ing ‘‘his spouse’’ each place it appears and inserting ‘‘the 
individual’s spouse’’: 
(1) Subsections (a)(1) and (d) of section 1. 
(2) Section 2(b)(2)(A). 
(3) Subsections (d)(1)(B) and (e)(3) of section 
21. 
(4) Section 36(c)(5). 
(5) Section 71(b)(1)(C). 
(6) Section 179(d)(2)(A). 
(7) Section 318(a)(1)(A)(i). 
(8) Section 408(d)(6). 
(9) Section 469(i)(5)(B)(ii). 
(10) Section 507(d)(2)(B)(iii). 
(11) 
Clauses 
(ii) 
and 
(iii) 
of 
section 
613A(c)(8)(D). 
(12) Section 672(e)(2). 
(13) Section 704(e)(2). 
(14) Subparagraphs (A) and (B)(ii) of section 
911(c)(3). 
(15) Section 1235(c)(2). 
(16) Section 1563(e)(5). 
(17) Section 3121(b)(3)(B). 
(18) Section 4946(d). 
(19) Section 4975(e)(6). 
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(20) Subparagraphs (A)(iv) and (B) of section 
6012(a)(1). 
(21) Section 7703(a). 
(b) CONFORMING AMENDMENTS.— 
(1) The following provisions of the Internal 
Revenue Code of 1986 are each amended by striking 
‘‘his spouse’’ each place it appears and inserting 
‘‘the taxpayer’s spouse’’: 
(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). 
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(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 
‘‘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). 
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(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’’; 
(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’’; 
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