id	sid	tid	token	lemma	pos
taxlaw-8981	1	1	taxpayer	taxpayer	NOUN
taxlaw-8981	1	2	choices	choice	NOUN
taxlaw-8981	1	3	,	,	PUNCT
taxlaw-8981	1	4	itemized	itemize	VERB
taxlaw-8981	1	5	deductions	deduction	NOUN
taxlaw-8981	1	6	,	,	PUNCT
taxlaw-8981	1	7	and	and	CCONJ
taxlaw-8981	1	8	the	the	DET
taxlaw-8981	1	9	relationship	relationship	NOUN
taxlaw-8981	1	10	between	between	ADP
taxlaw-8981	1	11	the	the	DET
taxlaw-8981	1	12	federal	federal	PROPN
taxlaw-8981	1	13	&	&	CCONJ
taxlaw-8981	1	14	state	state	PROPN
taxlaw-8981	1	15	tax	tax	NOUN
taxlaw-8981	1	16	systems	systems	PROPN
taxlaw-8981	1	17	heather	heather	PROPN
taxlaw-8981	1	18	m.	m.	NOUN
taxlaw-8981	1	19	field	field	PROPN
taxlaw-8981	1	20	*	*	PUNCT
taxlaw-8981	2	1	abstract	abstract	ADJ
taxlaw-8981	2	2	almost	almost	ADV
taxlaw-8981	2	3	30	30	NUM
taxlaw-8981	2	4	million	million	NUM
taxlaw-8981	2	5	taxpayers	taxpayer	NOUN
taxlaw-8981	2	6	who	who	PRON
taxlaw-8981	2	7	itemized	itemize	VERB
taxlaw-8981	2	8	their	their	PRON
taxlaw-8981	2	9	federal	federal	ADJ
taxlaw-8981	2	10	deductions	deduction	NOUN
taxlaw-8981	2	11	for	for	ADP
taxlaw-8981	2	12	the	the	DET
taxlaw-8981	2	13	2017	2017	NUM
taxlaw-8981	2	14	tax	tax	NOUN
taxlaw-8981	2	15	year	year	NOUN
taxlaw-8981	2	16	switched	switch	VERB
taxlaw-8981	2	17	to	to	ADP
taxlaw-8981	2	18	the	the	DET
taxlaw-8981	2	19	standard	standard	ADJ
taxlaw-8981	2	20	deduction	deduction	NOUN
taxlaw-8981	2	21	for	for	ADP
taxlaw-8981	2	22	2018	2018	NUM
taxlaw-8981	2	23	.	.	PUNCT
taxlaw-8981	3	1	the	the	DET
taxlaw-8981	3	2	provisions	provision	NOUN
taxlaw-8981	3	3	of	of	ADP
taxlaw-8981	3	4	the	the	DET
taxlaw-8981	3	5	tax	tax	NOUN
taxlaw-8981	3	6	cuts	cut	NOUN
taxlaw-8981	3	7	&	&	CCONJ
taxlaw-8981	3	8	jobs	job	NOUN
taxlaw-8981	3	9	act	act	PROPN
taxlaw-8981	3	10	(	(	PUNCT
taxlaw-8981	3	11	“	"	PUNCT
taxlaw-8981	3	12	tcja	tcja	PROPN
taxlaw-8981	3	13	”	"	PUNCT
taxlaw-8981	3	14	)	)	PUNCT
taxlaw-8981	3	15	that	that	PRON
taxlaw-8981	3	16	led	lead	VERB
taxlaw-8981	3	17	to	to	ADP
taxlaw-8981	3	18	this	this	DET
taxlaw-8981	3	19	shift	shift	NOUN
taxlaw-8981	3	20	were	be	AUX
taxlaw-8981	3	21	intended	intend	VERB
taxlaw-8981	3	22	to	to	PART
taxlaw-8981	3	23	simplify	simplify	VERB
taxlaw-8981	3	24	the	the	DET
taxlaw-8981	3	25	individual	individual	ADJ
taxlaw-8981	3	26	income	income	NOUN
taxlaw-8981	3	27	tax	tax	NOUN
taxlaw-8981	3	28	system	system	NOUN
taxlaw-8981	3	29	.	.	PUNCT
taxlaw-8981	4	1	this	this	DET
taxlaw-8981	4	2	article	article	NOUN
taxlaw-8981	4	3	’s	’s	PART
taxlaw-8981	4	4	empirical	empirical	ADJ
taxlaw-8981	4	5	study	study	NOUN
taxlaw-8981	4	6	of	of	ADP
taxlaw-8981	4	7	federal	federal	ADJ
taxlaw-8981	4	8	and	and	CCONJ
taxlaw-8981	4	9	state	state	NOUN
taxlaw-8981	4	10	tax	tax	NOUN
taxlaw-8981	4	11	filing	filing	NOUN
taxlaw-8981	4	12	data	datum	NOUN
taxlaw-8981	4	13	,	,	PUNCT
taxlaw-8981	4	14	however	however	ADV
taxlaw-8981	4	15	,	,	PUNCT
taxlaw-8981	4	16	demonstrates	demonstrate	VERB
taxlaw-8981	4	17	that	that	SCONJ
taxlaw-8981	4	18	the	the	DET
taxlaw-8981	4	19	tcja	tcja	NOUN
taxlaw-8981	4	20	’s	’s	PART
taxlaw-8981	4	21	simplifying	simplify	VERB
taxlaw-8981	4	22	effect	effect	NOUN
taxlaw-8981	4	23	varied	varied	ADJ
taxlaw-8981	4	24	stateto	stateto	NOUN
taxlaw-8981	4	25	-	-	PUNCT
taxlaw-8981	4	26	state	state	NOUN
taxlaw-8981	4	27	depending	depend	VERB
taxlaw-8981	4	28	on	on	ADP
taxlaw-8981	4	29	whether	whether	SCONJ
taxlaw-8981	4	30	a	a	DET
taxlaw-8981	4	31	state	state	NOUN
taxlaw-8981	4	32	obligated	obligate	VERB
taxlaw-8981	4	33	its	its	PRON
taxlaw-8981	4	34	taxpayers	taxpayer	NOUN
taxlaw-8981	4	35	to	to	PART
taxlaw-8981	4	36	make	make	VERB
taxlaw-8981	4	37	the	the	DET
taxlaw-8981	4	38	same	same	ADJ
taxlaw-8981	4	39	choice	choice	NOUN
taxlaw-8981	4	40	for	for	ADP
taxlaw-8981	4	41	state	state	NOUN
taxlaw-8981	4	42	tax	tax	NOUN
taxlaw-8981	4	43	purposes	purpose	NOUN
taxlaw-8981	4	44	(	(	PUNCT
taxlaw-8981	4	45	i.e.	i.e.	X
taxlaw-8981	4	46	,	,	PUNCT
taxlaw-8981	4	47	to	to	PART
taxlaw-8981	4	48	itemize	itemize	VERB
taxlaw-8981	4	49	deductions	deduction	NOUN
taxlaw-8981	4	50	or	or	CCONJ
taxlaw-8981	4	51	take	take	VERB
taxlaw-8981	4	52	the	the	DET
taxlaw-8981	4	53	standard	standard	ADJ
taxlaw-8981	4	54	deduction	deduction	NOUN
taxlaw-8981	4	55	)	)	PUNCT
taxlaw-8981	4	56	as	as	ADP
taxlaw-8981	4	57	the	the	DET
taxlaw-8981	4	58	taxpayer	taxpayer	NOUN
taxlaw-8981	4	59	made	make	VERB
taxlaw-8981	4	60	for	for	ADP
taxlaw-8981	4	61	federal	federal	ADJ
taxlaw-8981	4	62	purposes	purpose	NOUN
taxlaw-8981	4	63	.	.	PUNCT
taxlaw-8981	5	1	in	in	ADP
taxlaw-8981	5	2	states	state	NOUN
taxlaw-8981	5	3	that	that	PRON
taxlaw-8981	5	4	obligated	obligate	VERB
taxlaw-8981	5	5	taxpayers	taxpayer	NOUN
taxlaw-8981	5	6	to	to	PART
taxlaw-8981	5	7	make	make	VERB
taxlaw-8981	5	8	the	the	DET
taxlaw-8981	5	9	same	same	ADJ
taxlaw-8981	5	10	choice	choice	NOUN
taxlaw-8981	5	11	,	,	PUNCT
taxlaw-8981	5	12	taxpayers	taxpayer	NOUN
taxlaw-8981	5	13	experienced	experience	VERB
taxlaw-8981	5	14	at	at	ADP
taxlaw-8981	5	15	least	least	ADJ
taxlaw-8981	5	16	some	some	PRON
taxlaw-8981	5	17	simplification	simplification	NOUN
taxlaw-8981	5	18	,	,	PUNCT
taxlaw-8981	5	19	and	and	CCONJ
taxlaw-8981	5	20	tax	tax	NOUN
taxlaw-8981	5	21	administration	administration	NOUN
taxlaw-8981	5	22	by	by	ADP
taxlaw-8981	5	23	the	the	DET
taxlaw-8981	5	24	irs	irs	PROPN
taxlaw-8981	5	25	and	and	CCONJ
taxlaw-8981	5	26	state	state	NOUN
taxlaw-8981	5	27	tax	tax	NOUN
taxlaw-8981	5	28	authorities	authority	NOUN
taxlaw-8981	5	29	became	become	VERB
taxlaw-8981	5	30	materially	materially	ADV
taxlaw-8981	5	31	easier	easy	ADJ
taxlaw-8981	5	32	,	,	PUNCT
taxlaw-8981	5	33	although	although	SCONJ
taxlaw-8981	5	34	the	the	DET
taxlaw-8981	5	35	irs	irs	PROPN
taxlaw-8981	5	36	’s	’s	PART
taxlaw-8981	5	37	simplification	simplification	NOUN
taxlaw-8981	5	38	benefit	benefit	NOUN
taxlaw-8981	5	39	was	be	AUX
taxlaw-8981	5	40	dampened	dampen	VERB
taxlaw-8981	5	41	to	to	ADP
taxlaw-8981	5	42	some	some	DET
taxlaw-8981	5	43	degree	degree	NOUN
taxlaw-8981	5	44	.	.	PUNCT
taxlaw-8981	6	1	in	in	ADP
taxlaw-8981	6	2	states	state	NOUN
taxlaw-8981	6	3	that	that	PRON
taxlaw-8981	6	4	allowed	allow	VERB
taxlaw-8981	6	5	taxpayers	taxpayer	NOUN
taxlaw-8981	6	6	to	to	PART
taxlaw-8981	6	7	make	make	VERB
taxlaw-8981	6	8	state	state	NOUN
taxlaw-8981	6	9	tax	tax	NOUN
taxlaw-8981	6	10	choices	choice	NOUN
taxlaw-8981	6	11	that	that	PRON
taxlaw-8981	6	12	differed	differ	VERB
taxlaw-8981	6	13	from	from	ADP
taxlaw-8981	6	14	their	their	PRON
taxlaw-8981	6	15	federal	federal	ADJ
taxlaw-8981	6	16	choices	choice	NOUN
taxlaw-8981	6	17	,	,	PUNCT
taxlaw-8981	6	18	the	the	DET
taxlaw-8981	6	19	tcja	tcja	NOUN
taxlaw-8981	6	20	’s	’s	PART
taxlaw-8981	6	21	simplifying	simplify	VERB
taxlaw-8981	6	22	effect	effect	NOUN
taxlaw-8981	6	23	for	for	ADP
taxlaw-8981	6	24	many	many	ADJ
taxlaw-8981	6	25	taxpayers	taxpayer	NOUN
taxlaw-8981	6	26	was	be	AUX
taxlaw-8981	6	27	largely	largely	ADV
taxlaw-8981	6	28	illusory	illusory	ADJ
taxlaw-8981	6	29	,	,	PUNCT
taxlaw-8981	6	30	state	state	NOUN
taxlaw-8981	6	31	income	income	NOUN
taxlaw-8981	6	32	tax	tax	PROPN
taxlaw-8981	6	33	administration	administration	NOUN
taxlaw-8981	6	34	actually	actually	ADV
taxlaw-8981	6	35	became	become	VERB
taxlaw-8981	6	36	more	more	ADV
taxlaw-8981	6	37	complex	complex	ADJ
taxlaw-8981	6	38	,	,	PUNCT
taxlaw-8981	6	39	and	and	CCONJ
taxlaw-8981	6	40	some	some	DET
taxlaw-8981	6	41	tax	tax	NOUN
taxlaw-8981	6	42	enforcement	enforcement	NOUN
taxlaw-8981	6	43	costs	cost	NOUN
taxlaw-8981	6	44	were	be	AUX
taxlaw-8981	6	45	,	,	PUNCT
taxlaw-8981	6	46	in	in	ADP
taxlaw-8981	6	47	effect	effect	NOUN
taxlaw-8981	6	48	,	,	PUNCT
taxlaw-8981	6	49	shifted	shift	VERB
taxlaw-8981	6	50	from	from	ADP
taxlaw-8981	6	51	the	the	DET
taxlaw-8981	6	52	irs	irs	PROPN
taxlaw-8981	6	53	to	to	ADP
taxlaw-8981	6	54	state	state	NOUN
taxlaw-8981	6	55	tax	tax	NOUN
taxlaw-8981	6	56	authorities	authority	NOUN
taxlaw-8981	6	57	.	.	PUNCT
taxlaw-8981	7	1	thus	thus	ADV
taxlaw-8981	7	2	,	,	PUNCT
taxlaw-8981	7	3	this	this	DET
taxlaw-8981	7	4	article	article	NOUN
taxlaw-8981	7	5	’s	’s	PART
taxlaw-8981	7	6	study	study	NOUN
taxlaw-8981	7	7	reveals	reveal	VERB
taxlaw-8981	7	8	that	that	SCONJ
taxlaw-8981	7	9	state	state	NOUN
taxlaw-8981	7	10	-	-	PUNCT
taxlaw-8981	7	11	level	level	NOUN
taxlaw-8981	7	12	rules	rule	NOUN
taxlaw-8981	7	13	about	about	ADP
taxlaw-8981	7	14	tax	tax	NOUN
taxlaw-8981	7	15	choices	choice	NOUN
taxlaw-8981	7	16	undermined	undermine	VERB
taxlaw-8981	7	17	the	the	DET
taxlaw-8981	7	18	federal	federal	ADJ
taxlaw-8981	7	19	policy	policy	NOUN
taxlaw-8981	7	20	goal	goal	NOUN
taxlaw-8981	7	21	motivating	motivate	VERB
taxlaw-8981	7	22	the	the	DET
taxlaw-8981	7	23	tcja	tcja	NOUN
taxlaw-8981	7	24	’s	’s	PART
taxlaw-8981	7	25	itemization	itemization	NOUN
taxlaw-8981	7	26	-	-	PUNCT
taxlaw-8981	7	27	related	relate	VERB
taxlaw-8981	7	28	changes	change	NOUN
taxlaw-8981	7	29	.	.	PUNCT
taxlaw-8981	8	1	a	a	DET
taxlaw-8981	8	2	taxpayer	taxpayer	NOUN
taxlaw-8981	8	3	’s	’s	PART
taxlaw-8981	8	4	choice	choice	NOUN
taxlaw-8981	8	5	whether	whether	SCONJ
taxlaw-8981	8	6	to	to	PART
taxlaw-8981	8	7	itemize	itemize	VERB
taxlaw-8981	8	8	is	be	AUX
taxlaw-8981	8	9	just	just	ADV
taxlaw-8981	8	10	one	one	NUM
taxlaw-8981	8	11	of	of	ADP
taxlaw-8981	8	12	many	many	ADJ
taxlaw-8981	8	13	tax	tax	NOUN
taxlaw-8981	8	14	elections	election	NOUN
taxlaw-8981	8	15	explicitly	explicitly	ADV
taxlaw-8981	8	16	provided	provide	VERB
taxlaw-8981	8	17	to	to	ADP
taxlaw-8981	8	18	taxpayers	taxpayer	NOUN
taxlaw-8981	8	19	.	.	PUNCT
taxlaw-8981	9	1	accordingly	accordingly	ADV
taxlaw-8981	9	2	,	,	PUNCT
taxlaw-8981	9	3	this	this	DET
taxlaw-8981	9	4	article	article	NOUN
taxlaw-8981	9	5	’s	’s	PART
taxlaw-8981	9	6	study	study	NOUN
taxlaw-8981	9	7	of	of	ADP
taxlaw-8981	9	8	taxpayers	taxpayer	NOUN
taxlaw-8981	9	9	’	’	PART
taxlaw-8981	9	10	itemization	itemization	NOUN
taxlaw-8981	9	11	choices	choice	NOUN
taxlaw-8981	9	12	also	also	ADV
taxlaw-8981	9	13	serves	serve	VERB
taxlaw-8981	9	14	as	as	ADP
taxlaw-8981	9	15	an	an	DET
taxlaw-8981	9	16	example	example	NOUN
taxlaw-8981	9	17	that	that	PRON
taxlaw-8981	9	18	illustrates	illustrate	VERB
taxlaw-8981	9	19	a	a	DET
taxlaw-8981	9	20	broader	broad	ADJ
taxlaw-8981	9	21	point	point	NOUN
taxlaw-8981	9	22	—	—	PUNCT
taxlaw-8981	9	23	state	state	NOUN
taxlaw-8981	9	24	-	-	PUNCT
taxlaw-8981	9	25	level	level	NOUN
taxlaw-8981	9	26	rules	rule	NOUN
taxlaw-8981	9	27	about	about	ADP
taxlaw-8981	9	28	whether	whether	SCONJ
taxlaw-8981	9	29	taxpayers	taxpayer	NOUN
taxlaw-8981	9	30	must	must	AUX
taxlaw-8981	9	31	make	make	VERB
taxlaw-8981	9	32	uniform	uniform	ADJ
taxlaw-8981	9	33	federal	federal	ADJ
taxlaw-8981	9	34	and	and	CCONJ
taxlaw-8981	9	35	state	state	NOUN
taxlaw-8981	9	36	tax	tax	NOUN
taxlaw-8981	9	37	elections	election	NOUN
taxlaw-8981	9	38	create	create	VERB
taxlaw-8981	9	39	important	important	ADJ
taxlaw-8981	9	40	,	,	PUNCT
taxlaw-8981	9	41	but	but	CCONJ
taxlaw-8981	9	42	previously	previously	ADV
taxlaw-8981	9	43	underappreciated	underappreciate	VERB
taxlaw-8981	9	44	,	,	PUNCT
taxlaw-8981	9	45	interactions	interaction	NOUN
taxlaw-8981	9	46	between	between	ADP
taxlaw-8981	9	47	the	the	DET
taxlaw-8981	9	48	federal	federal	ADJ
taxlaw-8981	9	49	and	and	CCONJ
taxlaw-8981	9	50	state	state	NOUN
taxlaw-8981	9	51	tax	tax	NOUN
taxlaw-8981	9	52	systems	system	NOUN
taxlaw-8981	9	53	.	.	PUNCT
taxlaw-8981	10	1	policymakers	policymaker	NOUN
taxlaw-8981	10	2	can	can	AUX
taxlaw-8981	10	3	not	not	PART
taxlaw-8981	10	4	fully	fully	ADV
taxlaw-8981	10	5	understand	understand	VERB
taxlaw-8981	10	6	the	the	DET
taxlaw-8981	10	7	policy	policy	NOUN
taxlaw-8981	10	8	implications	implication	NOUN
taxlaw-8981	10	9	of	of	ADP
taxlaw-8981	10	10	many	many	ADJ
taxlaw-8981	10	11	federal	federal	ADJ
taxlaw-8981	10	12	tax	tax	NOUN
taxlaw-8981	10	13	law	law	NOUN
taxlaw-8981	10	14	changes	change	NOUN
taxlaw-8981	10	15	unless	unless	SCONJ
taxlaw-8981	10	16	they	they	PRON
taxlaw-8981	10	17	appreciate	appreciate	VERB
taxlaw-8981	10	18	these	these	DET
taxlaw-8981	10	19	federal	federal	ADJ
taxlaw-8981	10	20	/	/	SYM
taxlaw-8981	10	21	state	state	NOUN
taxlaw-8981	10	22	interactions	interaction	NOUN
taxlaw-8981	10	23	.	.	PUNCT
taxlaw-8981	11	1	this	this	DET
taxlaw-8981	11	2	article	article	NOUN
taxlaw-8981	11	3	helps	help	VERB
taxlaw-8981	11	4	policymakers	policymaker	NOUN
taxlaw-8981	11	5	do	do	VERB
taxlaw-8981	11	6	so	so	ADV
taxlaw-8981	11	7	.	.	PUNCT
taxlaw-8981	12	1	*	*	PUNCT
taxlaw-8981	12	2	stephen	stephen	PROPN
taxlaw-8981	12	3	a.	a.	PROPN
taxlaw-8981	12	4	lind	lind	PROPN
taxlaw-8981	12	5	professor	professor	PROPN
taxlaw-8981	12	6	of	of	ADP
taxlaw-8981	12	7	law	law	NOUN
taxlaw-8981	12	8	,	,	PUNCT
taxlaw-8981	12	9	university	university	PROPN
taxlaw-8981	12	10	of	of	ADP
taxlaw-8981	12	11	california	california	PROPN
taxlaw-8981	12	12	,	,	PUNCT
taxlaw-8981	12	13	hastings	hastings	PROPN
taxlaw-8981	12	14	college	college	PROPN
taxlaw-8981	12	15	of	of	ADP
taxlaw-8981	12	16	the	the	DET
taxlaw-8981	12	17	law	law	NOUN
taxlaw-8981	12	18	.	.	PUNCT
taxlaw-8981	13	1	i	i	PRON
taxlaw-8981	13	2	am	be	AUX
taxlaw-8981	13	3	grateful	grateful	ADJ
taxlaw-8981	13	4	for	for	ADP
taxlaw-8981	13	5	the	the	DET
taxlaw-8981	13	6	opportunity	opportunity	NOUN
taxlaw-8981	13	7	to	to	PART
taxlaw-8981	13	8	present	present	VERB
taxlaw-8981	13	9	this	this	DET
taxlaw-8981	13	10	article	article	NOUN
taxlaw-8981	13	11	at	at	ADP
taxlaw-8981	13	12	the	the	DET
taxlaw-8981	13	13	2020	2020	NUM
taxlaw-8981	13	14	association	association	NOUN
taxlaw-8981	13	15	of	of	ADP
taxlaw-8981	13	16	mid	mid	ADJ
taxlaw-8981	13	17	-	-	NOUN
taxlaw-8981	13	18	career	career	ADJ
taxlaw-8981	13	19	tax	tax	NOUN
taxlaw-8981	13	20	professors	professor	NOUN
taxlaw-8981	13	21	“	"	PUNCT
taxlaw-8981	13	22	zoomposium	zoomposium	PROPN
taxlaw-8981	13	23	,	,	PUNCT
taxlaw-8981	13	24	”	"	PUNCT
taxlaw-8981	13	25	the	the	DET
taxlaw-8981	13	26	university	university	PROPN
taxlaw-8981	13	27	of	of	ADP
taxlaw-8981	13	28	florida	florida	PROPN
taxlaw-8981	13	29	levin	levin	PROPN
taxlaw-8981	13	30	college	college	PROPN
taxlaw-8981	13	31	of	of	ADP
taxlaw-8981	13	32	law	law	PROPN
taxlaw-8981	13	33	tax	tax	NOUN
taxlaw-8981	13	34	colloquium	colloquium	NOUN
taxlaw-8981	13	35	,	,	PUNCT
taxlaw-8981	13	36	the	the	DET
taxlaw-8981	13	37	florida	florida	PROPN
taxlaw-8981	13	38	state	state	PROPN
taxlaw-8981	13	39	university	university	PROPN
taxlaw-8981	13	40	law	law	NOUN
taxlaw-8981	13	41	school	school	NOUN
taxlaw-8981	13	42	tax	tax	NOUN
taxlaw-8981	13	43	speaker	speaker	NOUN
taxlaw-8981	13	44	series	series	NOUN
taxlaw-8981	13	45	,	,	PUNCT
taxlaw-8981	13	46	and	and	CCONJ
taxlaw-8981	13	47	the	the	DET
taxlaw-8981	13	48	2021	2021	NUM
taxlaw-8981	13	49	law	law	NOUN
taxlaw-8981	13	50	&	&	CCONJ
taxlaw-8981	13	51	society	society	NOUN
taxlaw-8981	13	52	annual	annual	ADJ
taxlaw-8981	13	53	meeting	meeting	NOUN
taxlaw-8981	13	54	.	.	PUNCT
taxlaw-8981	14	1	thanks	thank	NOUN
taxlaw-8981	14	2	to	to	ADP
taxlaw-8981	14	3	yariv	yariv	PROPN
taxlaw-8981	14	4	brauner	brauner	PROPN
taxlaw-8981	14	5	,	,	PUNCT
taxlaw-8981	14	6	neil	neil	PROPN
taxlaw-8981	14	7	buchanan	buchanan	PROPN
taxlaw-8981	14	8	,	,	PUNCT
taxlaw-8981	14	9	david	david	PROPN
taxlaw-8981	14	10	hasen	hasen	PROPN
taxlaw-8981	14	11	,	,	PUNCT
taxlaw-8981	14	12	steve	steve	PROPN
taxlaw-8981	14	13	johnson	johnson	PROPN
taxlaw-8981	14	14	,	,	PUNCT
taxlaw-8981	14	15	jeff	jeff	PROPN
taxlaw-8981	14	16	kahn	kahn	PROPN
taxlaw-8981	14	17	,	,	PUNCT
taxlaw-8981	14	18	katie	katie	PROPN
taxlaw-8981	14	19	pratt	pratt	PROPN
taxlaw-8981	14	20	,	,	PUNCT
taxlaw-8981	14	21	jim	jim	PROPN
taxlaw-8981	14	22	repetti	repetti	PROPN
taxlaw-8981	14	23	,	,	PUNCT
taxlaw-8981	14	24	darien	darien	PROPN
taxlaw-8981	14	25	shanske	shanske	PROPN
taxlaw-8981	14	26	,	,	PUNCT
taxlaw-8981	14	27	adam	adam	PROPN
taxlaw-8981	14	28	thimmesch	thimmesch	PROPN
taxlaw-8981	14	29	,	,	PUNCT
taxlaw-8981	14	30	and	and	CCONJ
taxlaw-8981	14	31	manoj	manoj	PROPN
taxlaw-8981	14	32	viswanathan	viswanathan	PROPN
taxlaw-8981	14	33	,	,	PUNCT
taxlaw-8981	14	34	among	among	ADP
taxlaw-8981	14	35	others	other	NOUN
taxlaw-8981	14	36	,	,	PUNCT
taxlaw-8981	14	37	for	for	ADP
taxlaw-8981	14	38	their	their	PRON
taxlaw-8981	14	39	comments	comment	NOUN
taxlaw-8981	14	40	and	and	CCONJ
taxlaw-8981	14	41	input	input	NOUN
taxlaw-8981	14	42	.	.	PUNCT
taxlaw-8981	15	1	2	2	NUM
taxlaw-8981	15	2	columbia	columbia	PROPN
taxlaw-8981	15	3	journal	journal	NOUN
taxlaw-8981	15	4	of	of	ADP
taxlaw-8981	15	5	tax	tax	NOUN
taxlaw-8981	15	6	law	law	NOUN
taxlaw-8981	16	1	[	[	X
taxlaw-8981	16	2	vol	vol	NOUN
taxlaw-8981	16	3	:	:	PUNCT
taxlaw-8981	16	4	13:1	13:1	NUM
taxlaw-8981	16	5	introduction	introduction	NOUN
taxlaw-8981	16	6	..................................................................................................	..................................................................................................	PUNCT
taxlaw-8981	16	7	3	3	NUM
taxlaw-8981	16	8	i.	i.	NOUN
taxlaw-8981	16	9	the	the	DET
taxlaw-8981	16	10	tcja	tcja	PROPN
taxlaw-8981	16	11	’s	’s	PART
taxlaw-8981	16	12	itemization	itemization	NOUN
taxlaw-8981	16	13	-	-	PUNCT
taxlaw-8981	16	14	related	relate	VERB
taxlaw-8981	16	15	changes	change	NOUN
taxlaw-8981	16	16	................................	................................	PUNCT
taxlaw-8981	16	17	7	7	NUM
taxlaw-8981	16	18	a.	a.	NOUN
taxlaw-8981	16	19	increasing	increase	VERB
taxlaw-8981	16	20	the	the	DET
taxlaw-8981	16	21	standard	standard	ADJ
taxlaw-8981	16	22	deduction	deduction	NOUN
taxlaw-8981	16	23	&	&	CCONJ
taxlaw-8981	16	24	limiting	limit	VERB
taxlaw-8981	16	25	itemized	itemize	VERB
taxlaw-8981	16	26	deductions	deduction	NOUN
taxlaw-8981	16	27	..........	..........	PUNCT
taxlaw-8981	16	28	7	7	NUM
taxlaw-8981	16	29	b.	b.	PROPN
taxlaw-8981	16	30	the	the	DET
taxlaw-8981	16	31	stated	state	VERB
taxlaw-8981	16	32	policy	policy	NOUN
taxlaw-8981	16	33	goal	goal	NOUN
taxlaw-8981	16	34	:	:	PUNCT
taxlaw-8981	16	35	simplification	simplification	NOUN
taxlaw-8981	16	36	.........................................................	.........................................................	PUNCT
taxlaw-8981	16	37	8	8	NUM
taxlaw-8981	16	38	c.	c.	NOUN
taxlaw-8981	16	39	expectations	expectation	NOUN
taxlaw-8981	16	40	about	about	ADP
taxlaw-8981	16	41	itemization	itemization	NOUN
taxlaw-8981	16	42	rates	rate	NOUN
taxlaw-8981	16	43	and	and	CCONJ
taxlaw-8981	16	44	simplification	simplification	NOUN
taxlaw-8981	16	45	...........................	...........................	PUNCT
taxlaw-8981	16	46	9	9	NUM
taxlaw-8981	16	47	d.	d.	NOUN
taxlaw-8981	16	48	the	the	DET
taxlaw-8981	16	49	decline	decline	NOUN
taxlaw-8981	16	50	in	in	ADP
taxlaw-8981	16	51	itemization	itemization	NOUN
taxlaw-8981	16	52	rates	rate	NOUN
taxlaw-8981	16	53	as	as	ADP
taxlaw-8981	16	54	a	a	DET
taxlaw-8981	16	55	proxy	proxy	NOUN
taxlaw-8981	16	56	for	for	ADP
taxlaw-8981	16	57	simplification	simplification	NOUN
taxlaw-8981	16	58	.................	.................	PUNCT
taxlaw-8981	16	59	10	10	NUM
taxlaw-8981	16	60	1	1	NUM
taxlaw-8981	16	61	.	.	PUNCT
taxlaw-8981	17	1	for	for	ADP
taxlaw-8981	17	2	taxpayers	taxpayer	NOUN
taxlaw-8981	17	3	..........................................................................................	..........................................................................................	PUNCT
taxlaw-8981	17	4	11	11	NUM
taxlaw-8981	17	5	2	2	NUM
taxlaw-8981	17	6	.	.	X
taxlaw-8981	18	1	for	for	ADP
taxlaw-8981	18	2	tax	tax	NOUN
taxlaw-8981	18	3	authorities	authority	NOUN
taxlaw-8981	18	4	..................................................................................	..................................................................................	PUNCT
taxlaw-8981	18	5	14	14	NUM
taxlaw-8981	18	6	ii	ii	NOUN
taxlaw-8981	18	7	.	.	PUNCT
taxlaw-8981	19	1	using	use	VERB
taxlaw-8981	19	2	tax	tax	NOUN
taxlaw-8981	19	3	filing	filing	NOUN
taxlaw-8981	19	4	data	datum	NOUN
taxlaw-8981	19	5	to	to	PART
taxlaw-8981	19	6	understand	understand	VERB
taxlaw-8981	19	7	changes	change	NOUN
taxlaw-8981	19	8	in	in	ADP
taxlaw-8981	19	9	taxpayers	taxpayer	NOUN
taxlaw-8981	19	10	’	’	PART
taxlaw-8981	19	11	itemization	itemization	NOUN
taxlaw-8981	19	12	choices	choice	NOUN
taxlaw-8981	19	13	.........................................................	.........................................................	PUNCT
taxlaw-8981	19	14	15	15	NUM
taxlaw-8981	19	15	a.	a.	NOUN
taxlaw-8981	19	16	federal	federal	PROPN
taxlaw-8981	19	17	itemization	itemization	NOUN
taxlaw-8981	19	18	data	datum	NOUN
taxlaw-8981	19	19	.............................................................................	.............................................................................	PUNCT
taxlaw-8981	19	20	15	15	NUM
taxlaw-8981	19	21	b.	b.	PROPN
taxlaw-8981	19	22	a	a	DET
taxlaw-8981	19	23	closer	close	ADJ
taxlaw-8981	19	24	look	look	NOUN
taxlaw-8981	19	25	at	at	ADP
taxlaw-8981	19	26	the	the	DET
taxlaw-8981	19	27	data	datum	NOUN
taxlaw-8981	19	28	:	:	PUNCT
taxlaw-8981	19	29	variation	variation	NOUN
taxlaw-8981	19	30	in	in	ADP
taxlaw-8981	19	31	itemization	itemization	NOUN
taxlaw-8981	19	32	rates	rate	NOUN
taxlaw-8981	19	33	by	by	ADP
taxlaw-8981	19	34	state	state	NOUN
taxlaw-8981	19	35	..........	..........	PUNCT
taxlaw-8981	19	36	16	16	NUM
taxlaw-8981	19	37	1	1	NUM
taxlaw-8981	19	38	.	.	PUNCT
taxlaw-8981	20	1	independent	independent	ADJ
taxlaw-8981	20	2	itemization	itemization	NOUN
taxlaw-8981	20	3	elections	election	NOUN
taxlaw-8981	20	4	allowed	allow	VERB
taxlaw-8981	20	5	:	:	PUNCT
taxlaw-8981	20	6	oregon	oregon	PROPN
taxlaw-8981	20	7	..............................	..............................	PUNCT
taxlaw-8981	21	1	20	20	NUM
taxlaw-8981	21	2	2	2	NUM
taxlaw-8981	21	3	.	.	PUNCT
taxlaw-8981	21	4	election	election	NOUN
taxlaw-8981	21	5	uniformity	uniformity	NOUN
taxlaw-8981	21	6	required	require	VERB
taxlaw-8981	21	7	:	:	PUNCT
taxlaw-8981	21	8	maryland	maryland	PROPN
taxlaw-8981	21	9	&	&	CCONJ
taxlaw-8981	21	10	nebraska	nebraska	PROPN
taxlaw-8981	21	11	...........................	...........................	PUNCT
taxlaw-8981	22	1	23	23	NUM
taxlaw-8981	22	2	3	3	X
taxlaw-8981	22	3	.	.	PUNCT
taxlaw-8981	22	4	key	key	ADJ
taxlaw-8981	22	5	takeaways	takeaway	NOUN
taxlaw-8981	22	6	from	from	ADP
taxlaw-8981	22	7	the	the	DET
taxlaw-8981	22	8	data	datum	NOUN
taxlaw-8981	22	9	.................................................................	.................................................................	PUNCT
taxlaw-8981	22	10	30	30	NUM
taxlaw-8981	22	11	iii	iii	NOUN
taxlaw-8981	22	12	.	.	PUNCT
taxlaw-8981	23	1	the	the	DET
taxlaw-8981	23	2	tcja	tcja	PROPN
taxlaw-8981	23	3	’s	’s	PART
taxlaw-8981	23	4	simplifying	simplify	VERB
taxlaw-8981	23	5	effect	effect	NOUN
taxlaw-8981	23	6	,	,	PUNCT
taxlaw-8981	23	7	considering	consider	VERB
taxlaw-8981	23	8	taxpayers	taxpayer	NOUN
taxlaw-8981	23	9	’	’	PART
