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(3) Aged or blind. For taxable years beginning in 2020, the additional standard deduction amount under § 63(f) for the aged or the blind is $1,300. The additional standard deduction amount is increased to $1,650 if the individual is also unmarried and not a surviving spouse. .17 Cafeteria Plans. For taxable years beginning in 2020, the dollar limitation under § 125(i) on voluntary employee salary reductions for contributions to health flexible spending arrangements is $2,750. .18 Qualified Transportation Fringe Benefit. For taxable years beginning in 2020, the monthly limitation under § 132(f)(2)(A) regarding the aggregate fringe benefit exclusion amount for transportation in a commuter highway vehicle and any transit pass is $270. The monthly limitation under § 132(f)(2)(B) regarding the fringe benefit exclusion amount for qualified parking is $270. .19 Income from United States Savings Bonds for Taxpayers Who Pay Qualified Higher Education Expenses. For taxable years beginning in 2020, the exclusion under § 135, regarding income from United States savings bonds for taxpayers who pay qualified higher education expenses, begins to phase out for modified adjusted gross income above $123,550 for joint returns and $82,350 for all other returns. The exclusion is completely phased out for modified adjusted gross income of $153,550 or more for joint returns and $97,350 or more for all other returns. .20 Adoption Assistance Programs. For taxable years beginning in 2020, under § 137(a)(2), the amount that can be excluded from an employee’s gross income for the adoption of a child with special needs is $14,300. For taxable years beginning in 2020, under § 137(b)(1) the maximum amount that can be excluded from an employee’s gross