{
 "protocol": "verified-facts/0.3",
 "key": "us/income-tax/senior-deduction-phase-out-start-married-joint",
 "label": "Enhanced deduction for seniors: MAGI where the phase-out starts, joint filers",
 "value": 150000,
 "unit": "USD MAGI",
 "period": "2026",
 "effectiveFrom": "2025-01-01",
 "effectiveTo": "2028-12-31",
 "source": "https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors",
 "quote": "Deduction phases out for taxpayers with modified adjusted gross income over $75,000 ($150,000 for joint filers).",
 "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:f3c2ca6965f718ddf6676e1749d0770bb33db46daf8dfd8705c90c622efa07a0",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..Xt7ygdZmDeJfSp5mw-s1GOCnPquIsSdo3gCEqpRD89t0smiwPmvYSnihdjjB63-w2-6B9GtkMawPutHuJyXYCw",
  "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-start-married-joint",
  "text": "databutler.dev, verified 2026-10-31 against https://www.irs.gov/newsroom/one-big-beautiful-bill-act-tax-deductions-for-working-americans-and-seniors"
 }
}