Phase-out of itemized deductions based on adjusted gross income (AGI) is suspended
Itemized deduction for home equity interest (other than acquisition debt) is no longer allowed.
Itemized deduction for miscellaneous itemized deductions subject to the 2% floor is no longer allowed. Examples include investment expenses unreimbursed employee business expenses and tax preparation fees.
Personal casualty loss and theft deductions are eliminated unless the loss is incurred in a federally declared disaster area.
The moving expense deduction and income exclusion is allowed only to members of the Armed Forces (or their spouses or dependents).
No charitable contribution deduction is allowed for a payment to a higher educational institution in exchange for the right to purchase tickets or seating at and athletic event
Alimony is not deductible be the payer nor includible in income by the recipient for agreements entered into after December 31, 2018.
Effective for 2019 the shared responsibility payment under the Affordable Care Act for not having minimum essential health insurance coverage is zero