special provisions to allow you to deduct when other similarly situated people (in every way other than the factor that allows you to take a deduction) can't. It's an entitlement much like Medicaid is.

I'm not saying I favor getting rid of deductions or widening welfare entitlements. I'm just saying that Congress has afforded, via the tax code, special entitlements to certain groups of people (eg, home owners, people who donate charity, etc.).