exemption amount
(5) Special rules for taxable years 2018 through 2025 In the case of a taxable year beginning after December 31, 2017 , and before January 1, 2026 — (A) Exemption amount The term “exemption amount” means zero. (B) References For purposes of any other provision of this title, the reduction of the exemption amount to zero under subparagraph (A) shall not be taken into account in determining whether a deduction is allowed or allowable, or whether a taxpayer is entitled to a deduction, under this section.