21.   They must also itemize deductions and have lots of other medical expenses.

22.   To get the credit, taxpayers must have itemized their deductions and made contributions to charity in previous years.

23.   Under the proposed plan, taxpayers would have been allowed a charitable deduction, even if they do not itemize their deductions.

24.   Raise standard deduction for married couples to ease marriage penalty for those who do not itemize deductions.

25.   Gore also supports raising the standard deduction for married couples to ease the marriage penalty for those who do not itemize deductions.

26.   He also would give corporations bigger tax breaks for charitable contributions and offer them for the first time to individuals who do not itemize their deductions.

27.   It could be claimed whether or not a taxpayer itemizes deductions.

28.   That is because they save more money on their taxes by claiming the standard deduction than they would by itemizing individual deductions, including charitable contributions.

29.   The bracket adjustment, aimed at helping couples whether they itemize deductions or claim the standard deduction, would be phased in over several years, the sources said.