Sec. 70101. Extension and enhancement of reduced rates
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Section 1(j) is amended— in paragraph (1), by striking , and before January 1, 2026 , and by striking in the heading and inserting 2018 through 2025 . beginning after 2017 Section 1(j)(3)(B)(i) is amended by inserting solely for purposes of determining the dollar amounts at which any rate bracket higher than 12 percent ends and at which any rate bracket higher than 22 percent begins, before subsection (f)(3) . The amendments made by this section shall apply to taxable years beginning after December 31, 2025.