The IRS has just issued cost-of-living adjustments for federal tax purposes. See Rev Proc 2021-45, 2021-48 IRB; IR 2021-219, 11/10/2021.
With regard to section 199A, the rev. proc. provides as follows:
Income-based limitations on Sec. 199A/qualified business income deduction. For 2022, taxpayers with taxable income above $170,050 for single and head of household returns, $340,100 for joint filers, and $170,050 for married filing separate returns are subject to certain limitations on the Code Sec. 199A deduction. The 2021 amounts were $164,900, $329,850, and $164,925.