For tax years prior to 2018, taxpayers used to be able take both a smaller standard deduction and a personal & dependency exemption. The Tax Cuts and Jobs Act which became effective in 2018 made a temporary change to these rules for tax years 2018 to 2025 by eliminating the personal and dependency exemption and significantly increasing (basically doubling) the standard deduction. These new higher (but temporary) standard deduction amounts are discussed in Chapter 4 and detailed on Appendix C page 2.

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All new tax laws need to be codified in the Internal Revenue Code. Please provide the proper IRC citations for each of these two IRC changes - the increase in standard deduction for tax years 2018-2025 and the elimination of the personal and dependency exemption for tax years 2018-2025. Hint: both citations are contained in Subchapter B - Computation of Taxable Income, but each is in a different IRC section #. Make sure to use proper IRC citations by starting with IRC and then reference the correct #s, lower case letters, upper case letters, etc. and in the correct order.