In the Senate of the United States,
July 30, 1999.
Resolved, That the bill from the House of Representa-
tives (H.R. 2488) entitled ‘‘An Act to provide for reconcili-
ation pursuant to sections 105 and 211 of the concurrent res-
olution on the budget for fiscal year 2000.’’, do pass with the
following
AMENDMENT:
Strike out all after the enacting clause and insert:
SECTION 1. SHORT TITLE; ETC.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Taxpayer Refund Act of 1999’’.
(b) AMENDMENT OF 1986 CODE.—Except as otherwise
expressly provided, whenever in this Act an amendment or
repeal is expressed in terms of an amendment to, or repeal
of, a section or other provision, the reference shall be consid-
ered to be made to a section or other provision of the Inter-
nal Revenue Code of 1986.
HR 2488 EAS
(c) SECTION 15 NOT TO APPLY.—No amendment
made by this Act shall be treated as a change in a rate
of tax for purposes of section 15 of the Internal Revenue
Code of 1986.
(d) TABLE OF CONTENTS.—The table of contents for
this Act is as follows:
Sec. 1. Short title; etc.
TITLE I—BROAD BASED TAX RELIEF
Sec. 101. Reduction of 15 percent individual income tax rate.
Sec. 102. Increase in maximum taxable income for 14 percent rate bracket.
TITLE II—FAMILY TAX RELIEF PROVISIONS
Sec. 201. Combined return to which unmarried rates apply.
Sec. 202. Marriage penalty relief for earned income credit.
Sec. 203. Exclusion for foster care payments to apply to payments by qualified
placement agencies.
Sec. 204. Modification of dependent care credit.
Sec. 205. Allowance of credit for employer expenses for child care assistance.
Sec. 206. Modification of alternative minimum tax for individuals.
Sec. 207. Long-term capital gains deduction for individuals.
Sec. 208. Credit for interest on higher education loans.
Sec. 209. Elimination of marriage penalty in standard deduction.
Sec. 210. Expansion of adoption credit.
Sec. 211. Modification of tax rates for trusts for individuals who are disabled.
TITLE III—RETIREMENT SAVINGS TAX RELIEF
Subtitle A—Individual Retirement Arrangements
Sec. 301. Modification of deduction limits for IRA contributions.
Sec. 302. Modification of income limits on contributions and rollovers to Roth
IRAs.
Sec. 303. Deemed IRAs under employer plans.
Sec. 304. Tax credit for matching contributions to Individual Development Ac-
counts.
Sec. 305. Certain coins not treated as collectibles.
Subtitle B—Expanding Coverage
Sec. 311. Option to treat elective deferrals as after-tax contributions.
Sec. 312. Increase in elective contribution limits.
Sec. 313. Plan loans for subchapter S owners, partners, and sole proprietors.
Sec. 314. Elective deferrals not taken into account for purposes of deduction lim-
its.
Sec. 315. Reduced PBGC premium for new plans of small employers.
Sec. 316. Reduction of additional PBGC premium for new plans.
HR 2488 EAS
Sec. 317. Elimination of user fee for requests to IRS regarding new pension
plans.
Sec. 318. SAFE annuities and trusts.
Sec. 319. Modification of top-heavy rules.
Subtitle C—Enhancing Fairness for Women
Sec. 321. Catchup contributions for individuals age 50 or over.
Sec. 322. Equitable treatment for contributions of employees to defined contribu-
tion plans.
Sec. 323. Clarification of tax treatment of division of section 457 plan benefits
upon divorce.
Sec. 324. Modification of safe harbor relief for hardship withdrawals from cash
or deferred arrangements.
Sec. 325. Faster vesting of certain employer matching contributions.
Subtitle D—Increasing Portability for Participants
Sec. 331. Rollovers allowed among various types of plans.
Sec. 332. Rollovers of IRAs into workplace retirement plans.
Sec. 333. Rollovers of after-tax contributions.
Sec. 334. Hardship exception to 60-day rule.
Sec. 335. Treatment of forms of distribution.
Sec. 336. Rationalization of restrictions on distributions.
Sec. 337. Purchase of service credit in governmental defined benefit plans.
Sec. 338. Employers may disregard rollovers for purposes of cash-out amounts.
Sec. 339. Inclusion requirements for section 457 plans.
