State and Local Taxes

Deduction of Self- 5102 sub§11 $7,229,600 $8,342,400

employed Health and Long-

term Care Insurance Premiums

Exclusion of Capital 5102 sub§11 $53,720,000 $57,480,400

Gains at Death

Amortization of Business 5102 sub§11$549,138 $549,138

Start-up Costs

Depreciation on Equipment 5102 sub§11$2,454,789 $6,619,164

in Excess of Alternative

Depreciation System

Depreciation of Rental 5102 sub§11 $3,303,780 $3,867,840

Housing in Excess of

Alternative Depreciation

System

Depreciation on Buildings 5102 sub§11$805,800 $1,128,120

Other than Rental

Housing in Excess of

Alternative Depreciation

System

Exclusion of Capital 5102 sub§11 $16,748,702 $16,931,748

Gains on Homes Sales

Exclusion of Interest on 5102 sub§11$328,766 $328,766

State and Local Rental-

housing Bonds

Exclusion of Interest 5102 sub§11 $1,315,066 $1,315,066

on State and Local

Owner-housing Bonds

Deduction of Property 5102 sub§11 $28,664,676 $31,174,980

Tax on Owner-occupied

Homes

Deductibility of Mortgage 5102 sub§11$36,202,224 $37,297,164

Interest on Owner-occupied

Homes

Permanent Exemption of 5102 sub§11 $328,766 $328,766

Imputed Interest Rules