Here is Text of Unemployment Exclusion Amendment to Senate Bill
With the caveat, that I haven't yet looked at the final "Manager's Amendment" (No. 1398) that made technical corrections and was passed by voice vote. This is from the Wyden Amendment 1378. It looks to me like: 1) $150,000 is same for every filing status; 2) it's all-or-nothing, no phase-out.
SEC. 9042. SUSPENSION OF TAX ON PORTION OF UNEMPLOYMENT
COMPENSATION.
(a) In General.--Section 85 of the Internal Revenue Code of
1986 is amended by adding at the end the following new
subsection:
``(c) Special Rule for 2020.--
``(1) In general.--In the case of any taxable year
beginning in 2020, if the adjusted gross income of the
taxpayer for such taxable year is less than $150,000, the
gross income of such taxpayer shall not include so much of
the unemployment compensation received by such taxpayer (or,
in the case of a joint return, received by each spouse) as
does not exceed $10,200.
``(2) Application.--For purposes of paragraph (1), the
adjusted gross income of the taxpayer shall be determined--
``(A) after application of sections 86, 135, 137, 219, 221,
222, and 469, and
``(B) without regard to this section.''.