Subtitle E—Strengthening Pension Security and Enforcement
Sec. 341. Repeal of 150 percent of current liability funding limit.
Sec. 342. Extension of missing participants program to multiemployer plans.
Sec. 343. Excise tax relief for sound pension funding.
Sec. 344. Failure to provide notice by defined benefit plans significantly reducing
future benefit accruals.
Sec. 345. Protection of investment of employee contributions to 401(k) plans.
Sec. 346. Treatment of multiemployer plans under section 415.
Sec. 347. Maximum contribution deduction rules modified and applied to all de-
fined benefit plans.
Sec. 348. Increase in section 415 early retirement limit for governmental and
other plans.
Subtitle F—Encouraging Retirement Education
Sec. 351. Periodic pension benefits statements.
Sec. 352. Clarification of treatment of employer-provided retirement advice.
Subtitle G—Reducing Regulatory Burdens
Sec. 361. Flexibility in nondiscrimination and coverage rules.
Sec. 362. Modification of timing of plan valuations.
Sec. 363. Substantial owner benefits in terminated plans.
Sec. 364. ESOP dividends may be reinvested without loss of dividend deduction.
Sec. 365. Notice and consent period regarding distributions.
Sec. 366. Repeal of transition rule relating to certain highly compensated employ-
ees.
Sec. 367. Employees of tax-exempt entities.
HR 2488 EAS
Sec. 368. Extension to international organizations of moratorium on application
of certain nondiscrimination rules applicable to State and local
plans.
Sec. 369. Annual report dissemination.
Sec. 370. Modification of exclusion for employer provided transit passes and pas-
sengers permitted to utilize otherwise empty seats on aircraft.
Sec. 371. Reporting simplification.
Subtitle H—Plan Amendments
Sec. 381. Provisions relating to plan amendments.
TITLE IV—EDUCATION TAX RELIEF PROVISIONS
Sec. 401. Elimination of 60-month limit and increase in income limitation on
student loan interest deduction.
Sec. 402. Modifications to qualified tuition programs.
Sec. 403. Exclusion of certain amounts received under the National Health Serv-
ice Corps Scholarship Program and the F. Edward Hebert
Armed Forces Health Professions Scholarship and Financial As-
sistance Program.
Sec. 404. Extension of exclusion for employer-provided educational assistance.
Sec. 405. Additional increase in arbitrage rebate exception for governmental
bonds used to finance educational facilities.
Sec. 406. Treatment of qualified public educational facility bonds as exempt facil-
ity bonds.
Sec. 407. Federal guarantee of school construction bonds by Federal Home Loan
Banks.
Sec. 408. Certain educational benefits provided by an employer to children of em-
ployees excludable from gross income as a scholarship.
TITLE V—HEALTH CARE TAX RELIEF PROVISIONS
Sec. 501. Deduction for health and long-term care insurance costs of individuals
not participating in employer-subsidized health plans.
Sec. 502. Long-term care insurance permitted to be offered under cafeteria plans
and flexible spending arrangements.
Sec. 503. Additional personal exemption for taxpayer caring for elderly family
member in taxpayer’s home.
Sec. 504. Inclusion of certain vaccines against streptococcus pneumoniae to list
of taxable vaccines; reduction in per dose tax rate.
TITLE VI—SMALL BUSINESS TAX RELIEF PROVISIONS
Sec. 601. Deduction for 100 percent of health insurance costs of self-employed in-
dividuals.
Sec. 602. Increase in expense treatment for small businesses.
Sec. 603. Repeal of Federal unemployment surtax.
Sec. 604. Income averaging for farmers and fishermen not to increase alternative
minimum tax liability.
Sec. 605. Farm, Fishing, and Ranch Risk Management Accounts.
Sec. 606. Exclusion of investment securities income from passive income test for
bank S corporations.
Sec. 607. Treatment of qualifying director shares.
Sec. 608. Increase in estate tax deduction for family-owned business interest.
Sec. 609. Credit for employee health insurance expenses.
HR 2488 EAS
TITLE VII—ESTATE AND GIFT TAX RELIEF PROVISIONS
Subtitle A—Reductions of Estate, Gift, and Generation-Skipping Transfer
Taxes
Sec. 701. Reductions of estate, gift, and generation-skipping transfer taxes.
Sec. 702. Unified credit against estate and gift taxes replaced with unified ex-
emption amount.
