This next question will be more opinion-based. During the second half of this chapter we learned about deductions from AGI (below the line deductions) which include items such as medical expenses, SALT, and charitable contributions. Since the standard deduction has been raised, fewer and fewer people find themselves being able to itemize.

After reading this IRS News Release, please share your thoughts on this topic. In your response, please explore your thoughts surrounding whether or not you think this is necessary. Do you think this should become permanent? What is the motivation to have a special exception to the rule such as this one?