For single filers, the $6,000 enhanced senior deduction is reduced by 6% for AGI in excess of $75,000 (=0 at $175,000 AGI)
For 2 seniors MFJ, the combined $12,000 senior deduction is essentially reduced by 12% for AGI in excess of $150,000 (=0 at $250,000 AGI).
The higher 12% rate of reduction is NEVER mentioned in any descriptions of this new deduction.
