An Act to amend the Internal Revenue Code of 1954 to provide rules relating to the deduction for personal exemptions for children of parents who are divorced or separated
PL 90-78 (H.R.6056), enacted 08/31/1967

81 STAT.] 
PUBLIC LAW 90-78-AUG, 31, 1967 
191 
EFFECTIVE DATES 
SEC. 405. (a) Except as provided in subsections (b) and (c) of this 
section, this Act shall become effective on the first day of the first cal-
endar month which begins more than ten days after the date of en-
actment of this Act. 
(b) The amendments made by section 203 of this Act shall become 
effective upon enactment. 
(c) The amendments made by title II of this Act relating to the pay-
ment of burial benefits in the case of veterans of the Vietnam era shall 
become effective on the date of enactment of this Act. If the burial 
allowance authorized by section 902 of title 38, United States Code, is 8o^stat^*29^ '^^' 
[)ayable solely by virtue of the enactment of this Act, the two-year 
period for filing applications, referi-ed to in section 904 of such title 
38, shall not end, with respect to an individual whose death occurred 
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prior to the enactment of this Act, before the expiration of the two-
year period which begins on the date of enactment of this Act, or, in 
any case involving the correction of a discharge after the date of 
enactment of this Act, before the expiration of two years from the 
date of such correction. 
Approved August 31, 1967. 
Public Law\90-78 
AN A C T 
August 31, 1967 
To amend the Internal Revenue Ck)de of 1954 to provide rules relating to the 
[H. R. 6O56] 
deduction for personal exemptions for children of parents who are divorced 
or separated. 
Income taxes. 
Exemptions for 
26 u s e 15 1. 
Be it enacted hy the Senate and House of Representatives 
of the 
Vnited States of America in Congress assembled^ That (a) section 
152 of the Internal Revenue Code of 1954 is amended by adding at the children ordl-
end thereof the following new subsection: 
''°68A^S^^'^ 4 3
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"(e) 
SUPPORT TEST IN CASE or CHILD or DIVORCED PARENTS, ETC.— 
26 vsc isi.' 
" (1) GENERAL RULE.—If— 
"(A) a child (as defined in section 151(e)(3)) receives 
over half of his support, during the calendar year from his 
parents who are divorced or legally separated under a decree 
of divorce or separate maintenance, or who are separated 
under a written separation agreement, and 
"(B) such child is in the custody of one or both of his 
parents for more than one-half of the calendar year, 
such child shall be treated, for purposes of subsection (a), as 
receiving over half of his support during the calendar year from 
the parent having custody for a greater portion of the calendar 
year unless he is treated, under the provisions of paragraph (2), 
as having received over half of his support for such year from the 
other parent (referred to in this subsection as the parent not 
having custody). 
"(2) SPECIAL RULE.—The child of parents described in para-
graph (1) shall be treated as having received over half of his sup-
port during the calendar year from the parent not having cijstody 
if— 
"(A) (i) the decree of divorce or of separate maintenance, 
or a written agreement between the parents applicable to the 
taxable year beginning in such calendar year, provides that 
85-622 0-68—15 
192 
PUBLIC LAW 90-79-AUG. 31, 1967 
[81 STAT. 
the parent not having custody shall be entitled to any deduc-
tion allowable under section 151 for such child, and 
"(ii) such parent not having custody provides at least $600 
for the support of such child during the calendar year, or 
"(B) (i) the parent not having custody provides $1,200 or 
more for the support of such child (or if there is more than 
one such child, $1,200 or more for all of such children) for 
the calendar year, and 
"(ii) the parent having custody of such child does not 
clearly establish that he provided more for the support of such 
child during the calendar year than the parent not having 
custody. 
For the purposes of this paragraph, amounts expended for the 
support of a child or children shall be treated as received from the 
parent not having custody to the extent that such parent provided 
amounts for such support. 
" (3) ITEMIZED STATEMENT REQUIRED.—If a taxpayer claims that 
paragraph (2) (B) applies with respect to a child for a calendar 
year and the other parent claims that paragraph (2)(B)(i) is 
not satisfied or claims to have provided more for the support of 
such child during such calendar year than the taxpayer, each 
parent shall be entitled to receive, under regulations to be pre-
scribed by the Secretary or his delegate, an itemized statement 
of the expenditures upon which the other parent's claim of support 
is^ased. 
" (4) EXCEPTION FOR MULTIPLE-SUPPORT AGREEMENT.—The pro-
visions of this subsection shall not apply in any case where over 
half of the support of the child is treated as having been received 
from a taxpayer under the provisions of subsection (c). 
"(5) KEGULATIONS.—The Secretary or his delegate shall pre-
scribe such regulations as may be necessary to carry out the pur-
poses of this subsection." 
26'uscr*i52^' 
(^) Subsection (a) of such section 152 is amended by striking out 
"subsection (c)" and inserting in lieu thereof "subsection (c) or (e)". 
Effective date. 
gj,(>^ 2. The amendments made by the first section of this Act shall 
apply with respect to taxable years beginning after December 31,1966. 
Approved August 31, 1967. 
Public Law 90-79 
August 31, 1967 
A N A C T 
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To increase the amount of real and personal property which may be held by the 
American Academy in Rome. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That the Act entitled 
Rom'V!""' "' 
"An Act to permit the American Academy in Rome to enlarge its 
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purposes, and for other purposes", approved June 6, 1912 (37 Stat. 
124), as amended (43 Stat. 635), is hereby amended by striking out 
"$10,000,000" and inserting in lieu thereof "$25,000,000". 
Approved August 31, 1967. 
American 
Academy in 
increase.