Assuming 2.5% inflation, the $1 million standard deduction is worth $952,000 in 2026 dollars when the tax begins in 2028 under either method. If it were adjusted every year it would stay there. Under the law's formula, which applies one year of inflation every two years, it falls to $821,000 by 2040 and $725,000 by 2050.
| nominalThreshold | realValue2026Dollars | series | taxYear |
|---|---|---|---|
| 1000000 | 952000 | As written (adjusted every other year) | 2028 |
| 1000000 | 952000 | If adjusted every year | 2028 |
| 1025000 | 952000 | As written (adjusted every other year) | 2029 |
| 1025000 | 952000 | If adjusted every year | 2029 |
| 1025000 | 929000 | As written (adjusted every other year) | 2030 |
| 1051000 | 952000 | If adjusted every year | 2030 |
| 1051000 | 929000 | As written (adjusted every other year) | 2031 |
| 1077000 | 952000 | If adjusted every year | 2031 |
| 1051000 | 906000 | As written (adjusted every other year) | 2032 |
| 1104000 | 952000 | If adjusted every year | 2032 |
| 1077000 | 906000 | As written (adjusted every other year) | 2033 |
| 1131000 | 951000 | If adjusted every year | 2033 |
| 1077000 | 884000 | As written (adjusted every other year) | 2034 |
| 1160000 | 952000 | If adjusted every year | 2034 |
| 1104000 | 884000 | As written (adjusted every other year) | 2035 |
| 1189000 | 952000 | If adjusted every year | 2035 |
| 1104000 | 862000 | As written (adjusted every other year) | 2036 |
| 1218000 | 951000 | If adjusted every year | 2036 |
| 1131000 | 862000 | As written (adjusted every other year) | 2037 |
| 1249000 | 952000 | If adjusted every year | 2037 |
| 1131000 | 841000 | As written (adjusted every other year) | 2038 |
| 1280000 | 952000 | If adjusted every year | 2038 |
| 1160000 | 841000 | As written (adjusted every other year) | 2039 |
| 1312000 | 952000 | If adjusted every year | 2039 |
| 1160000 | 821000 | As written (adjusted every other year) | 2040 |
| 1345000 | 952000 | If adjusted every year | 2040 |
| 1189000 | 821000 | As written (adjusted every other year) | 2041 |
| 1379000 | 952000 | If adjusted every year | 2041 |
| 1189000 | 801000 | As written (adjusted every other year) | 2042 |
| 1413000 | 952000 | If adjusted every year | 2042 |
| 1218000 | 800000 | As written (adjusted every other year) | 2043 |
| 1448000 | 952000 | If adjusted every year | 2043 |
| 1218000 | 781000 | As written (adjusted every other year) | 2044 |
| 1485000 | 952000 | If adjusted every year | 2044 |
| 1249000 | 781000 | As written (adjusted every other year) | 2045 |
| 1522000 | 952000 | If adjusted every year | 2045 |
| 1249000 | 762000 | As written (adjusted every other year) | 2046 |
| 1560000 | 952000 | If adjusted every year | 2046 |
| 1280000 | 762000 | As written (adjusted every other year) | 2047 |
| 1599000 | 952000 | If adjusted every year | 2047 |
| 1280000 | 744000 | As written (adjusted every other year) | 2048 |
| 1639000 | 952000 | If adjusted every year | 2048 |
| 1312000 | 744000 | As written (adjusted every other year) | 2049 |
| 1680000 | 952000 | If adjusted every year | 2049 |
| 1312000 | 725000 | As written (adjusted every other year) | 2050 |
| 1722000 | 952000 | If adjusted every year | 2050 |