Section 5
SEC. 5. Subsection (d) of Section twenty-three of the same Act is hereby amended to read as follows: "(d) Change of status.— If the taxpayer married or should have additional dependents as defined in subsection (c) above during the taxable year the taxpayer may claim the corresponding personal exemptions in full for such year. "If the taxpayer should die during the taxable year, his estate may still claim the personal and additional deductions for himself and his dependents as if he died at the close of such year. "If the spouse or any of the dependents should die during the year, the taxpayer may still claim the same deductions as if they died at the close of such year."