§13215

n 86 for 1994 and succeeding taxable years and established an adjusted base amount of zero for married taxpayers who file separate returns and do not live apart for the entire taxable year. Omnibus Budget Reconciliation Act of 1993, Pub. L. 103-66, sec. 13215(b), 107 Stat. 312, 476. Petitioner argues that the legislative history quoted above shows that Congress did not intend to eliminate the Social Security "tax base" of taxpayers such as himself and Ms. Clark because his income for 1995 was fi