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17 .32 Threshold for Excess Business Loss. For taxable years beginning in 2025, in determining a taxpayer’s excess business loss, the amount under § 461(l)(3)(A)(ii)(II) is $313,000 ($626,000 for joint returns). .33 Treatment of Dues Paid to Agricultural or Horticultural Organizations. For taxable years beginning in 2025, the limitation under § 512(d)(1), regarding the exemption of annual dues required to be paid by a member to an agricultural or horticultural organization, is $207. .34 Insubstantial Benefit Limitations for Contributions Associated with Charitable Fund- Raising Campaigns. (1) Low cost article. For taxable years beginning in 2025, for purposes of defining the term “unrelated trade or business” for certain exempt organizations under § 513(h)(2), “low cost articles” are articles costing $13.60 or less. (2) Other insubstantial benefits. For taxable years beginning in 2025, under § 170, the $5, $25, and $50 guidelines in section 3 of Rev. Proc. 90-12, 1990-1 C.B. 471 (as amplified by Rev. Proc. 92-49, 1992-1 C.B. 987, and modified by Rev. Proc. 92-102, 1992-2 C.B. 579), for the value of insubstantial benefits that may be received by a donor in return for a contribution, without causing the contribution to fail to be fully deductible, are $13.60, $68.00 and $136.00, respectively. .35 Special Rules for Credits and Deductions. For taxable years beginning in 2025, the amount of the deduction under § 642(b)(2)(C)(i) is $5,100. .36 Tax on Insurance Companies Other than Life Insurance Companies. For taxable years beginning in 2025, under § 831(b)(2)(A)(i) the amount of the limit on net written premiums or direct written premiums (whichever is greater) is $2,850,000 to elect the