Does the new-for-2026 $1000/$2000 charitable deduction for non-itemizers reduce AGI?

I'm hoping Bill Perry and/or one of our other tax experts can answer this.

For tax year 2026, non-itemizers can deduct charitable contributions of up to $1000 (single) or $2000 (married). What I'm trying to understand is whether this deduction is taken before figuring AGI (Adjusted Gross Income) or after. I just did a quick web search and got conflicting answers---even from apparently knowledgeable sources.

Why worry about it long before we're doing our 2026 taxes? Because every fall I try to estimate what our taxable income will be for the year so as to know how much in QCDs (Qualified Charitable Donations) I should make from our RMD so as to reduce income enough to avoid an IRMAA cliff and/or a higher marginal tax bracket. I imagine there are other HDers who do the same.

Many thanks to anyone who knows the definitive answer.

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