The cost would be offset in part by eliminating the personal deduction.

Prosecutors had cited that expense as an improper personal deduction.

In toting up other personal deductions, however, taxpayers will run into a few new ground rules that could foil some of their best-laid plans.

The system automatically enters the standard personal deduction, which typically amounts to a refund of about 10 percent of withholding.

Some states in the United States allow few personal deductions.

The 33 percent figure slides up to 33.9 percent through another back-door item, the new floor on personal deductions.

It looks like the new bill will disallow 3 percent of personal deductions for taxable income over $100,000.

The elimination of personal itemized deductions must be phased in.

The plan, never adopted, retained the most cherished personal deductions, but limited their value to the lowest bracket.

All of these personal deductions were regarded as the sacrificial lambs of the tax overhaul.