Subtitle B—Conservation Easements
Sec. 711. Expansion of estate tax rule for conservation easements.
Subtitle C—Annual Gift Exclusion
Sec. 721. Increase in annual gift exclusion.
Subtitle D—Simplification of Generation-Skipping Transfer Tax
Sec. 731. Retroactive allocation of GST exemption.
Sec. 732. Severing of trusts.
Sec. 733. Modification of certain valuation rules.
Sec. 734. Relief provisions.
TITLE VIII—TAX EXEMPT ORGANIZATIONS PROVISIONS
Sec. 801. Exemption from income tax for State-created organizations providing
property and casualty insurance for property for which such
coverage is otherwise unavailable.
Sec. 802. Modifications to section 512(b)(13).
Sec. 803. Simplification of lobbying expenditure limitation.
Sec. 804. Tax-free distributions from individual retirement accounts for chari-
table purposes.
Sec. 805. Mileage reimbursements to charitable volunteers excluded from gross in-
come.
Sec. 806. Charitable contribution deduction for certain expenses incurred in sup-
port of Native Alaskan subsistence whaling.
Sec. 807. Charitable contributions to certain low income schools may be made in
next taxable year.
Sec. 808. Deduction for portion of charitable contributions to be allowed to indi-
viduals who do not itemize deductions.
Sec. 809. Increase in limit on charitable contributions as percentage of AGI.
Sec. 810. Limited exception to excess business holdings rule.
Sec. 811. Certain costs of private foundation in removing hazardous substances
treated as qualifying distribution.
Sec. 812. Holding period reduced to 12 months for purposes of determining
whether horses are section 1231 assets.
TITLE IX—INTERNATIONAL TAX RELIEF
Sec. 901. Interest allocation rules.
Sec. 902. Look-thru rules to apply to dividends from noncontrolled section 902
corporations.
Sec. 903. Clarification of treatment of pipeline transportation income.
Sec. 904. Subpart F treatment of income from transmission of high voltage elec-
tricity.
Sec. 905. Advance pricing agreements treated as confidential taxpayer informa-
tion.
HR 2488 EAS
Sec. 906. Airline mileage awards to certain foreign persons.
Sec. 907. Repeal of foreign tax credit limitation under alternative minimum tax.
Sec. 908. Treatment of military property of foreign sales corporations.
TITLE X—HOUSING AND REAL ESTATE TAX RELIEF PROVISIONS
Subtitle A—Low-Income Housing Credit
Sec. 1001. Modification of State ceiling on low-income housing credit.
Subtitle B—Historic Homes
Sec. 1011. Tax credit for renovating historic homes.
Subtitle C—Provisions Relating to Real Estate Investment Trusts
PART I—TREATMENT OF INCOME AND SERVICES PROVIDED BY TAXABLE REIT
SUBSIDIARIES
Sec. 1021. Modifications to asset diversification test.
Sec. 1022. Treatment of income and services provided by taxable REIT subsidi-
aries.
Sec. 1023. Taxable REIT subsidiary.
Sec. 1024. Limitation on earnings stripping.
Sec. 1025. 100 percent tax on improperly allocated amounts.
Sec. 1026. Effective date.
PART II—HEALTH CARE REITS
Sec. 1031. Health care REITs.
PART III—CONFORMITY WITH REGULATED INVESTMENT COMPANY RULES
Sec. 1041. Conformity with regulated investment company rules.
PART IV—CLARIFICATION OF EXCEPTION FROM IMPERMISSIBLE TENANT
SERVICE INCOME
Sec. 1051. Clarification of exception for independent operators.
PART V—MODIFICATION OF EARNINGS AND PROFITS RULES
Sec. 1061. Modification of earnings and profits rules.
PART VI—STUDY RELATING TO TAXABLE REIT SUBSIDIARIES
Sec. 1071. Study relating to taxable REIT subsidiaries.
Subtitle D—Private Activity Bond Volume Cap
Sec. 1081. Increase in volume cap on private activity bonds.
Subtitle E—Leasehold Improvements Depreciation
Sec. 1091. Recovery period for depreciation of certain leasehold improvements.
TITLE XI—MISCELLANEOUS PROVISIONS
Sec. 1101. Repeal of certain motor fuel excise taxes on fuel used by railroads and
on inland waterway transportation.