taxlaw-8981	23	10	itemization	itemization	NOUN
taxlaw-8981	23	11	behavior	behavior	NOUN
taxlaw-8981	23	12	...............................................................................	...............................................................................	PUNCT
taxlaw-8981	23	13	31	31	NUM
taxlaw-8981	23	14	a.	a.	NOUN
taxlaw-8981	23	15	for	for	ADP
taxlaw-8981	23	16	taxpayers	taxpayer	NOUN
taxlaw-8981	23	17	.............................................................................................	.............................................................................................	PUNCT
taxlaw-8981	24	1	32	32	NUM
taxlaw-8981	24	2	1	1	NUM
taxlaw-8981	24	3	.	.	PUNCT
taxlaw-8981	24	4	where	where	SCONJ
taxlaw-8981	24	5	independent	independent	ADJ
taxlaw-8981	24	6	itemization	itemization	NOUN
taxlaw-8981	24	7	elections	election	NOUN
taxlaw-8981	24	8	are	be	AUX
taxlaw-8981	24	9	allowed	allow	VERB
taxlaw-8981	24	10	...........................	...........................	PUNCT
taxlaw-8981	24	11	32	32	NUM
taxlaw-8981	24	12	2	2	NUM
taxlaw-8981	24	13	.	.	PUNCT
taxlaw-8981	24	14	where	where	SCONJ
taxlaw-8981	24	15	itemization	itemization	NOUN
taxlaw-8981	24	16	election	election	NOUN
taxlaw-8981	24	17	uniformity	uniformity	NOUN
taxlaw-8981	24	18	is	be	AUX
taxlaw-8981	24	19	required	require	VERB
taxlaw-8981	24	20	................................	................................	PUNCT
taxlaw-8981	24	21	33	33	NUM
taxlaw-8981	24	22	b.	b.	NOUN
taxlaw-8981	24	23	for	for	ADP
taxlaw-8981	24	24	the	the	DET
taxlaw-8981	24	25	irs	irs	PROPN
taxlaw-8981	24	26	..................................................................................................	..................................................................................................	PUNCT
taxlaw-8981	24	27	34	34	NUM
taxlaw-8981	24	28	c.	c.	NOUN
taxlaw-8981	24	29	for	for	ADP
taxlaw-8981	24	30	state	state	NOUN
taxlaw-8981	24	31	tax	tax	NOUN
taxlaw-8981	24	32	authorities	authority	NOUN
taxlaw-8981	24	33	............................................................................	............................................................................	PUNCT
taxlaw-8981	25	1	34	34	NUM
taxlaw-8981	25	2	d.	d.	PROPN
taxlaw-8981	25	3	key	key	PROPN
taxlaw-8981	25	4	takeaways	takeaway	VERB
taxlaw-8981	25	5	about	about	ADP
taxlaw-8981	25	6	simplification	simplification	NOUN
taxlaw-8981	25	7	.........................................................	.........................................................	PUNCT
taxlaw-8981	25	8	36	36	NUM
taxlaw-8981	25	9	iv	iv	NOUN
taxlaw-8981	25	10	.	.	PUNCT
taxlaw-8981	25	11	tax	tax	NOUN
taxlaw-8981	25	12	elections	election	NOUN
taxlaw-8981	25	13	&	&	CCONJ
taxlaw-8981	25	14	the	the	DET
taxlaw-8981	25	15	relationship	relationship	NOUN
taxlaw-8981	25	16	between	between	ADP
taxlaw-8981	25	17	the	the	DET
taxlaw-8981	25	18	federal	federal	ADJ
taxlaw-8981	25	19	and	and	CCONJ
taxlaw-8981	25	20	state	state	NOUN
taxlaw-8981	25	21	income	income	NOUN
taxlaw-8981	25	22	tax	tax	NOUN
taxlaw-8981	25	23	regimes	regime	NOUN
taxlaw-8981	25	24	.................................................................................................................	.................................................................................................................	PROPN
taxlaw-8981	25	25	37	37	NUM
taxlaw-8981	25	26	a.	a.	NOUN
taxlaw-8981	25	27	broader	broad	ADJ
taxlaw-8981	25	28	lessons	lesson	NOUN
taxlaw-8981	25	29	from	from	ADP
taxlaw-8981	25	30	the	the	DET
taxlaw-8981	25	31	itemization	itemization	NOUN
taxlaw-8981	25	32	election	election	NOUN
taxlaw-8981	25	33	example	example	NOUN
taxlaw-8981	25	34	..........................	..........................	PUNCT
taxlaw-8981	25	35	37	37	NUM
taxlaw-8981	25	36	b.	b.	NOUN
taxlaw-8981	25	37	using	use	VERB
taxlaw-8981	25	38	these	these	DET
taxlaw-8981	25	39	lessons	lesson	NOUN
taxlaw-8981	25	40	when	when	SCONJ
taxlaw-8981	25	41	making	make	VERB
taxlaw-8981	25	42	tax	tax	NOUN
taxlaw-8981	25	43	policy	policy	NOUN
taxlaw-8981	25	44	decisions	decision	NOUN
taxlaw-8981	25	45	........................	........................	PUNCT
taxlaw-8981	25	46	39	39	NUM
taxlaw-8981	25	47	conclusion	conclusion	NOUN
taxlaw-8981	25	48	.....................................................................................................	.....................................................................................................	PUNCT
taxlaw-8981	25	49	41	41	NUM
taxlaw-8981	25	50	appendix	appendix	ADJ
taxlaw-8981	25	51	a.	a.	NOUN
taxlaw-8981	25	52	changes	change	NOUN
taxlaw-8981	25	53	in	in	ADP
taxlaw-8981	25	54	federal	federal	ADJ
taxlaw-8981	25	55	itemization	itemization	NOUN
taxlaw-8981	25	56	rates	rate	NOUN
taxlaw-8981	25	57	by	by	ADP
taxlaw-8981	25	58	state	state	NOUN
taxlaw-8981	25	59	...................	...................	PUNCT
taxlaw-8981	25	60	42	42	NUM
taxlaw-8981	25	61	appendix	appendix	PROPN
taxlaw-8981	25	62	b.	b.	PROPN
taxlaw-8981	25	63	changes	change	NOUN
taxlaw-8981	25	64	in	in	ADP
taxlaw-8981	25	65	federal	federal	PROPN
taxlaw-8981	25	66	&	&	CCONJ
taxlaw-8981	25	67	state	state	PROPN
taxlaw-8981	25	68	itemization	itemization	NOUN
taxlaw-8981	25	69	(	(	PUNCT
taxlaw-8981	25	70	ty2017	ty2017	PROPN
taxlaw-8981	25	71	to	to	ADP
taxlaw-8981	25	72	ty2018	ty2018	NOUN
taxlaw-8981	25	73	)	)	PUNCT
taxlaw-8981	25	74	for	for	ADP
taxlaw-8981	25	75	oregon	oregon	PROPN
taxlaw-8981	25	76	,	,	PUNCT
taxlaw-8981	25	77	nebraska	nebraska	PROPN
taxlaw-8981	25	78	,	,	PUNCT
taxlaw-8981	25	79	&	&	CCONJ
taxlaw-8981	25	80	maryland	maryland	PROPN
taxlaw-8981	25	81	–	–	PUNCT
taxlaw-8981	25	82	details	detail	NOUN
taxlaw-8981	25	83	............................................	............................................	PUNCT
taxlaw-8981	25	84	44	44	NUM
taxlaw-8981	25	85	2021	2021	NUM
taxlaw-8981	25	86	]	]	PUNCT
taxlaw-8981	25	87	taxpayer	taxpayer	NOUN
taxlaw-8981	25	88	choices	choice	NOUN
taxlaw-8981	25	89	3	3	NUM
taxlaw-8981	25	90	introduction	introduction	NOUN
taxlaw-8981	25	91	the	the	DET
taxlaw-8981	25	92	tax	tax	NOUN
taxlaw-8981	25	93	cuts	cut	NOUN
taxlaw-8981	25	94	&	&	CCONJ
taxlaw-8981	25	95	jobs	job	NOUN
taxlaw-8981	25	96	act	act	PROPN
taxlaw-8981	25	97	(	(	PUNCT
taxlaw-8981	25	98	“	"	PUNCT
taxlaw-8981	25	99	tcja”),1	tcja”),1	PRON
taxlaw-8981	25	100	enacted	enact	VERB
taxlaw-8981	25	101	in	in	ADP
taxlaw-8981	25	102	december	december	PROPN
taxlaw-8981	25	103	2017	2017	NUM
taxlaw-8981	25	104	,	,	PUNCT
taxlaw-8981	25	105	was	be	AUX
taxlaw-8981	25	106	intended	intend	VERB
taxlaw-8981	25	107	to	to	PART
taxlaw-8981	25	108	reduce	reduce	VERB
taxlaw-8981	25	109	dramatically	dramatically	ADV
taxlaw-8981	25	110	the	the	DET
taxlaw-8981	25	111	number	number	NOUN
taxlaw-8981	25	112	of	of	ADP
taxlaw-8981	25	113	taxpayers	taxpayer	NOUN
taxlaw-8981	25	114	that	that	PRON
taxlaw-8981	25	115	itemize	itemize	VERB
taxlaw-8981	25	116	their	their	PRON
taxlaw-8981	25	117	deductions	deduction	NOUN
taxlaw-8981	25	118	,	,	PUNCT
taxlaw-8981	25	119	thereby	thereby	ADV
taxlaw-8981	25	120	simplifying	simplify	VERB
taxlaw-8981	25	121	the	the	DET
taxlaw-8981	25	122	individual	individual	ADJ
taxlaw-8981	25	123	income	income	NOUN
taxlaw-8981	25	124	tax	tax	NOUN
taxlaw-8981	25	125	system.2	system.2	NOUN
taxlaw-8981	25	126	as	as	SCONJ
taxlaw-8981	25	127	anticipated	anticipate	VERB
taxlaw-8981	25	128	,	,	PUNCT
taxlaw-8981	25	129	the	the	DET
taxlaw-8981	25	130	rate	rate	NOUN
taxlaw-8981	25	131	of	of	ADP
taxlaw-8981	25	132	itemization	itemization	NOUN
taxlaw-8981	25	133	on	on	ADP
taxlaw-8981	25	134	federal	federal	ADJ
taxlaw-8981	25	135	income	income	NOUN
taxlaw-8981	25	136	tax	tax	NOUN
taxlaw-8981	25	137	returns	return	NOUN
taxlaw-8981	25	138	decreased	decrease	VERB
taxlaw-8981	25	139	from	from	ADP
taxlaw-8981	25	140	30.6	30.6	NUM
taxlaw-8981	25	141	%	%	NOUN
taxlaw-8981	25	142	for	for	ADP
taxlaw-8981	25	143	the	the	DET
taxlaw-8981	25	144	2017	2017	NUM
taxlaw-8981	25	145	tax	tax	NOUN
taxlaw-8981	25	146	year	year	NOUN
taxlaw-8981	25	147	(	(	PUNCT
taxlaw-8981	25	148	pre	pre	ADJ
taxlaw-8981	25	149	-	-	ADJ
taxlaw-8981	25	150	tcja	tcja	ADJ
taxlaw-8981	25	151	)	)	PUNCT
taxlaw-8981	25	152	to	to	ADP
taxlaw-8981	25	153	11.4	11.4	NUM
taxlaw-8981	25	154	%	%	NOUN
taxlaw-8981	25	155	for	for	ADP
taxlaw-8981	25	156	the	the	DET
taxlaw-8981	25	157	2018	2018	NUM
taxlaw-8981	25	158	tax	tax	NOUN
taxlaw-8981	25	159	year	year	NOUN
taxlaw-8981	25	160	(	(	PUNCT
taxlaw-8981	25	161	post	post	NOUN
taxlaw-8981	25	162	-	-	ADJ
taxlaw-8981	25	163	tcja).3	tcja).3	ADJ
taxlaw-8981	25	164	almost	almost	ADV
taxlaw-8981	25	165	30	30	NUM
taxlaw-8981	25	166	million	million	NUM
taxlaw-8981	25	167	fewer	few	ADJ
taxlaw-8981	25	168	federal	federal	ADJ
taxlaw-8981	25	169	income	income	NOUN
taxlaw-8981	25	170	tax	tax	NOUN
taxlaw-8981	25	171	returns	return	NOUN
taxlaw-8981	25	172	had	have	VERB
taxlaw-8981	25	173	itemized	itemize	VERB
taxlaw-8981	25	174	deductions	deduction	NOUN
taxlaw-8981	25	175	.	.	PUNCT
taxlaw-8981	26	1	that	that	PRON
taxlaw-8981	26	2	meant	mean	VERB
taxlaw-8981	26	3	almost	almost	ADV
taxlaw-8981	26	4	30	30	NUM
taxlaw-8981	26	5	million	million	NUM
taxlaw-8981	26	6	fewer	few	ADJ
taxlaw-8981	26	7	schedule	schedule	NOUN
taxlaw-8981	26	8	a	a	DET
taxlaw-8981	26	9	forms	form	NOUN
taxlaw-8981	26	10	filed	file	VERB
taxlaw-8981	26	11	with	with	ADP
taxlaw-8981	26	12	the	the	DET
taxlaw-8981	26	13	irs	irs	PROPN
taxlaw-8981	26	14	and	and	CCONJ
taxlaw-8981	26	15	almost	almost	ADV
taxlaw-8981	26	16	30	30	NUM
taxlaw-8981	26	17	million	million	NUM
taxlaw-8981	26	18	fewer	few	ADJ
taxlaw-8981	26	19	taxpayers	taxpayer	NOUN
taxlaw-8981	26	20	whose	whose	DET
taxlaw-8981	26	21	itemized	itemize	VERB
taxlaw-8981	26	22	deductions	deduction	NOUN
taxlaw-8981	26	23	the	the	DET
taxlaw-8981	26	24	irs	irs	PROPN
taxlaw-8981	26	25	might	might	AUX
taxlaw-8981	26	26	audit	audit	VERB
taxlaw-8981	26	27	.	.	PUNCT
taxlaw-8981	27	1	thus	thus	ADV
taxlaw-8981	27	2	,	,	PUNCT
taxlaw-8981	27	3	at	at	ADP
taxlaw-8981	27	4	a	a	DET
taxlaw-8981	27	5	high	high	ADJ
taxlaw-8981	27	6	level	level	NOUN
taxlaw-8981	27	7	,	,	PUNCT
taxlaw-8981	27	8	the	the	DET
taxlaw-8981	27	9	tcja	tcja	NOUN
taxlaw-8981	27	10	’s	’s	PART
taxlaw-8981	27	11	itemization	itemization	NOUN
taxlaw-8981	27	12	-	-	PUNCT
taxlaw-8981	27	13	related	relate	VERB
taxlaw-8981	27	14	changes	change	NOUN
taxlaw-8981	27	15	—	—	PUNCT
taxlaw-8981	27	16	specifically	specifically	ADV
taxlaw-8981	27	17	,	,	PUNCT
taxlaw-8981	27	18	the	the	DET
taxlaw-8981	27	19	increase	increase	NOUN
taxlaw-8981	27	20	to	to	ADP
taxlaw-8981	27	21	the	the	DET
taxlaw-8981	27	22	standard	standard	ADJ
taxlaw-8981	27	23	deduction	deduction	NOUN
taxlaw-8981	27	24	and	and	CCONJ
taxlaw-8981	27	25	limits	limit	NOUN
taxlaw-8981	27	26	on	on	ADP
taxlaw-8981	27	27	itemized	itemized	ADJ
taxlaw-8981	27	28	deductions	deduction	NOUN
taxlaw-8981	27	29	—	—	PUNCT
taxlaw-8981	27	30	seem	seem	VERB
taxlaw-8981	27	31	to	to	PART
taxlaw-8981	27	32	have	have	AUX
taxlaw-8981	27	33	simplified	simplify	VERB
taxlaw-8981	27	34	the	the	DET
taxlaw-8981	27	35	income	income	NOUN
taxlaw-8981	27	36	tax	tax	NOUN
taxlaw-8981	27	37	system	system	NOUN
taxlaw-8981	27	38	for	for	ADP
taxlaw-8981	27	39	individual	individual	ADJ
taxlaw-8981	27	40	taxpayers	taxpayer	NOUN
taxlaw-8981	27	41	and	and	CCONJ
taxlaw-8981	27	42	the	the	DET
taxlaw-8981	27	43	irs	irs	PROPN
taxlaw-8981	27	44	.	.	PUNCT
taxlaw-8981	28	1	this	this	DET
taxlaw-8981	28	2	article	article	NOUN
taxlaw-8981	28	3	’s	’s	PART
taxlaw-8981	28	4	analysis	analysis	NOUN
taxlaw-8981	28	5	of	of	ADP
taxlaw-8981	28	6	federal	federal	ADJ
taxlaw-8981	28	7	and	and	CCONJ
taxlaw-8981	28	8	state	state	NOUN
taxlaw-8981	28	9	individual	individual	ADJ
taxlaw-8981	28	10	income	income	NOUN
taxlaw-8981	28	11	tax	tax	NOUN
taxlaw-8981	28	12	filing	filing	NOUN
taxlaw-8981	28	13	data	datum	NOUN
taxlaw-8981	28	14	for	for	ADP
taxlaw-8981	28	15	2017	2017	NUM
taxlaw-8981	28	16	and	and	CCONJ
taxlaw-8981	28	17	2018	2018	NUM
taxlaw-8981	28	18	,	,	PUNCT
taxlaw-8981	28	19	however	however	ADV
taxlaw-8981	28	20	,	,	PUNCT
taxlaw-8981	28	21	tells	tell	VERB
taxlaw-8981	28	22	a	a	DET
taxlaw-8981	28	23	more	more	ADV
taxlaw-8981	28	24	complex	complex	ADJ
taxlaw-8981	28	25	story	story	NOUN
taxlaw-8981	28	26	both	both	CCONJ
taxlaw-8981	28	27	for	for	ADP
taxlaw-8981	28	28	taxpayers	taxpayer	NOUN
taxlaw-8981	28	29	and	and	CCONJ
taxlaw-8981	28	30	tax	tax	NOUN
taxlaw-8981	28	31	administrators	administrator	NOUN
taxlaw-8981	28	32	.	.	PUNCT
taxlaw-8981	29	1	specifically	specifically	ADV
taxlaw-8981	29	2	,	,	PUNCT
taxlaw-8981	29	3	the	the	DET
taxlaw-8981	29	4	data	datum	NOUN
taxlaw-8981	29	5	show	show	VERB
taxlaw-8981	29	6	that	that	SCONJ
taxlaw-8981	29	7	a	a	DET
taxlaw-8981	29	8	significant	significant	ADJ
taxlaw-8981	29	9	number	number	NOUN
taxlaw-8981	29	10	of	of	ADP
taxlaw-8981	29	11	individual	individual	ADJ
taxlaw-8981	29	12	taxpayers	taxpayer	NOUN
taxlaw-8981	29	13	in	in	ADP
taxlaw-8981	29	14	some	some	DET
taxlaw-8981	29	15	states	state	NOUN
taxlaw-8981	29	16	(	(	PUNCT
taxlaw-8981	29	17	including	include	VERB
taxlaw-8981	29	18	,	,	PUNCT
taxlaw-8981	29	19	for	for	ADP
taxlaw-8981	29	20	example	example	NOUN
taxlaw-8981	29	21	,	,	PUNCT
taxlaw-8981	29	22	more	more	ADJ
taxlaw-8981	29	23	than	than	ADP
taxlaw-8981	29	24	22	22	NUM
taxlaw-8981	29	25	%	%	NOUN
taxlaw-8981	29	26	of	of	ADP
taxlaw-8981	29	27	individual	individual	ADJ
taxlaw-8981	29	28	filers	filer	NOUN
taxlaw-8981	29	29	in	in	ADP
taxlaw-8981	29	30	oregon4	oregon4	ADJ
taxlaw-8981	29	31	)	)	PUNCT
taxlaw-8981	29	32	switched	switch	VERB
taxlaw-8981	29	33	from	from	ADP
taxlaw-8981	29	34	itemizing	itemize	VERB
taxlaw-8981	29	35	to	to	ADP
taxlaw-8981	29	36	taking	take	VERB
taxlaw-8981	29	37	the	the	DET
taxlaw-8981	29	38	standard	standard	ADJ
taxlaw-8981	29	39	deduction	deduction	NOUN
taxlaw-8981	29	40	for	for	ADP
taxlaw-8981	29	41	federal	federal	ADJ
taxlaw-8981	29	42	purposes	purpose	NOUN
taxlaw-8981	29	43	but	but	CCONJ
taxlaw-8981	29	44	continued	continue	VERB
taxlaw-8981	29	45	to	to	PART
taxlaw-8981	29	46	itemize	itemize	VERB
taxlaw-8981	29	47	for	for	ADP
taxlaw-8981	29	48	state	state	NOUN
taxlaw-8981	29	49	purposes	purpose	NOUN
taxlaw-8981	29	50	.	.	PUNCT
taxlaw-8981	30	1	thus	thus	ADV
taxlaw-8981	30	2	,	,	PUNCT
taxlaw-8981	30	3	these	these	DET
taxlaw-8981	30	4	taxpayers	taxpayer	NOUN
taxlaw-8981	30	5	did	do	AUX
taxlaw-8981	30	6	not	not	PART
taxlaw-8981	30	7	experience	experience	VERB
taxlaw-8981	30	8	nearly	nearly	ADV
taxlaw-8981	30	9	as	as	ADV
taxlaw-8981	30	10	much	much	ADJ
taxlaw-8981	30	11	simplification	simplification	NOUN
taxlaw-8981	30	12	as	as	ADP
taxlaw-8981	30	13	the	the	DET
taxlaw-8981	30	14	federal	federal	ADJ
taxlaw-8981	30	15	itemization	itemization	NOUN
taxlaw-8981	30	16	data	datum	NOUN
taxlaw-8981	30	17	,	,	PUNCT
taxlaw-8981	30	18	alone	alone	ADV
taxlaw-8981	30	19	,	,	PUNCT
taxlaw-8981	30	20	suggest	suggest	VERB
taxlaw-8981	30	21	.	.	PUNCT
taxlaw-8981	31	1	in	in	ADP
taxlaw-8981	31	2	addition	addition	NOUN
taxlaw-8981	31	3	,	,	PUNCT
taxlaw-8981	31	4	the	the	DET
taxlaw-8981	31	5	simplification	simplification	NOUN
taxlaw-8981	31	6	benefits	benefit	NOUN
taxlaw-8981	31	7	experienced	experience	VERB
taxlaw-8981	31	8	by	by	ADP
taxlaw-8981	31	9	the	the	DET
taxlaw-8981	31	10	irs	irs	PROPN
taxlaw-8981	31	11	as	as	ADP
taxlaw-8981	31	12	a	a	DET
taxlaw-8981	31	13	result	result	NOUN
taxlaw-8981	31	14	of	of	ADP
taxlaw-8981	31	15	the	the	DET
taxlaw-8981	31	16	tcja	tcja	NOUN
taxlaw-8981	31	17	’s	’s	PART
taxlaw-8981	31	18	itemization	itemization	NOUN
taxlaw-8981	31	19	-	-	PUNCT
taxlaw-8981	31	20	related	relate	VERB
taxlaw-8981	31	21	changes	change	NOUN
taxlaw-8981	31	22	were	be	AUX
taxlaw-8981	31	23	dampened	dampen	VERB
taxlaw-8981	31	24	because	because	SCONJ
taxlaw-8981	31	25	some	some	DET
taxlaw-8981	31	26	taxpayers	taxpayer	NOUN
taxlaw-8981	31	27	continued	continue	VERB
taxlaw-8981	31	28	to	to	PART
taxlaw-8981	31	29	itemize	itemize	VERB
taxlaw-8981	31	30	for	for	ADP
taxlaw-8981	31	31	federal	federal	ADJ
taxlaw-8981	31	32	purposes	purpose	NOUN
taxlaw-8981	31	33	post	post	ADJ
taxlaw-8981	31	34	-	-	ADJ
taxlaw-8981	31	35	tcja	tcja	ADJ
taxlaw-8981	31	36	even	even	ADV
taxlaw-8981	31	37	though	though	SCONJ
taxlaw-8981	31	38	their	their	PRON
taxlaw-8981	31	39	federal	federal	ADJ
taxlaw-8981	31	40	itemized	itemize	VERB
taxlaw-8981	31	41	deductions	deduction	NOUN
taxlaw-8981	31	42	were	be	AUX
taxlaw-8981	31	43	less	less	ADJ
taxlaw-8981	31	44	than	than	ADP
taxlaw-8981	31	45	the	the	DET
taxlaw-8981	31	46	federal	federal	ADJ
taxlaw-8981	31	47	standard	standard	PROPN
taxlaw-8981	31	48	deduction	deduction	NOUN
taxlaw-8981	31	49	.	.	PUNCT
taxlaw-8981	32	1	further	far	ADV
taxlaw-8981	32	2	,	,	PUNCT
taxlaw-8981	32	3	and	and	CCONJ
taxlaw-8981	32	4	perhaps	perhaps	ADV
taxlaw-8981	32	5	most	most	ADV
taxlaw-8981	32	6	notably	notably	ADV
taxlaw-8981	32	7	,	,	PUNCT
taxlaw-8981	32	8	the	the	DET
taxlaw-8981	32	9	decline	decline	NOUN
taxlaw-8981	32	10	in	in	ADP
taxlaw-8981	32	11	federal	federal	ADJ
taxlaw-8981	32	12	itemization	itemization	NOUN
taxlaw-8981	32	13	rates	rate	NOUN
taxlaw-8981	32	14	,	,	PUNCT
taxlaw-8981	32	15	which	which	PRON
taxlaw-8981	32	16	simplified	simplify	VERB
taxlaw-8981	32	17	tax	tax	NOUN
taxlaw-8981	32	18	administration	administration	NOUN
taxlaw-8981	32	19	for	for	ADP
taxlaw-8981	32	20	the	the	DET
taxlaw-8981	32	21	irs	irs	PROPN
taxlaw-8981	32	22	,	,	PUNCT
taxlaw-8981	32	23	increased	increase	VERB
taxlaw-8981	32	24	the	the	DET
taxlaw-8981	32	25	complexity	complexity	NOUN
taxlaw-8981	32	26	of	of	ADP
taxlaw-8981	32	27	tax	tax	NOUN
taxlaw-8981	32	28	administration	administration	NOUN
taxlaw-8981	32	29	for	for	ADP
taxlaw-8981	32	30	tax	tax	NOUN
taxlaw-8981	32	31	authorities	authority	NOUN
taxlaw-8981	32	32	in	in	ADP
taxlaw-8981	32	33	several	several	ADJ
taxlaw-8981	32	34	states	state	NOUN
taxlaw-8981	32	35	.	.	PUNCT
taxlaw-8981	33	1	the	the	DET
taxlaw-8981	33	2	net	net	ADJ
taxlaw-8981	33	3	effect	effect	NOUN
taxlaw-8981	33	4	was	be	AUX
taxlaw-8981	33	5	to	to	PART
taxlaw-8981	33	6	shift	shift	VERB
taxlaw-8981	33	7	some	some	DET
taxlaw-8981	33	8	enforcement	enforcement	NOUN
taxlaw-8981	33	9	costs	cost	NOUN
taxlaw-8981	33	10	from	from	ADP
taxlaw-8981	33	11	the	the	DET
taxlaw-8981	33	12	irs	irs	PROPN
taxlaw-8981	33	13	to	to	ADP
taxlaw-8981	33	14	state	state	NOUN
taxlaw-8981	33	15	tax	tax	NOUN
taxlaw-8981	33	16	administrators	administrator	NOUN
taxlaw-8981	33	17	.	.	PUNCT
taxlaw-8981	34	1	as	as	SCONJ
taxlaw-8981	34	2	this	this	DET
taxlaw-8981	34	3	article	article	NOUN
taxlaw-8981	34	4	will	will	AUX
taxlaw-8981	34	5	explain	explain	VERB
taxlaw-8981	34	6	,	,	PUNCT
taxlaw-8981	34	7	whether	whether	SCONJ
taxlaw-8981	34	8	one	one	NUM
taxlaw-8981	34	9	or	or	CCONJ
taxlaw-8981	34	10	more	more	ADJ
taxlaw-8981	34	11	of	of	ADP
taxlaw-8981	34	12	the	the	DET
taxlaw-8981	34	13	foregoing	forego	VERB
taxlaw-8981	34	14	consequences	consequence	NOUN
taxlaw-8981	34	15	arose	arise	VERB
taxlaw-8981	34	16	for	for	ADP
taxlaw-8981	34	17	a	a	DET
taxlaw-8981	34	18	particular	particular	ADJ
taxlaw-8981	34	19	state	state	NOUN
taxlaw-8981	34	20	or	or	CCONJ
taxlaw-8981	34	21	its	its	PRON
taxlaw-8981	34	22	taxpayers	taxpayer	NOUN
taxlaw-8981	34	23	depended	depend	VERB
taxlaw-8981	34	24	largely	largely	ADV
taxlaw-8981	34	25	on	on	ADP
taxlaw-8981	34	26	whether	whether	SCONJ
taxlaw-8981	34	27	the	the	DET
taxlaw-8981	34	28	state	state	NOUN
taxlaw-8981	34	29	(	(	PUNCT
taxlaw-8981	34	30	a	a	X
taxlaw-8981	34	31	)	)	PUNCT
taxlaw-8981	34	32	obligated	obligate	VERB
taxlaw-8981	34	33	taxpayers	taxpayer	NOUN
taxlaw-8981	34	34	to	to	PART
taxlaw-8981	34	35	make	make	VERB
taxlaw-8981	34	36	the	the	DET
taxlaw-8981	34	37	same	same	ADJ
taxlaw-8981	34	38	election	election	NOUN
taxlaw-8981	34	39	—	—	PUNCT
taxlaw-8981	34	40	to	to	PART
taxlaw-8981	34	41	itemize	itemize	VERB
taxlaw-8981	34	42	or	or	CCONJ
taxlaw-8981	34	43	take	take	VERB
taxlaw-8981	34	44	the	the	DET
taxlaw-8981	34	45	standard	standard	ADJ
taxlaw-8981	34	46	deduction	deduction	NOUN
taxlaw-8981	34	47	—	—	PUNCT
taxlaw-8981	34	48	for	for	ADP
taxlaw-8981	34	49	state	state	NOUN
taxlaw-8981	34	50	purposes	purpose	NOUN
taxlaw-8981	34	51	as	as	ADP
taxlaw-8981	34	52	the	the	DET
taxlaw-8981	34	53	taxpayer	taxpayer	NOUN
taxlaw-8981	34	54	made	make	VERB
taxlaw-8981	34	55	for	for	ADP
taxlaw-8981	34	56	federal	federal	ADJ
taxlaw-8981	34	57	purposes	purpose	NOUN
taxlaw-8981	34	58	,	,	PUNCT
taxlaw-8981	34	59	or	or	CCONJ
taxlaw-8981	34	60	(	(	PUNCT
taxlaw-8981	34	61	b	b	X
taxlaw-8981	34	62	)	)	PUNCT
taxlaw-8981	34	63	allowed	allow	VERB
taxlaw-8981	34	64	taxpayers	taxpayer	NOUN
taxlaw-8981	34	65	to	to	PART
taxlaw-8981	34	66	make	make	VERB
taxlaw-8981	34	67	an	an	DET
taxlaw-8981	34	68	independent	independent	ADJ
taxlaw-8981	34	69	choice	choice	NOUN
taxlaw-8981	34	70	about	about	ADP
taxlaw-8981	34	71	whether	whether	SCONJ
taxlaw-8981	34	72	to	to	PART
taxlaw-8981	34	73	itemize	itemize	VERB
taxlaw-8981	34	74	deductions	deduction	NOUN
taxlaw-8981	34	75	or	or	CCONJ
taxlaw-8981	34	76	take	take	VERB
taxlaw-8981	34	77	the	the	DET
taxlaw-8981	34	78	standard	standard	ADJ
taxlaw-8981	34	79	deduction	deduction	NOUN
taxlaw-8981	34	80	for	for	ADP
taxlaw-8981	34	81	state	state	NOUN
taxlaw-8981	34	82	purposes	purpose	NOUN
taxlaw-8981	34	83	(	(	PUNCT
taxlaw-8981	34	84	i.e.	i.e.	X
taxlaw-8981	34	85	,	,	PUNCT
taxlaw-8981	34	86	regardless	regardless	ADV
taxlaw-8981	34	87	of	of	ADP
taxlaw-8981	34	88	the	the	DET
taxlaw-8981	34	89	itemization	itemization	NOUN
taxlaw-8981	34	90	choice	choice	NOUN
taxlaw-8981	34	91	that	that	PRON
taxlaw-8981	34	92	the	the	DET
taxlaw-8981	34	93	taxpayer	taxpayer	NOUN
taxlaw-8981	34	94	made	make	VERB
taxlaw-8981	34	95	for	for	ADP
taxlaw-8981	34	96	federal	federal	ADJ
taxlaw-8981	34	97	purposes	purpose	NOUN
taxlaw-8981	34	98	)	)	PUNCT
taxlaw-8981	34	99	.	.	PUNCT
taxlaw-8981	35	1	that	that	PRON
taxlaw-8981	35	2	is	be	AUX
taxlaw-8981	35	3	,	,	PUNCT
taxlaw-8981	35	4	a	a	DET
taxlaw-8981	35	5	state	state	NOUN
taxlaw-8981	35	6	’s	’s	PART
taxlaw-8981	35	7	1	1	NUM
taxlaw-8981	35	8	the	the	DET
taxlaw-8981	35	9	official	official	ADJ
taxlaw-8981	35	10	name	name	NOUN
taxlaw-8981	35	11	of	of	ADP
taxlaw-8981	35	12	this	this	DET
taxlaw-8981	35	13	legislation	legislation	NOUN
taxlaw-8981	35	14	is	be	AUX
taxlaw-8981	35	15	“	"	PUNCT
taxlaw-8981	35	16	an	an	DET
taxlaw-8981	35	17	act	act	NOUN
taxlaw-8981	35	18	to	to	PART
taxlaw-8981	35	19	provide	provide	VERB
taxlaw-8981	35	20	for	for	ADP
taxlaw-8981	35	21	reconciliation	reconciliation	NOUN
taxlaw-8981	35	22	pursuant	pursuant	NOUN
taxlaw-8981	35	23	to	to	ADP
taxlaw-8981	35	24	titles	titles	PROPN
taxlaw-8981	35	25	ii	ii	PROPN
taxlaw-8981	35	26	and	and	CCONJ
taxlaw-8981	35	27	v	v	NOUN
taxlaw-8981	35	28	of	of	ADP
taxlaw-8981	35	29	the	the	DET
taxlaw-8981	35	30	concurrent	concurrent	ADJ
taxlaw-8981	35	31	resolution	resolution	NOUN
taxlaw-8981	35	32	on	on	ADP
