One personal exemption is allowed per taxpayer, and additional such deductions are allowed for each child or certain other individuals supported by the taxpayer.
The income tax law in its modern form -- which began in the year 1913 -- included a provision for a personal exemption amount of $3,000 ($57,000 in 2005 dollars), or $4,000 for married couples.
To help offset the increased rate, he also sought to triple the amount shielded from taxation (or the personal exemption) from $2,000 per person to $6,000.