SALT deduction 2025 & 2026

Is the SALT going up to 40,000 for 2025 tax returns or starting after Dec 31, 2025?  I think I'm reading conflicting or old info.  We were posting earlier how to prepare estimates with the new 40,000 limit but that was for 2025 taxes.  But now it seems to be for 2026 taxes starting next year.   

 

And also the extra 1,000 (2,000 MFJ) charity added on to the Standard Deduction, for 2025 or 2026?