INTERNAL PROTOTYPE — NOT LEGAL ADVICE — DO NOT SEND

26 U.S.C. § 42

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26 U.S.C. § 42
Parent Document
26 U.S.C. § 42

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In the case of calendar years beginning after December 31, 2025 , each of the dollar amounts in effect under clauses (I) and (II) of subparagraph (C)(ii) for any calendar year (after any increase under subparagraph (H)) shall be increased by multiplying such dollar amount by 1.12.