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.09 Employee Health Insurance Expense of Small Employers. For taxable years beginning in 2026, the dollar amount in effect under § 45R(d)(3)(B) is $34,100. This amount is used under § 45R(c) for limiting the small employer health insurance credit and under § 45R(d)(1)(B) for determining who is an eligible small employer for purposes of the credit. .10 Exemption Amounts for Alternative Minimum Tax. For taxable years beginning in 2026, the exemption amounts under § 55(d)(1) are: Filing status Exemption amount Joint Returns or Surviving Spouses $140,200 Unmarried Individuals (other than Surviving Spouses) $90,100 Married Individuals Filing Separate Returns $70,100 Estates and Trusts $31,400

For taxable years beginning in 2026, under § 55(b)(1), the excess taxable income above which the 28 percent tax rate applies is: Filing status Excess taxable income Married Individuals Filing Separate Returns $122,250 All Other Taxpayers $244,500

For taxable years beginning in 2026, the amounts used under § 55(d)(2) to determine the phaseout of the exemption amounts are: