THEODORE R. MCKELDIN, GOVERNOR 263

hereof shall be apportioned in accordance with the number
of months before and after such changes.

Beginning with the taxable year 1944 and thereafter, the
amounts allowable under (a) [and], (b), (f) and (g) here-
of shall be prorated to the date of death in the final return
of a decedent and as of the date of death the personal ex-
emption and dependent credit are terminated and not ex-
tended over the remainder of the taxable year.

(f) In addition to the personal exemption allowed in sub-
section (a) hereof, one thousand dollars ($1,000.00) if the
taxpayer is blind and one thousand dollars ($1,000.00) to
the spouse of the taxpayer if he or she be blind. Where sepa-
rate returns are filed by husband and wife, the additional ex-
emption herein provided may not be divided between them
nor claimed in full by one spouse to the exclusion of the
other spouse, but said additional exemption shall be con-
sidered personal as to each taxpayer. The term "blind", as
used herein, shall mean an individual with a central visual
acuity of 20/200 or less in the better eye with correcting
glasses. An individual with a central visual acuity of more
than 20/200 in the better eye with correcting glasses shall
also be considered blind if he has a field of vision defect in
which the peripheral field has contracted to such an extent
that the widest diameter of the visual field subtends at an
angular distance no greater than twenty (20) degrees.

(g) For all calendar years beginning after December 31,
1948, and for all fiscal years ending after that date, an ad-
ditional personal exemption of $1,000.00 shall be allowed
each taxpayer who has attained the age of sixty-five (65)
years before the close of the taxable year and an additional
personal exemption of $1,000.00 shall be allowed the tax-
payer if his spouse has attained the age of sixty-five (65)
years before the close of the taxable year. Where separate
returns are filed by husband and wife, the additional ex-
emption herein provided may not be divided between them
nor claimed in full by one spouse to the exclusion of the
other spouse, but said additional exemption shall be con-
sidered personal as to each taxpayer. The taxpayer shall be
allowed an additional dependent credit of $600.00 for each
dependent who has attained the age of sixty-five (65) years
before the close of the taxable year.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1954.

Approved April 2, 1954.