Answers to your questions below:
A. No, this is not a new rule. A Simplified Employee Pension (SEP-IRA) is considered an employer-sponsored retirement plan, meaning if you contribute to one, you are "covered at work". This means that your ability to deduct contributions to a separate, personal traditional IRA is subject to income-based limits (MAGI) set by the IRS.
B. It depends if your income exceeds certain income limits. For 2025 If you are married and your spouse is covered by a retirement plan at work; and you aren’t, and you live with your spouse or file a joint return, your deduction is phased out if your MAGI is more than $236,000 but less than $246,000. If your MAGI is $246,000 or more, you can’t take a deduction for contributions to a traditional IRA.
C. It depends if your MAGI exceeds certain income limits. Like Bsch4477 mentions in his post, you should run a few scenarios to see which would give you the most advantageous outcome.
Here are a few IRS links that provide more information on this:
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