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15 2024, under § 179(b)(1), the aggregate cost of any § 179 property that a taxpayer elects to treat as an expense cannot exceed $1,220,000 and under § 179(b)(5)(A), the cost of any sport utility vehicle that may be taken into account under § 179 cannot exceed $30,500. Under § 179(b)(2), the $1,220,000 limitation under § 179(b)(1) is reduced (but not below zero) by the amount by which the cost of § 179 property placed in service during the 2024 taxable year exceeds $3,050,000. .26 Energy Efficient Commercial Building Deduction. For taxable years beginning in 2024, the applicable dollar value used to determine the maximum allowance of the deduction under § 179D(b)(2) is $0.57 increased (but not above $1.13) by $0.02 for each percentage point by which the total annual energy and power costs for the buildings are certified to be reduced by a percentage greater than 25 percent. For taxable years beginning in 2024, the applicable dollar value used to determine the increased deduction amount for certain property under § 179D(b)(3) is $2.83 increased (but not above $5.65) by $0.11 for each percentage point by which the total annual energy and power costs for the building are certified to be reduced by a percentage greater than 25 percent. .27 Qualified Business Income. For taxable years beginning in 2024, 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 $383,900 $483,900 Married Individuals Filing Separate Returns $191,950 $241,950 All Other Returns $191,950 $241,950

.28 Eligible Long-Term Care Premiums. For taxable years beginning in 2024, the limitations under § 213(d)(10), regarding eligible long-term care premiums includible in the