[20171115]IF10579_税收改革的关键问题：分项税收扣除额.pdf

https:/crsreports.congress.gov Updated November 15, 2017Key Issues in Tax Reform: Itemized Tax DeductionsBrief Summary of Current Law Individual tax filers have the option to claim the standard deduction or itemize their tax deductions, typically choosing whichever provides the larger tax benefit. Itemized deductions are available for a diverse set of activities such as: mortgage interest, charitable giving, state and local sales or income taxes, real property taxes, unreimbursed employee business expenses, and extraordinary medical expenses. For high-income filers, a limit on itemized deductions (“Pease” limitation) might apply, but this provision actually is structured more like an income surtax since it is triggered by income and not by the amount of deductions claimed. As shown in Table 1, 30% of all filers in the 2015 tax year chose to itemize. The average sum of itemized deductions among all filers was $28,214, but this total varied widely from one end of the income spectrum to the other. Table 1. Tax Data on Itemizers, Tax Year 2015 Adjusted Gross Income (AGI) Share of Tax Filers Who Itemize Average Sum of Deductions Claimed per Itemizer $1 to $19,999 5% $15,596 $20k to $49