11.   Itemize their deductions and can add weight-loss program costs to medical and dental expenses.

12.   It would apply only to taxpayers who do not itemize their deductions, a provision that would exclude most mortgage-payers.

13.   Mortgage interest payments usually are large enough to cause taxpayers to itemize deductions.

14.   Most high-income couples itemize their deductions and would not benefit from that change.

15.   On the other hand, many other, less affluent taxpayers do not itemize deductions at all, mostly out of ignorance.

16.   Since upper-income households usually itemize their deductions, the change would primarily benefit lower- and middle-income households.

17.   The House may accept a number closer to the Senate, along with a plan to liberalize rules for taxpayers who itemize deductions.

18.   The new child and education tax credits can be taken whether or not you itemize your deductions.

19.   The proposal would do nothing for couples who itemize their deductions, as most higher-income households do.

20.   They also must itemize their deductions.