What is the income threshold for deducting MIP?

[Carl]

As per https://www.irs.gov/publications/p936/ar02.html#en_US_2016_publink1000296058

Limit on deduction.   If your adjusted gross income on Form 1040, line 38, is more than $100,000 ($50,000 if your filing status is married filing separately), the amount of your mortgage insurance premiums that are otherwise deductible is reduced and may be eliminated. If your adjusted gross income is more than $109,000 ($54,500 if married filing separately), you cannot deduct your mortgage insurance premiums.

[amy_dorofy]

Will the same income thresholds apply for the newly reinstated PMI deduction for 2017?