(A) Section 2(a)(2)(B). 
(B) Subparagraphs (B) and (C) of section 
2(b)(2). 
(C) Paragraphs (2) and (6)(A) of section 
21(e). 
(D) Section 36B(e)(1). 
(E) Section 63(e)(3)(B). 
(F) Section 86(c)(1)(C)(ii). 
(G) Section 105(c)(1). 
(H) Section 135(d)(3). 
(I) Section 151(b). 
(J) Subsections (a) and (d)(7) of section 
213. 
(K) Section 1233(e)(2)(C). 
(L) Section 1239(b)(2). 
(M) Section 6504(2). 
(2) The following provisions of the Internal 
Revenue Code of 1986 are each amended by striking 
‘‘his spouse’’ each place it appears and inserting 
‘‘the employee’s spouse’’: 
(A) Section 132(m)(1). 
(B) Section 401(h)(6). 
(C) Section 3402(l)(3). 
(3) The following provisions of the Internal 
Revenue Code of 1986 are each amended by striking 
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‘‘his taxable year’’ each place it appears and insert-
ing ‘‘the individual’s taxable year’’: 
(A) Section 2(b)(1). 
(B) Section 7703(a)(1). 
(4) The following provisions of the Internal 
Revenue Code of 1986 are each amended by striking 
‘‘his taxable year’’ each place it appears and insert-
ing ‘‘the taxpayer’s taxable year’’: 
(A) Subparagraphs (B) and (C) of section 
2(b)(2) (as amended by paragraph (1)(B)). 
(B) Section 63(f)(1)(A). 
(5) The following provisions of the Internal 
Revenue Code of 1986 are each amended by striking 
‘‘his home’’ and inserting ‘‘the individual’s home’’: 
(A) Section 2(b)(1)(A). 
(B) Section 21(e)(4)(A)(i). 
(C) Section 7703(b)(1). 
(6) The Internal Revenue Code of 1986, as 
amended by this section, is amended— 
(A) in section 2(a)(1)(A), by striking ‘‘his 
two taxable years’’ and inserting ‘‘the tax-
payer’s two taxable years’’; 
(B) in section 2(a)(1)(B), by striking ‘‘his 
home’’ and inserting ‘‘the taxpayer’s home’’; 
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(C) in paragraphs (1)(A) and (2)(A) of 
section 63(f), by striking ‘‘for himself if he’’ 
both places it appears and inserting ‘‘for the 
taxpayer if the taxpayer’’; 
(D) in section 63(f)(4), by striking ‘‘his’’ 
both places it appears and inserting ‘‘the indi-
vidual’s’’; 
(E) in section 105(b)— 
(i) by striking ‘‘his spouse, his de-
pendents’’ and inserting ‘‘the taxpayer’s 
spouse, the taxpayer’s dependents’’; and 
(ii) by striking ‘‘by him’’; 
(F) in the heading of section 119(a), by 
striking ‘‘, HIS SPOUSE, AND HIS DEPEND-
ENTS’’ and inserting ‘‘AND THE EMPLOYEE’S 
SPOUSE AND DEPENDENTS’’; 
(G) in section 119(a), by striking ‘‘him, his 
spouse, or any of his dependents by or on be-
half of his employer’’ and inserting ‘‘the em-
ployee or the employee’s spouse or dependents 
by or on behalf of the employer of the em-
ployee’’; 
(H) in section 119(a)(2), by striking ‘‘his’’ 
both places it appears and inserting ‘‘the em-
ployee’s’’; 
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(I) in section 119(d)(3)(B), by striking 
‘‘his spouse, and any of his dependents’’ and in-
serting ‘‘the employee’s spouse, and any of the 
employee’s dependents’’; 
(J) in section 129(b)(2), by striking ‘‘him-
self’’ and inserting ‘‘the spouse’s self’’; 
(K) in section 170(b)(1)(F)(iii)— 
(i) by striking ‘‘his spouse’’ and in-
serting ‘‘the spouse of such donor’’; and 
(ii) by striking ‘‘his death or after the 
death of his surviving spouse if she’’ and 
inserting ‘‘the death of the donor or after 
the death of the donor’s surviving spouse if 
such surviving spouse’’; 
(L) in section 213(c)(1)— 
(i) by striking ‘‘his estate’’ and insert-
ing ‘‘the estate of the taxpayer’’; and 
(ii) by striking ‘‘his death’’ and insert-
ing ‘‘the death of the taxpayer’’; 
(M) in section 213(d)(7), by striking ‘‘he’’ 
and inserting ‘‘the taxpayer’’; 
(N) in section 217(g)— 
(i) by striking ‘‘, his spouse, or his de-
pendents’’ in paragraph (2) and inserting 
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‘‘or the spouse or dependents of such mem-
ber’’; 
(ii) by striking ‘‘his dependents’’ in 
paragraph (3) and inserting ‘‘dependents’’; 
and 
(iii) by striking ‘‘his spouse’’ each 
place it appears in paragraph (3) and in-
serting ‘‘the member’s spouse’’; 
(O) in section 217(i)(3)(A), by striking 
‘‘his’’; 
(P) in section 267(c), by striking ‘‘his’’ 
each place it appears and inserting ‘‘the individ-
ual’s’’; 
(Q) in section 318(a)(1)(A)(ii), by striking 
‘‘his’’ and inserting ‘‘the individual’s’’; 