Sec. 1102. Tax treatment of Alaska Native Settlement Trusts.
HR 2488 EAS
Sec. 1103. Long-term unused credits allowed against minimum tax.
Sec. 1104. 5-year net operating loss carryback for losses attributable to operating
mineral interests of independent oil and gas producers.
Sec. 1105. Election to expense geological and geophysical expenditures.
Sec. 1106. Election to expense delay rental payments
Sec. 1107. Modification of active business definition under section 355.
Sec. 1108. Temporary suspension of maximum amount of amortizable reforest-
ation expenditures.
Sec. 1109. Modification of excise tax imposed on arrow components.
Sec. 1110. Increase in threshold for Joint Committee reports on refunds and cred-
its.
Sec. 1111. Modification of rural airport definition.
Sec. 1112. Payment of dividends on stock of cooperatives without reducing pa-
tronage dividends.
Sec. 1113. Consolidation of life insurance companies with other corporations.
Sec. 1114. Expansion of exemption from personal holding company tax for lend-
ing or finance companies.
Sec. 1115. Credit for modifications to inter-city buses required under the Ameri-
cans With Disabilities Act of 1990.
Sec. 1116. Increased deductibility of business meal expenses for individuals sub-
ject to Federal limitations on hours of service.
Sec. 1117. Tax-exempt financing of qualified highway infrastructure construction.
Sec. 1118. Expansion of DC homebuyer tax credit.
Sec. 1119. Extension of DC zero percent capital gains rate.
Sec. 1120. Natural gas gathering lines treated as 7-year property.
Sec. 1121. Exemption from ticket taxes for certain transportation provided by
small seaplanes.
Sec. 1122. No Federal income tax on amounts and lands received by Holocaust
victims or their heirs.
Sec. 1123. 2-Percent floor on miscellaneous itemized deductions not to apply to
qualified professional development expenses and qualified inci-
dental expenses of elementary and secondary school teachers.
Sec. 1124. Expansion of deduction for computer donations to schools.
Sec. 1125. Credit for computer donations to schools and senior centers.
Sec. 1126. Increase in mandatory spending for Child Care and Development
Block Grant.
Sec. 1127. Sense of the Senate regarding savings incentives.
Sec. 1128. Sense of Congress regarding the need for additional Federal funding
and tax incentives for empowerment zones and enterprise com-
munities authorized and designated pursuant to 1997 and 1998
laws.
Sec. 1129. Sense of Congress regarding the need to encourage improvements in
Main Street businesses by expanding existing small business tax
expensing rules to include investments in buildings and other de-
preciable real property.
Sec. 1130. Certain Native American housing assistance disregarded in deter-
mining whether building is federally subsidized for purposes of
the low-income housing credit.
Sec. 1131. Disclosure of tax information to facilitate combined employment tax
reporting.
Sec. 1132. Treatment of maple syrup production.
Sec. 1133. Treatment of bonds issued to acquire renewable resources on land sub-
ject to conservation easement.
Sec. 1134. Modification of alternative minimum tax for individuals.
Sec. 1135. Exclusion from income of severance payment amounts.
HR 2488 EAS
Sec. 1136. Capital gain treatment under section 631(b) to apply to outright sales
by land owner.
Sec. 1137. Credit for clinical testing research expenses attributable to certain
qualified academic institutions including teaching hospitals.
TITLE XII—EXTENSION OF EXPIRED AND EXPIRING PROVISIONS
Sec. 1201. Permanent extension and modification of research credit.
Sec. 1202. Subpart F exemption for active financing income.
Sec. 1203. Taxable income limit on percentage depletion for marginal production.
Sec. 1204. Work opportunity credit and welfare-to-work credit.
Sec. 1205. Extension and modification of credit for producing electricity from
certain renewable resources.
Sec. 1206. Alaska exemption from dyeing requirements.
Sec. 1207. Extension of expensing of environmental remediation costs.
TITLE XIII—REVENUE OFFSETS
Subtitle A—General Provisions
Sec. 1301. Modification to foreign tax credit carryback and carryover periods.
Sec. 1302. Returns relating to cancellations of indebtedness by organizations lend-
ing money.
Sec. 1303. Increase in elective withholding rate for nonperiodic distributions from
deferred compensation plans.
