The changes reach contributions after December 31, 2025
What the document says“Except as otherwise provided in this subsection, the amendments made by this section shall apply to contributions made after December 31, 2025.”
The section applies its amendments to contributions made after December 31, 2025, except that the change to the inflation adjustment applies to taxable years beginning after December 31, 2025.
What the document actually says“Except as otherwise provided in this subsection, the amendments made by this section shall apply to contributions made after December 31, 2025.”
The changes reach money paid in after December 31, 2025. One part of the section is treated apart.
That part is the inflation change. It starts with tax years after the same date. Money paid in before then is not touched.
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