taxlaw-8981	35	33	the	the	DET
taxlaw-8981	35	34	budget	budget	NOUN
taxlaw-8981	35	35	for	for	ADP
taxlaw-8981	35	36	fiscal	fiscal	ADJ
taxlaw-8981	35	37	year	year	NOUN
taxlaw-8981	35	38	2018	2018	NUM
taxlaw-8981	35	39	.	.	PUNCT
taxlaw-8981	35	40	”	"	PUNCT
taxlaw-8981	36	1	pub	pub	NOUN
taxlaw-8981	36	2	.	.	PUNCT
taxlaw-8981	37	1	l.	l.	PROPN
taxlaw-8981	37	2	no	no	INTJ
taxlaw-8981	37	3	.	.	PROPN
taxlaw-8981	38	1	115	115	NUM
taxlaw-8981	38	2	-	-	SYM
taxlaw-8981	38	3	97	97	NUM
taxlaw-8981	38	4	,	,	PUNCT
taxlaw-8981	38	5	131	131	NUM
taxlaw-8981	38	6	stat	stat	NOUN
taxlaw-8981	38	7	.	.	PUNCT
taxlaw-8981	39	1	2054	2054	NUM
taxlaw-8981	39	2	(	(	PUNCT
taxlaw-8981	39	3	2017	2017	NUM
taxlaw-8981	39	4	)	)	PUNCT
taxlaw-8981	39	5	.	.	PUNCT
taxlaw-8981	40	1	although	although	SCONJ
taxlaw-8981	40	2	the	the	DET
taxlaw-8981	40	3	bill	bill	NOUN
taxlaw-8981	40	4	’s	’s	PART
taxlaw-8981	40	5	original	original	ADJ
taxlaw-8981	40	6	title	title	NOUN
taxlaw-8981	40	7	,	,	PUNCT
taxlaw-8981	40	8	the	the	DET
taxlaw-8981	40	9	“	"	PUNCT
taxlaw-8981	40	10	tax	tax	NOUN
taxlaw-8981	40	11	cuts	cut	NOUN
taxlaw-8981	40	12	and	and	CCONJ
taxlaw-8981	40	13	jobs	job	NOUN
taxlaw-8981	40	14	act	act	PROPN
taxlaw-8981	40	15	,	,	PUNCT
taxlaw-8981	40	16	”	"	PUNCT
taxlaw-8981	40	17	was	be	AUX
taxlaw-8981	40	18	stricken	stricken	VERB
taxlaw-8981	40	19	from	from	ADP
taxlaw-8981	40	20	the	the	DET
taxlaw-8981	40	21	final	final	ADJ
taxlaw-8981	40	22	legislation	legislation	NOUN
taxlaw-8981	40	23	,	,	PUNCT
taxlaw-8981	40	24	many	many	ADJ
taxlaw-8981	40	25	commentators	commentator	NOUN
taxlaw-8981	40	26	continue	continue	VERB
taxlaw-8981	40	27	to	to	PART
taxlaw-8981	40	28	use	use	VERB
taxlaw-8981	40	29	that	that	DET
taxlaw-8981	40	30	name	name	NOUN
taxlaw-8981	40	31	.	.	PUNCT
taxlaw-8981	41	1	see	see	VERB
taxlaw-8981	41	2	,	,	PUNCT
taxlaw-8981	41	3	e.g.	e.g.	ADV
taxlaw-8981	41	4	,	,	PUNCT
taxlaw-8981	41	5	kamin	kamin	PROPN
taxlaw-8981	41	6	et	et	PROPN
taxlaw-8981	41	7	al	al	PROPN
taxlaw-8981	41	8	.	.	PROPN
taxlaw-8981	41	9	,	,	PUNCT
taxlaw-8981	41	10	the	the	DET
taxlaw-8981	41	11	games	game	NOUN
taxlaw-8981	41	12	they	they	PRON
taxlaw-8981	41	13	will	will	AUX
taxlaw-8981	41	14	play	play	VERB
taxlaw-8981	41	15	:	:	PUNCT
taxlaw-8981	41	16	tax	tax	NOUN
taxlaw-8981	41	17	games	game	NOUN
taxlaw-8981	41	18	,	,	PUNCT
taxlaw-8981	41	19	roadblocks	roadblock	NOUN
taxlaw-8981	41	20	,	,	PUNCT
taxlaw-8981	41	21	and	and	CCONJ
taxlaw-8981	41	22	glitches	glitch	NOUN
taxlaw-8981	41	23	under	under	ADP
taxlaw-8981	41	24	the	the	DET
taxlaw-8981	41	25	2017	2017	NUM
taxlaw-8981	41	26	tax	tax	NOUN
taxlaw-8981	41	27	legislation	legislation	NOUN
taxlaw-8981	41	28	,	,	PUNCT
taxlaw-8981	41	29	103	103	NUM
taxlaw-8981	41	30	minn	minn	NOUN
taxlaw-8981	41	31	.	.	PUNCT
taxlaw-8981	42	1	l.	l.	PROPN
taxlaw-8981	42	2	rev	rev	PROPN
taxlaw-8981	42	3	.	.	PROPN
taxlaw-8981	42	4	1439	1439	NUM
taxlaw-8981	42	5	(	(	PUNCT
taxlaw-8981	42	6	2019	2019	NUM
taxlaw-8981	42	7	)	)	PUNCT
taxlaw-8981	42	8	.	.	PUNCT
taxlaw-8981	43	1	this	this	DET
taxlaw-8981	43	2	article	article	NOUN
taxlaw-8981	43	3	does	do	VERB
taxlaw-8981	43	4	the	the	DET
taxlaw-8981	43	5	same	same	ADJ
taxlaw-8981	43	6	.	.	PUNCT
taxlaw-8981	44	1	2	2	NUM
taxlaw-8981	44	2	see	see	VERB
taxlaw-8981	44	3	infra	infra	NOUN
taxlaw-8981	44	4	part	part	NOUN
taxlaw-8981	44	5	i.b	i.b	PROPN
taxlaw-8981	44	6	.	.	PROPN
taxlaw-8981	44	7	3	3	NUM
taxlaw-8981	44	8	soi	soi	ADJ
taxlaw-8981	44	9	tax	tax	NOUN
taxlaw-8981	44	10	stats	stat	NOUN
taxlaw-8981	44	11	–	–	PUNCT
taxlaw-8981	44	12	individual	individual	ADJ
taxlaw-8981	44	13	income	income	NOUN
taxlaw-8981	44	14	tax	tax	NOUN
taxlaw-8981	44	15	returns	return	NOUN
taxlaw-8981	44	16	complete	complete	ADJ
taxlaw-8981	44	17	report	report	NOUN
taxlaw-8981	44	18	(	(	PUNCT
taxlaw-8981	44	19	publication	publication	NOUN
taxlaw-8981	44	20	1304	1304	NUM
taxlaw-8981	44	21	)	)	PUNCT
taxlaw-8981	44	22	,	,	PUNCT
taxlaw-8981	44	23	irs	irs	PROPN
taxlaw-8981	44	24	,	,	PUNCT
taxlaw-8981	44	25	https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-publication-1304-com	https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-publication-1304-com	PROPN
taxlaw-8981	44	26	plete	plete	NOUN
taxlaw-8981	44	27	-	-	PUNCT
taxlaw-8981	44	28	report	report	NOUN
taxlaw-8981	44	29	[	[	X
taxlaw-8981	44	30	https://perma.cc/r76l-355v	https://perma.cc/r76l-355v	ADP
taxlaw-8981	44	31	]	]	X
taxlaw-8981	44	32	(	(	PUNCT
taxlaw-8981	44	33	last	last	ADV
taxlaw-8981	44	34	visited	visit	VERB
taxlaw-8981	44	35	nov	nov	PROPN
taxlaw-8981	44	36	.	.	PROPN
taxlaw-8981	44	37	21	21	NUM
taxlaw-8981	44	38	,	,	PUNCT
taxlaw-8981	44	39	2021	2021	NUM
taxlaw-8981	44	40	)	)	PUNCT
taxlaw-8981	44	41	(	(	PUNCT
taxlaw-8981	44	42	table	table	NOUN
taxlaw-8981	44	43	1.4	1.4	NUM
taxlaw-8981	44	44	.	.	PUNCT
taxlaw-8981	45	1	all	all	DET
taxlaw-8981	45	2	returns	return	NOUN
taxlaw-8981	45	3	:	:	PUNCT
taxlaw-8981	45	4	sources	source	NOUN
taxlaw-8981	45	5	of	of	ADP
taxlaw-8981	45	6	income	income	NOUN
taxlaw-8981	45	7	,	,	PUNCT
taxlaw-8981	45	8	adjustments	adjustment	NOUN
taxlaw-8981	45	9	,	,	PUNCT
taxlaw-8981	45	10	and	and	CCONJ
taxlaw-8981	45	11	tax	tax	NOUN
taxlaw-8981	45	12	items	item	NOUN
taxlaw-8981	45	13	,	,	PUNCT
taxlaw-8981	45	14	by	by	ADP
taxlaw-8981	45	15	size	size	NOUN
taxlaw-8981	45	16	of	of	ADP
taxlaw-8981	45	17	adjusted	adjust	VERB
taxlaw-8981	45	18	gross	gross	ADJ
taxlaw-8981	45	19	income	income	NOUN
taxlaw-8981	45	20	,	,	PUNCT
taxlaw-8981	45	21	tax	tax	NOUN
taxlaw-8981	45	22	year	year	NOUN
taxlaw-8981	45	23	2017	2017	NUM
taxlaw-8981	45	24	&	&	CCONJ
taxlaw-8981	45	25	tax	tax	PROPN
taxlaw-8981	45	26	year	year	NOUN
taxlaw-8981	45	27	2018	2018	NUM
taxlaw-8981	45	28	)	)	PUNCT
taxlaw-8981	45	29	and	and	CCONJ
taxlaw-8981	45	30	author	author	NOUN
taxlaw-8981	45	31	calculations	calculation	NOUN
taxlaw-8981	45	32	.	.	PUNCT
taxlaw-8981	46	1	4	4	NUM
taxlaw-8981	46	2	see	see	VERB
taxlaw-8981	46	3	infra	infra	NOUN
taxlaw-8981	46	4	note	note	VERB
taxlaw-8981	46	5	94	94	NUM
taxlaw-8981	46	6	and	and	CCONJ
taxlaw-8981	46	7	accompanying	accompany	VERB
taxlaw-8981	46	8	text	text	NOUN
taxlaw-8981	46	9	.	.	PUNCT
taxlaw-8981	47	1	4	4	NUM
taxlaw-8981	47	2	columbia	columbia	PROPN
taxlaw-8981	47	3	journal	journal	PROPN
taxlaw-8981	47	4	of	of	ADP
taxlaw-8981	47	5	tax	tax	NOUN
taxlaw-8981	47	6	law	law	NOUN
taxlaw-8981	48	1	[	[	X
taxlaw-8981	48	2	vol	vol	NOUN
taxlaw-8981	48	3	:	:	PUNCT
taxlaw-8981	48	4	13:1	13:1	NUM
taxlaw-8981	48	5	“	"	PUNCT
taxlaw-8981	48	6	tax	tax	NOUN
taxlaw-8981	48	7	election	election	NOUN
taxlaw-8981	48	8	uniformity	uniformity	NOUN
taxlaw-8981	48	9	rule	rule	NOUN
taxlaw-8981	48	10	”	"	PUNCT
taxlaw-8981	48	11	affected	affect	VERB
taxlaw-8981	48	12	the	the	DET
taxlaw-8981	48	13	success	success	NOUN
taxlaw-8981	48	14	of	of	ADP
taxlaw-8981	48	15	the	the	DET
taxlaw-8981	48	16	federal	federal	ADJ
taxlaw-8981	48	17	policy	policy	NOUN
taxlaw-8981	48	18	goal	goal	NOUN
taxlaw-8981	48	19	motivating	motivate	VERB
taxlaw-8981	48	20	the	the	DET
taxlaw-8981	48	21	tcja	tcja	NOUN
taxlaw-8981	48	22	’s	’s	PART
taxlaw-8981	48	23	itemization	itemization	NOUN
taxlaw-8981	48	24	-	-	PUNCT
taxlaw-8981	48	25	related	relate	VERB
taxlaw-8981	48	26	changes	change	NOUN
taxlaw-8981	48	27	.	.	PUNCT
taxlaw-8981	49	1	these	these	DET
taxlaw-8981	49	2	consequences	consequence	NOUN
taxlaw-8981	49	3	have	have	AUX
taxlaw-8981	49	4	been	be	AUX
taxlaw-8981	49	5	overlooked	overlook	VERB
taxlaw-8981	49	6	by	by	ADP
taxlaw-8981	49	7	existing	exist	VERB
taxlaw-8981	49	8	scholarship	scholarship	NOUN
taxlaw-8981	49	9	.	.	PUNCT
taxlaw-8981	50	1	on	on	ADP
taxlaw-8981	50	2	the	the	DET
taxlaw-8981	50	3	one	one	NUM
taxlaw-8981	50	4	hand	hand	NOUN
taxlaw-8981	50	5	,	,	PUNCT
taxlaw-8981	50	6	this	this	DET
taxlaw-8981	50	7	omission	omission	NOUN
taxlaw-8981	50	8	is	be	AUX
taxlaw-8981	50	9	surprising	surprising	ADJ
taxlaw-8981	50	10	because	because	SCONJ
taxlaw-8981	50	11	the	the	DET
taxlaw-8981	50	12	tcja	tcja	NOUN
taxlaw-8981	50	13	’s	’s	PART
taxlaw-8981	50	14	itemization	itemization	NOUN
taxlaw-8981	50	15	-	-	PUNCT
taxlaw-8981	50	16	related	relate	VERB
taxlaw-8981	50	17	changes	change	NOUN
taxlaw-8981	50	18	were	be	AUX
taxlaw-8981	50	19	touted	tout	VERB
taxlaw-8981	50	20	by	by	ADP
taxlaw-8981	50	21	proponents	proponent	NOUN
taxlaw-8981	50	22	as	as	ADP
taxlaw-8981	50	23	simplifying.5	simplifying.5	NOUN
taxlaw-8981	50	24	on	on	ADP
taxlaw-8981	50	25	the	the	DET
taxlaw-8981	50	26	other	other	ADJ
taxlaw-8981	50	27	hand	hand	NOUN
taxlaw-8981	50	28	,	,	PUNCT
taxlaw-8981	50	29	the	the	DET
taxlaw-8981	50	30	omission	omission	NOUN
taxlaw-8981	50	31	may	may	AUX
taxlaw-8981	50	32	not	not	PART
taxlaw-8981	50	33	be	be	AUX
taxlaw-8981	50	34	surprising	surprising	ADJ
taxlaw-8981	50	35	because	because	SCONJ
taxlaw-8981	50	36	scholars	scholar	NOUN
taxlaw-8981	50	37	have	have	AUX
taxlaw-8981	50	38	paid	pay	VERB
taxlaw-8981	50	39	relatively	relatively	ADV
taxlaw-8981	50	40	little	little	ADJ
taxlaw-8981	50	41	attention	attention	NOUN
taxlaw-8981	50	42	,	,	PUNCT
taxlaw-8981	50	43	either	either	CCONJ
taxlaw-8981	50	44	in	in	ADP
taxlaw-8981	50	45	general	general	ADJ
taxlaw-8981	50	46	or	or	CCONJ
taxlaw-8981	50	47	in	in	ADP
taxlaw-8981	50	48	the	the	DET
taxlaw-8981	50	49	context	context	NOUN
taxlaw-8981	50	50	of	of	ADP
taxlaw-8981	50	51	the	the	DET
taxlaw-8981	50	52	tcja	tcja	NOUN
taxlaw-8981	50	53	,	,	PUNCT
taxlaw-8981	50	54	to	to	PART
taxlaw-8981	50	55	tax	tax	NOUN
taxlaw-8981	50	56	election	election	NOUN
taxlaw-8981	50	57	uniformity	uniformity	NOUN
taxlaw-8981	50	58	rules	rule	NOUN
taxlaw-8981	50	59	or	or	CCONJ
taxlaw-8981	50	60	the	the	DET
taxlaw-8981	50	61	indirect	indirect	ADJ
taxlaw-8981	50	62	interactions	interaction	NOUN
taxlaw-8981	50	63	between	between	ADP
taxlaw-8981	50	64	federal	federal	ADJ
taxlaw-8981	50	65	and	and	CCONJ
taxlaw-8981	50	66	state	state	NOUN
taxlaw-8981	50	67	tax	tax	NOUN
taxlaw-8981	50	68	regimes	regime	NOUN
taxlaw-8981	50	69	that	that	SCONJ
taxlaw-8981	50	70	these	these	DET
taxlaw-8981	50	71	rules	rule	NOUN
taxlaw-8981	50	72	create.6	create.6	VERB
taxlaw-8981	50	73	commentators	commentator	NOUN
taxlaw-8981	50	74	analyzing	analyze	VERB
taxlaw-8981	50	75	the	the	DET
taxlaw-8981	50	76	interactions	interaction	NOUN
taxlaw-8981	50	77	between	between	ADP
taxlaw-8981	50	78	federal	federal	ADJ
taxlaw-8981	50	79	and	and	CCONJ
taxlaw-8981	50	80	state	state	NOUN
taxlaw-8981	50	81	tax	tax	NOUN
taxlaw-8981	50	82	laws	law	NOUN
taxlaw-8981	50	83	,	,	PUNCT
taxlaw-8981	50	84	whether	whether	SCONJ
taxlaw-8981	50	85	in	in	ADP
taxlaw-8981	50	86	general	general	ADJ
taxlaw-8981	50	87	or	or	CCONJ
taxlaw-8981	50	88	in	in	ADP
taxlaw-8981	50	89	the	the	DET
taxlaw-8981	50	90	context	context	NOUN
taxlaw-8981	50	91	of	of	ADP
taxlaw-8981	50	92	the	the	DET
taxlaw-8981	50	93	tcja	tcja	NOUN
taxlaw-8981	50	94	specifically	specifically	ADV
taxlaw-8981	50	95	,	,	PUNCT
taxlaw-8981	50	96	typically	typically	ADV
taxlaw-8981	50	97	focus	focus	VERB
taxlaw-8981	50	98	on	on	ADP
taxlaw-8981	50	99	conformity	conformity	NOUN
taxlaw-8981	50	100	(	(	PUNCT
taxlaw-8981	50	101	i.e.	i.e.	X
taxlaw-8981	50	102	,	,	PUNCT
taxlaw-8981	50	103	whether	whether	SCONJ
taxlaw-8981	50	104	a	a	DET
taxlaw-8981	50	105	state	state	NOUN
taxlaw-8981	50	106	’s	’s	PART
taxlaw-8981	50	107	income	income	NOUN
taxlaw-8981	50	108	tax	tax	NOUN
taxlaw-8981	50	109	laws	law	NOUN
taxlaw-8981	50	110	change	change	VERB
taxlaw-8981	50	111	to	to	PART
taxlaw-8981	50	112	follow	follow	VERB
taxlaw-8981	50	113	federal	federal	ADJ
taxlaw-8981	50	114	income	income	NOUN
taxlaw-8981	50	115	tax	tax	NOUN
taxlaw-8981	50	116	law	law	NOUN
taxlaw-8981	50	117	changes,7	changes,7	NOUN
taxlaw-8981	50	118	including	include	VERB
taxlaw-8981	50	119	changes	change	NOUN
taxlaw-8981	50	120	made	make	VERB
taxlaw-8981	50	121	by	by	ADP
taxlaw-8981	50	122	the	the	DET
taxlaw-8981	50	123	tcja),8	tcja),8	PROPN
taxlaw-8981	50	124	tax	tax	NOUN
taxlaw-8981	50	125	preferences	preference	NOUN
taxlaw-8981	50	126	such	such	ADJ
taxlaw-8981	50	127	as	as	ADP
taxlaw-8981	50	128	the	the	DET
taxlaw-8981	50	129	deductibility	deductibility	NOUN
taxlaw-8981	50	130	(	(	PUNCT
taxlaw-8981	50	131	now	now	ADV
taxlaw-8981	50	132	capped9	capped9	NOUN
taxlaw-8981	50	133	)	)	PUNCT
taxlaw-8981	50	134	of	of	ADP
taxlaw-8981	50	135	state	state	NOUN
taxlaw-8981	50	136	and	and	CCONJ
taxlaw-8981	50	137	local	local	ADJ
taxlaw-8981	50	138	taxes	taxis	NOUN
taxlaw-8981	50	139	for	for	ADP
taxlaw-8981	50	140	purposes	purpose	NOUN
taxlaw-8981	50	141	of	of	ADP
taxlaw-8981	50	142	the	the	DET
taxlaw-8981	50	143	federal	federal	ADJ
taxlaw-8981	50	144	income	income	NOUN
taxlaw-8981	50	145	tax	tax	NOUN
taxlaw-8981	50	146	,	,	PUNCT
taxlaw-8981	50	147	10	10	NUM
taxlaw-8981	50	148	or	or	CCONJ
taxlaw-8981	50	149	administrative	administrative	ADJ
taxlaw-8981	50	150	cooperation	cooperation	NOUN
taxlaw-8981	50	151	between	between	ADP
taxlaw-8981	50	152	the	the	DET
taxlaw-8981	50	153	federal	federal	ADJ
taxlaw-8981	50	154	and	and	CCONJ
taxlaw-8981	50	155	state	state	NOUN
taxlaw-8981	50	156	tax	tax	NOUN
taxlaw-8981	50	157	authorities.11	authorities.11	NOUN
taxlaw-8981	50	158	even	even	ADV
taxlaw-8981	50	159	when	when	SCONJ
taxlaw-8981	50	160	election	election	NOUN
taxlaw-8981	50	161	uniformity	uniformity	NOUN
taxlaw-8981	50	162	has	have	AUX
taxlaw-8981	50	163	been	be	AUX
taxlaw-8981	50	164	mentioned	mention	VERB
taxlaw-8981	50	165	in	in	ADP
taxlaw-8981	50	166	the	the	DET
taxlaw-8981	50	167	context	context	NOUN
taxlaw-8981	50	168	of	of	ADP
taxlaw-8981	50	169	the	the	DET
taxlaw-8981	50	170	tcja	tcja	NOUN
taxlaw-8981	50	171	,	,	PUNCT
taxlaw-8981	50	172	commentators	commentator	NOUN
taxlaw-8981	50	173	and	and	CCONJ
taxlaw-8981	50	174	policymakers	policymaker	NOUN
taxlaw-8981	50	175	generally	generally	ADV
taxlaw-8981	50	176	focused	focus	VERB
taxlaw-8981	50	177	on	on	ADP
taxlaw-8981	50	178	the	the	DET
taxlaw-8981	50	179	impact	impact	NOUN
taxlaw-8981	50	180	on	on	ADP
taxlaw-8981	50	181	5	5	NUM
taxlaw-8981	50	182	see	see	NOUN
taxlaw-8981	50	183	infra	infra	NOUN
taxlaw-8981	50	184	part	part	NOUN
taxlaw-8981	50	185	i.b	i.b	PROPN
taxlaw-8981	50	186	.	.	PROPN
taxlaw-8981	50	187	6	6	NUM
taxlaw-8981	50	188	see	see	VERB
taxlaw-8981	50	189	heather	heather	PROPN
taxlaw-8981	50	190	m.	m.	NOUN
taxlaw-8981	50	191	field	field	NOUN
taxlaw-8981	50	192	,	,	PUNCT
taxlaw-8981	50	193	binding	bind	VERB
taxlaw-8981	50	194	choices	choice	NOUN
taxlaw-8981	50	195	:	:	PUNCT
taxlaw-8981	50	196	tax	tax	NOUN
taxlaw-8981	50	197	elections	election	NOUN
taxlaw-8981	50	198	&	&	CCONJ
taxlaw-8981	50	199	federal	federal	ADJ
taxlaw-8981	50	200	/	/	SYM
taxlaw-8981	50	201	state	state	NOUN
taxlaw-8981	50	202	conformity	conformity	NOUN
taxlaw-8981	50	203	,	,	PUNCT
taxlaw-8981	50	204	32	32	NUM
taxlaw-8981	50	205	va	va	NOUN
taxlaw-8981	50	206	.	.	PUNCT
taxlaw-8981	51	1	tax	tax	PROPN
taxlaw-8981	51	2	rev	rev	PROPN
taxlaw-8981	51	3	.	.	PROPN
taxlaw-8981	52	1	527	527	NUM
taxlaw-8981	52	2	(	(	PUNCT
taxlaw-8981	52	3	2013	2013	NUM
taxlaw-8981	52	4	)	)	PUNCT
taxlaw-8981	52	5	(	(	PUNCT
taxlaw-8981	52	6	the	the	DET
taxlaw-8981	52	7	one	one	NUM
taxlaw-8981	52	8	law	law	NOUN
taxlaw-8981	52	9	review	review	NOUN
taxlaw-8981	52	10	article	article	NOUN
taxlaw-8981	52	11	discussing	discuss	VERB
taxlaw-8981	52	12	policy	policy	NOUN
taxlaw-8981	52	13	considerations	consideration	NOUN
taxlaw-8981	52	14	relevant	relevant	ADJ
taxlaw-8981	52	15	to	to	ADP
taxlaw-8981	52	16	states	state	NOUN
taxlaw-8981	52	17	’	'	PUNCT
taxlaw-8981	52	18	election	election	NOUN
taxlaw-8981	52	19	uniformity	uniformity	NOUN
taxlaw-8981	52	20	rules	rule	NOUN
taxlaw-8981	52	21	)	)	PUNCT
taxlaw-8981	52	22	;	;	PUNCT
taxlaw-8981	52	23	see	see	VERB
taxlaw-8981	52	24	also	also	ADV
taxlaw-8981	52	25	infra	infra	NOUN
taxlaw-8981	52	26	note	note	VERB
taxlaw-8981	52	27	12	12	NUM
taxlaw-8981	52	28	(	(	PUNCT
taxlaw-8981	52	29	citing	cite	VERB
taxlaw-8981	52	30	sources	source	NOUN
taxlaw-8981	52	31	that	that	PRON
taxlaw-8981	52	32	discuss	discuss	VERB
taxlaw-8981	52	33	the	the	DET
taxlaw-8981	52	34	state	state	NOUN
taxlaw-8981	52	35	revenue	revenue	NOUN
taxlaw-8981	52	36	effects	effect	NOUN
taxlaw-8981	52	37	of	of	ADP
taxlaw-8981	52	38	the	the	DET
taxlaw-8981	52	39	tcja	tcja	NOUN
taxlaw-8981	52	40	in	in	ADP
taxlaw-8981	52	41	light	light	NOUN
taxlaw-8981	52	42	of	of	ADP
taxlaw-8981	52	43	states	state	NOUN
taxlaw-8981	52	44	’	'	PUNCT
taxlaw-8981	52	45	election	election	NOUN
taxlaw-8981	52	46	uniformity	uniformity	NOUN
taxlaw-8981	52	47	rules	rule	NOUN
taxlaw-8981	52	48	)	)	PUNCT
taxlaw-8981	52	49	.	.	PUNCT
taxlaw-8981	53	1	7	7	NUM
taxlaw-8981	53	2	see	see	VERB
taxlaw-8981	53	3	,	,	PUNCT
taxlaw-8981	53	4	e.g.	e.g.	ADV
taxlaw-8981	53	5	,	,	PUNCT
taxlaw-8981	53	6	jane	jane	PROPN
taxlaw-8981	53	7	g.	g.	PROPN
taxlaw-8981	53	8	gravelle	gravelle	PROPN
taxlaw-8981	53	9	&	&	CCONJ
taxlaw-8981	53	10	jennifer	jennifer	PROPN
taxlaw-8981	53	11	gravelle	gravelle	PROPN
taxlaw-8981	53	12	,	,	PUNCT
taxlaw-8981	53	13	how	how	SCONJ
taxlaw-8981	53	14	federal	federal	ADJ
taxlaw-8981	53	15	policymakers	policymaker	NOUN
taxlaw-8981	53	16	account	account	VERB
taxlaw-8981	53	17	for	for	ADP
taxlaw-8981	53	18	the	the	DET
taxlaw-8981	53	19	concerns	concern	NOUN
taxlaw-8981	53	20	of	of	ADP
taxlaw-8981	53	21	state	state	NOUN
taxlaw-8981	53	22	and	and	CCONJ
taxlaw-8981	53	23	local	local	ADJ
taxlaw-8981	53	24	governments	government	NOUN
taxlaw-8981	53	25	in	in	ADP
taxlaw-8981	53	26	the	the	DET
taxlaw-8981	53	27	formulation	formulation	NOUN
taxlaw-8981	53	28	of	of	ADP
taxlaw-8981	53	29	federal	federal	ADJ
taxlaw-8981	53	30	tax	tax	NOUN
taxlaw-8981	53	31	policy	policy	NOUN
taxlaw-8981	53	32	,	,	PUNCT
taxlaw-8981	53	33	60	60	NUM
taxlaw-8981	53	34	nat’l	nat’l	NOUN
taxlaw-8981	53	35	tax	tax	NOUN
taxlaw-8981	53	36	j.	j.	PROPN
taxlaw-8981	53	37	631	631	NUM
taxlaw-8981	53	38	(	(	PUNCT
taxlaw-8981	53	39	2007	2007	NUM
taxlaw-8981	53	40	)	)	PUNCT
taxlaw-8981	53	41	;	;	PUNCT
taxlaw-8981	53	42	leann	leann	PROPN
taxlaw-8981	53	43	luna	luna	PROPN
taxlaw-8981	53	44	&	&	CCONJ
taxlaw-8981	53	45	ann	ann	PROPN
taxlaw-8981	53	46	boyd	boyd	PROPN
taxlaw-8981	53	47	watts	watts	PROPN
taxlaw-8981	53	48	,	,	PUNCT
taxlaw-8981	53	49	federal	federal	ADJ
taxlaw-8981	53	50	tax	tax	NOUN
taxlaw-8981	53	51	legislative	legislative	ADJ
taxlaw-8981	53	52	changes	change	NOUN
taxlaw-8981	53	53	and	and	CCONJ
taxlaw-8981	53	54	state	state	NOUN
taxlaw-8981	53	55	conformity	conformity	NOUN
taxlaw-8981	53	56	,	,	PUNCT
taxlaw-8981	53	57	100	100	NUM
taxlaw-8981	53	58	proc	proc	NOUN
taxlaw-8981	53	59	.	.	PUNCT
taxlaw-8981	54	1	ann	ann	PROPN
taxlaw-8981	54	2	.	.	PUNCT
taxlaw-8981	54	3	conf	conf	PROPN
taxlaw-8981	54	4	.	.	PUNCT
taxlaw-8981	55	1	on	on	ADP
taxlaw-8981	55	2	tax’n	tax’n	NUM
taxlaw-8981	55	3	nat’l	nat’l	NOUN
taxlaw-8981	55	4	taxpayer	taxpayer	NOUN
taxlaw-8981	55	5	assoc	assoc	NOUN
taxlaw-8981	55	6	.	.	PUNCT
taxlaw-8981	56	1	260	260	NUM
taxlaw-8981	56	2	(	(	PUNCT
taxlaw-8981	56	3	2007	2007	NUM
taxlaw-8981	56	4	)	)	PUNCT
taxlaw-8981	56	5	;	;	PUNCT
taxlaw-8981	57	1	ruth	ruth	PROPN
taxlaw-8981	57	2	mason	mason	PROPN
taxlaw-8981	57	3	,	,	PUNCT
taxlaw-8981	57	4	delegating	delegate	VERB
taxlaw-8981	57	5	up	up	ADP
taxlaw-8981	57	6	:	:	PUNCT
taxlaw-8981	57	7	state	state	NOUN
taxlaw-8981	57	8	conformity	conformity	NOUN
taxlaw-8981	57	9	with	with	ADP
taxlaw-8981	57	10	the	the	DET
taxlaw-8981	57	11	federal	federal	ADJ
taxlaw-8981	57	12	tax	tax	NOUN
taxlaw-8981	57	13	base	base	NOUN
taxlaw-8981	57	14	,	,	PUNCT
taxlaw-8981	57	15	62	62	NUM
taxlaw-8981	57	16	duke	duke	PROPN
taxlaw-8981	57	17	l.j	l.j	PROPN
taxlaw-8981	57	18	.	.	PROPN
taxlaw-8981	57	19	1267	1267	NUM
taxlaw-8981	57	20	(	(	PUNCT
taxlaw-8981	57	21	2013	2013	NUM
taxlaw-8981	57	22	)	)	PUNCT
taxlaw-8981	57	23	;	;	PUNCT
taxlaw-8981	57	24	ralph	ralph	PROPN
taxlaw-8981	57	25	b.	b.	PROPN
taxlaw-8981	57	26	tower	tower	PROPN
taxlaw-8981	57	27	&	&	CCONJ
taxlaw-8981	57	28	caroline	caroline	PROPN
taxlaw-8981	57	29	m.	m.	PROPN
taxlaw-8981	57	30	boyd	boyd	PROPN
taxlaw-8981	57	31	,	,	PUNCT
taxlaw-8981	57	32	tax	tax	NOUN
taxlaw-8981	57	33	base	base	NOUN
taxlaw-8981	57	34	modifications	modification	NOUN
taxlaw-8981	57	35	:	:	PUNCT
taxlaw-8981	57	36	the	the	DET
taxlaw-8981	57	37	hidden	hidden	ADJ
taxlaw-8981	57	38	barrier	barrier	NOUN
taxlaw-8981	57	39	to	to	ADP
taxlaw-8981	57	40	simplification	simplification	NOUN
taxlaw-8981	57	41	,	,	PUNCT
taxlaw-8981	57	42	41	41	NUM
taxlaw-8981	57	43	st	st	PROPN
taxlaw-8981	57	44	.	.	PROPN
taxlaw-8981	57	45	tax	tax	PROPN
taxlaw-8981	57	46	notes	note	NOUN
taxlaw-8981	57	47	165	165	NUM
taxlaw-8981	57	48	(	(	PUNCT
taxlaw-8981	57	49	2006	2006	NUM
taxlaw-8981	57	50	)	)	PUNCT
taxlaw-8981	57	51	.	.	PUNCT
taxlaw-8981	58	1	commentators	commentator	NOUN
taxlaw-8981	58	2	also	also	ADV
taxlaw-8981	58	3	discuss	discuss	VERB
taxlaw-8981	58	4	the	the	DET
taxlaw-8981	58	5	relationship	relationship	NOUN
taxlaw-8981	58	6	between	between	ADP
taxlaw-8981	58	7	federal	federal	ADJ
taxlaw-8981	58	8	and	and	CCONJ
taxlaw-8981	58	9	state	state	NOUN
taxlaw-8981	58	10	tax	tax	NOUN
taxlaw-8981	58	11	laws	law	NOUN
taxlaw-8981	58	12	as	as	ADP
taxlaw-8981	58	13	part	part	NOUN
taxlaw-8981	58	14	of	of	ADP
taxlaw-8981	58	15	broader	broad	ADJ
taxlaw-8981	58	16	discussions	discussion	NOUN
taxlaw-8981	58	17	about	about	ADP
taxlaw-8981	58	18	fiscal	fiscal	ADJ
taxlaw-8981	58	19	federalism	federalism	NOUN
taxlaw-8981	58	20	.	.	PUNCT
taxlaw-8981	59	1	see	see	VERB
taxlaw-8981	59	2	,	,	PUNCT
taxlaw-8981	59	3	e.g.	e.g.	ADV
taxlaw-8981	59	4	,	,	PUNCT
taxlaw-8981	59	5	daniel	daniel	PROPN
taxlaw-8981	59	6	shaviro	shaviro	PROPN
taxlaw-8981	59	7	,	,	PUNCT
taxlaw-8981	59	8	an	an	DET
taxlaw-8981	59	9	economic	economic	ADJ
taxlaw-8981	59	10	and	and	CCONJ
taxlaw-8981	59	11	political	political	ADJ
taxlaw-8981	59	12	look	look	NOUN
taxlaw-8981	59	13	at	at	ADP
taxlaw-8981	59	14	federalism	federalism	NOUN
taxlaw-8981	59	15	in	in	ADP
taxlaw-8981	59	16	taxation	taxation	NOUN
taxlaw-8981	59	17	,	,	PUNCT
taxlaw-8981	59	18	90	90	NUM
taxlaw-8981	59	19	mich	mich	X
taxlaw-8981	59	20	.	.	PUNCT
taxlaw-8981	60	1	l.	l.	PROPN
taxlaw-8981	60	2	rev	rev	PROPN
taxlaw-8981	60	3	.	.	PROPN
taxlaw-8981	60	4	895	895	NUM
taxlaw-8981	60	5	(	(	PUNCT
taxlaw-8981	60	6	1992	1992	NUM
taxlaw-8981	60	7	)	)	PUNCT
taxlaw-8981	60	8	;	;	PUNCT
taxlaw-8981	60	9	kirk	kirk	PROPN
taxlaw-8981	60	10	j.	j.	PROPN
taxlaw-8981	60	11	stark	stark	PROPN
taxlaw-8981	60	12	,	,	PUNCT
taxlaw-8981	60	13	the	the	DET
taxlaw-8981	60	14	federal	federal	ADJ
taxlaw-8981	60	15	role	role	NOUN
taxlaw-8981	60	16	in	in	ADP
taxlaw-8981	60	17	state	state	NOUN
taxlaw-8981	60	18	tax	tax	NOUN
taxlaw-8981	60	19	reform	reform	NOUN
taxlaw-8981	60	20	,	,	PUNCT
taxlaw-8981	60	21	30	30	NUM
taxlaw-8981	60	22	va	va	NOUN
taxlaw-8981	60	23	.	.	PUNCT
taxlaw-8981	61	1	tax	tax	PROPN
taxlaw-8981	61	2	rev	rev	PROPN
taxlaw-8981	61	3	.	.	PROPN
taxlaw-8981	61	4	407	407	NUM
taxlaw-8981	61	5	,	,	PUNCT
