{
 "protocol": "verified-facts/0.3",
 "key": "us/income-tax/senior-deduction-phase-out-rate",
 "label": "Enhanced deduction for seniors: reduction per dollar of MAGI over the start, applied to each $6,000",
 "value": 6,
 "unit": "% of MAGI over the start",
 "period": "2026",
 "effectiveFrom": "2025-01-01",
 "effectiveTo": "2028-12-31",
 "source": "https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf",
 "quote": "Line 33: Subtract line 32 from line 31. Line 34: Multiply line 33 by 6% (0.06). Line 35: Subtract line 34 from $6,000. If zero or less, enter -0-. (Schedule 1-A (Form 1040) 2025, Part V)",
 "verifiedDate": "2026-10-31",
 "nextScheduledRefresh": "2026-11-01",
 "changeCadence": "annual",
 "nextExpectedChange": "2027-01-01",
 "status": "fresh",
 "ageDays": 6,
 "maxAgeDays": null,
 "scope": "Individuals; taxable income after deductions. Schedules per § 1(j)(2)(A)–(D) as adjusted by Rev. Proc. 2025-32 § 3.01 (which also reflects OBBBA changes).",
 "hash": "sha256:55a4e61676db2e507135e2fb7cc209b3b63b5627fdf744a7123096b579d09899",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..8PWfQbkmvHB76nBkiBM4FmxQfc88A52Se44X4ngVGTLaySzutm4134DSEflmVRKwF726CDvADoxdqsRhhDUcDA",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/facts/us/income-tax/senior-deduction-phase-out-rate",
  "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/pub/irs-pdf/f1040s1a.pdf"
 }
}