(a) In general.—Section 170(n)(1) of the Internal Revenue Code of 1986 is amended by striking “$10,000” and inserting “$50,000”.

(b) Effective date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

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Source author: Editor · Revision post:268:version:1 · DiscussionBridge for Astro 0.2.0-alpha.34