taxlaw-8981	61	6	423	423	NUM
taxlaw-8981	61	7	(	(	PUNCT
taxlaw-8981	61	8	2010	2010	NUM
taxlaw-8981	61	9	)	)	PUNCT
taxlaw-8981	61	10	;	;	PUNCT
taxlaw-8981	62	1	david	david	PROPN
taxlaw-8981	62	2	a.	a.	PROPN
taxlaw-8981	62	3	super	super	PROPN
taxlaw-8981	62	4	,	,	PUNCT
taxlaw-8981	62	5	rethinking	rethink	VERB
taxlaw-8981	62	6	fiscal	fiscal	ADJ
taxlaw-8981	62	7	federalism	federalism	NOUN
taxlaw-8981	62	8	,	,	PUNCT
taxlaw-8981	62	9	118	118	NUM
taxlaw-8981	62	10	harv	harv	NOUN
taxlaw-8981	62	11	.	.	PUNCT
taxlaw-8981	63	1	l.	l.	PROPN
taxlaw-8981	63	2	rev	rev	PROPN
taxlaw-8981	63	3	.	.	PROPN
taxlaw-8981	63	4	2544	2544	NUM
taxlaw-8981	63	5	(	(	PUNCT
taxlaw-8981	63	6	2005	2005	NUM
taxlaw-8981	63	7	)	)	PUNCT
taxlaw-8981	63	8	.	.	PUNCT
taxlaw-8981	64	1	8	8	NUM
taxlaw-8981	64	2	see	see	VERB
taxlaw-8981	64	3	,	,	PUNCT
taxlaw-8981	64	4	e.g.	e.g.	ADV
taxlaw-8981	64	5	,	,	PUNCT
taxlaw-8981	64	6	dylan	dylan	PROPN
taxlaw-8981	64	7	grundman	grundman	PROPN
taxlaw-8981	64	8	,	,	PUNCT
taxlaw-8981	64	9	what	what	PRON
taxlaw-8981	64	10	the	the	DET
taxlaw-8981	64	11	tax	tax	NOUN
taxlaw-8981	64	12	cuts	cut	NOUN
taxlaw-8981	64	13	and	and	CCONJ
taxlaw-8981	64	14	jobs	job	NOUN
taxlaw-8981	64	15	act	act	NOUN
taxlaw-8981	64	16	means	mean	VERB
taxlaw-8981	64	17	for	for	ADP
taxlaw-8981	64	18	states	state	NOUN
taxlaw-8981	64	19	—	—	PUNCT
taxlaw-8981	64	20	a	a	DET
taxlaw-8981	64	21	guide	guide	NOUN
taxlaw-8981	64	22	to	to	ADP
taxlaw-8981	64	23	impacts	impact	NOUN
taxlaw-8981	64	24	and	and	CCONJ
taxlaw-8981	64	25	options	option	NOUN
taxlaw-8981	64	26	,	,	PUNCT
taxlaw-8981	64	27	inst	inst	NOUN
taxlaw-8981	64	28	.	.	PROPN
taxlaw-8981	64	29	tax’n	tax’n	PROPN
taxlaw-8981	64	30	&	&	CCONJ
taxlaw-8981	64	31	econ	econ	PROPN
taxlaw-8981	64	32	.	.	PUNCT
taxlaw-8981	65	1	pol’y	pol’y	NOUN
taxlaw-8981	65	2	(	(	PUNCT
taxlaw-8981	65	3	jan	jan	PROPN
taxlaw-8981	65	4	.	.	PROPN
taxlaw-8981	65	5	26	26	NUM
taxlaw-8981	65	6	,	,	PUNCT
taxlaw-8981	65	7	2018	2018	NUM
taxlaw-8981	65	8	)	)	PUNCT
taxlaw-8981	65	9	,	,	PUNCT
taxlaw-8981	65	10	https://itep.org/what-the-taxcuts-and-jobs-act-means-for-states-a-guide-to-impacts-and-options/	https://itep.org/what-the-taxcuts-and-jobs-act-means-for-states-a-guide-to-impacts-and-options/	PROPN
taxlaw-8981	66	1	[	[	X
taxlaw-8981	66	2	https://perma.cc/7zwxn49k	https://perma.cc/7zwxn49k	NOUN
taxlaw-8981	66	3	]	]	X
taxlaw-8981	66	4	;	;	PUNCT
taxlaw-8981	66	5	amy	amy	PROPN
taxlaw-8981	66	6	monahan	monahan	PROPN
taxlaw-8981	66	7	,	,	PUNCT
taxlaw-8981	66	8	state	state	NOUN
taxlaw-8981	66	9	individual	individual	ADJ
taxlaw-8981	66	10	income	income	NOUN
taxlaw-8981	66	11	tax	tax	NOUN
taxlaw-8981	66	12	conformity	conformity	NOUN
taxlaw-8981	66	13	in	in	ADP
taxlaw-8981	66	14	practice	practice	NOUN
taxlaw-8981	66	15	:	:	PUNCT
taxlaw-8981	66	16	evidence	evidence	NOUN
taxlaw-8981	66	17	from	from	ADP
taxlaw-8981	66	18	the	the	DET
taxlaw-8981	66	19	tax	tax	NOUN
taxlaw-8981	66	20	cuts	cut	NOUN
taxlaw-8981	66	21	&	&	CCONJ
taxlaw-8981	66	22	jobs	job	NOUN
taxlaw-8981	66	23	act	act	PROPN
taxlaw-8981	66	24	,	,	PUNCT
taxlaw-8981	66	25	11	11	NUM
taxlaw-8981	66	26	colum	colum	NOUN
taxlaw-8981	66	27	.	.	PUNCT
taxlaw-8981	67	1	j.	j.	PROPN
taxlaw-8981	67	2	tax	tax	PROPN
taxlaw-8981	67	3	l.	l.	PROPN
taxlaw-8981	67	4	57	57	NUM
taxlaw-8981	67	5	(	(	PUNCT
taxlaw-8981	67	6	2019	2019	NUM
taxlaw-8981	67	7	)	)	PUNCT
taxlaw-8981	67	8	;	;	PUNCT
taxlaw-8981	67	9	darien	darien	PROPN
taxlaw-8981	67	10	shanske	shanske	PROPN
taxlaw-8981	67	11	&	&	CCONJ
taxlaw-8981	67	12	david	david	PROPN
taxlaw-8981	67	13	gamage	gamage	PROPN
taxlaw-8981	67	14	,	,	PUNCT
taxlaw-8981	67	15	why	why	SCONJ
taxlaw-8981	67	16	states	state	NOUN
taxlaw-8981	67	17	should	should	AUX
taxlaw-8981	67	18	tax	tax	VERB
taxlaw-8981	67	19	the	the	DET
taxlaw-8981	67	20	gilti	gilti	NOUN
taxlaw-8981	67	21	,	,	PUNCT
taxlaw-8981	67	22	91	91	NUM
taxlaw-8981	67	23	st	st	PROPN
taxlaw-8981	67	24	.	.	PROPN
taxlaw-8981	67	25	tax	tax	PROPN
taxlaw-8981	67	26	notes	note	NOUN
taxlaw-8981	67	27	751	751	NUM
taxlaw-8981	67	28	(	(	PUNCT
taxlaw-8981	67	29	2019	2019	NUM
taxlaw-8981	67	30	)	)	PUNCT
taxlaw-8981	67	31	;	;	PUNCT
taxlaw-8981	67	32	adam	adam	PROPN
taxlaw-8981	67	33	thimmesch	thimmesch	PROPN
taxlaw-8981	67	34	et	et	PROPN
taxlaw-8981	67	35	al	al	PROPN
taxlaw-8981	67	36	.	.	PROPN
taxlaw-8981	67	37	,	,	PUNCT
taxlaw-8981	67	38	strategic	strategic	ADJ
taxlaw-8981	67	39	nonconformity	nonconformity	NOUN
taxlaw-8981	67	40	to	to	ADP
taxlaw-8981	67	41	the	the	DET
taxlaw-8981	67	42	tcja	tcja	NOUN
taxlaw-8981	67	43	,	,	PUNCT
taxlaw-8981	67	44	part	part	NOUN
taxlaw-8981	67	45	1	1	NUM
taxlaw-8981	67	46	:	:	PUNCT
taxlaw-8981	67	47	personal	personal	ADJ
taxlaw-8981	67	48	income	income	NOUN
taxlaw-8981	67	49	taxes	taxis	NOUN
taxlaw-8981	67	50	,	,	PUNCT
taxlaw-8981	67	51	97	97	NUM
taxlaw-8981	67	52	tax	tax	NOUN
taxlaw-8981	67	53	notes	note	NOUN
taxlaw-8981	67	54	st	st	PROPN
taxlaw-8981	67	55	.	.	PROPN
taxlaw-8981	67	56	17	17	NUM
taxlaw-8981	67	57	(	(	PUNCT
taxlaw-8981	67	58	2020	2020	NUM
taxlaw-8981	67	59	)	)	PUNCT
taxlaw-8981	67	60	;	;	PUNCT
taxlaw-8981	67	61	jared	jar	VERB
taxlaw-8981	67	62	walczak	walczak	NOUN
taxlaw-8981	67	63	,	,	PUNCT
taxlaw-8981	67	64	toward	toward	ADP
taxlaw-8981	67	65	a	a	DET
taxlaw-8981	67	66	state	state	NOUN
taxlaw-8981	67	67	of	of	ADP
taxlaw-8981	67	68	conformity	conformity	NOUN
taxlaw-8981	67	69	:	:	PUNCT
taxlaw-8981	67	70	state	state	NOUN
taxlaw-8981	67	71	tax	tax	NOUN
taxlaw-8981	67	72	codes	code	NOUN
taxlaw-8981	67	73	a	a	DET
taxlaw-8981	67	74	year	year	NOUN
taxlaw-8981	67	75	after	after	ADP
taxlaw-8981	67	76	federal	federal	ADJ
taxlaw-8981	67	77	tax	tax	NOUN
taxlaw-8981	67	78	reform	reform	NOUN
taxlaw-8981	67	79	,	,	PUNCT
taxlaw-8981	67	80	tax	tax	NOUN
taxlaw-8981	67	81	found	find	VERB
taxlaw-8981	67	82	.	.	PUNCT
taxlaw-8981	68	1	(	(	PUNCT
taxlaw-8981	68	2	jan	jan	PROPN
taxlaw-8981	68	3	.	.	PROPN
taxlaw-8981	68	4	28	28	NUM
taxlaw-8981	68	5	,	,	PUNCT
taxlaw-8981	68	6	2019	2019	NUM
taxlaw-8981	68	7	)	)	PUNCT
taxlaw-8981	69	1	https://taxfoundation.org/state-conformity-one-year-after-tcja/	https://taxfoundation.org/state-conformity-one-year-after-tcja/	PROPN
taxlaw-8981	70	1	[	[	X
taxlaw-8981	70	2	https://perma.cc/8ywn-3m3r	https://perma.cc/8ywn-3m3r	X
taxlaw-8981	70	3	]	]	X
taxlaw-8981	70	4	.	.	PUNCT
taxlaw-8981	70	5	9	9	NUM
taxlaw-8981	70	6	i.r.c	i.r.c	NOUN
taxlaw-8981	70	7	.	.	PUNCT
taxlaw-8981	71	1	§	§	PROPN
taxlaw-8981	71	2	164(b)(6)(b	164(b)(6)(b	PROPN
taxlaw-8981	71	3	)	)	PUNCT
taxlaw-8981	71	4	,	,	PUNCT
taxlaw-8981	71	5	codifying	codify	VERB
taxlaw-8981	71	6	pub	pub	NOUN
taxlaw-8981	71	7	.	.	PUNCT
taxlaw-8981	72	1	l.	l.	PROPN
taxlaw-8981	72	2	no	no	INTJ
taxlaw-8981	72	3	.	.	PROPN
taxlaw-8981	73	1	115	115	NUM
taxlaw-8981	73	2	-	-	SYM
taxlaw-8981	73	3	97	97	NUM
taxlaw-8981	73	4	,	,	PUNCT
taxlaw-8981	73	5	§	§	PROPN
taxlaw-8981	73	6	11042(a	11042(a	PROPN
taxlaw-8981	73	7	)	)	PUNCT
taxlaw-8981	74	1	,	,	PUNCT
taxlaw-8981	74	2	131	131	NUM
taxlaw-8981	74	3	stat	stat	NOUN
taxlaw-8981	74	4	.	.	PUNCT
taxlaw-8981	75	1	2054	2054	NUM
taxlaw-8981	75	2	,	,	PUNCT
taxlaw-8981	75	3	208586	208586	NUM
taxlaw-8981	75	4	(	(	PUNCT
taxlaw-8981	75	5	2017	2017	NUM
taxlaw-8981	75	6	)	)	PUNCT
taxlaw-8981	75	7	(	(	PUNCT
taxlaw-8981	75	8	capping	cap	VERB
taxlaw-8981	75	9	the	the	DET
taxlaw-8981	75	10	deductibility	deductibility	NOUN
taxlaw-8981	75	11	of	of	ADP
taxlaw-8981	75	12	state	state	NOUN
taxlaw-8981	75	13	and	and	CCONJ
taxlaw-8981	75	14	local	local	ADJ
taxlaw-8981	75	15	taxes	taxis	NOUN
taxlaw-8981	75	16	at	at	ADP
taxlaw-8981	75	17	$	$	SYM
taxlaw-8981	75	18	10,000	10,000	NUM
taxlaw-8981	75	19	)	)	PUNCT
taxlaw-8981	75	20	.	.	PUNCT
taxlaw-8981	76	1	10	10	NUM
taxlaw-8981	76	2	see	see	VERB
taxlaw-8981	76	3	,	,	PUNCT
taxlaw-8981	76	4	e.g.	e.g.	ADV
taxlaw-8981	76	5	,	,	PUNCT
taxlaw-8981	76	6	daniel	daniel	PROPN
taxlaw-8981	76	7	hemel	hemel	PROPN
taxlaw-8981	76	8	,	,	PUNCT
taxlaw-8981	76	9	the	the	DET
taxlaw-8981	76	10	death	death	NOUN
taxlaw-8981	76	11	and	and	CCONJ
taxlaw-8981	76	12	life	life	NOUN
taxlaw-8981	76	13	of	of	ADP
taxlaw-8981	76	14	the	the	DET
taxlaw-8981	76	15	state	state	NOUN
taxlaw-8981	76	16	and	and	CCONJ
taxlaw-8981	76	17	local	local	ADJ
taxlaw-8981	76	18	tax	tax	NOUN
taxlaw-8981	76	19	deduction	deduction	NOUN
taxlaw-8981	76	20	,	,	PUNCT
taxlaw-8981	76	21	72	72	NUM
taxlaw-8981	76	22	tax	tax	NOUN
taxlaw-8981	76	23	l.	l.	PROPN
taxlaw-8981	76	24	rev	rev	PROPN
taxlaw-8981	76	25	.	.	PROPN
taxlaw-8981	76	26	151	151	NUM
taxlaw-8981	76	27	(	(	PUNCT
taxlaw-8981	76	28	2019	2019	NUM
taxlaw-8981	76	29	)	)	PUNCT
taxlaw-8981	76	30	;	;	PUNCT
taxlaw-8981	76	31	manoj	manoj	PROPN
taxlaw-8981	76	32	viswanathan	viswanathan	PROPN
taxlaw-8981	76	33	,	,	PUNCT
taxlaw-8981	76	34	hyperlocal	hyperlocal	ADJ
taxlaw-8981	76	35	responses	response	NOUN
taxlaw-8981	76	36	to	to	ADP
taxlaw-8981	76	37	the	the	DET
taxlaw-8981	76	38	salt	salt	NOUN
taxlaw-8981	76	39	deduction	deduction	NOUN
taxlaw-8981	76	40	limitation	limitation	NOUN
taxlaw-8981	76	41	,	,	PUNCT
taxlaw-8981	76	42	71	71	NUM
taxlaw-8981	76	43	stan	stan	PROPN
taxlaw-8981	76	44	.	.	PUNCT
taxlaw-8981	77	1	l.	l.	PROPN
taxlaw-8981	77	2	rev	rev	PROPN
taxlaw-8981	77	3	.	.	PROPN
taxlaw-8981	78	1	online	online	ADJ
taxlaw-8981	78	2	294	294	NUM
taxlaw-8981	78	3	(	(	PUNCT
taxlaw-8981	78	4	2019	2019	NUM
taxlaw-8981	78	5	)	)	PUNCT
taxlaw-8981	78	6	.	.	PUNCT
taxlaw-8981	79	1	11	11	NUM
taxlaw-8981	79	2	see	see	VERB
taxlaw-8981	79	3	,	,	PUNCT
taxlaw-8981	79	4	e.g.	e.g.	ADV
taxlaw-8981	79	5	,	,	PUNCT
taxlaw-8981	79	6	harley	harley	PROPN
taxlaw-8981	79	7	duncan	duncan	PROPN
taxlaw-8981	79	8	&	&	CCONJ
taxlaw-8981	79	9	leann	leann	PROPN
taxlaw-8981	79	10	luna	luna	PROPN
taxlaw-8981	79	11	,	,	PUNCT
taxlaw-8981	79	12	lending	lend	VERB
taxlaw-8981	79	13	a	a	DET
taxlaw-8981	79	14	helping	help	VERB
taxlaw-8981	79	15	hand	hand	NOUN
taxlaw-8981	79	16	:	:	PUNCT
taxlaw-8981	79	17	two	two	NUM
taxlaw-8981	79	18	governments	government	NOUN
taxlaw-8981	79	19	can	can	AUX
taxlaw-8981	79	20	work	work	VERB
taxlaw-8981	79	21	together	together	ADV
taxlaw-8981	79	22	,	,	PUNCT
taxlaw-8981	79	23	60	60	NUM
taxlaw-8981	79	24	nat’l	nat’l	NOUN
taxlaw-8981	79	25	tax	tax	NOUN
taxlaw-8981	79	26	j.	j.	PROPN
taxlaw-8981	79	27	663	663	NUM
taxlaw-8981	79	28	(	(	PUNCT
taxlaw-8981	79	29	2007	2007	NUM
taxlaw-8981	79	30	)	)	PUNCT
taxlaw-8981	79	31	;	;	PUNCT
taxlaw-8981	79	32	erin	erin	PROPN
taxlaw-8981	79	33	adele	adele	PROPN
taxlaw-8981	79	34	scharff	scharff	PROPN
taxlaw-8981	79	35	,	,	PUNCT
taxlaw-8981	79	36	laboratories	laboratory	NOUN
taxlaw-8981	79	37	of	of	ADP
taxlaw-8981	79	38	bureaucracy	bureaucracy	NOUN
taxlaw-8981	79	39	:	:	PUNCT
taxlaw-8981	79	40	administrative	administrative	ADJ
taxlaw-8981	79	41	cooperation	cooperation	NOUN
taxlaw-8981	79	42	between	between	ADP
taxlaw-8981	79	43	state	state	NOUN
taxlaw-8981	79	44	and	and	CCONJ
taxlaw-8981	79	45	federal	federal	ADJ
taxlaw-8981	79	46	tax	tax	NOUN
taxlaw-8981	79	47	authorities	authority	NOUN
taxlaw-8981	79	48	,	,	PUNCT
taxlaw-8981	79	49	68	68	NUM
taxlaw-8981	79	50	tax	tax	NOUN
taxlaw-8981	79	51	l.	l.	PROPN
taxlaw-8981	79	52	rev	rev	PROPN
taxlaw-8981	79	53	.	.	PROPN
taxlaw-8981	80	1	699	699	NUM
taxlaw-8981	80	2	(	(	PUNCT
taxlaw-8981	80	3	2015	2015	NUM
taxlaw-8981	80	4	)	)	PUNCT
taxlaw-8981	80	5	.	.	PUNCT
taxlaw-8981	81	1	2021	2021	NUM
taxlaw-8981	81	2	]	]	PUNCT
taxlaw-8981	81	3	taxpayer	taxpayer	NOUN
taxlaw-8981	81	4	choices	choice	NOUN
taxlaw-8981	81	5	5	5	NUM
taxlaw-8981	81	6	state	state	NOUN
taxlaw-8981	81	7	tax	tax	NOUN
taxlaw-8981	81	8	revenue	revenue	NOUN
taxlaw-8981	81	9	and	and	CCONJ
taxlaw-8981	81	10	the	the	DET
taxlaw-8981	81	11	size	size	NOUN
taxlaw-8981	81	12	of	of	ADP
taxlaw-8981	81	13	individual	individual	ADJ
taxlaw-8981	81	14	taxpayers	taxpayer	NOUN
taxlaw-8981	81	15	’	’	PART
taxlaw-8981	81	16	state	state	NOUN
taxlaw-8981	81	17	income	income	NOUN
taxlaw-8981	81	18	tax	tax	NOUN
taxlaw-8981	81	19	bills,12	bills,12	NOUN
taxlaw-8981	81	20	rather	rather	ADV
taxlaw-8981	81	21	than	than	ADP
taxlaw-8981	81	22	on	on	ADP
taxlaw-8981	81	23	simplicity	simplicity	NOUN
taxlaw-8981	81	24	.	.	PUNCT
taxlaw-8981	82	1	admittedly	admittedly	ADV
taxlaw-8981	82	2	,	,	PUNCT
taxlaw-8981	82	3	the	the	DET
taxlaw-8981	82	4	impact	impact	NOUN
taxlaw-8981	82	5	of	of	ADP
taxlaw-8981	82	6	states	state	NOUN
taxlaw-8981	82	7	’	'	PUNCT
taxlaw-8981	82	8	election	election	NOUN
taxlaw-8981	82	9	uniformity	uniformity	NOUN
taxlaw-8981	82	10	rules	rule	NOUN
taxlaw-8981	82	11	on	on	ADP
taxlaw-8981	82	12	the	the	DET
taxlaw-8981	82	13	degree	degree	NOUN
taxlaw-8981	82	14	of	of	ADP
taxlaw-8981	82	15	simplification	simplification	NOUN
taxlaw-8981	82	16	created	create	VERB
taxlaw-8981	82	17	by	by	ADP
taxlaw-8981	82	18	the	the	DET
taxlaw-8981	82	19	tcja	tcja	NOUN
taxlaw-8981	82	20	may	may	AUX
taxlaw-8981	82	21	have	have	AUX
taxlaw-8981	82	22	been	be	AUX
taxlaw-8981	82	23	difficult	difficult	ADJ
taxlaw-8981	82	24	to	to	PART
taxlaw-8981	82	25	identify	identify	VERB
taxlaw-8981	82	26	or	or	CCONJ
taxlaw-8981	82	27	appreciate	appreciate	VERB
taxlaw-8981	82	28	without	without	ADP
taxlaw-8981	82	29	a	a	DET
taxlaw-8981	82	30	careful	careful	ADJ
taxlaw-8981	82	31	study	study	NOUN
taxlaw-8981	82	32	of	of	ADP
taxlaw-8981	82	33	federal	federal	ADJ
taxlaw-8981	82	34	and	and	CCONJ
taxlaw-8981	82	35	state	state	NOUN
taxlaw-8981	82	36	individual	individual	ADJ
taxlaw-8981	82	37	income	income	NOUN
taxlaw-8981	82	38	tax	tax	NOUN
taxlaw-8981	82	39	filing	filing	NOUN
taxlaw-8981	82	40	data	datum	NOUN
taxlaw-8981	82	41	from	from	ADP
taxlaw-8981	82	42	before	before	ADP
taxlaw-8981	82	43	and	and	CCONJ
taxlaw-8981	82	44	after	after	ADP
taxlaw-8981	82	45	the	the	DET
taxlaw-8981	82	46	tcja	tcja	PROPN
taxlaw-8981	82	47	’s	’s	PART
taxlaw-8981	82	48	enactment	enactment	NOUN
taxlaw-8981	82	49	(	(	PUNCT
taxlaw-8981	82	50	i.e.	i.e.	X
taxlaw-8981	82	51	,	,	PUNCT
taxlaw-8981	82	52	from	from	ADP
taxlaw-8981	82	53	2017	2017	NUM
taxlaw-8981	82	54	and	and	CCONJ
taxlaw-8981	82	55	2018	2018	NUM
taxlaw-8981	82	56	)	)	PUNCT
taxlaw-8981	82	57	.	.	PUNCT
taxlaw-8981	83	1	thus	thus	ADV
taxlaw-8981	83	2	,	,	PUNCT
taxlaw-8981	83	3	i	i	PRON
taxlaw-8981	83	4	gathered	gather	VERB
taxlaw-8981	83	5	and	and	CCONJ
taxlaw-8981	83	6	analyzed	analyze	VERB
taxlaw-8981	83	7	that	that	SCONJ
taxlaw-8981	83	8	data	datum	NOUN
taxlaw-8981	83	9	,	,	PUNCT
taxlaw-8981	83	10	and	and	CCONJ
taxlaw-8981	83	11	this	this	DET
taxlaw-8981	83	12	article	article	NOUN
taxlaw-8981	83	13	discusses	discuss	VERB
taxlaw-8981	83	14	the	the	DET
taxlaw-8981	83	15	results	result	NOUN
taxlaw-8981	83	16	and	and	CCONJ
taxlaw-8981	83	17	their	their	PRON
taxlaw-8981	83	18	implications	implication	NOUN
taxlaw-8981	83	19	.	.	PUNCT
taxlaw-8981	84	1	my	my	PRON
taxlaw-8981	84	2	study	study	NOUN
taxlaw-8981	84	3	shows	show	VERB
taxlaw-8981	84	4	that	that	SCONJ
taxlaw-8981	84	5	the	the	DET
taxlaw-8981	84	6	simplifying	simplifying	NOUN
taxlaw-8981	84	7	effects	effect	NOUN
taxlaw-8981	84	8	of	of	ADP
taxlaw-8981	84	9	the	the	DET
taxlaw-8981	84	10	tcja	tcja	NOUN
taxlaw-8981	84	11	’s	’s	PART
taxlaw-8981	84	12	itemization	itemization	NOUN
taxlaw-8981	84	13	-	-	PUNCT
taxlaw-8981	84	14	related	relate	VERB
taxlaw-8981	84	15	changes	change	NOUN
taxlaw-8981	84	16	varied	vary	VERB
taxlaw-8981	84	17	state	state	NOUN
taxlaw-8981	84	18	-	-	PUNCT
taxlaw-8981	84	19	to	to	ADP
taxlaw-8981	84	20	-	-	PUNCT
taxlaw-8981	84	21	state	state	NOUN
taxlaw-8981	84	22	depending	depend	VERB
taxlaw-8981	84	23	on	on	ADP
taxlaw-8981	84	24	states	state	NOUN
taxlaw-8981	84	25	’	'	PUNCT
taxlaw-8981	84	26	itemization	itemization	NOUN
taxlaw-8981	84	27	election	election	NOUN
taxlaw-8981	84	28	uniformity	uniformity	NOUN
taxlaw-8981	84	29	rules.13	rules.13	NOUN
taxlaw-8981	84	30	in	in	ADP
taxlaw-8981	84	31	states	state	NOUN
taxlaw-8981	84	32	that	that	PRON
taxlaw-8981	84	33	allowed	allow	VERB
taxlaw-8981	84	34	different	different	ADJ
taxlaw-8981	84	35	federal	federal	ADJ
taxlaw-8981	84	36	and	and	CCONJ
taxlaw-8981	84	37	state	state	NOUN
taxlaw-8981	84	38	itemization	itemization	NOUN
taxlaw-8981	84	39	choices	choice	NOUN
taxlaw-8981	84	40	,	,	PUNCT
taxlaw-8981	84	41	the	the	DET
taxlaw-8981	84	42	tcja	tcja	NOUN
taxlaw-8981	84	43	’s	’s	PART
taxlaw-8981	84	44	simplifying	simplify	VERB
taxlaw-8981	84	45	effect	effect	NOUN
taxlaw-8981	84	46	was	be	AUX
taxlaw-8981	84	47	largely	largely	ADV
taxlaw-8981	84	48	illusory	illusory	ADJ
taxlaw-8981	84	49	for	for	ADP
taxlaw-8981	84	50	many	many	ADJ
taxlaw-8981	84	51	taxpayers	taxpayer	NOUN
taxlaw-8981	84	52	,	,	PUNCT
taxlaw-8981	84	53	and	and	CCONJ
taxlaw-8981	84	54	state	state	NOUN
taxlaw-8981	84	55	tax	tax	NOUN
taxlaw-8981	84	56	administration	administration	NOUN
taxlaw-8981	84	57	became	become	VERB
taxlaw-8981	84	58	more	more	ADV
taxlaw-8981	84	59	complex	complex	ADJ
taxlaw-8981	84	60	.	.	PUNCT
taxlaw-8981	85	1	in	in	ADP
taxlaw-8981	85	2	contrast	contrast	NOUN
taxlaw-8981	85	3	,	,	PUNCT
taxlaw-8981	85	4	in	in	ADP
taxlaw-8981	85	5	states	state	NOUN
taxlaw-8981	85	6	that	that	PRON
taxlaw-8981	85	7	required	require	VERB
taxlaw-8981	85	8	uniform	uniform	ADJ
taxlaw-8981	85	9	federal	federal	ADJ
taxlaw-8981	85	10	and	and	CCONJ
taxlaw-8981	85	11	state	state	NOUN
taxlaw-8981	85	12	itemization	itemization	NOUN
taxlaw-8981	85	13	elections	election	NOUN
taxlaw-8981	85	14	,	,	PUNCT
taxlaw-8981	85	15	the	the	DET
taxlaw-8981	85	16	tcja	tcja	NOUN
taxlaw-8981	85	17	’s	’s	PART
taxlaw-8981	85	18	changes	change	NOUN
taxlaw-8981	85	19	were	be	AUX
taxlaw-8981	85	20	generally	generally	ADV
taxlaw-8981	85	21	much	much	ADV
taxlaw-8981	85	22	more	more	ADJ
taxlaw-8981	85	23	simplifying	simplifying	NOUN
taxlaw-8981	85	24	for	for	ADP
taxlaw-8981	85	25	taxpayers	taxpayer	NOUN
taxlaw-8981	85	26	and	and	CCONJ
taxlaw-8981	85	27	tax	tax	NOUN
taxlaw-8981	85	28	authorities	authority	NOUN
taxlaw-8981	85	29	,	,	PUNCT
taxlaw-8981	85	30	although	although	SCONJ
taxlaw-8981	85	31	the	the	DET
taxlaw-8981	85	32	irs	irs	PROPN
taxlaw-8981	85	33	’s	’s	PART
taxlaw-8981	85	34	benefit	benefit	NOUN
taxlaw-8981	85	35	was	be	AUX
taxlaw-8981	85	36	dampened	dampen	VERB
taxlaw-8981	85	37	,	,	PUNCT
taxlaw-8981	85	38	at	at	ADP
taxlaw-8981	85	39	least	least	ADV
taxlaw-8981	85	40	slightly	slightly	ADV
taxlaw-8981	85	41	,	,	PUNCT
taxlaw-8981	85	42	because	because	SCONJ
taxlaw-8981	85	43	states	state	NOUN
taxlaw-8981	85	44	bound	bind	VERB
taxlaw-8981	85	45	taxpayers	taxpayer	NOUN
taxlaw-8981	85	46	to	to	ADP
taxlaw-8981	85	47	their	their	PRON
taxlaw-8981	85	48	federal	federal	ADJ
taxlaw-8981	85	49	itemization	itemization	NOUN
taxlaw-8981	85	50	elections	election	NOUN
taxlaw-8981	85	51	.	.	PUNCT
taxlaw-8981	86	1	this	this	DET
taxlaw-8981	86	2	article	article	NOUN
taxlaw-8981	86	3	’s	’s	PART
taxlaw-8981	86	4	analysis	analysis	NOUN
taxlaw-8981	86	5	also	also	ADV
taxlaw-8981	86	6	illustrates	illustrate	VERB
taxlaw-8981	86	7	a	a	DET
taxlaw-8981	86	8	broader	broad	ADJ
taxlaw-8981	86	9	point	point	NOUN
taxlaw-8981	86	10	—	—	PUNCT
taxlaw-8981	86	11	that	that	SCONJ
taxlaw-8981	86	12	states	state	NOUN
taxlaw-8981	86	13	’	'	PUNCT
taxlaw-8981	86	14	tax	tax	NOUN
taxlaw-8981	86	15	election	election	NOUN
taxlaw-8981	86	16	uniformity	uniformity	NOUN
taxlaw-8981	86	17	rules	rule	NOUN
taxlaw-8981	86	18	are	be	AUX
taxlaw-8981	86	19	critical	critical	ADJ
taxlaw-8981	86	20	to	to	ADP
taxlaw-8981	86	21	understanding	understand	VERB
taxlaw-8981	86	22	the	the	DET
taxlaw-8981	86	23	relationship	relationship	NOUN
taxlaw-8981	86	24	between	between	ADP
taxlaw-8981	86	25	the	the	DET
taxlaw-8981	86	26	federal	federal	ADJ
taxlaw-8981	86	27	and	and	CCONJ
taxlaw-8981	86	28	state	state	NOUN
taxlaw-8981	86	29	tax	tax	NOUN
taxlaw-8981	86	30	regimes	regime	NOUN
taxlaw-8981	86	31	and	and	CCONJ
taxlaw-8981	86	32	should	should	AUX
taxlaw-8981	86	33	be	be	AUX
taxlaw-8981	86	34	considered	consider	VERB
taxlaw-8981	86	35	in	in	ADP
taxlaw-8981	86	36	the	the	DET
taxlaw-8981	86	37	policy	policy	NOUN
taxlaw-8981	86	38	analysis	analysis	NOUN
taxlaw-8981	86	39	of	of	ADP
taxlaw-8981	86	40	any	any	DET
taxlaw-8981	86	41	tax	tax	NOUN
taxlaw-8981	86	42	change	change	NOUN
taxlaw-8981	86	43	that	that	PRON
taxlaw-8981	86	44	relates	relate	VERB
taxlaw-8981	86	45	to	to	ADP
taxlaw-8981	86	46	a	a	DET
taxlaw-8981	86	47	tax	tax	NOUN
taxlaw-8981	86	48	election	election	NOUN
taxlaw-8981	86	49	.	.	PUNCT
taxlaw-8981	87	1	there	there	PRON
taxlaw-8981	87	2	are	be	VERB
taxlaw-8981	87	3	hundreds	hundred	NOUN
taxlaw-8981	87	4	of	of	ADP
taxlaw-8981	87	5	tax	tax	NOUN
taxlaw-8981	87	6	elections,14	elections,14	ADV
taxlaw-8981	87	7	and	and	CCONJ
taxlaw-8981	87	8	the	the	DET
taxlaw-8981	87	9	itemization	itemization	NOUN
taxlaw-8981	87	10	election	election	NOUN
taxlaw-8981	87	11	,	,	PUNCT
taxlaw-8981	87	12	discussed	discuss	VERB
taxlaw-8981	87	13	here	here	ADV
taxlaw-8981	87	14	,	,	PUNCT
taxlaw-8981	87	15	is	be	AUX
taxlaw-8981	87	16	merely	merely	ADV
taxlaw-8981	87	17	one	one	NUM
taxlaw-8981	87	18	example	example	NOUN
taxlaw-8981	87	19	of	of	ADP
taxlaw-8981	87	20	where	where	SCONJ
taxlaw-8981	87	21	the	the	DET
taxlaw-8981	87	22	policy	policy	NOUN
taxlaw-8981	87	23	implications	implication	NOUN
taxlaw-8981	87	24	of	of	ADP
taxlaw-8981	87	25	a	a	DET
taxlaw-8981	87	26	federal	federal	ADJ
taxlaw-8981	87	27	tax	tax	NOUN
taxlaw-8981	87	28	law	law	NOUN
taxlaw-8981	87	29	change	change	NOUN
taxlaw-8981	87	30	can	can	AUX
taxlaw-8981	87	31	not	not	PART
taxlaw-8981	87	32	be	be	AUX
taxlaw-8981	87	33	fully	fully	ADV
taxlaw-8981	87	34	understood	understand	VERB
taxlaw-8981	87	35	without	without	ADP
taxlaw-8981	87	36	understanding	understand	VERB
taxlaw-8981	87	37	states	state	NOUN
taxlaw-8981	87	38	’	'	PUNCT
taxlaw-8981	87	39	tax	tax	NOUN
taxlaw-8981	87	40	election	election	NOUN
taxlaw-8981	87	41	uniformity	uniformity	NOUN
taxlaw-8981	87	42	rules	rule	NOUN
taxlaw-8981	87	43	.	.	PUNCT
taxlaw-8981	88	1	the	the	DET
taxlaw-8981	88	2	same	same	ADJ
taxlaw-8981	88	3	is	be	AUX
taxlaw-8981	88	4	true	true	ADJ
taxlaw-8981	88	5	for	for	ADP
taxlaw-8981	88	6	many	many	ADJ
taxlaw-8981	88	7	other	other	ADJ
taxlaw-8981	88	8	tax	tax	NOUN
taxlaw-8981	88	9	elections	election	NOUN
taxlaw-8981	88	10	,	,	PUNCT
taxlaw-8981	88	11	including	include	VERB
taxlaw-8981	88	12	a	a	DET
taxlaw-8981	88	13	married	married	ADJ
taxlaw-8981	88	14	couple	couple	NOUN
taxlaw-8981	88	15	’s	’s	PART
taxlaw-8981	88	16	election	election	NOUN
taxlaw-8981	88	17	whether	whether	SCONJ
taxlaw-8981	88	18	to	to	PART
taxlaw-8981	88	19	file	file	VERB
taxlaw-8981	88	20	jointly	jointly	ADV
taxlaw-8981	88	21	or	or	CCONJ
taxlaw-8981	88	22	separately,15	separately,15	VERB
taxlaw-8981	88	23	an	an	DET
taxlaw-8981	88	24	eligible	eligible	ADJ
taxlaw-8981	88	25	corporation	corporation	NOUN
taxlaw-8981	88	26	’s	’s	PART
taxlaw-8981	88	27	election	election	NOUN
taxlaw-8981	88	28	to	to	PART
taxlaw-8981	88	29	be	be	AUX
taxlaw-8981	88	30	taxed	tax	VERB
taxlaw-8981	88	31	as	as	ADP
taxlaw-8981	88	32	an	an	DET