Sec. 1304. Extension of Internal Revenue Service user fees.
Sec. 1305. Transfer of excess defined benefit plan assets for retiree health benefits.
Sec. 1306. Tax treatment of income and loss on derivatives.
Subtitle B—Loophole Closers
Sec. 1311. Limitation on use of non-accrual experience method of accounting.
Sec. 1312. Limitations on welfare benefit funds of 10 or more employer plans.
Sec. 1313. Modification of installment method and repeal of installment method
for accrual method taxpayers.
Sec. 1314. Treatment of gain from constructive ownership transactions.
Sec. 1315. Charitable split-dollar life insurance, annuity, and endowment con-
tracts.
Sec. 1316. Restriction on use of real estate investment trusts to avoid estimated
tax payment requirements.
Sec. 1317. Prohibited allocations of S corporation stock held by an ESOP.
Sec. 1318. Modification of anti-abuse rules related to assumption of liability.
Sec. 1319. Allocation of basis on transfers of intangibles in certain nonrecogni-
tion transactions.
Sec. 1320. Controlled entities ineligible for REIT status.
Sec. 1321. Distributions to a corporate partner of stock in another corporation.
TITLE XIV—TECHNICAL CORRECTIONS
Sec. 1401. Amendments related to Tax and Trade Relief Extension Act of 1998.
Sec. 1402. Amendments related to Internal Revenue Service Restructuring and
Reform Act of 1998.
Sec. 1403. Amendments related to Taxpayer Relief Act of 1997.
Sec. 1404. Other technical corrections.
Sec. 1405. Clerical changes.
Sec. 1406. Technical corrections to Saver Act.
HR 2488 EAS
TITLE XV—COMPLIANCE WITH CONGRESSIONAL BUDGET ACT
Sec. 1501. Sunset of provisions of Act.
TITLE I—BROAD BASED TAX
RELIEF
SEC. 101. REDUCTION OF 15 PERCENT INDIVIDUAL INCOME
TAX RATE.
(a) REDUCTION IN RATE.—Subsection (f) of section 1
is amended by adding at the end the following new para-
graph:
‘‘(8) RATE REDUCTION.—In prescribing the ta-
bles under paragraph (1) which apply with respect to
taxable years beginning in a calendar year after
2000, the rate applicable to the lowest income bracket
shall be 14 percent.’’.
(b) CONFORMING AMENDMENTS.—
(1) Subparagraph (B) of section 1(f)(2) is
amended by inserting ‘‘, except as provided in para-
graph (8),’’ before ‘‘by not changing’’.
(2) Subparagraph (C) of section 1(f)(2) is
amended by inserting ‘‘and the reduction under para-
graph (8) in the rate of tax’’ before the period.
(3) The heading for subsection (f) of section 1 is
amended by inserting ‘‘RATE REDUCTION;’’ before
‘‘ADJUSTMENTS’’.
(4) Section 1(g)(7)(B)(ii)(II) is amended by
striking ‘‘15 percent’’ and inserting ‘‘14 percent’’.
HR 2488 EAS
by the applicable dollar amount for such cal-
endar year,’’, and
(C) by striking ‘‘subparagraph (A)’’ in sub-
paragraph (C) (as so redesignated) and inserting
‘‘subparagraphs (A) and (B)’’, and
(2) by adding at the end the following:
‘‘(9) APPLICABLE DOLLAR AMOUNT.—For pur-
poses of paragraph (2)(B)—
‘‘(A) IN GENERAL.—The applicable dollar
amount for any calendar year shall be deter-
mined as follows:
‘‘(i) JOINT
RETURNS
AND
SURVIVING
SPOUSES.—In the case of the table con-
tained in subsection (a)—
Applicable
‘‘Calendar year:
dollar amount:
2006 ................................................................................................
$4,000
2007 and thereafter ........................................................................
$5,000.
‘‘(ii) OTHER TABLES.—In the case of
the table contained in subsection (b), (c), or
(d)—
Applicable
‘‘Calendar year:
dollar amount:
2006 ................................................................................................
$2,000
2007 and thereafter ........................................................................
$2,500.
