[gertlex]

> > a few years ago, the IRS stopped allowing the $1M to be deducted

> It was Trump's 2017 Tax Cuts and Jobs Act, which amended IRS code.

And took effect in 2022 (per what I've read elsewhere, and other comments on this post; could be off by a year)

(just clarifying that the effect was "a few years ago", but I agree that it's important to know the origin of it, which you were pointing out)