# Bracket sensitive tax deductions
**URL:** https://boards.straightdope.com/t/bracket-sensitive-tax-deductions/628574
**Category:** Factual Questions
**Created:** [July 18, 2012, 12:34am UTC](https://boards.straightdope.com/t/bracket-sensitive-tax-deductions/628574 "2012-07-18T00:34:34Z")
**Posts on this page:** 6
**Page:** 1
### Author:  [@etv78](https://boards.straightdope.com/u/etv78)
#### Post date: [July 18, 2012, 12:34am UTC](https://boards.straightdope.com/t/bracket-sensitive-tax-deductions/628574/1 "2012-07-18T00:34:34Z")
What are the deductions that are bracket sensitive? IOW-the more you make, the smaller percentage you’re allowed to deduct?
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### Author:  [@Marley23](https://boards.straightdope.com/u/Marley23)
#### Post date: [July 18, 2012, 12:38am UTC](https://boards.straightdope.com/t/bracket-sensitive-tax-deductions/628574/2 "2012-07-18T00:38:30Z")
This appears to be a factual question, so I’m moving it to GQ from Elections.
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### Author:  [@Snnipe\_70E](https://boards.straightdope.com/u/Snnipe_70E)
#### Post date: [July 18, 2012, 1:53am UTC](https://boards.straightdope.com/t/bracket-sensitive-tax-deductions/628574/3 "2012-07-18T01:53:14Z")
> [@etv78](#):
>
> What are the deductions that are bracket sensitive? IOW-the more you make, the smaller percentage you’re allowed to deduct?
One is Passive Active Loss. Fully deductable up to $25,000 a year until the modified adjusted gross income reaches $100,000.Then for every $2.00 over $100,000 the amound that you can deduct is reduced by $1.00. So at !50,000 you can not deduct any loss. there are exceptions, the one I know of is for real estate professionals.
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### Author:  [@Nothar](https://boards.straightdope.com/u/Nothar)
#### Post date: [July 18, 2012, 2:16am UTC](https://boards.straightdope.com/t/bracket-sensitive-tax-deductions/628574/4 "2012-07-18T02:16:30Z")
There are many deductions and credits that higher income taxpayers are not eligible for. The poster abover mentioned passive activity losses, which include rental losses.
Others include: the Child Tax Credit, Student Loan Interest deduction, IRA deduction, Hope and Lifetime Learning education credits, Dependent Care credit, Adoption credit, Tuition and Fees deduction, and a reduction in the AMT (Alternative Minimum Tax) exemption.
Those are just the ones off the top of my head as a practicing CPA, i am sure there are others.
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### Author:  [@etv78](https://boards.straightdope.com/u/etv78)
#### Post date: [July 18, 2012, 11:22am UTC](https://boards.straightdope.com/t/bracket-sensitive-tax-deductions/628574/5 "2012-07-18T11:22:38Z")
Thanks **Nothar**. BTW-I started this in Election because taxes have political implications usually.
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### Author:  [@dracoi](https://boards.straightdope.com/u/dracoi)
#### Post date: [July 18, 2012, 10:57pm UTC](https://boards.straightdope.com/t/bracket-sensitive-tax-deductions/628574/6 "2012-07-18T22:57:01Z")
There are also many deductions that have a floor set by income. These don’t expire per se, but the rich get a smaller benefit (if any) because you only deduct the amount above the floor. Medical expenses (7.5% of AGI, soon to be 10%), Employee/Investment/Other itemized deductions (2% of AGI) and personal theft/casualty losses (10% of AGI) are three examples.