taxlaw-8981	88	33	“	"	PUNCT
taxlaw-8981	88	34	s	s	NOUN
taxlaw-8981	88	35	corporation	corporation	NOUN
taxlaw-8981	88	36	”	"	PUNCT
taxlaw-8981	88	37	12	12	NUM
taxlaw-8981	88	38	see	see	NOUN
taxlaw-8981	88	39	,	,	PUNCT
taxlaw-8981	88	40	e.g.	e.g.	ADV
taxlaw-8981	88	41	,	,	PUNCT
taxlaw-8981	88	42	grundman	grundman	NOUN
taxlaw-8981	88	43	,	,	PUNCT
taxlaw-8981	88	44	supra	supra	PROPN
taxlaw-8981	88	45	note	note	PROPN
taxlaw-8981	88	46	8	8	NUM
taxlaw-8981	88	47	;	;	PUNCT
taxlaw-8981	88	48	erin	erin	NOUN
taxlaw-8981	88	49	huffer	huffer	VERB
taxlaw-8981	88	50	et	et	PROPN
taxlaw-8981	88	51	al	al	PROPN
taxlaw-8981	88	52	.	.	PROPN
taxlaw-8981	88	53	,	,	PUNCT
taxlaw-8981	88	54	effects	effect	NOUN
taxlaw-8981	88	55	of	of	ADP
taxlaw-8981	88	56	the	the	DET
taxlaw-8981	88	57	tax	tax	NOUN
taxlaw-8981	88	58	cuts	cut	NOUN
taxlaw-8981	88	59	and	and	CCONJ
taxlaw-8981	88	60	jobs	job	NOUN
taxlaw-8981	88	61	act	act	VERB
taxlaw-8981	88	62	on	on	ADP
taxlaw-8981	88	63	state	state	NOUN
taxlaw-8981	88	64	individual	individual	ADJ
taxlaw-8981	88	65	income	income	NOUN
taxlaw-8981	88	66	taxes	taxis	NOUN
taxlaw-8981	88	67	,	,	PUNCT
taxlaw-8981	88	68	58	58	NUM
taxlaw-8981	88	69	wash	wash	NOUN
taxlaw-8981	88	70	.	.	PUNCT
taxlaw-8981	89	1	u.	u.	PROPN
taxlaw-8981	89	2	j.l	j.l	PROPN
taxlaw-8981	89	3	.	.	PROPN
taxlaw-8981	89	4	&	&	CCONJ
taxlaw-8981	89	5	pol’y	pol’y	NOUN
taxlaw-8981	89	6	205	205	NUM
taxlaw-8981	89	7	(	(	PUNCT
taxlaw-8981	89	8	2019	2019	NUM
taxlaw-8981	89	9	)	)	PUNCT
taxlaw-8981	89	10	;	;	PUNCT
taxlaw-8981	89	11	walczak	walczak	ADJ
taxlaw-8981	89	12	,	,	PUNCT
taxlaw-8981	89	13	supra	supra	PROPN
taxlaw-8981	89	14	note	note	PROPN
taxlaw-8981	89	15	8	8	NUM
taxlaw-8981	89	16	;	;	PUNCT
taxlaw-8981	89	17	see	see	VERB
taxlaw-8981	89	18	also	also	ADV
taxlaw-8981	89	19	,	,	PUNCT
taxlaw-8981	89	20	e.g.	e.g.	ADV
taxlaw-8981	89	21	,	,	PUNCT
taxlaw-8981	89	22	richard	richard	PROPN
taxlaw-8981	89	23	auxier	auxier	PROPN
taxlaw-8981	89	24	&	&	CCONJ
taxlaw-8981	89	25	kim	kim	PROPN
taxlaw-8981	89	26	rueben	rueben	PROPN
taxlaw-8981	89	27	,	,	PUNCT
taxlaw-8981	89	28	tax	tax	NOUN
taxlaw-8981	89	29	policy	policy	NOUN
taxlaw-8981	89	30	ctr	ctr	PROPN
taxlaw-8981	89	31	.	.	PROPN
taxlaw-8981	89	32	,	,	PUNCT
taxlaw-8981	89	33	conformity	conformity	NOUN
taxlaw-8981	89	34	,	,	PUNCT
taxlaw-8981	89	35	covid-19	covid-19	PROPN
taxlaw-8981	89	36	,	,	PUNCT
taxlaw-8981	89	37	and	and	CCONJ
taxlaw-8981	89	38	state	state	NOUN
taxlaw-8981	89	39	budgets	budget	NOUN
taxlaw-8981	89	40	15	15	NUM
taxlaw-8981	89	41	-	-	SYM
taxlaw-8981	89	42	18	18	NUM
taxlaw-8981	89	43	(	(	PUNCT
taxlaw-8981	89	44	jan	jan	PROPN
taxlaw-8981	89	45	.	.	NOUN
taxlaw-8981	89	46	2021	2021	NUM
taxlaw-8981	89	47	)	)	PUNCT
taxlaw-8981	90	1	https://governor.kansas.gov/wpcontent/uploads/2021/01/tpc_kansas	https://governor.kansas.gov/wpcontent/uploads/2021/01/tpc_kansa	NOUN
taxlaw-8981	90	2	_	_	PUNCT
taxlaw-8981	91	1	january_2021.pdf	january_2021.pdf	NOUN
taxlaw-8981	92	1	[	[	X
taxlaw-8981	92	2	https://	https://	PROPN
taxlaw-8981	92	3	perma.cc/2shv-muhl	perma.cc/2shv-muhl	X
taxlaw-8981	92	4	]	]	X
taxlaw-8981	92	5	(	(	PUNCT
taxlaw-8981	92	6	in	in	ADP
taxlaw-8981	92	7	a	a	DET
taxlaw-8981	92	8	presentation	presentation	NOUN
taxlaw-8981	92	9	to	to	ADP
taxlaw-8981	92	10	kansas	kansas	PROPN
taxlaw-8981	92	11	governor	governor	PROPN
taxlaw-8981	92	12	’s	’s	PART
taxlaw-8981	92	13	council	council	PROPN
taxlaw-8981	92	14	on	on	ADP
taxlaw-8981	92	15	tax	tax	NOUN
taxlaw-8981	92	16	reform	reform	NOUN
taxlaw-8981	92	17	,	,	PUNCT
taxlaw-8981	92	18	discussing	discuss	VERB
taxlaw-8981	92	19	kansas	kansas	PROPN
taxlaw-8981	92	20	taxpayers	taxpayer	NOUN
taxlaw-8981	92	21	who	who	PRON
taxlaw-8981	92	22	pay	pay	VERB
taxlaw-8981	92	23	higher	high	ADJ
taxlaw-8981	92	24	state	state	NOUN
taxlaw-8981	92	25	taxes	taxis	NOUN
taxlaw-8981	92	26	but	but	CCONJ
taxlaw-8981	92	27	lower	low	ADJ
taxlaw-8981	92	28	overall	overall	ADJ
taxlaw-8981	92	29	taxes	taxis	NOUN
taxlaw-8981	92	30	because	because	SCONJ
taxlaw-8981	92	31	of	of	ADP
taxlaw-8981	92	32	tcja	tcja	PROPN
taxlaw-8981	92	33	’s	’s	PART
taxlaw-8981	92	34	increased	increase	VERB
taxlaw-8981	92	35	standard	standard	ADJ
taxlaw-8981	92	36	deduction	deduction	NOUN
taxlaw-8981	92	37	and	and	CCONJ
taxlaw-8981	92	38	kansas	kansas	PROPN
taxlaw-8981	92	39	’s	’s	PART
taxlaw-8981	92	40	itemization	itemization	NOUN
taxlaw-8981	92	41	uniformity	uniformity	NOUN
taxlaw-8981	92	42	rule	rule	NOUN
taxlaw-8981	92	43	,	,	PUNCT
taxlaw-8981	92	44	and	and	CCONJ
taxlaw-8981	92	45	briefly	briefly	ADV
taxlaw-8981	92	46	mentioning	mention	VERB
taxlaw-8981	92	47	the	the	DET
taxlaw-8981	92	48	possibility	possibility	NOUN
taxlaw-8981	92	49	of	of	ADP
taxlaw-8981	92	50	administration	administration	NOUN
taxlaw-8981	92	51	issues	issue	NOUN
taxlaw-8981	92	52	if	if	SCONJ
taxlaw-8981	92	53	kansas	kansas	PROPN
taxlaw-8981	92	54	changed	change	VERB
taxlaw-8981	92	55	its	its	PRON
taxlaw-8981	92	56	itemization	itemization	NOUN
taxlaw-8981	92	57	uniformity	uniformity	NOUN
taxlaw-8981	92	58	rule	rule	NOUN
taxlaw-8981	92	59	)	)	PUNCT
taxlaw-8981	92	60	;	;	PUNCT
taxlaw-8981	92	61	n.y	n.y	PROPN
taxlaw-8981	92	62	.	.	PROPN
taxlaw-8981	92	63	state	state	PROPN
taxlaw-8981	92	64	dep’t	dep’t	PROPN
taxlaw-8981	92	65	of	of	ADP
taxlaw-8981	92	66	taxation	taxation	NOUN
taxlaw-8981	92	67	&	&	CCONJ
taxlaw-8981	92	68	fin	fin	PROPN
taxlaw-8981	92	69	.	.	PUNCT
taxlaw-8981	92	70	,	,	PUNCT
taxlaw-8981	92	71	preliminary	preliminary	ADJ
taxlaw-8981	92	72	report	report	NOUN
taxlaw-8981	92	73	on	on	ADP
taxlaw-8981	92	74	the	the	DET
taxlaw-8981	92	75	federal	federal	ADJ
taxlaw-8981	92	76	tax	tax	NOUN
taxlaw-8981	92	77	cuts	cut	NOUN
taxlaw-8981	92	78	and	and	CCONJ
taxlaw-8981	92	79	jobs	job	NOUN
taxlaw-8981	92	80	act	act	NOUN
taxlaw-8981	92	81	(	(	PUNCT
taxlaw-8981	92	82	jan	jan	PROPN
taxlaw-8981	92	83	.	.	PROPN
taxlaw-8981	92	84	2018	2018	NUM
taxlaw-8981	92	85	)	)	PUNCT
taxlaw-8981	93	1	https://www.tax.ny.gov/pdf/stats/stat_pit/pit/	https://www.tax.ny.gov/pdf/stats/stat_pit/pit/	PROPN
taxlaw-8981	93	2	preliminary-report-tcja-2017.pdf	preliminary-report-tcja-2017.pdf	PROPN
taxlaw-8981	93	3	[	[	X
taxlaw-8981	93	4	https://perma.cc/ft5y-8bwp	https://perma.cc/ft5y-8bwp	X
taxlaw-8981	93	5	]	]	X
taxlaw-8981	93	6	(	(	PUNCT
taxlaw-8981	93	7	estimating	estimate	VERB
taxlaw-8981	93	8	$	$	SYM
taxlaw-8981	93	9	44	44	NUM
taxlaw-8981	93	10	million	million	NUM
taxlaw-8981	93	11	revenue	revenue	NOUN
taxlaw-8981	93	12	increase	increase	NOUN
taxlaw-8981	93	13	absent	absent	ADJ
taxlaw-8981	93	14	change	change	NOUN
taxlaw-8981	93	15	to	to	ADP
taxlaw-8981	93	16	new	new	PROPN
taxlaw-8981	93	17	york	york	PROPN
taxlaw-8981	93	18	’s	’s	PART
taxlaw-8981	93	19	2017	2017	NUM
taxlaw-8981	93	20	itemization	itemization	NOUN
taxlaw-8981	93	21	uniformity	uniformity	NOUN
taxlaw-8981	93	22	requirement	requirement	NOUN
taxlaw-8981	93	23	)	)	PUNCT
taxlaw-8981	93	24	;	;	PUNCT
taxlaw-8981	93	25	va	va	X
taxlaw-8981	93	26	.	.	PUNCT
taxlaw-8981	93	27	dep’t	dep’t	NOUN
taxlaw-8981	93	28	of	of	ADP
taxlaw-8981	93	29	taxation	taxation	NOUN
taxlaw-8981	93	30	,	,	PUNCT
taxlaw-8981	93	31	estimated	estimate	VERB
taxlaw-8981	93	32	impact	impact	NOUN
taxlaw-8981	93	33	of	of	ADP
taxlaw-8981	93	34	the	the	DET
taxlaw-8981	93	35	tcja	tcja	NOUN
taxlaw-8981	93	36	,	,	PUNCT
taxlaw-8981	93	37	14	14	NUM
taxlaw-8981	93	38	-	-	SYM
taxlaw-8981	93	39	15	15	NUM
taxlaw-8981	93	40	,	,	PUNCT
taxlaw-8981	93	41	17	17	NUM
taxlaw-8981	93	42	,	,	PUNCT
taxlaw-8981	93	43	21	21	NUM
taxlaw-8981	93	44	(	(	PUNCT
taxlaw-8981	93	45	nov	nov	PROPN
taxlaw-8981	93	46	.	.	PROPN
taxlaw-8981	93	47	19	19	NUM
taxlaw-8981	93	48	,	,	PUNCT
taxlaw-8981	93	49	2018	2018	NUM
taxlaw-8981	93	50	)	)	PUNCT
taxlaw-8981	93	51	http://leg5.state.va.us/	http://leg5.state.va.us/	PROPN
taxlaw-8981	93	52	user_db	user_db	NOUN
taxlaw-8981	93	53	/	/	SYM
taxlaw-8981	93	54	frmview.aspx?viewid=5343&s=23	frmview.aspx?viewid=5343&s=23	PROPN
taxlaw-8981	94	1	[	[	X
taxlaw-8981	94	2	https://perma.cc/5yss-w3bz	https://perma.cc/5yss-w3bz	X
taxlaw-8981	94	3	]	]	X
taxlaw-8981	94	4	(	(	PUNCT
taxlaw-8981	94	5	estimating	estimate	VERB
taxlaw-8981	94	6	that	that	SCONJ
taxlaw-8981	94	7	the	the	DET
taxlaw-8981	94	8	increase	increase	NOUN
taxlaw-8981	94	9	in	in	ADP
taxlaw-8981	94	10	federal	federal	ADJ
taxlaw-8981	94	11	standard	standard	ADJ
taxlaw-8981	94	12	deduction	deduction	NOUN
taxlaw-8981	94	13	coupled	couple	VERB
taxlaw-8981	94	14	with	with	ADP
taxlaw-8981	94	15	virginia	virginia	PROPN
taxlaw-8981	94	16	’s	’s	PART
taxlaw-8981	94	17	itemization	itemization	NOUN
taxlaw-8981	94	18	uniformity	uniformity	NOUN
taxlaw-8981	94	19	law	law	NOUN
taxlaw-8981	94	20	would	would	AUX
taxlaw-8981	94	21	generate	generate	VERB
taxlaw-8981	94	22	over	over	ADP
taxlaw-8981	94	23	$	$	SYM
taxlaw-8981	94	24	121	121	NUM
taxlaw-8981	94	25	million	million	NUM
taxlaw-8981	94	26	in	in	ADP
taxlaw-8981	94	27	state	state	NOUN
taxlaw-8981	94	28	revenue	revenue	NOUN
taxlaw-8981	94	29	in	in	ADP
taxlaw-8981	94	30	the	the	DET
taxlaw-8981	94	31	2019	2019	NUM
taxlaw-8981	94	32	fiscal	fiscal	ADJ
taxlaw-8981	94	33	year	year	NOUN
taxlaw-8981	94	34	,	,	PUNCT
taxlaw-8981	94	35	and	and	CCONJ
taxlaw-8981	94	36	that	that	SCONJ
taxlaw-8981	94	37	allowing	allow	VERB
taxlaw-8981	94	38	taxpayers	taxpayer	NOUN
taxlaw-8981	94	39	to	to	PART
taxlaw-8981	94	40	itemize	itemize	VERB
taxlaw-8981	94	41	for	for	ADP
taxlaw-8981	94	42	state	state	NOUN
taxlaw-8981	94	43	purposes	purpose	NOUN
taxlaw-8981	94	44	regardless	regardless	ADV
taxlaw-8981	94	45	of	of	ADP
taxlaw-8981	94	46	federal	federal	ADJ
taxlaw-8981	94	47	election	election	NOUN
taxlaw-8981	94	48	would	would	AUX
taxlaw-8981	94	49	cost	cost	VERB
taxlaw-8981	94	50	virginia	virginia	PROPN
taxlaw-8981	94	51	more	more	ADJ
taxlaw-8981	94	52	than	than	ADP
taxlaw-8981	94	53	$	$	SYM
taxlaw-8981	94	54	350	350	NUM
taxlaw-8981	94	55	million	million	NUM
taxlaw-8981	94	56	in	in	ADP
taxlaw-8981	94	57	revenue	revenue	NOUN
taxlaw-8981	94	58	in	in	ADP
taxlaw-8981	94	59	the	the	DET
taxlaw-8981	94	60	2020	2020	NUM
taxlaw-8981	94	61	fiscal	fiscal	ADJ
taxlaw-8981	94	62	year	year	NOUN
taxlaw-8981	94	63	and	and	CCONJ
taxlaw-8981	94	64	more	more	ADJ
taxlaw-8981	94	65	than	than	ADP
taxlaw-8981	94	66	$	$	SYM
taxlaw-8981	94	67	250	250	NUM
taxlaw-8981	94	68	million	million	NUM
taxlaw-8981	94	69	in	in	ADP
taxlaw-8981	94	70	revenue	revenue	NOUN
taxlaw-8981	94	71	in	in	ADP
taxlaw-8981	94	72	the	the	DET
taxlaw-8981	94	73	2021	2021	NUM
taxlaw-8981	94	74	fiscal	fiscal	ADJ
taxlaw-8981	94	75	year	year	NOUN
taxlaw-8981	94	76	)	)	PUNCT
taxlaw-8981	94	77	.	.	PUNCT
taxlaw-8981	95	1	13	13	NUM
taxlaw-8981	95	2	see	see	VERB
taxlaw-8981	95	3	infra	infra	NOUN
taxlaw-8981	95	4	part	part	PROPN
taxlaw-8981	95	5	iii	iii	PROPN
taxlaw-8981	95	6	.	.	PROPN
taxlaw-8981	95	7	14	14	NUM
taxlaw-8981	95	8	anthony	anthony	PROPN
taxlaw-8981	95	9	j.	j.	PROPN
taxlaw-8981	95	10	dechellis	dechellis	PROPN
taxlaw-8981	95	11	&	&	CCONJ
taxlaw-8981	95	12	karen	karen	PROPN
taxlaw-8981	95	13	l.	l.	PROPN
taxlaw-8981	95	14	horne	horne	PROPN
taxlaw-8981	95	15	,	,	PUNCT
taxlaw-8981	95	16	ppc	ppc	NOUN
taxlaw-8981	95	17	’s	’s	PART
taxlaw-8981	95	18	tax	tax	NOUN
taxlaw-8981	95	19	election	election	NOUN
taxlaw-8981	95	20	deskbook	deskbook	NOUN
taxlaw-8981	95	21	(	(	PUNCT
taxlaw-8981	95	22	26th	26th	NOUN
taxlaw-8981	95	23	ed	ed	NOUN
taxlaw-8981	95	24	.	.	PROPN
taxlaw-8981	95	25	2020	2020	NUM
taxlaw-8981	95	26	)	)	PUNCT
taxlaw-8981	95	27	(	(	PUNCT
taxlaw-8981	95	28	discussing	discuss	VERB
taxlaw-8981	95	29	over	over	ADP
taxlaw-8981	95	30	300	300	NUM
taxlaw-8981	95	31	tax	tax	NOUN
taxlaw-8981	95	32	elections	election	NOUN
taxlaw-8981	95	33	)	)	PUNCT
taxlaw-8981	95	34	.	.	PUNCT
taxlaw-8981	96	1	15	15	NUM
taxlaw-8981	96	2	i.r.c	i.r.c	NOUN
taxlaw-8981	96	3	.	.	PUNCT
taxlaw-8981	97	1	§	§	PROPN
taxlaw-8981	97	2	6031	6031	NUM
taxlaw-8981	97	3	.	.	PUNCT
taxlaw-8981	98	1	6	6	NUM
taxlaw-8981	98	2	columbia	columbia	PROPN
taxlaw-8981	98	3	journal	journal	PROPN
taxlaw-8981	98	4	of	of	ADP
taxlaw-8981	98	5	tax	tax	NOUN
taxlaw-8981	98	6	law	law	NOUN
taxlaw-8981	99	1	[	[	X
taxlaw-8981	99	2	vol	vol	NOUN
taxlaw-8981	99	3	:	:	PUNCT
taxlaw-8981	99	4	13:1	13:1	NUM
taxlaw-8981	99	5	rather	rather	ADV
taxlaw-8981	99	6	than	than	ADP
taxlaw-8981	99	7	as	as	ADP
taxlaw-8981	99	8	a	a	DET
taxlaw-8981	99	9	“	"	PUNCT
taxlaw-8981	99	10	c	c	NOUN
taxlaw-8981	99	11	corporation	corporation	NOUN
taxlaw-8981	99	12	,	,	PUNCT
taxlaw-8981	99	13	”	"	PUNCT
taxlaw-8981	99	14	16	16	NUM
taxlaw-8981	99	15	and	and	CCONJ
taxlaw-8981	99	16	the	the	DET
taxlaw-8981	99	17	election	election	NOUN
taxlaw-8981	99	18	to	to	PART
taxlaw-8981	99	19	have	have	AUX
taxlaw-8981	99	20	certain	certain	ADJ
taxlaw-8981	99	21	corporate	corporate	ADJ
taxlaw-8981	99	22	acquisitions	acquisition	NOUN
taxlaw-8981	99	23	taxed	tax	VERB
taxlaw-8981	99	24	as	as	ADP
taxlaw-8981	99	25	asset	asset	NOUN
taxlaw-8981	99	26	purchases	purchase	NOUN
taxlaw-8981	99	27	rather	rather	ADV
taxlaw-8981	99	28	than	than	ADP
taxlaw-8981	99	29	stock	stock	NOUN
taxlaw-8981	99	30	purchases.17	purchases.17	NOUN
taxlaw-8981	99	31	these	these	DET
taxlaw-8981	99	32	federal	federal	ADJ
taxlaw-8981	99	33	tax	tax	NOUN
taxlaw-8981	99	34	elections	election	NOUN
taxlaw-8981	99	35	and	and	CCONJ
taxlaw-8981	99	36	others	other	NOUN
taxlaw-8981	99	37	are	be	AUX
taxlaw-8981	99	38	also	also	ADV
taxlaw-8981	99	39	available	available	ADJ
taxlaw-8981	99	40	at	at	ADP
taxlaw-8981	99	41	the	the	DET
taxlaw-8981	99	42	state	state	NOUN
taxlaw-8981	99	43	level	level	NOUN
taxlaw-8981	99	44	in	in	ADP
taxlaw-8981	99	45	many	many	ADJ
taxlaw-8981	99	46	states	state	NOUN
taxlaw-8981	99	47	,	,	PUNCT
taxlaw-8981	99	48	and	and	CCONJ
taxlaw-8981	99	49	like	like	INTJ
taxlaw-8981	99	50	in	in	ADP
taxlaw-8981	99	51	the	the	DET
taxlaw-8981	99	52	case	case	NOUN
taxlaw-8981	99	53	of	of	ADP
taxlaw-8981	99	54	a	a	DET
taxlaw-8981	99	55	taxpayer	taxpayer	NOUN
taxlaw-8981	99	56	’s	’s	PART
taxlaw-8981	99	57	itemization	itemization	NOUN
taxlaw-8981	99	58	election	election	NOUN
taxlaw-8981	99	59	,	,	PUNCT
taxlaw-8981	99	60	states	state	NOUN
taxlaw-8981	99	61	differ	differ	VERB
taxlaw-8981	99	62	as	as	ADP
taxlaw-8981	99	63	to	to	ADP
taxlaw-8981	99	64	whether	whether	SCONJ
taxlaw-8981	99	65	they	they	PRON
taxlaw-8981	99	66	bind	bind	VERB
taxlaw-8981	99	67	taxpayers	taxpayer	NOUN
taxlaw-8981	99	68	to	to	ADP
taxlaw-8981	99	69	their	their	PRON
taxlaw-8981	99	70	federal	federal	ADJ
taxlaw-8981	99	71	choices	choice	NOUN
taxlaw-8981	99	72	or	or	CCONJ
taxlaw-8981	99	73	allow	allow	VERB
taxlaw-8981	99	74	independent	independent	ADJ
taxlaw-8981	99	75	state	state	NOUN
taxlaw-8981	99	76	-	-	PUNCT
taxlaw-8981	99	77	level	level	NOUN
taxlaw-8981	99	78	choices.18	choices.18	NOUN
taxlaw-8981	99	79	thus	thus	ADV
taxlaw-8981	99	80	,	,	PUNCT
taxlaw-8981	99	81	states	state	NOUN
taxlaw-8981	99	82	’	'	PUNCT
taxlaw-8981	99	83	tax	tax	NOUN
taxlaw-8981	99	84	election	election	NOUN
taxlaw-8981	99	85	uniformity	uniformity	NOUN
taxlaw-8981	99	86	rules	rule	NOUN
taxlaw-8981	99	87	for	for	ADP
taxlaw-8981	99	88	each	each	PRON
taxlaw-8981	99	89	of	of	ADP
taxlaw-8981	99	90	these	these	PRON
taxlaw-8981	99	91	and	and	CCONJ
taxlaw-8981	99	92	other	other	ADJ
taxlaw-8981	99	93	elections	election	NOUN
taxlaw-8981	99	94	are	be	AUX
taxlaw-8981	99	95	likely	likely	ADJ
taxlaw-8981	99	96	to	to	PART
taxlaw-8981	99	97	affect	affect	VERB
taxlaw-8981	99	98	the	the	DET
taxlaw-8981	99	99	policy	policy	NOUN
taxlaw-8981	99	100	consequences	consequence	NOUN
taxlaw-8981	99	101	of	of	ADP
taxlaw-8981	99	102	tax	tax	NOUN
taxlaw-8981	99	103	law	law	NOUN
taxlaw-8981	99	104	changes	change	NOUN
taxlaw-8981	99	105	that	that	PRON
taxlaw-8981	99	106	are	be	AUX
taxlaw-8981	99	107	relevant	relevant	ADJ
taxlaw-8981	99	108	to	to	ADP
taxlaw-8981	99	109	taxpayers	taxpayer	NOUN
taxlaw-8981	99	110	’	’	PART
taxlaw-8981	99	111	decisions	decision	NOUN
taxlaw-8981	99	112	about	about	ADP
taxlaw-8981	99	113	these	these	DET
taxlaw-8981	99	114	elections	election	NOUN
taxlaw-8981	99	115	.	.	PUNCT
taxlaw-8981	100	1	the	the	DET
taxlaw-8981	100	2	itemization	itemization	NOUN
taxlaw-8981	100	3	election	election	NOUN
taxlaw-8981	100	4	provided	provide	VERB
taxlaw-8981	100	5	a	a	DET
taxlaw-8981	100	6	good	good	ADJ
taxlaw-8981	100	7	opportunity	opportunity	NOUN
taxlaw-8981	100	8	for	for	ADP
taxlaw-8981	100	9	an	an	DET
taxlaw-8981	100	10	empirical	empirical	ADJ
taxlaw-8981	100	11	study	study	NOUN
taxlaw-8981	100	12	of	of	ADP
taxlaw-8981	100	13	the	the	DET
taxlaw-8981	100	14	effects	effect	NOUN
taxlaw-8981	100	15	of	of	ADP
taxlaw-8981	100	16	states	state	NOUN
taxlaw-8981	100	17	’	'	PUNCT
taxlaw-8981	100	18	tax	tax	NOUN
taxlaw-8981	100	19	election	election	NOUN
taxlaw-8981	100	20	uniformity	uniformity	NOUN
taxlaw-8981	100	21	rules	rule	NOUN
taxlaw-8981	100	22	because	because	SCONJ
taxlaw-8981	100	23	the	the	DET
taxlaw-8981	100	24	tcja	tcja	NOUN
taxlaw-8981	100	25	’s	’s	PART
taxlaw-8981	100	26	changes	change	NOUN
taxlaw-8981	100	27	were	be	AUX
taxlaw-8981	100	28	intended	intend	VERB
taxlaw-8981	100	29	to	to	PART
taxlaw-8981	100	30	alter	alter	VERB
taxlaw-8981	100	31	taxpayers	taxpayer	NOUN
taxlaw-8981	100	32	’	’	PART
taxlaw-8981	100	33	choices	choice	NOUN
taxlaw-8981	100	34	and	and	CCONJ
taxlaw-8981	100	35	because	because	SCONJ
taxlaw-8981	100	36	federal	federal	ADJ
taxlaw-8981	100	37	and	and	CCONJ
taxlaw-8981	100	38	state	state	NOUN
taxlaw-8981	100	39	filing	filing	NOUN
taxlaw-8981	100	40	data	datum	NOUN
taxlaw-8981	100	41	from	from	ADP
taxlaw-8981	100	42	before	before	ADP
taxlaw-8981	100	43	and	and	CCONJ
taxlaw-8981	100	44	after	after	SCONJ
taxlaw-8981	100	45	the	the	DET
taxlaw-8981	100	46	tcja	tcja	NOUN
taxlaw-8981	100	47	were	be	AUX
taxlaw-8981	100	48	available	available	ADJ
taxlaw-8981	100	49	.	.	PUNCT
taxlaw-8981	101	1	as	as	ADP
taxlaw-8981	101	2	a	a	DET
taxlaw-8981	101	3	result	result	NOUN
taxlaw-8981	101	4	,	,	PUNCT
taxlaw-8981	101	5	this	this	DET
taxlaw-8981	101	6	example	example	NOUN
taxlaw-8981	101	7	concretely	concretely	ADV
taxlaw-8981	101	8	illustrates	illustrate	VERB
taxlaw-8981	101	9	the	the	DET
taxlaw-8981	101	10	previously	previously	ADV
taxlaw-8981	101	11	underappreciated	underappreciated	ADJ
taxlaw-8981	101	12	interactions	interaction	NOUN
taxlaw-8981	101	13	between	between	ADP
taxlaw-8981	101	14	the	the	DET
taxlaw-8981	101	15	federal	federal	ADJ
taxlaw-8981	101	16	and	and	CCONJ
taxlaw-8981	101	17	state	state	NOUN
taxlaw-8981	101	18	tax	tax	NOUN
taxlaw-8981	101	19	systems	system	NOUN
taxlaw-8981	101	20	created	create	VERB
taxlaw-8981	101	21	by	by	ADP
taxlaw-8981	101	22	election	election	NOUN
taxlaw-8981	101	23	uniformity	uniformity	NOUN
taxlaw-8981	101	24	rules	rule	NOUN
taxlaw-8981	101	25	.	.	PUNCT
taxlaw-8981	102	1	insights	insight	NOUN
taxlaw-8981	102	2	from	from	ADP
taxlaw-8981	102	3	this	this	DET
taxlaw-8981	102	4	article	article	NOUN
taxlaw-8981	102	5	’s	’s	PART
taxlaw-8981	102	6	analysis	analysis	NOUN
taxlaw-8981	102	7	of	of	ADP
taxlaw-8981	102	8	the	the	DET
taxlaw-8981	102	9	itemization	itemization	NOUN
taxlaw-8981	102	10	election	election	NOUN
taxlaw-8981	102	11	can	can	AUX
taxlaw-8981	102	12	be	be	AUX
taxlaw-8981	102	13	leveraged	leverage	VERB
taxlaw-8981	102	14	in	in	ADP
taxlaw-8981	102	15	other	other	ADJ
taxlaw-8981	102	16	situations	situation	NOUN
taxlaw-8981	102	17	,	,	PUNCT
taxlaw-8981	102	18	including	include	VERB
taxlaw-8981	102	19	to	to	PART
taxlaw-8981	102	20	help	help	VERB
taxlaw-8981	102	21	states	state	NOUN
taxlaw-8981	102	22	determine	determine	VERB
taxlaw-8981	102	23	which	which	DET
taxlaw-8981	102	24	tax	tax	NOUN
taxlaw-8981	102	25	election	election	NOUN
taxlaw-8981	102	26	uniformity	uniformity	NOUN
taxlaw-8981	102	27	rules	rule	NOUN
taxlaw-8981	102	28	to	to	PART
taxlaw-8981	102	29	use	use	VERB
taxlaw-8981	102	30	for	for	ADP
taxlaw-8981	102	31	which	which	DET
taxlaw-8981	102	32	elections	election	NOUN
taxlaw-8981	102	33	and	and	CCONJ
taxlaw-8981	102	34	to	to	PART
taxlaw-8981	102	35	guide	guide	VERB
taxlaw-8981	102	36	policymakers	policymaker	NOUN
taxlaw-8981	102	37	as	as	SCONJ
taxlaw-8981	102	38	they	they	PRON
taxlaw-8981	102	39	evaluate	evaluate	VERB
taxlaw-8981	102	40	the	the	DET
taxlaw-8981	102	41	policy	policy	NOUN
taxlaw-8981	102	42	implications	implication	NOUN
taxlaw-8981	102	43	of	of	ADP
taxlaw-8981	102	44	many	many	ADJ
taxlaw-8981	102	45	other	other	ADJ
taxlaw-8981	102	46	tax	tax	NOUN
taxlaw-8981	102	47	law	law	NOUN
taxlaw-8981	102	48	changes	change	NOUN
taxlaw-8981	102	49	.	.	PUNCT
taxlaw-8981	103	1	for	for	ADP
taxlaw-8981	103	2	example	example	NOUN
taxlaw-8981	103	3	,	,	PUNCT
taxlaw-8981	103	4	applying	apply	VERB
taxlaw-8981	103	5	this	this	DET
taxlaw-8981	103	6	article	article	NOUN
taxlaw-8981	103	7	’s	’s	PART
taxlaw-8981	103	8	insights	insight	NOUN
taxlaw-8981	103	9	reveals	reveal	VERB
taxlaw-8981	103	10	that	that	SCONJ
taxlaw-8981	103	11	two	two	NUM
taxlaw-8981	103	12	recent	recent	ADJ
taxlaw-8981	103	13	federal	federal	ADJ
taxlaw-8981	103	14	tax	tax	NOUN
taxlaw-8981	103	15	law	law	NOUN
taxlaw-8981	103	16	provisions	provision	NOUN
taxlaw-8981	103	17	enacted	enact	VERB
taxlaw-8981	103	18	to	to	PART
taxlaw-8981	103	19	help	help	VERB
taxlaw-8981	103	20	people	people	NOUN
taxlaw-8981	103	21	weather	weather	VERB
taxlaw-8981	103	22	the	the	DET
taxlaw-8981	103	23	pandemic	pandemic	NOUN
taxlaw-8981	103	24	likely	likely	ADV
taxlaw-8981	103	25	provided	provide	VERB
taxlaw-8981	103	26	different	different	ADJ
taxlaw-8981	103	27	degrees	degree	NOUN
taxlaw-8981	103	28	of	of	ADP
taxlaw-8981	103	29	assistance	assistance	NOUN
taxlaw-8981	103	30	to	to	ADP
taxlaw-8981	103	31	married	married	ADJ
taxlaw-8981	103	32	couples	couple	NOUN
taxlaw-8981	103	33	in	in	ADP
taxlaw-8981	103	34	different	different	ADJ
taxlaw-8981	103	35	states	state	NOUN
taxlaw-8981	103	36	depending	depend	VERB
taxlaw-8981	103	37	on	on	ADP
taxlaw-8981	103	38	whether	whether	SCONJ
taxlaw-8981	103	39	the	the	DET
taxlaw-8981	103	40	states	state	NOUN
taxlaw-8981	103	41	obligated	obligate	VERB
taxlaw-8981	103	42	couples	couple	NOUN
taxlaw-8981	103	43	to	to	PART
taxlaw-8981	103	44	make	make	VERB
taxlaw-8981	103	45	the	the	DET
taxlaw-8981	103	46	same	same	ADJ
taxlaw-8981	103	47	filing	filing	NOUN
taxlaw-8981	103	48	status	status	NOUN
taxlaw-8981	103	49	choice	choice	NOUN
taxlaw-8981	103	50	(	(	PUNCT
taxlaw-8981	103	51	married	married	ADJ
taxlaw-8981	103	52	filing	filing	NOUN
taxlaw-8981	103	53	jointly	jointly	ADV
taxlaw-8981	103	54	or	or	CCONJ
taxlaw-8981	103	55	separately	separately	ADV
taxlaw-8981	103	56	)	)	PUNCT
taxlaw-8981	103	57	for	for	ADP
taxlaw-8981	103	58	state	state	NOUN
taxlaw-8981	103	59	purposes	purpose	NOUN
taxlaw-8981	103	60	as	as	SCONJ
taxlaw-8981	103	61	they	they	PRON
taxlaw-8981	103	62	made	make	VERB
taxlaw-8981	103	63	for	for	ADP
taxlaw-8981	103	64	federal	federal	ADJ
taxlaw-8981	103	65	purposes.19	purposes.19	NOUN
taxlaw-8981	103	66	these	these	DET
