First, the standard deduction for a married couple filing jointly has increased to $31,500.
For Married Filing Jointly, the IRS still looks at your "Provisional Income" (Total Income + Tax-Exempt Interest + 50% of his SSDI).
The "One Big Beautiful Bill" added the "Senior Deduction" (Age 65+).
If your spouse (or you) is age 65 or older (effective for 2025 and 2026), you get an additional $6,000 deduction per person (up to $12,000 for a couple) on top of your standard deduction.
This doesn't change the percentage of his disability that is "taxable," but it creates a much larger shield of tax-free income.
However, this deduction starts to disappear if your joint Adjusted Gross Income (AGI) is over $150,000.
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