August 8, 2025
Deductions available as an alternative to the basic standard deduction in order to consider large or unusual personal expenditures that affect a taxpayer’s ability to pay, typically including charitable contributions, mortgage interest, property taxes, and very large medical expenses.
« Back to Glossary IndexAuthor
ITEP is a non-profit, non-partisan tax policy organization. We conduct rigorous analyses of tax and economic proposals and provide data-driven recommendations to shape equitable and sustainable tax systems.
Tax research and policy news in your inbox.
Your gift to ITEP promotes tax justice. With your help, we do research that supports taxing millionaires and billionaires, taxing big corporations and raising revenue for the things our people, our communities and our planet need.
Together, we can create a country with more economic justice, more racial justice, more climate justice… and more tax justice.