‘‘(B) COST-OF-LIVING ADJUSTMENT.—In the
case of any taxable year beginning in any cal-
endar year after 2007, the applicable dollar
HR 2488 EAS
amount shall be increased by an amount equal
to—
‘‘(i) such dollar amount, multiplied by
‘‘(ii) the cost-of living adjustment de-
termined under paragraph (3) for the cal-
endar year in which the taxable year be-
gins, determined by substituting ‘calendar
year 2006’ for ‘calendar year 1992’ in sub-
paragraph (B) thereof.’’.
(b) ROUNDING.—Section 1(f)(6)(A) is amended by in-
serting ‘‘(after being increased under paragraph (2)(B))’’
after ‘‘paragraph (2)(A)’’.
TITLE II—FAMILY TAX RELIEF
PROVISIONS
SEC. 201. COMBINED RETURN TO WHICH UNMARRIED
RATES APPLY.
(a) IN GENERAL.—Subpart B of part II of subchapter
A of chapter 61 (relating to income tax returns) is amended
by inserting after section 6013 the following new section:
‘‘SEC. 6013A. COMBINED RETURN WITH SEPARATE RATES.
‘‘(a) GENERAL RULE.—A husband and wife may make
a combined return of income taxes under subtitle A under
which—
HR 2488 EAS
‘‘(1) a separate taxable income is determined for
each spouse by applying the rules provided in this
section, and
‘‘(2) the tax imposed by section 1 is the aggre-
gate amount resulting from applying the separate
rates set forth in section 1(c) to each such taxable in-
come.
‘‘(b) TREATMENT OF INCOME.—For purposes of this
section—
‘‘(1) earned income (within the meaning of sec-
tion 911(d)), and any income received as a pension
or annuity which arises from an employer-employee
relationship, shall be treated as the income of the
spouse who rendered the services, and
‘‘(2) income from property shall be divided be-
tween the spouses in accordance with their respective
ownership rights in such property (equally in the case
of property held jointly by the spouses).
‘‘(c) TREATMENT OF DEDUCTIONS.—For purposes of
this section—
‘‘(1) except as otherwise provided in this sub-
section, the deductions described in section 62(a) shall
be allowed to the spouse treated as having the income
to which such deductions relate,
HR 2488 EAS
‘‘(2) the deduction for retirement savings de-
scribed in paragraph (7) of section 62(a) shall be al-
lowed to the spouse whose earned income qualified the
savings for the deduction,
‘‘(3) the deduction for alimony described in
paragraph (10) of section 62(a) shall be allowed to the
spouse who has the liability to pay the alimony,
‘‘(4) the deduction described in paragraph (16)
of section 62(a) (relating to contributions to medical
savings accounts) shall be allowed to the spouse with
respect to whose employment or self-employment such
account relates,
‘‘(5) the deductions allowable by section 151(b)
(relating to personal exemptions for taxpayer and
spouse) shall be determined by allocating 1 personal
exemption to each spouse,
‘‘(6) section 63 shall be applied as if such
spouses were not married, except that the election
whether or not to itemize deductions shall be made
jointly by both spouses and apply to each, and
‘‘(7) each spouse’s share of all other deductions
shall be determined by multiplying the aggregate
amount thereof by the fraction—
‘‘(A) the numerator of which is such
spouse’s adjusted gross income, and
HR 2488 EAS
‘‘(B) the denominator of which is the com-
bined adjusted gross incomes of the 2 spouses.
Any fraction determined under paragraph (7) shall be
rounded to the nearest percentage point.
‘‘(d) TREATMENT OF CREDITS.—Credits shall be deter-
mined (and applied against the joint liability of the couple
for tax determined under this section) as if the spouses had
filed a joint return.
‘‘(e) TREATMENT AS JOINT RETURN.—Except as other-
wise provided in this section or in the regulations pre-
scribed hereunder, for purposes of this title (other than sec-
tions 1 and 63(c)) a combined return under this section
shall be treated as a joint return.
‘‘(f) REGULATIONS.—The Secretary shall prescribe
such regulations as may be necessary or appropriate to
carry out this section.’’.
(b) UNMARRIED RATE MADE APPLICABLE.—So much
of subsection (c) of section 1 as precedes the table is amend-
ed to read as follows:
‘‘(c) SEPARATE
OR UNMARRIED RETURN RATE.—
There is hereby imposed on the taxable income of every indi-
vidual (other than a married individual (as defined in sec-
tion 7703) filing a return which is not a combined return
under section 6013A, a surviving spouse as defined in sec-