taxlaw-8981	103	67	types	type	NOUN
taxlaw-8981	103	68	of	of	ADP
taxlaw-8981	103	69	issues	issue	NOUN
taxlaw-8981	103	70	will	will	AUX
taxlaw-8981	103	71	continue	continue	VERB
taxlaw-8981	103	72	to	to	PART
taxlaw-8981	103	73	arise	arise	VERB
taxlaw-8981	103	74	over	over	ADP
taxlaw-8981	103	75	time	time	NOUN
taxlaw-8981	103	76	,	,	PUNCT
taxlaw-8981	103	77	including	include	VERB
taxlaw-8981	103	78	possibly	possibly	ADV
taxlaw-8981	103	79	in	in	ADP
taxlaw-8981	103	80	connection	connection	NOUN
taxlaw-8981	103	81	with	with	ADP
taxlaw-8981	103	82	future	future	ADJ
taxlaw-8981	103	83	tax	tax	NOUN
taxlaw-8981	103	84	changes	change	NOUN
taxlaw-8981	103	85	that	that	PRON
taxlaw-8981	103	86	may	may	AUX
taxlaw-8981	103	87	be	be	AUX
taxlaw-8981	103	88	forthcoming	forthcoming	ADJ
taxlaw-8981	103	89	under	under	ADP
taxlaw-8981	103	90	the	the	DET
taxlaw-8981	103	91	biden	biden	PROPN
taxlaw-8981	103	92	administration	administration	NOUN
taxlaw-8981	103	93	.	.	PUNCT
taxlaw-8981	104	1	this	this	DET
taxlaw-8981	104	2	article	article	NOUN
taxlaw-8981	104	3	proceeds	proceed	VERB
taxlaw-8981	104	4	as	as	SCONJ
taxlaw-8981	104	5	follows	follow	VERB
taxlaw-8981	104	6	.	.	PUNCT
taxlaw-8981	105	1	part	part	NOUN
taxlaw-8981	105	2	i	i	PRON
taxlaw-8981	105	3	provides	provide	VERB
taxlaw-8981	105	4	background	background	NOUN
taxlaw-8981	105	5	about	about	ADP
taxlaw-8981	105	6	the	the	DET
taxlaw-8981	105	7	tcja	tcja	NOUN
taxlaw-8981	105	8	’s	’s	PART
taxlaw-8981	105	9	changes	change	NOUN
taxlaw-8981	105	10	that	that	PRON
taxlaw-8981	105	11	affect	affect	VERB
taxlaw-8981	105	12	taxpayers	taxpayer	NOUN
taxlaw-8981	105	13	’	’	PART
taxlaw-8981	105	14	decisions	decision	NOUN
taxlaw-8981	105	15	about	about	ADP
taxlaw-8981	105	16	whether	whether	SCONJ
taxlaw-8981	105	17	to	to	PART
taxlaw-8981	105	18	itemize	itemize	VERB
taxlaw-8981	105	19	or	or	CCONJ
taxlaw-8981	105	20	take	take	VERB
taxlaw-8981	105	21	the	the	DET
taxlaw-8981	105	22	standard	standard	ADJ
taxlaw-8981	105	23	deduction	deduction	NOUN
taxlaw-8981	105	24	.	.	PUNCT
taxlaw-8981	106	1	part	part	NOUN
taxlaw-8981	106	2	ii	ii	PROPN
taxlaw-8981	106	3	discusses	discuss	VERB
taxlaw-8981	106	4	2017	2017	NUM
taxlaw-8981	106	5	and	and	CCONJ
taxlaw-8981	106	6	2018	2018	NUM
taxlaw-8981	106	7	income	income	NOUN
taxlaw-8981	106	8	tax	tax	NOUN
taxlaw-8981	106	9	return	return	NOUN
taxlaw-8981	106	10	data	datum	NOUN
taxlaw-8981	106	11	from	from	ADP
taxlaw-8981	106	12	taxpayers	taxpayer	NOUN
taxlaw-8981	106	13	in	in	ADP
taxlaw-8981	106	14	states	state	NOUN
taxlaw-8981	106	15	that	that	PRON
taxlaw-8981	106	16	take	take	VERB
taxlaw-8981	106	17	different	different	ADJ
taxlaw-8981	106	18	approaches	approach	NOUN
taxlaw-8981	106	19	to	to	ADP
taxlaw-8981	106	20	tax	tax	NOUN
taxlaw-8981	106	21	election	election	NOUN
taxlaw-8981	106	22	uniformity	uniformity	NOUN
taxlaw-8981	106	23	.	.	PUNCT
taxlaw-8981	107	1	this	this	DET
taxlaw-8981	107	2	part	part	NOUN
taxlaw-8981	107	3	explains	explain	VERB
taxlaw-8981	107	4	what	what	PRON
taxlaw-8981	107	5	the	the	DET
taxlaw-8981	107	6	data	datum	NOUN
taxlaw-8981	107	7	reveal	reveal	VERB
taxlaw-8981	107	8	about	about	ADP
taxlaw-8981	107	9	how	how	SCONJ
taxlaw-8981	107	10	the	the	DET
taxlaw-8981	107	11	tcja	tcja	NOUN
taxlaw-8981	107	12	’s	’s	PART
taxlaw-8981	107	13	itemization	itemization	NOUN
taxlaw-8981	107	14	-	-	PUNCT
taxlaw-8981	107	15	related	relate	VERB
taxlaw-8981	107	16	changes	change	NOUN
taxlaw-8981	107	17	affected	affect	VERB
taxlaw-8981	107	18	taxpayers	taxpayer	NOUN
taxlaw-8981	107	19	’	’	PART
taxlaw-8981	107	20	itemization	itemization	NOUN
taxlaw-8981	107	21	choices	choice	NOUN
taxlaw-8981	107	22	.	.	PUNCT
taxlaw-8981	108	1	part	part	NOUN
taxlaw-8981	108	2	iii	iii	PROPN
taxlaw-8981	108	3	uses	use	VERB
taxlaw-8981	108	4	the	the	DET
taxlaw-8981	108	5	data	datum	NOUN
taxlaw-8981	108	6	discussed	discuss	VERB
taxlaw-8981	108	7	in	in	ADP
taxlaw-8981	108	8	part	part	NOUN
taxlaw-8981	108	9	ii	ii	NOUN
taxlaw-8981	108	10	to	to	PART
taxlaw-8981	108	11	analyze	analyze	VERB
taxlaw-8981	108	12	how	how	SCONJ
taxlaw-8981	108	13	states	state	NOUN
taxlaw-8981	108	14	’	'	PUNCT
taxlaw-8981	108	15	election	election	NOUN
taxlaw-8981	108	16	uniformity	uniformity	NOUN
taxlaw-8981	108	17	rules	rule	NOUN
taxlaw-8981	108	18	affected	affect	VERB
taxlaw-8981	108	19	the	the	DET
taxlaw-8981	108	20	simplification	simplification	NOUN
taxlaw-8981	108	21	achieved	achieve	VERB
taxlaw-8981	108	22	by	by	ADP
taxlaw-8981	108	23	the	the	DET
taxlaw-8981	108	24	tcja	tcja	PROPN
taxlaw-8981	108	25	’s	’s	PART
taxlaw-8981	108	26	itemization	itemization	NOUN
taxlaw-8981	108	27	-	-	PUNCT
taxlaw-8981	108	28	related	relate	VERB
taxlaw-8981	108	29	changes	change	NOUN
taxlaw-8981	108	30	.	.	PUNCT
taxlaw-8981	109	1	part	part	NOUN
taxlaw-8981	109	2	iv	iv	NUM
taxlaw-8981	109	3	explains	explain	VERB
taxlaw-8981	109	4	how	how	SCONJ
taxlaw-8981	109	5	this	this	DET
taxlaw-8981	109	6	article	article	NOUN
taxlaw-8981	109	7	’s	’s	PART
taxlaw-8981	109	8	insights	insight	NOUN
taxlaw-8981	109	9	about	about	ADP
taxlaw-8981	109	10	states	state	NOUN
taxlaw-8981	109	11	’	'	PUNCT
taxlaw-8981	109	12	tax	tax	NOUN
taxlaw-8981	109	13	election	election	NOUN
taxlaw-8981	109	14	uniformity	uniformity	NOUN
taxlaw-8981	109	15	rules	rule	NOUN
taxlaw-8981	109	16	advance	advance	VERB
taxlaw-8981	109	17	our	our	PRON
taxlaw-8981	109	18	understanding	understanding	NOUN
taxlaw-8981	109	19	of	of	ADP
taxlaw-8981	109	20	the	the	DET
taxlaw-8981	109	21	relationship	relationship	NOUN
taxlaw-8981	109	22	between	between	ADP
taxlaw-8981	109	23	the	the	DET
taxlaw-8981	109	24	federal	federal	ADJ
taxlaw-8981	109	25	and	and	CCONJ
taxlaw-8981	109	26	state	state	NOUN
taxlaw-8981	109	27	tax	tax	NOUN
taxlaw-8981	109	28	regimes	regime	NOUN
taxlaw-8981	109	29	more	more	ADV
taxlaw-8981	109	30	broadly	broadly	ADV
taxlaw-8981	109	31	.	.	PUNCT
taxlaw-8981	110	1	16	16	NUM
taxlaw-8981	110	2	i.r.c	i.r.c	NOUN
taxlaw-8981	110	3	.	.	PUNCT
taxlaw-8981	111	1	§	§	PROPN
taxlaw-8981	111	2	1362	1362	NUM
taxlaw-8981	111	3	.	.	PUNCT
taxlaw-8981	112	1	17	17	NUM
taxlaw-8981	112	2	i.r.c	i.r.c	NOUN
taxlaw-8981	112	3	.	.	PUNCT
taxlaw-8981	113	1	§	§	PROPN
taxlaw-8981	113	2	338(h)(10	338(h)(10	NUM
taxlaw-8981	113	3	)	)	PUNCT
taxlaw-8981	113	4	.	.	PUNCT
taxlaw-8981	114	1	18	18	NUM
taxlaw-8981	114	2	see	see	VERB
taxlaw-8981	114	3	infra	infra	NOUN
taxlaw-8981	114	4	part	part	NOUN
taxlaw-8981	114	5	iv.a	iv.a	VERB
taxlaw-8981	114	6	.	.	PUNCT
taxlaw-8981	115	1	19	19	NUM
taxlaw-8981	116	1	i	i	PRON
taxlaw-8981	116	2	d.	d.	NOUN
taxlaw-8981	116	3	2021	2021	NUM
taxlaw-8981	116	4	]	]	PUNCT
taxlaw-8981	116	5	taxpayer	taxpayer	NOUN
taxlaw-8981	116	6	choices	choice	NOUN
taxlaw-8981	116	7	7	7	NUM
taxlaw-8981	116	8	i.	i.	NOUN
taxlaw-8981	116	9	the	the	DET
taxlaw-8981	116	10	tcja	tcja	PROPN
taxlaw-8981	116	11	’s	’s	PART
taxlaw-8981	116	12	itemization	itemization	NOUN
taxlaw-8981	116	13	-	-	PUNCT
taxlaw-8981	116	14	related	relate	VERB
taxlaw-8981	116	15	changes	change	NOUN
taxlaw-8981	116	16	the	the	DET
taxlaw-8981	116	17	tcja	tcja	NOUN
taxlaw-8981	116	18	was	be	AUX
taxlaw-8981	116	19	the	the	DET
taxlaw-8981	116	20	most	most	ADV
taxlaw-8981	116	21	sweeping	sweeping	ADJ
taxlaw-8981	116	22	tax	tax	NOUN
taxlaw-8981	116	23	reform	reform	NOUN
taxlaw-8981	116	24	legislation	legislation	NOUN
taxlaw-8981	116	25	since	since	SCONJ
taxlaw-8981	116	26	1986	1986	NUM
taxlaw-8981	116	27	,	,	PUNCT
taxlaw-8981	116	28	and	and	CCONJ
taxlaw-8981	116	29	it	it	PRON
taxlaw-8981	116	30	included	include	VERB
taxlaw-8981	116	31	major	major	ADJ
taxlaw-8981	116	32	changes	change	NOUN
taxlaw-8981	116	33	to	to	ADP
taxlaw-8981	116	34	the	the	DET
taxlaw-8981	116	35	taxation	taxation	NOUN
taxlaw-8981	116	36	of	of	ADP
taxlaw-8981	116	37	businesses,20	businesses,20	PROPN
taxlaw-8981	116	38	cross	cross	ADJ
taxlaw-8981	116	39	-	-	ADJ
taxlaw-8981	116	40	border	border	ADJ
taxlaw-8981	116	41	activities,21	activities,21	NOUN
taxlaw-8981	116	42	and	and	CCONJ
taxlaw-8981	116	43	individuals	individual	NOUN
taxlaw-8981	116	44	.	.	PUNCT
taxlaw-8981	117	1	for	for	ADP
taxlaw-8981	117	2	individuals	individual	NOUN
taxlaw-8981	117	3	,	,	PUNCT
taxlaw-8981	117	4	the	the	DET
taxlaw-8981	117	5	tcja	tcja	NOUN
taxlaw-8981	117	6	reduced	reduce	VERB
taxlaw-8981	117	7	income	income	NOUN
taxlaw-8981	117	8	tax	tax	NOUN
taxlaw-8981	117	9	rates	rate	NOUN
taxlaw-8981	117	10	,	,	PUNCT
taxlaw-8981	117	11	increased	increase	VERB
taxlaw-8981	117	12	the	the	DET
taxlaw-8981	117	13	standard	standard	ADJ
taxlaw-8981	117	14	deduction	deduction	NOUN
taxlaw-8981	117	15	,	,	PUNCT
taxlaw-8981	117	16	limited	limit	VERB
taxlaw-8981	117	17	many	many	ADJ
taxlaw-8981	117	18	itemized	itemize	VERB
taxlaw-8981	117	19	deductions	deduction	NOUN
taxlaw-8981	117	20	,	,	PUNCT
taxlaw-8981	117	21	suspended	suspend	VERB
taxlaw-8981	117	22	personal	personal	ADJ
taxlaw-8981	117	23	and	and	CCONJ
taxlaw-8981	117	24	dependency	dependency	NOUN
taxlaw-8981	117	25	exemptions	exemption	NOUN
taxlaw-8981	117	26	,	,	PUNCT
taxlaw-8981	117	27	increased	increase	VERB
taxlaw-8981	117	28	the	the	DET
taxlaw-8981	117	29	child	child	NOUN
taxlaw-8981	117	30	tax	tax	NOUN
taxlaw-8981	117	31	credit	credit	NOUN
taxlaw-8981	117	32	,	,	PUNCT
taxlaw-8981	117	33	and	and	CCONJ
taxlaw-8981	117	34	reformed	reform	VERB
taxlaw-8981	117	35	the	the	DET
taxlaw-8981	117	36	individual	individual	ADJ
taxlaw-8981	117	37	alternative	alternative	ADJ
taxlaw-8981	117	38	minimum	minimum	ADJ
taxlaw-8981	117	39	tax	tax	NOUN
taxlaw-8981	117	40	so	so	SCONJ
taxlaw-8981	117	41	that	that	SCONJ
taxlaw-8981	117	42	it	it	PRON
taxlaw-8981	117	43	applied	apply	VERB
taxlaw-8981	117	44	to	to	ADP
taxlaw-8981	117	45	fewer	few	ADJ
taxlaw-8981	117	46	taxpayers	taxpayer	NOUN
taxlaw-8981	117	47	,	,	PUNCT
taxlaw-8981	117	48	among	among	ADP
taxlaw-8981	117	49	other	other	ADJ
taxlaw-8981	117	50	changes.22	changes.22	NOUN
taxlaw-8981	117	51	according	accord	VERB
taxlaw-8981	117	52	to	to	ADP
taxlaw-8981	117	53	the	the	DET
taxlaw-8981	117	54	irs	irs	PROPN
taxlaw-8981	117	55	,	,	PUNCT
taxlaw-8981	117	56	the	the	DET
taxlaw-8981	117	57	tcja	tcja	NOUN
taxlaw-8981	117	58	’s	’s	PART
taxlaw-8981	117	59	increase	increase	NOUN
taxlaw-8981	117	60	to	to	ADP
taxlaw-8981	117	61	the	the	DET
taxlaw-8981	117	62	standard	standard	ADJ
taxlaw-8981	117	63	deduction	deduction	NOUN
taxlaw-8981	117	64	and	and	CCONJ
taxlaw-8981	117	65	limits	limit	NOUN
taxlaw-8981	117	66	on	on	ADP
taxlaw-8981	117	67	itemized	itemize	VERB
taxlaw-8981	117	68	deductions	deduction	NOUN
taxlaw-8981	117	69	(	(	PUNCT
taxlaw-8981	117	70	the	the	DET
taxlaw-8981	117	71	“	"	PUNCT
taxlaw-8981	117	72	tcja	tcja	PROPN
taxlaw-8981	117	73	’s	’s	PART
taxlaw-8981	117	74	itemization	itemization	NOUN
taxlaw-8981	117	75	-	-	PUNCT
taxlaw-8981	117	76	related	relate	VERB
taxlaw-8981	117	77	changes	change	NOUN
taxlaw-8981	117	78	”	"	PUNCT
taxlaw-8981	117	79	)	)	PUNCT
taxlaw-8981	117	80	are	be	AUX
taxlaw-8981	117	81	the	the	DET
taxlaw-8981	117	82	“	"	PUNCT
taxlaw-8981	117	83	most	most	ADV
taxlaw-8981	117	84	substantial	substantial	ADJ
taxlaw-8981	117	85	changes	change	NOUN
taxlaw-8981	117	86	[	[	PUNCT
taxlaw-8981	117	87	for	for	ADP
taxlaw-8981	117	88	individual	individual	ADJ
taxlaw-8981	117	89	taxpayers	taxpayer	NOUN
taxlaw-8981	117	90	]	]	PUNCT
taxlaw-8981	117	91	introduced	introduce	VERB
taxlaw-8981	117	92	in	in	ADP
taxlaw-8981	117	93	the	the	DET
taxlaw-8981	117	94	tcja	tcja	NOUN
taxlaw-8981	117	95	.	.	PUNCT
taxlaw-8981	118	1	”23	”23	ADV
taxlaw-8981	118	2	this	this	DET
taxlaw-8981	118	3	part	part	NOUN
taxlaw-8981	118	4	provides	provide	VERB
taxlaw-8981	118	5	more	more	ADJ
taxlaw-8981	118	6	detail	detail	NOUN
taxlaw-8981	118	7	about	about	ADP
taxlaw-8981	118	8	these	these	DET
taxlaw-8981	118	9	changes	change	NOUN
taxlaw-8981	118	10	,	,	PUNCT
taxlaw-8981	118	11	explains	explain	VERB
taxlaw-8981	118	12	the	the	DET
taxlaw-8981	118	13	stated	stated	ADJ
taxlaw-8981	118	14	policy	policy	NOUN
taxlaw-8981	118	15	goal	goal	NOUN
taxlaw-8981	118	16	behind	behind	ADP
taxlaw-8981	118	17	them	they	PRON
taxlaw-8981	118	18	,	,	PUNCT
taxlaw-8981	118	19	and	and	CCONJ
taxlaw-8981	118	20	discusses	discuss	VERB
taxlaw-8981	118	21	their	their	PRON
taxlaw-8981	118	22	expected	expect	VERB
taxlaw-8981	118	23	impact	impact	NOUN
taxlaw-8981	118	24	of	of	ADP
taxlaw-8981	118	25	the	the	DET
taxlaw-8981	118	26	changes	change	NOUN
taxlaw-8981	118	27	on	on	ADP
taxlaw-8981	118	28	itemization	itemization	NOUN
taxlaw-8981	118	29	rates	rate	NOUN
taxlaw-8981	118	30	and	and	CCONJ
taxlaw-8981	118	31	simplicity	simplicity	NOUN
taxlaw-8981	118	32	.	.	PUNCT
taxlaw-8981	119	1	a.	a.	NOUN
taxlaw-8981	119	2	increasing	increase	VERB
taxlaw-8981	119	3	the	the	DET
taxlaw-8981	119	4	standard	standard	ADJ
taxlaw-8981	119	5	deduction	deduction	NOUN
taxlaw-8981	119	6	&	&	CCONJ
taxlaw-8981	119	7	limiting	limit	VERB
taxlaw-8981	119	8	itemized	itemize	VERB
taxlaw-8981	119	9	deductions	deduction	NOUN
taxlaw-8981	119	10	the	the	DET
taxlaw-8981	119	11	tcja	tcja	NOUN
taxlaw-8981	119	12	roughly	roughly	ADV
taxlaw-8981	119	13	doubled	double	VERB
taxlaw-8981	119	14	the	the	DET
taxlaw-8981	119	15	standard	standard	ADJ
taxlaw-8981	119	16	deduction	deduction	NOUN
taxlaw-8981	119	17	,	,	PUNCT
taxlaw-8981	119	18	from	from	ADP
taxlaw-8981	119	19	$	$	SYM
taxlaw-8981	119	20	6,350	6,350	NUM
taxlaw-8981	119	21	to	to	PART
taxlaw-8981	119	22	$	$	SYM
taxlaw-8981	119	23	12,000	12,000	NUM
taxlaw-8981	119	24	for	for	ADP
taxlaw-8981	119	25	single	single	ADJ
taxlaw-8981	119	26	taxpayers	taxpayer	NOUN
taxlaw-8981	119	27	and	and	CCONJ
taxlaw-8981	119	28	from	from	ADP
taxlaw-8981	119	29	$	$	SYM
taxlaw-8981	119	30	12,700	12,700	NUM
taxlaw-8981	119	31	to	to	PART
taxlaw-8981	119	32	$	$	SYM
taxlaw-8981	119	33	24,000	24,000	NUM
taxlaw-8981	119	34	for	for	ADP
taxlaw-8981	119	35	married	married	ADJ
taxlaw-8981	119	36	taxpayers	taxpayer	NOUN
taxlaw-8981	119	37	filing	file	VERB
taxlaw-8981	119	38	jointly.24	jointly.24	NOUN
taxlaw-8981	119	39	in	in	ADP
taxlaw-8981	119	40	addition	addition	NOUN
taxlaw-8981	119	41	,	,	PUNCT
taxlaw-8981	119	42	the	the	DET
taxlaw-8981	119	43	tcja	tcja	NOUN
taxlaw-8981	119	44	limited	limit	VERB
taxlaw-8981	119	45	itemized	itemize	VERB
taxlaw-8981	119	46	deductions	deduction	NOUN
taxlaw-8981	119	47	by	by	ADP
taxlaw-8981	119	48	imposing	impose	VERB
taxlaw-8981	119	49	a	a	DET
taxlaw-8981	119	50	$	$	SYM
taxlaw-8981	119	51	10,000	10,000	NUM
taxlaw-8981	119	52	cap	cap	NOUN
taxlaw-8981	119	53	on	on	ADP
taxlaw-8981	119	54	the	the	DET
taxlaw-8981	119	55	deduction	deduction	NOUN
taxlaw-8981	119	56	for	for	ADP
taxlaw-8981	119	57	state	state	NOUN
taxlaw-8981	119	58	and	and	CCONJ
taxlaw-8981	119	59	local	local	ADJ
taxlaw-8981	119	60	taxes	taxis	NOUN
taxlaw-8981	119	61	,	,	PUNCT
taxlaw-8981	119	62	25	25	NUM
taxlaw-8981	119	63	reducing	reduce	VERB
taxlaw-8981	119	64	the	the	DET
taxlaw-8981	119	65	home	home	NOUN
taxlaw-8981	119	66	mortgage	mortgage	NOUN
taxlaw-8981	119	67	interest	interest	NOUN
taxlaw-8981	119	68	deduction	deduction	NOUN
taxlaw-8981	119	69	,	,	PUNCT
taxlaw-8981	119	70	26	26	NUM
taxlaw-8981	119	71	limiting	limit	VERB
taxlaw-8981	119	72	the	the	DET
taxlaw-8981	119	73	deductibility	deductibility	NOUN
taxlaw-8981	119	74	of	of	ADP
taxlaw-8981	119	75	personal	personal	ADJ
taxlaw-8981	119	76	casualty	casualty	NOUN
taxlaw-8981	119	77	and	and	CCONJ
taxlaw-8981	119	78	theft	theft	NOUN
taxlaw-8981	119	79	losses,27	losses,27	PROPN
taxlaw-8981	119	80	and	and	CCONJ
taxlaw-8981	119	81	suspending	suspend	VERB
taxlaw-8981	119	82	the	the	DET
taxlaw-8981	119	83	deductibility	deductibility	NOUN
taxlaw-8981	119	84	of	of	ADP
taxlaw-8981	119	85	miscellaneous	miscellaneous	ADJ
taxlaw-8981	119	86	itemized	itemize	VERB
taxlaw-8981	119	87	deductions.28	deductions.28	NOUN
taxlaw-8981	119	88	by	by	ADP
taxlaw-8981	119	89	raising	raise	VERB
taxlaw-8981	119	90	the	the	DET
taxlaw-8981	119	91	standard	standard	ADJ
taxlaw-8981	119	92	deduction	deduction	NOUN
taxlaw-8981	119	93	and	and	CCONJ
taxlaw-8981	119	94	reducing	reduce	VERB
taxlaw-8981	119	95	the	the	DET
taxlaw-8981	119	96	availability	availability	NOUN
taxlaw-8981	119	97	of	of	ADP
taxlaw-8981	119	98	certain	certain	ADJ
taxlaw-8981	119	99	itemized	itemize	VERB
taxlaw-8981	119	100	deductions,29	deductions,29	NOUN
taxlaw-8981	119	101	the	the	DET
taxlaw-8981	119	102	tcja	tcja	NOUN
taxlaw-8981	119	103	generally	generally	ADV
taxlaw-8981	119	104	increased	increase	VERB
taxlaw-8981	119	105	the	the	DET
taxlaw-8981	119	106	financial	financial	ADJ
taxlaw-8981	119	107	incentive	incentive	NOUN
taxlaw-8981	119	108	for	for	SCONJ
taxlaw-8981	119	109	taxpayers	taxpayer	NOUN
taxlaw-8981	119	110	to	to	PART
taxlaw-8981	119	111	take	take	VERB
taxlaw-8981	119	112	the	the	DET
taxlaw-8981	119	113	standard	standard	ADJ
taxlaw-8981	119	114	deduction	deduction	NOUN
taxlaw-8981	119	115	rather	rather	ADV
taxlaw-8981	119	116	than	than	ADP
taxlaw-8981	119	117	itemizing	itemize	VERB
taxlaw-8981	119	118	their	their	PRON
taxlaw-8981	119	119	deductions	deduction	NOUN
taxlaw-8981	119	120	.	.	PUNCT
taxlaw-8981	120	1	as	as	ADP
taxlaw-8981	120	2	a	a	DET
taxlaw-8981	120	3	result	result	NOUN
taxlaw-8981	120	4	,	,	PUNCT
taxlaw-8981	120	5	the	the	DET
taxlaw-8981	120	6	tcja	tcja	NOUN
taxlaw-8981	120	7	was	be	AUX
taxlaw-8981	120	8	expected	expect	VERB
taxlaw-8981	120	9	to	to	PART
taxlaw-8981	120	10	increase	increase	VERB
taxlaw-8981	120	11	the	the	DET
taxlaw-8981	120	12	percentage	percentage	NOUN
taxlaw-8981	120	13	of	of	ADP
taxlaw-8981	120	14	taxpayers	taxpayer	NOUN
taxlaw-8981	120	15	who	who	PRON
taxlaw-8981	120	16	take	take	VERB
taxlaw-8981	120	17	the	the	DET
taxlaw-8981	120	18	standard	standard	NOUN
taxlaw-8981	120	19	deduction.30	deduction.30	VERB
taxlaw-8981	120	20	20	20	NUM
taxlaw-8981	120	21	business	business	NOUN
taxlaw-8981	120	22	tax	tax	NOUN
taxlaw-8981	120	23	changes	change	NOUN
taxlaw-8981	120	24	included	include	VERB
taxlaw-8981	120	25	reducing	reduce	VERB
taxlaw-8981	120	26	tax	tax	NOUN
taxlaw-8981	120	27	rates	rate	NOUN
taxlaw-8981	120	28	on	on	ADP
taxlaw-8981	120	29	corporations	corporation	NOUN
taxlaw-8981	120	30	and	and	CCONJ
taxlaw-8981	120	31	on	on	ADP
taxlaw-8981	120	32	the	the	DET
taxlaw-8981	120	33	income	income	NOUN
taxlaw-8981	120	34	of	of	ADP
taxlaw-8981	120	35	pass	pass	VERB
taxlaw-8981	120	36	-	-	PUNCT
taxlaw-8981	120	37	through	through	ADP
taxlaw-8981	120	38	businesses	business	NOUN
taxlaw-8981	120	39	,	,	PUNCT
taxlaw-8981	120	40	allowing	allow	VERB
taxlaw-8981	120	41	100	100	NUM
taxlaw-8981	120	42	%	%	NOUN
taxlaw-8981	120	43	bonus	bonus	NOUN
taxlaw-8981	120	44	depreciation	depreciation	NOUN
taxlaw-8981	120	45	,	,	PUNCT
taxlaw-8981	120	46	and	and	CCONJ
taxlaw-8981	120	47	repealing	repeal	VERB
taxlaw-8981	120	48	the	the	DET
taxlaw-8981	120	49	corporate	corporate	ADJ
taxlaw-8981	120	50	alternative	alternative	ADJ
taxlaw-8981	120	51	minimum	minimum	ADJ
taxlaw-8981	120	52	tax	tax	NOUN
taxlaw-8981	120	53	.	.	PUNCT
taxlaw-8981	121	1	molly	molly	PROPN
taxlaw-8981	121	2	f.	f.	PROPN
taxlaw-8981	121	3	sherlock	sherlock	PROPN
taxlaw-8981	121	4	&	&	CCONJ
taxlaw-8981	121	5	donald	donald	PROPN
taxlaw-8981	121	6	j.	j.	PROPN
taxlaw-8981	121	7	marples	marples	PROPN
taxlaw-8981	121	8	,	,	PUNCT
taxlaw-8981	121	9	cong	cong	NOUN
taxlaw-8981	121	10	.	.	PUNCT
taxlaw-8981	122	1	rsch	rsch	PROPN
taxlaw-8981	122	2	.	.	PUNCT
taxlaw-8981	123	1	serv	serv	PROPN
taxlaw-8981	123	2	.	.	PROPN
taxlaw-8981	123	3	,	,	PUNCT
taxlaw-8981	123	4	the	the	DET
taxlaw-8981	123	5	2017	2017	NUM
taxlaw-8981	123	6	tax	tax	NOUN
taxlaw-8981	123	7	revision	revision	NOUN
taxlaw-8981	123	8	(	(	PUNCT
taxlaw-8981	123	9	p.l	p.l	PROPN
taxlaw-8981	123	10	.	.	PROPN
taxlaw-8981	123	11	115	115	NUM
taxlaw-8981	123	12	-	-	SYM
taxlaw-8981	123	13	97	97	NUM
taxlaw-8981	123	14	):	):	PUNCT
taxlaw-8981	123	15	comparison	comparison	NOUN
taxlaw-8981	123	16	to	to	ADP
taxlaw-8981	123	17	2017	2017	NUM
taxlaw-8981	123	18	tax	tax	NOUN
taxlaw-8981	123	19	law	law	NOUN
taxlaw-8981	123	20	9	9	NUM
taxlaw-8981	123	21	,	,	PUNCT
taxlaw-8981	123	22	18	18	NUM
taxlaw-8981	123	23	-	-	SYM
taxlaw-8981	123	24	40	40	NUM
taxlaw-8981	123	25	(	(	PUNCT
taxlaw-8981	123	26	2018	2018	NUM
taxlaw-8981	123	27	)	)	PUNCT
taxlaw-8981	123	28	.	.	PUNCT
taxlaw-8981	124	1	21	21	NUM
taxlaw-8981	124	2	the	the	DET
taxlaw-8981	124	3	tcja	tcja	NOUN
taxlaw-8981	124	4	moved	move	VERB
taxlaw-8981	124	5	the	the	DET
taxlaw-8981	124	6	u.s	u.s	PROPN
taxlaw-8981	124	7	.	.	PROPN
taxlaw-8981	124	8	international	international	ADJ
taxlaw-8981	124	9	tax	tax	NOUN
taxlaw-8981	124	10	system	system	NOUN
taxlaw-8981	124	11	toward	toward	ADP
taxlaw-8981	124	12	a	a	DET
taxlaw-8981	124	13	territorial	territorial	ADJ
taxlaw-8981	124	14	regime	regime	NOUN
taxlaw-8981	124	15	.	.	PUNCT
taxlaw-8981	125	1	i	i	PRON
taxlaw-8981	125	2	d.	d.	PROPN
taxlaw-8981	125	3	at	at	ADP
taxlaw-8981	125	4	4149	4149	NUM
taxlaw-8981	125	5	.	.	PUNCT
taxlaw-8981	126	1	22	22	NUM
taxlaw-8981	127	1	i	i	PRON
taxlaw-8981	127	2	d.	d.	PROPN
taxlaw-8981	127	3	at	at	ADP
taxlaw-8981	127	4	8	8	NUM
taxlaw-8981	127	5	-	-	SYM
taxlaw-8981	127	6	19	19	NUM
taxlaw-8981	127	7	(	(	PUNCT
taxlaw-8981	127	8	summarizing	summarize	VERB
taxlaw-8981	127	9	the	the	DET
taxlaw-8981	127	10	individual	individual	ADJ
taxlaw-8981	127	11	tax	tax	NOUN
taxlaw-8981	127	12	provisions	provision	NOUN
taxlaw-8981	127	13	of	of	ADP
taxlaw-8981	127	14	the	the	DET
taxlaw-8981	127	15	tcja	tcja	NOUN
taxlaw-8981	127	16	)	)	PUNCT
taxlaw-8981	127	17	.	.	PUNCT
taxlaw-8981	128	1	23	23	NUM
taxlaw-8981	128	2	83	83	NUM
taxlaw-8981	128	3	fed	feed	VERB
taxlaw-8981	128	4	.	.	PUNCT
taxlaw-8981	129	1	reg	reg	PROPN
taxlaw-8981	129	2	.	.	PUNCT
taxlaw-8981	130	1	34,698	34,698	NUM
taxlaw-8981	130	2	,	,	PUNCT
taxlaw-8981	130	3	34,700	34,700	NUM
taxlaw-8981	130	4	(	(	PUNCT
taxlaw-8981	130	5	july	july	PROPN
taxlaw-8981	130	6	20	20	NUM
taxlaw-8981	130	7	,	,	PUNCT
taxlaw-8981	130	8	2018	2018	NUM
taxlaw-8981	130	9	)	)	PUNCT
taxlaw-8981	131	1	(	(	PUNCT
taxlaw-8981	131	2	in	in	ADP
taxlaw-8981	131	3	the	the	DET
taxlaw-8981	131	4	irs	irs	PROPN
taxlaw-8981	131	5	’s	’s	PART
taxlaw-8981	131	6	request	request	NOUN
taxlaw-8981	131	7	for	for	ADP
taxlaw-8981	131	8	comments	comment	NOUN
taxlaw-8981	131	9	on	on	ADP
taxlaw-8981	131	10	revisions	revision	NOUN
taxlaw-8981	131	11	to	to	ADP
taxlaw-8981	131	12	the	the	DET
taxlaw-8981	131	13	individual	individual	ADJ
taxlaw-8981	131	14	income	income	NOUN
taxlaw-8981	131	15	tax	tax	NOUN
taxlaw-8981	131	16	forms	form	NOUN
taxlaw-8981	131	17	for	for	ADP
taxlaw-8981	131	18	2018	2018	NUM
taxlaw-8981	131	19	)	)	PUNCT
taxlaw-8981	131	20	.	.	PUNCT
taxlaw-8981	132	1	24	24	NUM
taxlaw-8981	132	2	rev	rev	VERB
taxlaw-8981	132	3	.	.	PROPN
taxlaw-8981	132	4	proc	proc	PROPN
taxlaw-8981	132	5	.	.	PUNCT
taxlaw-8981	133	1	2016	2016	NUM
taxlaw-8981	133	2	-	-	SYM
taxlaw-8981	133	3	55	55	NUM
taxlaw-8981	133	4	,	,	PUNCT
taxlaw-8981	133	5	2016	2016	NUM
taxlaw-8981	133	6	-	-	SYM
taxlaw-8981	133	7	45	45	NUM
