Tax provisions that were eliminated

  • Personal exemption deductions are suspended.
  • 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

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