Income tax, state; age deduction, increases income threshold for married filers.

Income tax; age deduction; increase income thresholdfor married filers. Increases to $100,000 the threshold at whichthe income tax deduction for taxpayers 65 or older is reduced basedon income, as such threshold applies to married taxpayers filingjointly or separately. Under current law, the threshold for marriedtaxpayers is $75,000 and the threshold for individual taxpayers is$50,000.