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Yucky 3 points ago +3 / -0

I hate to be the buzzkill, but this provision was repealed in the 2017 Tax Cuts & Jobs Act, which he promoted heavily and signed with great enthusiasm. Perhaps he was unaware of it, or perhaps it seemed like a good idea at the time, or perhaps he didn't like it, but went along with it just to get the larger package through. Regardless, the repeal of this deduction was a recent thing.

That said, given the circumstances, it's probably a good idea to bring it back.