 1551, 3402, 6163, and 6323 of this title, may be cited as the "Revenue Act of 1964."

CONGRESSIONAL DECLARATION RELATING TO THE 1964
AMENDMENTS

Section 1 of Pub. L. 88-272 provided that: "It is the sense of Congress that the tax reduction provided by this Act [Pub. L. 88–272; see short title note under this section] through stimulation of the economy, will, after a brief transitional period, raise (rather than lower) revenues and that such revenue increases should first be used to eliminate the deficits in the administrative budgets and then to reduce the public debt. To further the objective of obtaining balanced budgets in the near future, Congress by this action, recognizes the importance of taking all reasonable means to restrain Government spending and urges the President to declare his accord with this objective."

CROSS REFERENCES

Deductions for individuals,

Additional itemized allowable, see section 211 et seq. of this title.

Individuals not eligible for standard deduction, see section 142 of this title.

Itemized deductions, see section 161 et seq. of this title.

Personal exemptions, see section 151 et seq. of this title.

Standard, see section 141 et seq. of this title. Dependent defined, see section 152 of this title. Effect of change of rate of tax, see section 21 of this title.

Head of household,

Declaration of estimated tax, see section 6015 of this title.

Medical expenses, etc., deduction, see section 213 of this title.

Imposition of net income taxes by State on income derived from interstate commerce, see chapter 10B of Title 15, Commerce and Trade.

Income exempt under treaty, see section 894 of this

title.

Income tax collected at source, see section 3402 of this title.

Nonresident aliens, see section 871 et seq. of this title. Optional tax if adjusted gross income is less than $5,000, see section 3 of this title.

Partners subject to income tax in individual capacities, see section 701 of this title.

Rate of tax under Federal Insurance Contributions Act, see section 3101 of this title.

Treaty obligations observed, see section 7852 (d) of this title.

§2. Tax in case of joint return or return of surviving spouse.

(a) Rate of tax.

In the case of a joint return of a husband and wife under section 6013, the tax imposed by section 1 shall be twice the tax which would be imposed if the taxable income were cut in half. For purposes of this subsection, section 3, and section 141, a return of a surviving spouse (as defined in subsection (b)) shall be treated as a joint return of a husband and wife under section 6013.

(b) Definition of surviving spouse.

(1) In general.

For purposes of subsection (a), the term "surviving spouse" means a taxpayer

(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and

(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152) is a son, stepson,

daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.

(2) Limitations.

Notwithstanding paragraph (1), for purposes of subsection (a) a taxpayer shall not be considered to be a surviving spouse—

(A) if the taxpayer has remarried at any time before the close of the taxable year, or

(B) unless, for the taxpayer's taxable year during which his spouse died, a joint return could have been made under the provisions of section 6013 (without regard to subsection (a) (3) thereof) or under the corresponding provisions of the Internal Revenue Code of 1939. (Aug. 16, 1954, ch. 736, 68A Stat. 8; Feb. 26, 1964, Pub. L. 88-272, title I, § 112(b), 78 Stat. 24.)

AMENDMENTS

1964 Subsec. (a). Pub. L. 88-272 inserted the reference to section 141.

EFFECTIVE Date of 1964 AMENDMENT Amendment of section by Pub. L. 88-272, except for purposes of section 21 of this title, effective with respect to taxable years beginning after Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as a note under section 1 of this title.

CROSS REFERENCES

Joint returns of income tax by husband and wife, see section 6013 of this title.

Optional tax if adjusted gross income is less than $5,000, see section 3 of this title.

Rate of tax on individuals, see section 1 of this title.

§ 3. Optional tax if adjusted gross income is less than $5,000.

(a) Taxable years beginning in 1964.

In lieu of the tax imposed by section 1, there is hereby imposed for each taxable year beginning on or after January 1, 1964, and before January 1, 1965, on the taxable income of every individual whose adjusted gross income for such year is less than $5,000 and who has elected for such year to pay the tax imposed by this section, a tax as follows: