Modifies 26 U.S.C. §63: replaces the $600 amount in subsection (f)(1) with $5,000; adds a new paragraph (5) to subsection (f) providing an inflation adjustment for the $5,000 amount for taxable years beginning after December 31, 2026 (with rounding to the next lowest multiple of $50) and a cross-reference for amounts for the blind; makes conforming edits to subsection (c)(4) and to 63(f)(3) as described in the section.