Philosophically, I think W2 workers should be able to deduct all of the expenses that are necessary and proper to earn one's income - commuting, professional cl

Philosophically, I think W2 workers should be able to deduct all of the expenses that are necessary and proper to earn one's income - commuting, professional clothes, a portion of food and housing, etc. What makes it a pragmatic non-starter is that it pushes individuals into even more accounting minutiae, which is its own form of horrible. Also keep in mind that interest on a loan is being reported as income elsewhere, so it is being taxed. It's just being taxed one less time. Politically, I don't see the point of singling out people who aren't short housing (aka they own one home) but still have a mortgage. Remember with rental properties all expenses are straightforwardly deductible (or depreciable), because revenue that pays expenses is distinct from income.