No Passive Loss Difference for Single or Married

[Austin N.]

From my research, it appears that a single individual can write-off $25k in passive losses for non-real estate professionals if their AGI is less than $100k. This benefit is phased out to 0 as income reaches $150k. I was expecting to see this $25k and $100k limits doubled for couples married filing jointly (50/200), but it seems like it remains $25k/$100k.

If my understanding is correct, there are two ways a couple (John and Jane) who own real estate can proceed.

*John and Jane both have ~AGI of $75k

Situation 1:

John is single and has $25k in RE losses, since his AGI is <$100k, he can offset his income with the $25k in losses.

Jane is in the same situation as John.

Combined write off: $50k

Situation 2:

John and Jane get married, and file Married jointly. Their combined AGI is $150k, and have $50k in passive RE losses. Since they have reached the $150k AGI they cannot write off any passive losses. 

Combined write off: $0

Is my understanding of this correct? If so, John and Jane should have a ceremony and not file any paperwork!