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removed. (2) Conforming change. The Table of Contents of Rev. Proc. 2024-40 is modified by removing the entry for section 2.25, "Election to Expense Certain Depreciable Assets." SECTION 4. 2026 ADJUSTED ITEMS .01 Tax Rate Tables. For taxable years beginning in 2026, the tax rate tables under § 1 are as follows: TABLE 1 - Section 1(j)(2)(A) –Married Individuals Filing Joint Returns and Surviving Spouses

TABLE 2 - Section 1(j)(2)(B) – Heads of Households If Taxable Income Is: The Tax Is:

Not over $24,800

10% of the taxable income

Over $24,800 but not over $100,800

$2,480 plus 12% of the excess over $24,800

Over $100,800 but not over $211,400

$11,600 plus 22% of the excess over $100,800

Over $211,400 but not over $403,550

$35,932 plus 24% of the excess over $211,400

Over $403,550 but not over $512,450

$82,048 plus 32% of the excess over $403,550

Over $512,450 but not over $768,700

$116,896 plus 35% of the excess over $512,450

Over $768,700

$206,583.50 plus 37% of the excess over $768,700 If Taxable Income Is: The Tax Is:

Not over $17,700

10% of the taxable income

Over $17,700 but not over $67,450

$1,770 plus 12% of the excess over $17,700

Over $67,450 but not over $105,700

$7,740 plus 22% of the excess over $67,450