taxlaw-8981	133	8	i.r.b	i.r.b	NOUN
taxlaw-8981	133	9	.	.	PUNCT
taxlaw-8981	134	1	432	432	NUM
taxlaw-8981	134	2	(	(	PUNCT
taxlaw-8981	134	3	stating	state	VERB
taxlaw-8981	134	4	the	the	DET
taxlaw-8981	134	5	inflation	inflation	NOUN
taxlaw-8981	134	6	-	-	PUNCT
taxlaw-8981	134	7	adjusted	adjust	VERB
taxlaw-8981	134	8	standard	standard	ADJ
taxlaw-8981	134	9	deduction	deduction	NOUN
taxlaw-8981	134	10	for	for	ADP
taxlaw-8981	134	11	2017	2017	NUM
taxlaw-8981	134	12	)	)	PUNCT
taxlaw-8981	134	13	;	;	PUNCT
taxlaw-8981	134	14	i.r.c	i.r.c	NOUN
taxlaw-8981	134	15	.	.	PUNCT
taxlaw-8981	135	1	§	§	PROPN
taxlaw-8981	135	2	63(c)(7	63(c)(7	NUM
taxlaw-8981	135	3	)	)	PUNCT
taxlaw-8981	135	4	;	;	PUNCT
taxlaw-8981	135	5	act	act	NOUN
taxlaw-8981	135	6	of	of	ADP
taxlaw-8981	135	7	dec	dec	PROPN
taxlaw-8981	135	8	.	.	PROPN
taxlaw-8981	135	9	22	22	NUM
taxlaw-8981	135	10	,	,	PUNCT
taxlaw-8981	135	11	2017	2017	NUM
taxlaw-8981	135	12	,	,	PUNCT
taxlaw-8981	135	13	pub	pub	NOUN
taxlaw-8981	135	14	.	.	PUNCT
taxlaw-8981	136	1	l.	l.	PROPN
taxlaw-8981	136	2	no	no	INTJ
taxlaw-8981	136	3	.	.	PROPN
taxlaw-8981	137	1	115	115	NUM
taxlaw-8981	137	2	-	-	SYM
taxlaw-8981	137	3	97	97	NUM
taxlaw-8981	137	4	,	,	PUNCT
taxlaw-8981	137	5	§	§	PROPN
taxlaw-8981	137	6	11021	11021	NUM
taxlaw-8981	137	7	,	,	PUNCT
taxlaw-8981	137	8	131	131	NUM
taxlaw-8981	137	9	stat	stat	NOUN
taxlaw-8981	137	10	.	.	PUNCT
taxlaw-8981	138	1	2054	2054	NUM
taxlaw-8981	138	2	,	,	PUNCT
taxlaw-8981	138	3	2072	2072	NUM
taxlaw-8981	138	4	-	-	SYM
taxlaw-8981	138	5	73	73	NUM
taxlaw-8981	138	6	(	(	PUNCT
taxlaw-8981	138	7	stating	state	VERB
taxlaw-8981	138	8	the	the	DET
taxlaw-8981	138	9	standard	standard	ADJ
taxlaw-8981	138	10	deductions	deduction	NOUN
taxlaw-8981	138	11	for	for	ADP
taxlaw-8981	138	12	2018	2018	NUM
taxlaw-8981	138	13	)	)	PUNCT
taxlaw-8981	138	14	.	.	PUNCT
taxlaw-8981	139	1	25	25	NUM
taxlaw-8981	139	2	act	act	NOUN
taxlaw-8981	139	3	of	of	ADP
taxlaw-8981	139	4	dec	dec	PROPN
taxlaw-8981	139	5	.	.	PROPN
taxlaw-8981	139	6	22	22	NUM
taxlaw-8981	139	7	,	,	PUNCT
taxlaw-8981	139	8	2017	2017	NUM
taxlaw-8981	139	9	,	,	PUNCT
taxlaw-8981	139	10	pub	pub	NOUN
taxlaw-8981	139	11	.	.	PUNCT
taxlaw-8981	140	1	l.	l.	PROPN
taxlaw-8981	140	2	no	no	INTJ
taxlaw-8981	140	3	.	.	PROPN
taxlaw-8981	141	1	115	115	NUM
taxlaw-8981	141	2	-	-	SYM
taxlaw-8981	141	3	97	97	NUM
taxlaw-8981	141	4	,	,	PUNCT
taxlaw-8981	141	5	§	§	PROPN
taxlaw-8981	141	6	11042	11042	NUM
taxlaw-8981	141	7	,	,	PUNCT
taxlaw-8981	141	8	131	131	NUM
taxlaw-8981	141	9	stat	stat	NOUN
taxlaw-8981	141	10	.	.	PUNCT
taxlaw-8981	142	1	at	at	ADP
taxlaw-8981	142	2	2085	2085	NUM
taxlaw-8981	142	3	-	-	SYM
taxlaw-8981	142	4	86	86	NUM
taxlaw-8981	142	5	.	.	PUNCT
taxlaw-8981	142	6	26	26	NUM
taxlaw-8981	143	1	i	i	PROPN
taxlaw-8981	143	2	d.	d.	PROPN
taxlaw-8981	143	3	§	§	PROPN
taxlaw-8981	143	4	11043	11043	NUM
taxlaw-8981	143	5	,	,	PUNCT
taxlaw-8981	143	6	131	131	NUM
taxlaw-8981	143	7	stat	stat	NOUN
taxlaw-8981	143	8	.	.	PUNCT
taxlaw-8981	144	1	at	at	ADP
taxlaw-8981	144	2	2086	2086	NUM
taxlaw-8981	144	3	-	-	SYM
taxlaw-8981	144	4	87	87	NUM
taxlaw-8981	144	5	.	.	PUNCT
taxlaw-8981	144	6	27	27	NUM
taxlaw-8981	145	1	i	i	PRON
taxlaw-8981	145	2	d.	d.	PROPN
taxlaw-8981	145	3	§	§	PROPN
taxlaw-8981	145	4	11044	11044	NUM
taxlaw-8981	145	5	,	,	PUNCT
taxlaw-8981	145	6	131	131	NUM
taxlaw-8981	145	7	stat	stat	NOUN
taxlaw-8981	145	8	.	.	PUNCT
taxlaw-8981	146	1	at	at	ADP
taxlaw-8981	146	2	2087	2087	NUM
taxlaw-8981	146	3	-	-	SYM
taxlaw-8981	146	4	88	88	NUM
taxlaw-8981	146	5	.	.	PUNCT
taxlaw-8981	146	6	28	28	NUM
taxlaw-8981	147	1	i	i	PRON
taxlaw-8981	147	2	d.	d.	PROPN
taxlaw-8981	147	3	§	§	PROPN
taxlaw-8981	147	4	11045	11045	NUM
taxlaw-8981	147	5	,	,	PUNCT
taxlaw-8981	147	6	131	131	NUM
taxlaw-8981	147	7	stat	stat	NOUN
taxlaw-8981	147	8	.	.	PUNCT
taxlaw-8981	148	1	at	at	ADP
taxlaw-8981	148	2	2088	2088	NUM
taxlaw-8981	148	3	.	.	PUNCT
taxlaw-8981	149	1	29	29	NUM
taxlaw-8981	149	2	the	the	DET
taxlaw-8981	149	3	tcja	tcja	NOUN
taxlaw-8981	149	4	also	also	ADV
taxlaw-8981	149	5	suspended	suspend	VERB
taxlaw-8981	149	6	section	section	NOUN
taxlaw-8981	149	7	68	68	NUM
taxlaw-8981	149	8	’s	’s	PART
taxlaw-8981	149	9	overall	overall	ADJ
taxlaw-8981	149	10	limitation	limitation	NOUN
taxlaw-8981	149	11	on	on	ADP
taxlaw-8981	149	12	itemized	itemize	VERB
taxlaw-8981	149	13	deductions	deduction	NOUN
taxlaw-8981	149	14	,	,	PUNCT
taxlaw-8981	149	15	which	which	PRON
taxlaw-8981	149	16	actually	actually	ADV
taxlaw-8981	149	17	increases	increase	VERB
taxlaw-8981	149	18	,	,	PUNCT
taxlaw-8981	149	19	rather	rather	ADV
taxlaw-8981	149	20	than	than	ADP
taxlaw-8981	149	21	reduces	reduce	VERB
taxlaw-8981	149	22	,	,	PUNCT
taxlaw-8981	149	23	the	the	DET
taxlaw-8981	149	24	availability	availability	NOUN
taxlaw-8981	149	25	of	of	ADP
taxlaw-8981	149	26	itemized	itemize	VERB
taxlaw-8981	149	27	deductions	deduction	NOUN
taxlaw-8981	149	28	.	.	PUNCT
taxlaw-8981	150	1	§	§	PROPN
taxlaw-8981	150	2	11046	11046	NUM
taxlaw-8981	150	3	,	,	PUNCT
taxlaw-8981	150	4	131	131	NUM
taxlaw-8981	150	5	stat	stat	NOUN
taxlaw-8981	150	6	.	.	PUNCT
taxlaw-8981	151	1	at	at	ADP
taxlaw-8981	151	2	2088	2088	NUM
taxlaw-8981	151	3	.	.	PUNCT
taxlaw-8981	152	1	30	30	NUM
taxlaw-8981	152	2	see	see	VERB
taxlaw-8981	152	3	infra	infra	NOUN
taxlaw-8981	152	4	part	part	NOUN
taxlaw-8981	152	5	i.c	i.c	PROPN
taxlaw-8981	152	6	.	.	PROPN
taxlaw-8981	152	7	8	8	PROPN
taxlaw-8981	152	8	columbia	columbia	PROPN
taxlaw-8981	152	9	journal	journal	PROPN
taxlaw-8981	152	10	of	of	ADP
taxlaw-8981	152	11	tax	tax	NOUN
taxlaw-8981	152	12	law	law	NOUN
taxlaw-8981	152	13	[	[	X
taxlaw-8981	152	14	vol	vol	NOUN
taxlaw-8981	152	15	:	:	PUNCT
taxlaw-8981	152	16	13:1	13:1	NUM
taxlaw-8981	152	17	b.	b.	X
taxlaw-8981	152	18	the	the	DET
taxlaw-8981	152	19	stated	state	VERB
taxlaw-8981	152	20	policy	policy	NOUN
taxlaw-8981	152	21	goal	goal	NOUN
taxlaw-8981	152	22	:	:	PUNCT
taxlaw-8981	152	23	simplification	simplification	NOUN
taxlaw-8981	152	24	simplifying	simplify	VERB
taxlaw-8981	152	25	the	the	DET
taxlaw-8981	152	26	income	income	NOUN
taxlaw-8981	152	27	tax	tax	NOUN
taxlaw-8981	152	28	system	system	NOUN
taxlaw-8981	152	29	for	for	ADP
taxlaw-8981	152	30	individuals	individual	NOUN
taxlaw-8981	152	31	and	and	CCONJ
taxlaw-8981	152	32	families	family	NOUN
taxlaw-8981	152	33	was	be	AUX
taxlaw-8981	152	34	a	a	DET
taxlaw-8981	152	35	key	key	ADJ
taxlaw-8981	152	36	goal	goal	NOUN
taxlaw-8981	152	37	motivating	motivate	VERB
taxlaw-8981	152	38	the	the	DET
taxlaw-8981	152	39	tcja	tcja	NOUN
taxlaw-8981	152	40	’s	’s	PART
taxlaw-8981	152	41	individual	individual	ADJ
taxlaw-8981	152	42	income	income	NOUN
taxlaw-8981	152	43	tax	tax	NOUN
taxlaw-8981	152	44	changes.31	changes.31	NOUN
taxlaw-8981	152	45	proponents	proponent	NOUN
taxlaw-8981	152	46	of	of	ADP
taxlaw-8981	152	47	these	these	DET
taxlaw-8981	152	48	changes	change	NOUN
taxlaw-8981	152	49	touted	tout	VERB
taxlaw-8981	152	50	that	that	SCONJ
taxlaw-8981	152	51	the	the	DET
taxlaw-8981	152	52	tcja	tcja	NOUN
taxlaw-8981	152	53	would	would	AUX
taxlaw-8981	152	54	bring	bring	VERB
taxlaw-8981	152	55	“	"	PUNCT
taxlaw-8981	152	56	unprecedented	unprecedented	ADJ
taxlaw-8981	152	57	simplicity	simplicity	NOUN
taxlaw-8981	152	58	”	"	PUNCT
taxlaw-8981	152	59	for	for	ADP
taxlaw-8981	152	60	families.32	families.32	PROPN
taxlaw-8981	152	61	they	they	PRON
taxlaw-8981	152	62	said	say	VERB
taxlaw-8981	152	63	that	that	SCONJ
taxlaw-8981	152	64	“	"	PUNCT
taxlaw-8981	152	65	[	[	X
taxlaw-8981	152	66	d]oubling	d]ouble	VERB
taxlaw-8981	152	67	the	the	DET
taxlaw-8981	152	68	standard	standard	ADJ
taxlaw-8981	152	69	deduction	deduction	NOUN
taxlaw-8981	152	70	.	.	PUNCT
taxlaw-8981	152	71	.	.	PUNCT
taxlaw-8981	153	1	.	.	PUNCT
taxlaw-8981	154	1	helps	help	VERB
taxlaw-8981	154	2	make	make	VERB
taxlaw-8981	154	3	the	the	DET
taxlaw-8981	154	4	tax	tax	NOUN
taxlaw-8981	154	5	code	code	NOUN
taxlaw-8981	154	6	so	so	ADV
taxlaw-8981	154	7	straightforward	straightforward	ADJ
taxlaw-8981	154	8	that	that	SCONJ
taxlaw-8981	154	9	9	9	NUM
taxlaw-8981	154	10	out	out	ADP
taxlaw-8981	154	11	of	of	ADP
taxlaw-8981	154	12	10	10	NUM
taxlaw-8981	154	13	americans	americans	PROPN
taxlaw-8981	154	14	will	will	AUX
taxlaw-8981	154	15	be	be	AUX
taxlaw-8981	154	16	able	able	ADJ
taxlaw-8981	154	17	to	to	PART
taxlaw-8981	154	18	file	file	VERB
taxlaw-8981	154	19	on	on	ADP
taxlaw-8981	154	20	a	a	DET
taxlaw-8981	154	21	form	form	NOUN
taxlaw-8981	154	22	as	as	ADV
taxlaw-8981	154	23	simple	simple	ADJ
taxlaw-8981	154	24	as	as	ADP
taxlaw-8981	154	25	a	a	DET
taxlaw-8981	154	26	postcard,”33	postcard,”33	NOUN
taxlaw-8981	154	27	and	and	CCONJ
taxlaw-8981	154	28	they	they	PRON
taxlaw-8981	154	29	promised	promise	VERB
taxlaw-8981	154	30	that	that	SCONJ
taxlaw-8981	154	31	the	the	DET
taxlaw-8981	154	32	tcja	tcja	NOUN
taxlaw-8981	154	33	would	would	AUX
taxlaw-8981	154	34	make	make	VERB
taxlaw-8981	154	35	the	the	DET
taxlaw-8981	154	36	formcompleting	formcompleting	NOUN
taxlaw-8981	154	37	tasks	task	NOUN
taxlaw-8981	154	38	easier	easy	ADJ
taxlaw-8981	154	39	for	for	SCONJ
taxlaw-8981	154	40	american	american	ADJ
taxlaw-8981	154	41	families.34	families.34	PROPN
taxlaw-8981	154	42	advocates	advocate	NOUN
taxlaw-8981	154	43	explained	explain	VERB
taxlaw-8981	154	44	that	that	SCONJ
taxlaw-8981	154	45	“	"	PUNCT
taxlaw-8981	154	46	fewer	few	ADJ
taxlaw-8981	154	47	taxpayers	taxpayer	NOUN
taxlaw-8981	154	48	[	[	X
taxlaw-8981	154	49	will	will	AUX
taxlaw-8981	154	50	]	]	X
taxlaw-8981	154	51	need	need	VERB
taxlaw-8981	154	52	to	to	PART
taxlaw-8981	154	53	go	go	VERB
taxlaw-8981	154	54	through	through	ADP
taxlaw-8981	154	55	the	the	DET
taxlaw-8981	154	56	trouble	trouble	NOUN
taxlaw-8981	154	57	of	of	ADP
taxlaw-8981	154	58	determining	determine	VERB
taxlaw-8981	154	59	whether	whether	SCONJ
taxlaw-8981	154	60	they	they	PRON
taxlaw-8981	154	61	should	should	AUX
taxlaw-8981	154	62	itemize	itemize	VERB
taxlaw-8981	154	63	,	,	PUNCT
taxlaw-8981	154	64	”	"	PUNCT
taxlaw-8981	154	65	35	35	NUM
taxlaw-8981	154	66	indicating	indicate	VERB
taxlaw-8981	154	67	a	a	DET
taxlaw-8981	154	68	desire	desire	NOUN
taxlaw-8981	154	69	to	to	PART
taxlaw-8981	154	70	reduce	reduce	VERB
taxlaw-8981	154	71	individual	individual	ADJ
taxlaw-8981	154	72	taxpayers	taxpayer	NOUN
taxlaw-8981	154	73	’	’	PART
taxlaw-8981	154	74	record	record	NOUN
taxlaw-8981	154	75	-	-	PUNCT
taxlaw-8981	154	76	keeping	keep	VERB
taxlaw-8981	154	77	obligations	obligation	NOUN
taxlaw-8981	154	78	and	and	CCONJ
taxlaw-8981	154	79	the	the	DET
taxlaw-8981	154	80	number	number	NOUN
taxlaw-8981	154	81	of	of	ADP
taxlaw-8981	154	82	decisions	decision	NOUN
taxlaw-8981	154	83	taxpayers	taxpayer	NOUN
taxlaw-8981	154	84	must	must	AUX
taxlaw-8981	154	85	make	make	VERB
taxlaw-8981	154	86	when	when	SCONJ
taxlaw-8981	154	87	preparing	prepare	VERB
taxlaw-8981	154	88	their	their	PRON
taxlaw-8981	154	89	returns	return	NOUN
taxlaw-8981	154	90	.	.	PUNCT
taxlaw-8981	155	1	in	in	ADP
taxlaw-8981	155	2	addition	addition	NOUN
taxlaw-8981	155	3	,	,	PUNCT
taxlaw-8981	155	4	proponents	proponent	NOUN
taxlaw-8981	155	5	explained	explain	VERB
taxlaw-8981	155	6	that	that	SCONJ
taxlaw-8981	155	7	the	the	DET
taxlaw-8981	155	8	benefits	benefit	NOUN
taxlaw-8981	155	9	of	of	ADP
taxlaw-8981	155	10	this	this	DET
taxlaw-8981	155	11	simplification	simplification	NOUN
taxlaw-8981	155	12	included	include	VERB
taxlaw-8981	155	13	reducing	reduce	VERB
taxlaw-8981	155	14	taxpayers	taxpayer	NOUN
taxlaw-8981	155	15	’	'	PUNCT
taxlaw-8981	155	16	out	out	ADV
taxlaw-8981	155	17	-	-	PUNCT
taxlaw-8981	155	18	of	of	ADP
taxlaw-8981	155	19	-	-	PUNCT
taxlaw-8981	155	20	pocket	pocket	NOUN
taxlaw-8981	155	21	costs	cost	NOUN
taxlaw-8981	155	22	of	of	ADP
taxlaw-8981	155	23	filing	filing	NOUN
taxlaw-8981	155	24	(	(	PUNCT
taxlaw-8981	155	25	for	for	ADP
taxlaw-8981	155	26	example	example	NOUN
taxlaw-8981	155	27	,	,	PUNCT
taxlaw-8981	155	28	because	because	SCONJ
taxlaw-8981	155	29	taxpayers	taxpayer	NOUN
taxlaw-8981	155	30	would	would	AUX
taxlaw-8981	155	31	no	no	ADV
taxlaw-8981	155	32	longer	long	ADV
taxlaw-8981	155	33	need	need	VERB
taxlaw-8981	155	34	to	to	PART
taxlaw-8981	155	35	hire	hire	VERB
taxlaw-8981	155	36	“	"	PUNCT
taxlaw-8981	155	37	an	an	DET
taxlaw-8981	155	38	army	army	NOUN
taxlaw-8981	155	39	of	of	ADP
taxlaw-8981	155	40	lawyers	lawyer	NOUN
taxlaw-8981	155	41	and	and	CCONJ
taxlaw-8981	155	42	accountants”)36	accountants”)36	PROPN
taxlaw-8981	155	43	and	and	CCONJ
taxlaw-8981	155	44	reducing	reduce	VERB
taxlaw-8981	155	45	taxpayers	taxpayer	NOUN
taxlaw-8981	155	46	’	’	PART
taxlaw-8981	155	47	other	other	ADJ
taxlaw-8981	155	48	costs	cost	NOUN
taxlaw-8981	155	49	of	of	ADP
taxlaw-8981	155	50	the	the	DET
taxlaw-8981	155	51	filing	filing	NOUN
taxlaw-8981	155	52	process	process	NOUN
taxlaw-8981	155	53	,	,	PUNCT
taxlaw-8981	155	54	including	include	VERB
taxlaw-8981	155	55	the	the	DET
taxlaw-8981	155	56	“	"	PUNCT
taxlaw-8981	155	57	hassle”37	hassle”37	PROPN
taxlaw-8981	155	58	and	and	CCONJ
taxlaw-8981	155	59	“	"	PUNCT
taxlaw-8981	155	60	aggravation	aggravation	NOUN
taxlaw-8981	155	61	of	of	ADP
taxlaw-8981	155	62	itemizing	itemize	VERB
taxlaw-8981	155	63	.	.	PUNCT
taxlaw-8981	156	1	”38	”38	NOUN
taxlaw-8981	156	2	this	this	DET
taxlaw-8981	156	3	commentary	commentary	NOUN
taxlaw-8981	156	4	suggests	suggest	VERB
taxlaw-8981	156	5	that	that	SCONJ
taxlaw-8981	156	6	,	,	PUNCT
taxlaw-8981	156	7	when	when	SCONJ
taxlaw-8981	156	8	increasing	increase	VERB
taxlaw-8981	156	9	the	the	DET
taxlaw-8981	156	10	standard	standard	ADJ
taxlaw-8981	156	11	deduction	deduction	NOUN
taxlaw-8981	156	12	and	and	CCONJ
taxlaw-8981	156	13	limiting	limit	VERB
taxlaw-8981	156	14	itemized	itemize	VERB
taxlaw-8981	156	15	deductions	deduction	NOUN
taxlaw-8981	156	16	,	,	PUNCT
taxlaw-8981	156	17	lawmakers	lawmaker	NOUN
taxlaw-8981	156	18	were	be	AUX
taxlaw-8981	156	19	primarily	primarily	ADV
taxlaw-8981	156	20	concerned	concerned	ADJ
taxlaw-8981	156	21	about	about	ADP
taxlaw-8981	156	22	compliance	compliance	NOUN
taxlaw-8981	156	23	complexity,39	complexity,39	NOUN
taxlaw-8981	156	24	which	which	PRON
taxlaw-8981	156	25	involves	involve	VERB
taxlaw-8981	156	26	“	"	PUNCT
taxlaw-8981	156	27	the	the	DET
taxlaw-8981	156	28	problems	problem	NOUN
taxlaw-8981	156	29	faced	face	VERB
taxlaw-8981	156	30	by	by	ADP
taxlaw-8981	156	31	the	the	DET
taxlaw-8981	156	32	taxpayer	taxpayer	NOUN
taxlaw-8981	156	33	in	in	ADP
taxlaw-8981	156	34	31	31	NUM
taxlaw-8981	156	35	treasury	treasury	NOUN
taxlaw-8981	156	36	dep’t	dep’t	NOUN
taxlaw-8981	156	37	,	,	PUNCT
taxlaw-8981	156	38	unified	unified	ADJ
taxlaw-8981	156	39	framework	framework	NOUN
taxlaw-8981	156	40	for	for	ADP
taxlaw-8981	156	41	fixing	fix	VERB
taxlaw-8981	156	42	our	our	PRON
taxlaw-8981	156	43	broken	broken	ADJ
taxlaw-8981	156	44	tax	tax	NOUN
taxlaw-8981	156	45	code	code	NOUN
taxlaw-8981	156	46	2	2	NUM
taxlaw-8981	156	47	-	-	SYM
taxlaw-8981	156	48	6	6	NUM
taxlaw-8981	156	49	(	(	PUNCT
taxlaw-8981	156	50	2017	2017	NUM
taxlaw-8981	156	51	)	)	PUNCT
taxlaw-8981	156	52	(	(	PUNCT
taxlaw-8981	156	53	emphasizing	emphasize	VERB
taxlaw-8981	156	54	the	the	DET
taxlaw-8981	156	55	goal	goal	NOUN
taxlaw-8981	156	56	of	of	ADP
taxlaw-8981	156	57	simplifying	simplify	VERB
taxlaw-8981	156	58	the	the	DET
taxlaw-8981	156	59	tax	tax	NOUN
taxlaw-8981	156	60	system	system	NOUN
taxlaw-8981	156	61	for	for	ADP
taxlaw-8981	156	62	families	family	NOUN
taxlaw-8981	156	63	and	and	CCONJ
taxlaw-8981	156	64	individuals	individual	NOUN
taxlaw-8981	156	65	)	)	PUNCT
taxlaw-8981	156	66	.	.	PUNCT
taxlaw-8981	157	1	indeed	indeed	ADV
taxlaw-8981	157	2	,	,	PUNCT
taxlaw-8981	157	3	the	the	DET
taxlaw-8981	157	4	conference	conference	NOUN
taxlaw-8981	157	5	report	report	NOUN
taxlaw-8981	157	6	accompanying	accompany	VERB
taxlaw-8981	157	7	the	the	DET
taxlaw-8981	157	8	final	final	ADJ
taxlaw-8981	157	9	bill	bill	NOUN
taxlaw-8981	157	10	lists	list	VERB
taxlaw-8981	157	11	the	the	DET
taxlaw-8981	157	12	increase	increase	NOUN
taxlaw-8981	157	13	to	to	ADP
taxlaw-8981	157	14	the	the	DET
taxlaw-8981	157	15	standard	standard	ADJ
taxlaw-8981	157	16	deduction	deduction	NOUN
taxlaw-8981	157	17	and	and	CCONJ
taxlaw-8981	157	18	the	the	DET
taxlaw-8981	157	19	limits	limit	NOUN
taxlaw-8981	157	20	on	on	ADP
taxlaw-8981	157	21	itemized	itemized	ADJ
taxlaw-8981	157	22	deductions	deduction	NOUN
taxlaw-8981	157	23	,	,	PUNCT
taxlaw-8981	157	24	among	among	ADP
taxlaw-8981	157	25	other	other	ADJ
taxlaw-8981	157	26	changes	change	NOUN
taxlaw-8981	157	27	,	,	PUNCT
taxlaw-8981	157	28	as	as	ADP
taxlaw-8981	157	29	provisions	provision	NOUN
taxlaw-8981	157	30	that	that	PRON
taxlaw-8981	157	31	provide	provide	VERB
taxlaw-8981	157	32	“	"	PUNCT
taxlaw-8981	157	33	simplification	simplification	NOUN
taxlaw-8981	157	34	”	"	PUNCT
taxlaw-8981	157	35	for	for	ADP
taxlaw-8981	157	36	individual	individual	ADJ
taxlaw-8981	157	37	taxpayers	taxpayer	NOUN
taxlaw-8981	157	38	.	.	PUNCT
taxlaw-8981	158	1	h.r	h.r	PROPN
taxlaw-8981	158	2	.	.	PROPN
taxlaw-8981	158	3	rep	rep	PROPN
taxlaw-8981	158	4	.	.	PROPN
taxlaw-8981	158	5	no	no	PROPN
taxlaw-8981	158	6	.	.	NOUN
taxlaw-8981	159	1	115	115	NUM
taxlaw-8981	159	2	-	-	SYM
taxlaw-8981	159	3	466	466	NUM
taxlaw-8981	159	4	,	,	PUNCT
taxlaw-8981	159	5	at	at	ADP
taxlaw-8981	159	6	191	191	NUM
taxlaw-8981	159	7	,	,	PUNCT
taxlaw-8981	159	8	256	256	NUM
taxlaw-8981	159	9	(	(	PUNCT
taxlaw-8981	159	10	2017	2017	NUM
taxlaw-8981	159	11	)	)	PUNCT
taxlaw-8981	159	12	(	(	PUNCT
taxlaw-8981	159	13	conf	conf	NOUN
taxlaw-8981	159	14	.	.	PUNCT
taxlaw-8981	159	15	rep	rep	PROPN
taxlaw-8981	159	16	.	.	PROPN
taxlaw-8981	159	17	)	)	PUNCT
taxlaw-8981	159	18	.	.	PUNCT
taxlaw-8981	160	1	additional	additional	ADJ
taxlaw-8981	160	2	tcja	tcja	ADJ
taxlaw-8981	160	3	changes	change	NOUN
taxlaw-8981	160	4	that	that	PRON
taxlaw-8981	160	5	the	the	DET
taxlaw-8981	160	6	conference	conference	NOUN
taxlaw-8981	160	7	report	report	NOUN
taxlaw-8981	160	8	listed	list	VERB
taxlaw-8981	160	9	as	as	ADP
taxlaw-8981	160	10	simplifying	simplify	VERB
taxlaw-8981	160	11	included	include	VERB
taxlaw-8981	160	12	reduction	reduction	NOUN
taxlaw-8981	160	13	of	of	ADP
taxlaw-8981	160	14	individual	individual	ADJ
taxlaw-8981	160	15	income	income	NOUN
taxlaw-8981	160	16	tax	tax	NOUN
taxlaw-8981	160	17	rates	rate	NOUN
taxlaw-8981	160	18	and	and	CCONJ
taxlaw-8981	160	19	the	the	DET
taxlaw-8981	160	20	reform	reform	NOUN
taxlaw-8981	160	21	to	to	ADP
taxlaw-8981	160	22	the	the	DET
taxlaw-8981	160	23	individual	individual	ADJ
taxlaw-8981	160	24	alternative	alternative	ADJ
taxlaw-8981	160	25	minimum	minimum	ADJ
taxlaw-8981	160	26	tax	tax	NOUN
taxlaw-8981	160	27	,	,	PUNCT
taxlaw-8981	160	28	among	among	ADP
taxlaw-8981	160	29	others	other	NOUN
taxlaw-8981	160	30	.	.	PUNCT
taxlaw-8981	161	1	i	i	PRON
taxlaw-8981	161	2	d.	d.	PROPN
taxlaw-8981	161	3	at	at	ADP
taxlaw-8981	161	4	191	191	NUM
taxlaw-8981	161	5	,	,	PUNCT
taxlaw-8981	161	6	225	225	NUM
taxlaw-8981	161	7	.	.	X
taxlaw-8981	161	8	32	32	NUM
taxlaw-8981	161	9	h.	h.	PROPN
taxlaw-8981	161	10	comm	comm	NOUN
taxlaw-8981	161	11	.	.	PUNCT
taxlaw-8981	162	1	on	on	ADP
taxlaw-8981	162	2	ways	way	NOUN
taxlaw-8981	162	3	&	&	CCONJ
taxlaw-8981	162	4	means	mean	NOUN
taxlaw-8981	162	5	,	,	PUNCT
taxlaw-8981	162	6	the	the	DET
taxlaw-8981	162	7	tax	tax	NOUN
taxlaw-8981	162	8	cuts	cut	NOUN
taxlaw-8981	162	9	&	&	CCONJ
taxlaw-8981	162	10	jobs	job	NOUN
taxlaw-8981	162	11	act	act	PROPN
taxlaw-8981	162	12	:	:	PUNCT
taxlaw-8981	162	13	communications	communication	NOUN
taxlaw-8981	162	14	and	and	CCONJ
taxlaw-8981	162	15	policy	policy	NOUN
taxlaw-8981	162	16	details	detail	NOUN
taxlaw-8981	162	17	,	,	PUNCT
taxlaw-8981	162	18	at	at	ADP
taxlaw-8981	162	19	ii	ii	PROPN
taxlaw-8981	162	20	(	(	PUNCT
taxlaw-8981	162	21	quoting	quote	VERB
taxlaw-8981	162	22	chairman	chairman	PROPN
taxlaw-8981	162	23	kevin	kevin	PROPN
taxlaw-8981	162	24	brady	brady	PROPN
taxlaw-8981	162	25	)	)	PUNCT
taxlaw-8981	162	26	.	.	PUNCT
taxlaw-8981	163	1	33	33	NUM
taxlaw-8981	164	1	i	i	PRON
taxlaw-8981	164	2	d.	d.	PROPN
taxlaw-8981	164	3	at	at	ADP
taxlaw-8981	164	4	8	8	NUM
taxlaw-8981	164	5	.	.	PUNCT
taxlaw-8981	164	6	34	34	NUM
taxlaw-8981	164	7	see	see	VERB
taxlaw-8981	164	8	,	,	PUNCT
taxlaw-8981	164	9	e.g.	e.g.	ADV
taxlaw-8981	164	10	,	,	PUNCT
taxlaw-8981	164	11	out	out	ADV
taxlaw-8981	164	12	with	with	ADP
taxlaw-8981	164	13	the	the	DET
taxlaw-8981	164	14	old	old	ADJ
taxlaw-8981	164	15	,	,	PUNCT
taxlaw-8981	164	16	in	in	ADP
taxlaw-8981	164	17	with	with	ADP
taxlaw-8981	164	18	the	the	DET
taxlaw-8981	164	19	new	new	ADJ
taxlaw-8981	164	20	:	:	PUNCT
taxlaw-8981	164	21	tax	tax	NOUN
taxlaw-8981	164	22	cuts	cut	NOUN
taxlaw-8981	164	23	and	and	CCONJ
taxlaw-8981	164	24	reforms	reform	NOUN
taxlaw-8981	164	25	that	that	PRON
taxlaw-8981	164	26	look	look	VERB
taxlaw-8981	164	27	out	out	ADP
taxlaw-8981	164	28	for	for	ADP
taxlaw-8981	164	29	hardworking	hardworking	ADJ
taxlaw-8981	164	30	taxpayers	taxpayer	NOUN
taxlaw-8981	164	31	,	,	PUNCT
taxlaw-8981	164	32	trump	trump	VERB
taxlaw-8981	164	33	white	white	PROPN
taxlaw-8981	164	34	house	house	PROPN
taxlaw-8981	164	35	archives	archive	NOUN
taxlaw-8981	164	36	(	(	PUNCT
taxlaw-8981	164	37	apr	apr	PROPN
taxlaw-8981	164	38	.	.	PROPN
taxlaw-8981	164	39	17	17	NUM
taxlaw-8981	164	40	,	,	PUNCT
taxlaw-8981	164	41	2018	2018	NUM
taxlaw-8981	164	42	)	)	PUNCT
taxlaw-8981	165	1	[	[	X
taxlaw-8981	165	2	hereinafter	hereinafter	NOUN
taxlaw-8981	165	3	out	out	ADP
taxlaw-8981	165	4	with	with	ADP
taxlaw-8981	165	5	the	the	DET
taxlaw-8981	165	6	old	old	ADJ
taxlaw-8981	165	7	]	]	PUNCT
taxlaw-8981	165	8	,	,	PUNCT
taxlaw-8981	165	9	https://trumpwhitehouse.archives.gov/briefings-statements/old-new-tax-cuts-reforms-lookhardworking-taxpayers/	https://trumpwhitehouse.archives.gov/briefings-statements/old-new-tax-cuts-reforms-lookhardworking-taxpayers/	ADJ
taxlaw-8981	165	10	[	[	X
taxlaw-8981	165	11	https://perma.cc/c5c9-8lh5	https://perma.cc/c5c9-8lh5	NOUN
taxlaw-8981	165	12	]	]	PUNCT
taxlaw-8981	165	13	.	.	PUNCT
taxlaw-8981	166	1	35	35	NUM
taxlaw-8981	166	2	h.	h.	NOUN
taxlaw-8981	166	3	comm	comm	NOUN
taxlaw-8981	166	4	.	.	PUNCT
taxlaw-8981	167	1	on	on	ADP
taxlaw-8981	167	2	ways	way	NOUN
taxlaw-8981	167	3	&	&	CCONJ
taxlaw-8981	167	4	means	mean	NOUN
taxlaw-8981	167	5	,	,	PUNCT
taxlaw-8981	167	6	supra	supra	PROPN
taxlaw-8981	167	7	note	note	NOUN
taxlaw-8981	167	8	32	32	NUM
taxlaw-8981	167	9	,	,	PUNCT
taxlaw-8981	167	10	at	at	ADP
taxlaw-8981	167	11	15	15	NUM
taxlaw-8981	167	12	.	.	PUNCT
taxlaw-8981	167	13	36	36	NUM
taxlaw-8981	167	14	out	out	ADP
taxlaw-8981	167	15	with	with	ADP
taxlaw-8981	167	16	the	the	DET
taxlaw-8981	167	17	old	old	ADJ
taxlaw-8981	167	18	,	,	PUNCT
taxlaw-8981	167	19	supra	supra	PROPN
taxlaw-8981	167	20	note	note	PROPN
taxlaw-8981	167	21	34	34	NUM
taxlaw-8981	167	22	;	;	PUNCT
taxlaw-8981	167	23	see	see	VERB
taxlaw-8981	167	24	also	also	ADV
taxlaw-8981	167	25	donald	donald	PROPN
taxlaw-8981	167	26	j.	j.	PROPN
