An election is available to treat qualified dividends and long-term capital gains as investment income for purposes of the Investment Interest Expense Deduction on Form 4952. The amount of qualified dividends and long-term capital gains to be included in investment income is entered on Form 4952, Line 4g.

The amount on Form 4952. Line 4g is not eligible for the favorable qualified dividend and long-term capital gains tax rates. In tax years 2019 and earlier, it was excluded on Line 5 of the Qualified Dividends and Capital Gain Tax Worksheet. For tax year 2020, this line does not appear on the 2020 Qualified Dividends and Capital Gain Tax Worksheet. Can someone help me understand why this is the case? Was there is change in the tax law as a result of all of the legislation Congress passed in 2020 that changed the election?