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.10 Employee Health Insurance Expense of Small Employers. For taxable years beginning in 2022, the dollar amount in effect under § 45R(d)(3)(B) is $28,700. This amount is used under § 45R(c) for limiting the small employer health insurance credit and under § 45R(d)(1)(B) for determining who is an eligible small employer for purposes of the credit. .11 Exemption Amounts for Alternative Minimum Tax. For taxable years beginning in 2022, the exemption amounts under § 55(d)(1) are: Joint Returns or Surviving Spouses

$118,100 Unmarried Individuals (other than Surviving Spouses) $75,900

Married Individuals Filing Separate Returns $59,050 Estates and Trusts

$26,500 For taxable years beginning in 2022, under § 55(b)(1), the excess taxable income above which the 28 percent tax rate applies is:

Married Individuals Filing Separate Returns $103,050

Joint Returns, Unmarried Individuals (other than surviving spouses), and Estates and Trusts $206,100

For taxable years beginning in 2022, the amounts used under § 55(d)(2) to determine the phaseout of the exemption amounts are:

Threshold Complete

Phaseout amount Phaseout amount

Joint Returns or Surviving Spouses $1,079,800 $1,552,200 Unmarried Individuals (other than $539,900 $843,500 Surviving Spouses)

Married Individuals Filing Separate $539,900 $776,100