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15 Under § 179(b)(2), the $1,250,000 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 2025 taxable year exceeds $3,130,000. .26 Energy Efficient Commercial Buildings Deduction. For taxable years beginning in 2025, the applicable dollar value used to determine the maximum allowance of the deduction under § 179D(b)(2) is $0.58 increased (but not above $1.16) 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 2025, the applicable dollar value used to determine the increased deduction amount for certain property under § 179D(b)(3) is $2.90 increased (but not above $5.81) by $0.12 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 2025, 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 $394,600 $494,600 Married Individuals Filing Separate Returns $197,300 $247,300 All Other Returns $197,300 $247,300

.28 Eligible Long-Term Care Premiums. For taxable years beginning in 2025, the limitations under § 213(d)(10), regarding eligible long-term care premiums includible in the term “medical care”, as adjusted for inflation, are as follows: Attained Age Before the Close of the Taxable Year Limitation on Premiums 40 or less $480 More than 40 but not more than 50 $900 More than 50 but not more than 60 $1,800