Section 3402-308 - Deductions for living expensesThe following fixed sums, and no others, shall also be allowed to all taxpayers in computing net income as personal deductions on account of living expenses:
A. In the case of a single person, a personal exemption of one thousand dollars ($1,000.00), or in the case of the head of a family, or a married person living with husband or wife, a personal deduction of one thousand five hundred dollars ($1,500.00). A husband and wife living together shall receive but one personal deduction. If such husband and wife make separate returns, the personal deduction may be taken by either or divided between them.B. Four hundred dollars ($400.00) for each person (other than husband or wife) dependent upon and receiving his chief support from the taxpayer, if such dependant person is under eighteen years of age or is incapable of self-support because mentally or physically defective.C. If the status of the taxpayer, in so far as it affects the deductions allowed by this section, changes during his tax year, such deduction shall be apportioned under rules and regulations prescribed by the department in accordance with the number of months before and after such change. For the purposes of this subsection, a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it shall be considered as a month.1935, July 12, P.L. 970, No. 314, art. III, § 308.