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to treat as an expense cannot exceed $1,080,000 and under § 179(b)(5)(A), the cost of any sport utility vehicle that may be taken into account under § 179 cannot exceed $27,000. Under § 179(b)(2), the $1,080,000 limitation under section 179(b)(1) is reduced (but not below zero) by the amount by which the cost of § 179 property placed in service during the 2022 taxable year exceeds $2,700,000. .26 Energy Efficient Commercial Building Deduction. For taxable years beginning in 2022, the maximum amount of the deduction allowed under section 179D(b) is $1.88. For taxable years beginning in 2022, the amount used to determine the partial allowance of the deduction under section 179D(d)(1)(A) is $0.63. .27 Qualified Business Income. For taxable years beginning in 2022, the threshold amounts under § 199A(e)(2) and phase-in range amounts under § 199A(b)(3)(B) and § 199A(d)(3)(A) are: Filing Status Threshold amount Phase-in range amount Married Individuals Filing Joint Returns $340,100 $440,100 Married Individuals Filing Separate Returns $170,050 $220,050 All Other Returns $170,050 $220,050

.28 Eligible Long-Term Care Premiums. For taxable years beginning in 2022, the limitations under § 213(d)(10), regarding eligible long-term care premiums includible in the term "medical care," are as follows: Attained Age Before the Close of the Taxable Year Limitation on Premiums 40 or less $450 More than 40 but not more than 50 $850 More than 50 but not more than 60 $1,690