(a) In general Section 164(b)(7)(A)(ii) of the Internal Revenue Code of 1986 is amended by striking 2026, $40,400, and inserting the following: 2026— (I) except as provided in subclauses (II) and (III), $40,400, (II) in the case of a joint return, 200 percent of the dollar amount under subclause (I), and (III) in the case of a married individual filing a separate return, 50 percent of the dollar amount under subclause (I),. (b) Modified adjusted gross income threshold amount Section 164(b)(7)(B)(ii)(II) of such Code is amended by striking 2026, $505,000, and and inserting the following: 2026— (aa) except as provided in subitems (bb) and (cc), $505,000, (bb) in the case of a joint return, 200 percent of the dollar amount under subitem (aa), and (cc) in the case of a married individual filing a separate return, 50 percent of the dollar amount under subitem (aa), and. (c) Conforming amendments (1) Subparagraphs (A)(iii) and (B)(ii)(III) of section 164(b)(7) of such Code are each amended— (A) by inserting with respect to the filling status of the taxpayer for the taxable year, before 101 percent, and (B) by inserting, with respect to such filing status, after in effect. (2) Section 164(b)(6)(B) of such Code is amended by striking (half the applicable limitation amount in the case of a married individual filing a separate return). (3) Section 164(b)(7)(A)(iv) of such Code is amended by inserting (half such amount in the case of a married individual filing a separate return). (4) Section 164(b)(7)(B)(i) of such Code is amended by striking (half the threshold amount in the case of a married individual filing a separate return). (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2026.