With you 100%. There's no economic justification for these arbitrary designations that pick winners-and-losers. The rationale for these deductions was grounded

With you 100%. There's no economic justification for these arbitrary designations that pick winners-and-losers. The rationale for these deductions was grounded in the acknowledgment of real expenses that can affect one's ability to pay. And, also fairness: that is, not taxing people on taxes. These expenses don't just magically disappear because a political party decided to favor other groups and needed to pay for it. Don't understand how it's Constitutional either. For instance, it's no secret that regions with the highest SALTs tend to be Democratic strongholds. Picking winners and losers along those lines is outrageous.