(R) in section 402(l)(4)(D), by striking ‘‘, 
his spouse, and dependents’’ and inserting ‘‘and 
the spouse and dependents of such officer’’; 
(S) in section 415(l)(2)(B), by striking ‘‘, 
his spouse, or his dependents’’ and inserting 
‘‘or the participant’s spouse or dependents’’; 
(T) in section 420(f)(6)(A), by striking 
‘‘his covered spouse and dependents’’ each place 
it appears and inserting ‘‘the covered spouse 
and dependents of such retiree’’; 
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(U) in section 424(d)(1), by striking ‘‘his’’ 
and inserting ‘‘the individual’s’’; 
(V) in section 544(a)(2), by striking ‘‘his’’ 
each place it appears and inserting ‘‘the individ-
ual’s’’; 
(W) in section 911(c)(3), by striking 
‘‘him’’ each place it appears in subparagraphs 
(A) and (B)(ii) and inserting ‘‘the individual’’; 
(X) in section 1015(d)(3), by striking ‘‘his 
spouse’’ and inserting ‘‘the donor’s spouse’’; 
(Y) in section 1563(e)— 
(i) by striking ‘‘his children’’ both 
places it appears in paragraphs (5)(D) and 
(6)(A) and inserting ‘‘the individual’s chil-
dren’’; and 
(ii) by striking ‘‘his parents’’ both 
places it appears in subparagraphs (A) and 
(B) of paragraph (6) and inserting ‘‘the 
individual’s parents’’; 
(Z) in section 1563(f)(2)(B), by striking 
‘‘him’’ and inserting ‘‘the individual’’; 
(AA) in section 2012(c), by striking ‘‘his 
spouse’’ and inserting ‘‘the decedent’s spouse’’; 
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(BB) in section 2032A(e)(10), by striking 
‘‘his surviving spouse’’ and inserting ‘‘the dece-
dent’s surviving spouse’’; 
(CC) in section 2035(b)— 
(i) by striking ‘‘his estate’’ and insert-
ing ‘‘the decedent’s estate’’; and 
(ii) by striking ‘‘his spouse’’ and in-
serting ‘‘the decedent’s spouse’’; 
(DD) in subsections (a) and (b)(5) of sec-
tion 2056, by striking ‘‘his’’; 
(EE) in section 2523(b)— 
(i) by striking ‘‘(or his heirs or as-
signs) or such person (or his heirs or as-
signs)’’ in paragraph (1) and inserting 
‘‘(or the donor’s heirs or assigns) or such 
person (or such person’s heirs or assigns)’’; 
(ii) by striking ‘‘himself’’ in para-
graph (1) and inserting ‘‘the donor’s self’’; 
(iii) by striking ‘‘he’’ in paragraph (2) 
and inserting ‘‘the donor’’; and 
(iv) by striking ‘‘him’’ each place it 
appears in the matter following paragraph 
(2) and inserting ‘‘the donor’’; 
(FF) in section 2523(d), by striking ‘‘him-
self’’ and inserting ‘‘the donor’s self’’; 
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(GG) in section 2523(e), by striking ‘‘his 
spouse’’ and inserting ‘‘the donor’s spouse’’; 
(HH) in section 3121(b)(3)— 
(i) by striking ‘‘his father’’ in sub-
paragraph (A) and inserting ‘‘the child’s 
father’’; 
(ii) by striking ‘‘his father’’ in sub-
paragraph (B) and inserting ‘‘the individ-
ual’s father’’; and 
(iii) by striking ‘‘his son’’ in subpara-
graph (B) and inserting ‘‘the individual’s 
son’’; 
(II) in section 3306(c)(5)— 
(i) by striking ‘‘his son’’ and inserting 
‘‘the individual’s son’’; and 
(ii) by striking ‘‘his father’’ and in-
serting ‘‘the child’s father’’; 
(JJ) in section 3402(l)— 
(i) by striking ‘‘he’’ each place it ap-
pears in paragraphs (2) and (3)(A) and in-
serting ‘‘the employee’’; and 
(ii) by striking ‘‘his taxable year’’ 
both places it appears in paragraph (3)(B) 
and inserting ‘‘the employee’s taxable 
year’’; 
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(KK) in section 4905(a), by striking ‘‘his 
spouse’’ and inserting ‘‘such person’s spouse’’; 
(LL) in section 6046(c), by striking ‘‘his’’ 
both places it appears and inserting ‘‘the indi-
vidual’s’’; 
(MM) in section 6103(e)(1)(A)(ii), by 
striking ‘‘him’’ and inserting ‘‘the individual’’; 
(NN) in section 7448(a)(8), by striking 
‘‘his death’’ and inserting ‘‘the individual’s 
death’’; 
(OO) in subsections (d), (m), and (n) of 
section 7448, by striking ‘‘his’’ each place it ap-
pears and inserting ‘‘the individual’s’’; 
(PP) in subsection (m) of section 7448, as 
so amended, by striking ‘‘he’’ each place it ap-
pears and inserting ‘‘such judge or special trial 
judge’’; and 
(QQ) in section 7448(q)— 
(i) by striking ‘‘his’’ both places it ap-
pears and inserting ‘‘such judge’s’’; and 
(ii) by striking ‘‘to bring himself’’ and 
inserting ‘‘to come’’. 
Æ 
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