I am most concerned with the initial faulty logic of Congress creating a fixed threshold of modified AGI.

As Lacerte software makers have it now, for example, taxpayers are being penalized with the inclusion of UI at pushing them above the $150K! I am most certain, this was not the intent of Congress. 

Also, to imagine only a $1 difference gives a taxpayer all or nothing of the $10,200 per individual exclusion is not the original intention of Congress.

Lastly, the $150K fixed threshold applies to both a single filer as well as a married filer does not appear the original intent of Congress.