SECTION 2. CHANGE MADE FROM PRECEDING YEAR

SECTION 3. 1996 ADJUSTED ITEMS

Code Section

.01 Tax Rate Tables 1(a)–(e) .02 Unearned Income of Minor Children Taxed 1(g) as if Parent’s Income (the ‘‘Kiddie Tax’’) 1(G) .03 Earned Income Tax Credit 32 .04 Standard Deduction 63 .05 Overall Limitation on Itemized Deductions 68 .06 Qualified Transportation Fringe 132(f) .07 Income from United States Savings Bonds for Taxpayers Who Pay Qualified Higher Education 135

Expenses

.08 Personal Exemption 151 .09 Insubstantial Benefit Limitations for Contributions Associated with Charitable Fund-Raising

513(H)

Campaigns

.10 Luxury Automobile Excise Tax 4001 & 4003 .11 Reporting Exception for Certain Exempt Organizations with Nondeductible Lobbying Expenditures 6033(e)(3)