(A) and (B) shall be applied— (i) by substituting $200,000 for $400,000 each place it appears, (ii) by substituting $30,000 for $60,000 each place it appears, and (iii) by substituting $300,000 for $600,000 in subparagraph (B)(ii). (E) Estates and trusts In the case of an estate or trust, adjusted gross income shall be determined as provided in section 67(e). (F) Denial of deduction to billionaires Unless the taxpayer has less than $1,000,000,000 ($500,000,000 in the case of a married individual filing a separate return) in assets as of the close of the taxable year (and attests to such fact under penalty of perjury at such time and in such manner as the Secretary may provide)— (i) subparagraph (A) shall be applied— (I) by substituting zero for $400,000 , and (II) by substituting zero for $60,000 , and (ii) subparagraphs (B) and (D) shall not apply. For purposes of this subparagraph, the term assets means all property, real or personal, tangible or intangible, wherever situated (within the meaning of section 2031) and such property shall be valued in the same manner as for purposes of part III of subchapter A of chapter 11. . (b) Effective date The amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act. (c) Appropriations to Federal Supplementary Medical Insurance Trust Fund (1) In general There are hereby appropriated to the Federal Supplementary Medical Insurance Trust Fund amounts equivalent to the amounts received in the Treasury by reason of the amendment made by subsection (a). Rules similar to the rules of section 9601 of the Internal Revenue Code of 1986 shall apply with respect to transfers made by reason of the preceding sentence. (2) Conforming amendment Section 1841(a) of the Social Security Act ( 42 U.S.C. 1395t ) is amended by inserting , or section 2(b) of the SALT Act , after this part . 3. Providing coverage for hearing care under the Medicare program (a) Provision of audiology services by qualified audiologists and qualified hearing