@BobKamman @rbynaker The more I read the amendment text, it seems so clear that none of the UI should not be included in the AGI - 150k calculation.   I verified the final language as well in the Signed bill.  It did not change.  Does anyone else have a differing view of what "workout regard to this section" means?  The prevailing view is that they are referring to section 85 and that would mean that all UI would be excluded from the calc.  IRS clearly thinks differently, at least as of now.