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The Federal standard deduction net sucks for the plurality of Americans that live in higher cost-of-living areas. That deduction means middle-class Americans in poor states are able to claim more, and equally-classed Americans in more expensive states are able to claim less. Combined with the SALT deduction, Trump’s tax cuts cost a lot of people who don’t have money a lot of the money they need to live.

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His tax code eliminated personal exemption though. Previously you still get to 12k exempted by combining personal exemption and standard deduction. After the tax change, everyone still gets the same 12k, asides from homeowners who have to pay more because they don’t use standard deductions and lost the personal exemption.

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