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@jesusbowls wrote:

It's POSSIBLE that the new phase-in range doesn't take effect until tax year 2026, but based on my reading, it's applicable for 2025 as well.

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It doesn't start until 2026.

Section 70105 of the Act extends the deduction and changes the phaseout, but it also says "EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025."

See also line 23 of Form 8995-A.

https://www.irs.gov/pub/irs-pdf/f8995a.pdf