2025.
2026.
Here are the excerpts from the Act that was passed:
SEC. 70120. STATE AND LOCAL TAXES ... any taxable year beginning in calendar year 2025, $40,000.
SEC. 70424. CHARITABLE CONTRIBUTIONS OF INDIVIDUALS WHO DO NOT ELECT TO ITEMIZE ... shall apply to taxable years beginning after December 31, 2025.
https://www.congress.gov/bill/119th-congress/house-bill/1/text