taxlaw-8981	167	27	trump	trump	PROPN
taxlaw-8981	167	28	,	,	PUNCT
taxlaw-8981	167	29	remarks	remark	NOUN
taxlaw-8981	167	30	at	at	ADP
taxlaw-8981	167	31	loren	loren	PROPN
taxlaw-8981	167	32	cook	cook	PROPN
taxlaw-8981	167	33	company	company	PROPN
taxlaw-8981	167	34	in	in	ADP
taxlaw-8981	167	35	springfield	springfield	PROPN
taxlaw-8981	167	36	,	,	PUNCT
taxlaw-8981	167	37	missouri	missouri	PROPN
taxlaw-8981	167	38	(	(	PUNCT
taxlaw-8981	167	39	aug	aug	PROPN
taxlaw-8981	167	40	.	.	PROPN
taxlaw-8981	167	41	30	30	NUM
taxlaw-8981	167	42	,	,	PUNCT
taxlaw-8981	167	43	2017	2017	NUM
taxlaw-8981	167	44	)	)	PUNCT
taxlaw-8981	167	45	.	.	PUNCT
taxlaw-8981	168	1	37	37	NUM
taxlaw-8981	168	2	saying	say	VERB
taxlaw-8981	168	3	goodbye	goodbye	NOUN
taxlaw-8981	168	4	to	to	ADP
taxlaw-8981	168	5	an	an	DET
taxlaw-8981	168	6	outdated	outdated	ADJ
taxlaw-8981	168	7	tax	tax	NOUN
taxlaw-8981	168	8	code	code	NOUN
taxlaw-8981	168	9	,	,	PUNCT
taxlaw-8981	168	10	trump	trump	VERB
taxlaw-8981	168	11	white	white	PROPN
taxlaw-8981	168	12	house	house	PROPN
taxlaw-8981	168	13	archives	archive	NOUN
taxlaw-8981	168	14	(	(	PUNCT
taxlaw-8981	168	15	apr	apr	PROPN
taxlaw-8981	168	16	.	.	PROPN
taxlaw-8981	168	17	17	17	NUM
taxlaw-8981	168	18	,	,	PUNCT
taxlaw-8981	168	19	2018	2018	NUM
taxlaw-8981	168	20	)	)	PUNCT
taxlaw-8981	168	21	(	(	PUNCT
taxlaw-8981	168	22	quoting	quote	VERB
taxlaw-8981	168	23	speaker	speaker	NOUN
taxlaw-8981	168	24	paul	paul	PROPN
taxlaw-8981	168	25	ryan	ryan	PROPN
taxlaw-8981	168	26	)	)	PUNCT
taxlaw-8981	168	27	,	,	PUNCT
taxlaw-8981	168	28	https://trumpwhitehouse.archives.gov/briefingsstatements/saying-goodbye-outdated-tax-code/	https://trumpwhitehouse.archives.gov/briefingsstatements/saying-goodbye-outdated-tax-code/	X
taxlaw-8981	169	1	[	[	X
taxlaw-8981	169	2	https://perma.cc/7r3c-svra	https://perma.cc/7r3c-svra	X
taxlaw-8981	169	3	]	]	X
taxlaw-8981	169	4	.	.	PUNCT
taxlaw-8981	170	1	38	38	NUM
taxlaw-8981	170	2	h.	h.	NOUN
taxlaw-8981	170	3	comm	comm	NOUN
taxlaw-8981	170	4	.	.	PUNCT
taxlaw-8981	171	1	on	on	ADP
taxlaw-8981	171	2	ways	way	NOUN
taxlaw-8981	171	3	&	&	CCONJ
taxlaw-8981	171	4	means	mean	NOUN
taxlaw-8981	171	5	,	,	PUNCT
taxlaw-8981	171	6	supra	supra	PROPN
taxlaw-8981	171	7	note	note	NOUN
taxlaw-8981	171	8	32	32	NUM
taxlaw-8981	171	9	,	,	PUNCT
taxlaw-8981	171	10	at	at	ADP
taxlaw-8981	171	11	8	8	NUM
taxlaw-8981	171	12	.	.	NOUN
taxlaw-8981	171	13	39	39	NUM
taxlaw-8981	171	14	simplicity	simplicity	NOUN
taxlaw-8981	171	15	is	be	AUX
taxlaw-8981	171	16	not	not	PART
taxlaw-8981	171	17	a	a	DET
taxlaw-8981	171	18	particularly	particularly	ADV
taxlaw-8981	171	19	simple	simple	ADJ
taxlaw-8981	171	20	concept	concept	NOUN
taxlaw-8981	171	21	.	.	PUNCT
taxlaw-8981	172	1	there	there	PRON
taxlaw-8981	172	2	is	be	VERB
taxlaw-8981	172	3	voluminous	voluminous	ADJ
taxlaw-8981	172	4	scholarship	scholarship	NOUN
taxlaw-8981	172	5	about	about	ADP
taxlaw-8981	172	6	the	the	DET
taxlaw-8981	172	7	meaning	meaning	NOUN
taxlaw-8981	172	8	and	and	CCONJ
taxlaw-8981	172	9	importance	importance	NOUN
taxlaw-8981	172	10	of	of	ADP
taxlaw-8981	172	11	simplicity	simplicity	NOUN
taxlaw-8981	172	12	,	,	PUNCT
taxlaw-8981	172	13	and	and	CCONJ
taxlaw-8981	172	14	its	its	PRON
taxlaw-8981	172	15	opposite	opposite	ADJ
taxlaw-8981	172	16	,	,	PUNCT
taxlaw-8981	172	17	complexity	complexity	NOUN
taxlaw-8981	172	18	.	.	PUNCT
taxlaw-8981	173	1	see	see	VERB
taxlaw-8981	173	2	,	,	PUNCT
taxlaw-8981	173	3	e.g.	e.g.	ADV
taxlaw-8981	173	4	,	,	PUNCT
taxlaw-8981	173	5	david	david	PROPN
taxlaw-8981	173	6	f.	f.	PROPN
taxlaw-8981	173	7	bradford	bradford	PROPN
taxlaw-8981	173	8	,	,	PUNCT
taxlaw-8981	173	9	untangling	untangle	VERB
taxlaw-8981	173	10	the	the	DET
taxlaw-8981	173	11	income	income	NOUN
taxlaw-8981	173	12	tax	tax	NOUN
taxlaw-8981	173	13	(	(	PUNCT
taxlaw-8981	173	14	1986	1986	NUM
taxlaw-8981	173	15	)	)	PUNCT
taxlaw-8981	173	16	;	;	PUNCT
taxlaw-8981	173	17	rosemary	rosemary	PROPN
taxlaw-8981	173	18	marcuss	marcuss	PROPN
taxlaw-8981	173	19	et	et	PROPN
taxlaw-8981	173	20	al	al	PROPN
taxlaw-8981	173	21	.	.	PROPN
taxlaw-8981	173	22	,	,	PUNCT
taxlaw-8981	173	23	income	income	NOUN
taxlaw-8981	173	24	taxes	taxis	NOUN
taxlaw-8981	173	25	and	and	CCONJ
taxlaw-8981	173	26	compliance	compliance	NOUN
taxlaw-8981	173	27	costs	cost	NOUN
taxlaw-8981	173	28	:	:	PUNCT
taxlaw-8981	173	29	how	how	SCONJ
taxlaw-8981	173	30	are	be	AUX
taxlaw-8981	173	31	they	they	PRON
taxlaw-8981	173	32	related	relate	VERB
taxlaw-8981	173	33	?	?	PUNCT
taxlaw-8981	173	34	,	,	PUNCT
taxlaw-8981	173	35	66	66	NUM
taxlaw-8981	173	36	nat’l	nat’l	NOUN
taxlaw-8981	173	37	tax	tax	NOUN
taxlaw-8981	173	38	j.	j.	PROPN
taxlaw-8981	173	39	833	833	NUM
taxlaw-8981	173	40	(	(	PUNCT
taxlaw-8981	173	41	2013	2013	NUM
taxlaw-8981	173	42	)	)	PUNCT
taxlaw-8981	173	43	;	;	PUNCT
taxlaw-8981	173	44	edward	edward	PROPN
taxlaw-8981	173	45	j.	j.	PROPN
taxlaw-8981	173	46	mccaffery	mccaffery	PROPN
taxlaw-8981	173	47	,	,	PUNCT
taxlaw-8981	173	48	the	the	DET
taxlaw-8981	173	49	holy	holy	ADJ
taxlaw-8981	173	50	grail	grail	NOUN
taxlaw-8981	173	51	of	of	ADP
taxlaw-8981	173	52	tax	tax	NOUN
taxlaw-8981	173	53	simplification	simplification	NOUN
taxlaw-8981	173	54	,	,	PUNCT
taxlaw-8981	173	55	1990	1990	NUM
taxlaw-8981	173	56	wis	wis	NOUN
taxlaw-8981	173	57	.	.	PUNCT
taxlaw-8981	174	1	l.	l.	PROPN
taxlaw-8981	174	2	rev	rev	PROPN
taxlaw-8981	174	3	.	.	PROPN
taxlaw-8981	174	4	1267	1267	NUM
taxlaw-8981	174	5	,	,	PUNCT
taxlaw-8981	174	6	1270	1270	NUM
taxlaw-8981	174	7	-	-	SYM
taxlaw-8981	174	8	71	71	NUM
taxlaw-8981	174	9	;	;	PUNCT
taxlaw-8981	174	10	n.y	n.y	PROPN
taxlaw-8981	174	11	.	.	PROPN
taxlaw-8981	174	12	state	state	PROPN
taxlaw-8981	174	13	bar	bar	PROPN
taxlaw-8981	174	14	ass’n	ass’n	NOUN
taxlaw-8981	174	15	,	,	PUNCT
taxlaw-8981	174	16	report	report	NOUN
taxlaw-8981	174	17	on	on	ADP
taxlaw-8981	174	18	simplification	simplification	NOUN
taxlaw-8981	174	19	of	of	ADP
taxlaw-8981	174	20	the	the	DET
taxlaw-8981	174	21	internal	internal	PROPN
taxlaw-8981	174	22	revenue	revenue	NOUN
taxlaw-8981	174	23	code	code	NOUN
taxlaw-8981	174	24	2	2	NUM
taxlaw-8981	174	25	-	-	SYM
taxlaw-8981	174	26	6	6	NUM
taxlaw-8981	174	27	(	(	PUNCT
taxlaw-8981	174	28	2002	2002	NUM
taxlaw-8981	174	29	)	)	PUNCT
taxlaw-8981	174	30	(	(	PUNCT
taxlaw-8981	174	31	quoting	quote	VERB
taxlaw-8981	174	32	omb	omb	NOUN
taxlaw-8981	174	33	as	as	ADP
taxlaw-8981	174	34	saying	say	VERB
taxlaw-8981	174	35	“	"	PUNCT
taxlaw-8981	174	36	tax	tax	NOUN
taxlaw-8981	174	37	simplification	simplification	NOUN
taxlaw-8981	174	38	is	be	AUX
taxlaw-8981	174	39	not	not	PART
taxlaw-8981	174	40	simple	simple	ADJ
taxlaw-8981	174	41	”	"	PUNCT
taxlaw-8981	174	42	and	and	CCONJ
taxlaw-8981	174	43	providing	provide	VERB
taxlaw-8981	174	44	an	an	DET
taxlaw-8981	174	45	overview	overview	NOUN
taxlaw-8981	174	46	of	of	ADP
taxlaw-8981	174	47	complexity	complexity	NOUN
taxlaw-8981	174	48	)	)	PUNCT
taxlaw-8981	174	49	;	;	PUNCT
taxlaw-8981	175	1	deborah	deborah	PROPN
taxlaw-8981	175	2	h.	h.	PROPN
taxlaw-8981	175	3	schenk	schenk	PROPN
taxlaw-8981	175	4	,	,	PUNCT
taxlaw-8981	175	5	simplification	simplification	NOUN
taxlaw-8981	175	6	for	for	ADP
taxlaw-8981	175	7	individual	individual	ADJ
taxlaw-8981	175	8	taxpayers	taxpayer	NOUN
taxlaw-8981	175	9	:	:	PUNCT
taxlaw-8981	175	10	problems	problem	NOUN
taxlaw-8981	175	11	and	and	CCONJ
taxlaw-8981	175	12	proposals	proposal	NOUN
taxlaw-8981	175	13	,	,	PUNCT
taxlaw-8981	175	14	45	45	NUM
taxlaw-8981	175	15	tax	tax	NOUN
taxlaw-8981	175	16	l.	l.	PROPN
taxlaw-8981	175	17	rev	rev	PROPN
taxlaw-8981	175	18	.	.	PROPN
taxlaw-8981	175	19	121	121	NUM
taxlaw-8981	175	20	,	,	PUNCT
taxlaw-8981	175	21	123	123	NUM
taxlaw-8981	175	22	(	(	PUNCT
taxlaw-8981	175	23	1989	1989	NUM
taxlaw-8981	175	24	)	)	PUNCT
taxlaw-8981	175	25	;	;	PUNCT
taxlaw-8981	175	26	2021	2021	NUM
taxlaw-8981	175	27	]	]	PUNCT
taxlaw-8981	175	28	taxpayer	taxpayer	NOUN
taxlaw-8981	175	29	choices	choice	NOUN
taxlaw-8981	175	30	9	9	NUM
taxlaw-8981	175	31	keeping	keep	VERB
taxlaw-8981	175	32	records	record	NOUN
taxlaw-8981	175	33	,	,	PUNCT
taxlaw-8981	175	34	choosing	choose	VERB
taxlaw-8981	175	35	forms	form	NOUN
taxlaw-8981	175	36	,	,	PUNCT
taxlaw-8981	175	37	making	make	VERB
taxlaw-8981	175	38	necessary	necessary	ADJ
taxlaw-8981	175	39	calculations	calculation	NOUN
taxlaw-8981	175	40	and	and	CCONJ
taxlaw-8981	175	41	so	so	ADV
taxlaw-8981	175	42	on	on	ADV
taxlaw-8981	175	43	.	.	PUNCT
taxlaw-8981	175	44	”	"	PUNCT
taxlaw-8981	176	1	40	40	NUM
taxlaw-8981	176	2	legislators	legislator	NOUN
taxlaw-8981	176	3	appeared	appear	VERB
taxlaw-8981	176	4	less	less	ADV
taxlaw-8981	176	5	concerned	concerned	ADJ
taxlaw-8981	176	6	with	with	ADP
taxlaw-8981	176	7	rule	rule	NOUN
taxlaw-8981	176	8	complexity	complexity	NOUN
taxlaw-8981	176	9	(	(	PUNCT
taxlaw-8981	176	10	“	"	PUNCT
taxlaw-8981	176	11	the	the	DET
taxlaw-8981	176	12	problems	problem	NOUN
taxlaw-8981	176	13	of	of	ADP
taxlaw-8981	176	14	interpreting	interpret	VERB
taxlaw-8981	176	15	the	the	DET
taxlaw-8981	176	16	written	write	VERB
taxlaw-8981	176	17	and	and	CCONJ
taxlaw-8981	176	18	unwritten	unwritten	ADJ
taxlaw-8981	176	19	rules”)41	rules”)41	PROPN
taxlaw-8981	176	20	and	and	CCONJ
taxlaw-8981	176	21	transactional	transactional	ADJ
taxlaw-8981	176	22	complexity	complexity	NOUN
taxlaw-8981	176	23	(	(	PUNCT
taxlaw-8981	176	24	“	"	PUNCT
taxlaw-8981	176	25	the	the	DET
taxlaw-8981	176	26	problems	problem	NOUN
taxlaw-8981	176	27	faced	face	VERB
taxlaw-8981	176	28	by	by	ADP
taxlaw-8981	176	29	taxpayers	taxpayer	NOUN
taxlaw-8981	176	30	in	in	ADP
taxlaw-8981	176	31	organizing	organize	VERB
taxlaw-8981	176	32	their	their	PRON
taxlaw-8981	176	33	affairs	affair	NOUN
taxlaw-8981	176	34	so	so	SCONJ
taxlaw-8981	176	35	as	as	SCONJ
taxlaw-8981	176	36	to	to	PART
taxlaw-8981	176	37	minimize	minimize	VERB
taxlaw-8981	176	38	their	their	PRON
taxlaw-8981	176	39	taxes	taxis	NOUN
taxlaw-8981	176	40	within	within	ADP
taxlaw-8981	176	41	the	the	DET
taxlaw-8981	176	42	framework	framework	NOUN
taxlaw-8981	176	43	of	of	ADP
taxlaw-8981	176	44	the	the	DET
taxlaw-8981	176	45	rules”).42	rules”).42	NOUN
taxlaw-8981	176	46	c.	c.	NOUN
taxlaw-8981	176	47	expectations	expectation	NOUN
taxlaw-8981	176	48	about	about	ADP
taxlaw-8981	176	49	itemization	itemization	NOUN
taxlaw-8981	176	50	rates	rate	NOUN
taxlaw-8981	176	51	and	and	CCONJ
taxlaw-8981	176	52	simplification	simplification	NOUN
taxlaw-8981	176	53	when	when	SCONJ
taxlaw-8981	176	54	evaluating	evaluate	VERB
taxlaw-8981	176	55	the	the	DET
taxlaw-8981	176	56	probable	probable	ADJ
taxlaw-8981	176	57	simplifying	simplifying	NOUN
taxlaw-8981	176	58	effect	effect	NOUN
taxlaw-8981	176	59	of	of	ADP
taxlaw-8981	176	60	the	the	DET
taxlaw-8981	176	61	tcja	tcja	NOUN
taxlaw-8981	176	62	’s	’s	PART
taxlaw-8981	176	63	itemizationrelated	itemizationrelated	ADJ
taxlaw-8981	176	64	changes	change	NOUN
taxlaw-8981	176	65	,	,	PUNCT
taxlaw-8981	176	66	much	much	ADJ
taxlaw-8981	176	67	of	of	ADP
taxlaw-8981	176	68	the	the	DET
taxlaw-8981	176	69	focus	focus	NOUN
taxlaw-8981	176	70	was	be	AUX
taxlaw-8981	176	71	on	on	ADP
taxlaw-8981	176	72	the	the	DET
taxlaw-8981	176	73	expected	expect	VERB
taxlaw-8981	176	74	decline	decline	NOUN
taxlaw-8981	176	75	in	in	ADP
taxlaw-8981	176	76	federal	federal	ADJ
taxlaw-8981	176	77	itemization	itemization	NOUN
taxlaw-8981	176	78	rates	rate	NOUN
taxlaw-8981	176	79	.	.	PUNCT
taxlaw-8981	177	1	for	for	ADP
taxlaw-8981	177	2	example	example	NOUN
taxlaw-8981	177	3	,	,	PUNCT
taxlaw-8981	177	4	the	the	DET
taxlaw-8981	177	5	joint	joint	ADJ
taxlaw-8981	177	6	committee	committee	NOUN
taxlaw-8981	177	7	on	on	ADP
taxlaw-8981	177	8	taxation	taxation	NOUN
taxlaw-8981	177	9	’s	’s	PART
taxlaw-8981	177	10	analysis	analysis	NOUN
taxlaw-8981	177	11	of	of	ADP
taxlaw-8981	177	12	expected	expect	VERB
taxlaw-8981	177	13	tax	tax	NOUN
taxlaw-8981	177	14	complexity	complexity	NOUN
taxlaw-8981	177	15	associated	associate	VERB
taxlaw-8981	177	16	with	with	ADP
taxlaw-8981	177	17	the	the	DET
taxlaw-8981	177	18	tcja	tcja	NOUN
taxlaw-8981	177	19	’s	’s	PART
taxlaw-8981	177	20	itemization	itemization	NOUN
taxlaw-8981	177	21	-	-	PUNCT
taxlaw-8981	177	22	related	relate	VERB
taxlaw-8981	177	23	changes	change	NOUN
taxlaw-8981	177	24	estimated	estimate	VERB
taxlaw-8981	177	25	that	that	SCONJ
taxlaw-8981	177	26	“	"	PUNCT
taxlaw-8981	177	27	approximately	approximately	ADV
taxlaw-8981	177	28	94	94	NUM
taxlaw-8981	177	29	-	-	PUNCT
taxlaw-8981	177	30	percent	percent	NOUN
taxlaw-8981	177	31	of	of	ADP
taxlaw-8981	177	32	taxpayers	taxpayer	NOUN
taxlaw-8981	177	33	will	will	AUX
taxlaw-8981	177	34	claim	claim	VERB
taxlaw-8981	177	35	the	the	DET
taxlaw-8981	177	36	standard	standard	ADJ
taxlaw-8981	177	37	deduction	deduction	NOUN
taxlaw-8981	177	38	under	under	ADP
taxlaw-8981	177	39	the	the	DET
taxlaw-8981	177	40	bill	bill	NOUN
taxlaw-8981	177	41	,	,	PUNCT
taxlaw-8981	177	42	up	up	ADV
taxlaw-8981	177	43	from	from	ADP
taxlaw-8981	177	44	approximately	approximately	ADV
taxlaw-8981	177	45	70	70	NUM
taxlaw-8981	177	46	-	-	PUNCT
taxlaw-8981	177	47	percent	percent	NOUN
taxlaw-8981	177	48	under	under	ADP
taxlaw-8981	177	49	[	[	X
taxlaw-8981	177	50	2017	2017	NUM
taxlaw-8981	177	51	]	]	PUNCT
taxlaw-8981	177	52	law	law	NOUN
taxlaw-8981	177	53	.	.	PUNCT
taxlaw-8981	178	1	”43	”43	PROPN
taxlaw-8981	179	1	kathleen	kathleen	PROPN
taxlaw-8981	179	2	delaney	delaney	PROPN
taxlaw-8981	179	3	thomas	thomas	PROPN
taxlaw-8981	179	4	,	,	PUNCT
taxlaw-8981	179	5	user	user	NOUN
taxlaw-8981	179	6	-	-	PUNCT
taxlaw-8981	179	7	friendly	friendly	ADJ
taxlaw-8981	179	8	taxpaying	taxpaying	NOUN
taxlaw-8981	179	9	,	,	PUNCT
taxlaw-8981	179	10	92	92	NUM
taxlaw-8981	179	11	ind	ind	NOUN
taxlaw-8981	179	12	.	.	PUNCT
taxlaw-8981	180	1	l.j	l.j	PROPN
taxlaw-8981	180	2	.	.	PROPN
taxlaw-8981	180	3	1509	1509	NUM
taxlaw-8981	180	4	(	(	PUNCT
taxlaw-8981	180	5	2017	2017	NUM
taxlaw-8981	180	6	)	)	PUNCT
taxlaw-8981	180	7	;	;	PUNCT
taxlaw-8981	180	8	see	see	VERB
taxlaw-8981	180	9	also	also	ADV
taxlaw-8981	180	10	staff	staff	NOUN
taxlaw-8981	180	11	of	of	ADP
taxlaw-8981	180	12	j.	j.	PROPN
taxlaw-8981	180	13	comm	comm	PROPN
taxlaw-8981	180	14	.	.	PUNCT
taxlaw-8981	181	1	on	on	ADP
taxlaw-8981	181	2	taxation	taxation	NOUN
taxlaw-8981	181	3	,	,	PUNCT
taxlaw-8981	181	4	107th	107th	ADJ
taxlaw-8981	181	5	cong	cong	NOUN
taxlaw-8981	181	6	.	.	PROPN
taxlaw-8981	181	7	,	,	PUNCT
taxlaw-8981	181	8	jcs-3	jcs-3	NOUN
taxlaw-8981	181	9	-	-	SYM
taxlaw-8981	181	10	01	01	NUM
taxlaw-8981	181	11	,	,	PUNCT
taxlaw-8981	181	12	study	study	NOUN
taxlaw-8981	181	13	of	of	ADP
taxlaw-8981	181	14	the	the	DET
taxlaw-8981	181	15	overall	overall	ADJ
taxlaw-8981	181	16	state	state	NOUN
taxlaw-8981	181	17	of	of	ADP
taxlaw-8981	181	18	the	the	DET
taxlaw-8981	181	19	federal	federal	ADJ
taxlaw-8981	181	20	income	income	NOUN
taxlaw-8981	181	21	tax	tax	NOUN
taxlaw-8981	181	22	system	system	NOUN
taxlaw-8981	181	23	and	and	CCONJ
taxlaw-8981	181	24	recommendations	recommendation	NOUN
taxlaw-8981	181	25	for	for	ADP
taxlaw-8981	181	26	simplification	simplification	NOUN
taxlaw-8981	181	27	,	,	PUNCT
taxlaw-8981	181	28	pursuant	pursuant	ADJ
taxlaw-8981	181	29	to	to	ADP
taxlaw-8981	181	30	section	section	NOUN
taxlaw-8981	181	31	8022(3)(b	8022(3)(b	NUM
taxlaw-8981	181	32	)	)	PUNCT
taxlaw-8981	181	33	of	of	ADP
taxlaw-8981	181	34	the	the	DET
taxlaw-8981	181	35	internal	internal	ADJ
taxlaw-8981	181	36	revenue	revenue	NOUN
taxlaw-8981	181	37	code	code	NOUN
taxlaw-8981	181	38	of	of	ADP
taxlaw-8981	181	39	1986	1986	NUM
taxlaw-8981	181	40	(	(	PUNCT
taxlaw-8981	181	41	comm	comm	NOUN
taxlaw-8981	181	42	.	.	PUNCT
taxlaw-8981	182	1	print	print	NOUN
taxlaw-8981	182	2	.	.	PUNCT
taxlaw-8981	183	1	2001	2001	NUM
taxlaw-8981	183	2	)	)	PUNCT
taxlaw-8981	184	1	(	(	PUNCT
taxlaw-8981	184	2	providing	provide	VERB
taxlaw-8981	184	3	a	a	DET
taxlaw-8981	184	4	comprehensive	comprehensive	ADJ
taxlaw-8981	184	5	analysis	analysis	NOUN
taxlaw-8981	184	6	of	of	ADP
taxlaw-8981	184	7	tax	tax	NOUN
taxlaw-8981	184	8	complexity	complexity	NOUN
taxlaw-8981	184	9	)	)	PUNCT
taxlaw-8981	184	10	.	.	PUNCT
taxlaw-8981	185	1	40	40	NUM
taxlaw-8981	185	2	bradford	bradford	NOUN
taxlaw-8981	185	3	,	,	PUNCT
taxlaw-8981	185	4	supra	supra	PROPN
taxlaw-8981	185	5	note	note	PROPN
taxlaw-8981	185	6	39	39	NUM
taxlaw-8981	185	7	,	,	PUNCT
taxlaw-8981	185	8	at	at	ADP
taxlaw-8981	185	9	266	266	NUM
taxlaw-8981	185	10	-	-	SYM
taxlaw-8981	185	11	67	67	NUM
taxlaw-8981	185	12	;	;	PUNCT
taxlaw-8981	185	13	see	see	VERB
taxlaw-8981	185	14	also	also	ADV
taxlaw-8981	185	15	mccaffery	mccaffery	NOUN
taxlaw-8981	185	16	,	,	PUNCT
taxlaw-8981	185	17	supra	supra	PROPN
taxlaw-8981	185	18	note	note	NOUN
taxlaw-8981	185	19	39	39	NUM
taxlaw-8981	185	20	,	,	PUNCT
taxlaw-8981	185	21	at	at	ADP
taxlaw-8981	185	22	1270	1270	NUM
taxlaw-8981	185	23	-	-	SYM
taxlaw-8981	185	24	72	72	NUM
taxlaw-8981	185	25	(	(	PUNCT
taxlaw-8981	185	26	defining	define	VERB
taxlaw-8981	185	27	compliance	compliance	NOUN
taxlaw-8981	185	28	complexity	complexity	NOUN
taxlaw-8981	185	29	as	as	SCONJ
taxlaw-8981	185	30	the	the	DET
taxlaw-8981	185	31	complexity	complexity	NOUN
taxlaw-8981	185	32	“	"	PUNCT
taxlaw-8981	185	33	relat[ing	relat[e	VERB
taxlaw-8981	185	34	]	]	PUNCT
taxlaw-8981	185	35	to	to	ADP
taxlaw-8981	185	36	the	the	DET
taxlaw-8981	185	37	variety	variety	NOUN
taxlaw-8981	185	38	of	of	ADP
taxlaw-8981	185	39	record	record	NOUN
taxlaw-8981	185	40	-	-	PUNCT
taxlaw-8981	185	41	keeping	keep	VERB
taxlaw-8981	185	42	and	and	CCONJ
taxlaw-8981	185	43	form	form	NOUN
taxlaw-8981	185	44	-	-	PUNCT
taxlaw-8981	185	45	completing	complete	VERB
taxlaw-8981	185	46	tasks	task	NOUN
taxlaw-8981	185	47	a	a	DET
taxlaw-8981	185	48	taxpayer	taxpayer	NOUN
taxlaw-8981	185	49	must	must	AUX
taxlaw-8981	185	50	perform	perform	VERB
taxlaw-8981	185	51	in	in	ADP
taxlaw-8981	185	52	order	order	NOUN
taxlaw-8981	185	53	to	to	PART
taxlaw-8981	185	54	comply	comply	VERB
taxlaw-8981	185	55	with	with	ADP
taxlaw-8981	185	56	the	the	DET
taxlaw-8981	185	57	tax	tax	NOUN
taxlaw-8981	185	58	laws	law	NOUN
taxlaw-8981	185	59	”	"	PUNCT
taxlaw-8981	185	60	)	)	PUNCT
taxlaw-8981	185	61	;	;	PUNCT
taxlaw-8981	185	62	n.y	n.y	PROPN
taxlaw-8981	185	63	.	.	PROPN
taxlaw-8981	185	64	state	state	PROPN
taxlaw-8981	185	65	bar	bar	PROPN
taxlaw-8981	185	66	ass’n	ass’n	NOUN
taxlaw-8981	185	67	,	,	PUNCT
taxlaw-8981	185	68	supra	supra	PROPN
taxlaw-8981	185	69	note	note	NOUN
taxlaw-8981	185	70	39	39	NUM
taxlaw-8981	185	71	,	,	PUNCT
taxlaw-8981	185	72	at	at	ADP
taxlaw-8981	185	73	3	3	NUM
taxlaw-8981	185	74	-	-	SYM
taxlaw-8981	185	75	4	4	NUM
taxlaw-8981	185	76	.	.	PUNCT
taxlaw-8981	186	1	lawrence	lawrence	PROPN
taxlaw-8981	186	2	zelenak	zelenak	PROPN
taxlaw-8981	186	3	separates	separate	VERB
taxlaw-8981	186	4	out	out	ADP
taxlaw-8981	186	5	computational	computational	ADJ
taxlaw-8981	186	6	complexity	complexity	NOUN
taxlaw-8981	186	7	,	,	PUNCT
taxlaw-8981	186	8	which	which	PRON
taxlaw-8981	186	9	is	be	AUX
taxlaw-8981	186	10	often	often	ADV
taxlaw-8981	186	11	lumped	lump	VERB
taxlaw-8981	186	12	together	together	ADV
taxlaw-8981	186	13	with	with	ADP
taxlaw-8981	186	14	compliance	compliance	NOUN
taxlaw-8981	186	15	complexity	complexity	NOUN
taxlaw-8981	186	16	.	.	PUNCT
taxlaw-8981	187	1	lawrence	lawrence	PROPN
taxlaw-8981	187	2	zelenak	zelenak	PROPN
taxlaw-8981	187	3	,	,	PUNCT
taxlaw-8981	187	4	learning	learn	VERB
taxlaw-8981	187	5	to	to	PART
taxlaw-8981	187	6	love	love	VERB
taxlaw-8981	187	7	form	form	NOUN
taxlaw-8981	187	8	1040	1040	NUM
taxlaw-8981	187	9	:	:	PUNCT
taxlaw-8981	187	10	two	two	NUM
taxlaw-8981	187	11	cheers	cheer	NOUN
taxlaw-8981	187	12	for	for	ADP
taxlaw-8981	187	13	the	the	DET
taxlaw-8981	187	14	return	return	NOUN
taxlaw-8981	187	15	-	-	PUNCT
taxlaw-8981	187	16	based	base	VERB
taxlaw-8981	187	17	mass	mass	NOUN
taxlaw-8981	187	18	income	income	NOUN
taxlaw-8981	187	19	tax	tax	NOUN
taxlaw-8981	187	20	113	113	NUM
taxlaw-8981	187	21	(	(	PUNCT
taxlaw-8981	187	22	2013	2013	NUM
taxlaw-8981	187	23	)	)	PUNCT
taxlaw-8981	187	24	.	.	PUNCT
taxlaw-8981	188	1	41	41	NUM
taxlaw-8981	188	2	bradford	bradford	NOUN
taxlaw-8981	188	3	,	,	PUNCT
taxlaw-8981	188	4	supra	supra	PROPN
taxlaw-8981	188	5	note	note	PROPN
taxlaw-8981	188	6	39	39	NUM
taxlaw-8981	188	7	,	,	PUNCT
taxlaw-8981	188	8	at	at	ADP
taxlaw-8981	188	9	266	266	NUM
taxlaw-8981	188	10	-	-	SYM
taxlaw-8981	188	11	67	67	NUM
taxlaw-8981	188	12	;	;	PUNCT
taxlaw-8981	188	13	see	see	VERB
taxlaw-8981	188	14	also	also	ADV
taxlaw-8981	188	15	mccaffery	mccaffery	NOUN
taxlaw-8981	188	16	,	,	PUNCT
taxlaw-8981	188	17	supra	supra	PROPN
taxlaw-8981	188	18	note	note	NOUN
taxlaw-8981	188	19	39	39	NUM
taxlaw-8981	188	20	,	,	PUNCT
taxlaw-8981	188	21	at	at	ADP
taxlaw-8981	188	22	1270	1270	NUM
taxlaw-8981	188	23	-	-	SYM
taxlaw-8981	188	24	72	72	NUM
taxlaw-8981	188	25	(	(	PUNCT
taxlaw-8981	188	26	discussing	discuss	VERB
taxlaw-8981	188	27	the	the	DET
taxlaw-8981	188	28	similar	similar	ADJ
taxlaw-8981	188	29	concept	concept	NOUN
taxlaw-8981	188	30	of	of	ADP
taxlaw-8981	188	31	“	"	PUNCT
taxlaw-8981	188	32	technical	technical	ADJ
taxlaw-8981	188	33	complexity	complexity	NOUN
taxlaw-8981	188	34	”	"	PUNCT
taxlaw-8981	188	35	)	)	PUNCT
taxlaw-8981	188	36	;	;	PUNCT
taxlaw-8981	188	37	n.y	n.y	PROPN
taxlaw-8981	188	38	.	.	PROPN
taxlaw-8981	188	39	state	state	PROPN
taxlaw-8981	188	40	bar	bar	PROPN
taxlaw-8981	188	41	ass’n	ass’n	NOUN
taxlaw-8981	188	42	,	,	PUNCT
taxlaw-8981	188	43	supra	supra	PROPN
taxlaw-8981	188	44	note	note	NOUN
taxlaw-8981	188	45	39	39	NUM
taxlaw-8981	188	46	,	,	PUNCT
taxlaw-8981	188	47	at	at	ADP
taxlaw-8981	188	48	4	4	NUM
taxlaw-8981	188	49	-	-	SYM
taxlaw-8981	188	50	6	6	NUM
taxlaw-8981	188	51	(	(	PUNCT
taxlaw-8981	188	52	parsing	parse	VERB
taxlaw-8981	188	53	rule	rule	NOUN
taxlaw-8981	188	54	complexity	complexity	NOUN
taxlaw-8981	188	55	further	far	ADV
taxlaw-8981	188	56	into	into	ADP
taxlaw-8981	188	57	technical	technical	ADJ
taxlaw-8981	188	58	complexity	complexity	NOUN
taxlaw-8981	188	59	and	and	CCONJ
taxlaw-8981	188	60	interpretational	interpretational	ADJ
taxlaw-8981	188	61	complexity	complexity	NOUN
taxlaw-8981	188	62	)	)	PUNCT
taxlaw-8981	188	63	.	.	PUNCT
taxlaw-8981	189	1	42	42	NUM
taxlaw-8981	189	2	bradford	bradford	NOUN
taxlaw-8981	189	3	,	,	PUNCT
taxlaw-8981	189	4	supra	supra	PROPN
taxlaw-8981	189	5	note	note	PROPN
taxlaw-8981	189	6	39	39	NUM
taxlaw-8981	189	7	,	,	PUNCT
taxlaw-8981	189	8	at	at	ADP
taxlaw-8981	189	9	266	266	NUM
taxlaw-8981	189	10	-	-	SYM
taxlaw-8981	189	11	67	67	NUM
taxlaw-8981	189	12	;	;	PUNCT
taxlaw-8981	189	13	see	see	VERB
taxlaw-8981	189	14	also	also	ADV
taxlaw-8981	189	15	n.y	n.y	PROPN
taxlaw-8981	189	16	.	.	PROPN
taxlaw-8981	189	17	state	state	PROPN
taxlaw-8981	189	18	bar	bar	PROPN
taxlaw-8981	189	19	ass’n	ass’n	NOUN
taxlaw-8981	189	20	,	,	PUNCT
taxlaw-8981	189	21	supra	supra	PROPN
taxlaw-8981	189	22	note	note	NOUN
taxlaw-8981	189	23	39	39	NUM
taxlaw-8981	189	24	,	,	PUNCT
taxlaw-8981	189	25	at	at	ADP
taxlaw-8981	189	26	6	6	NUM
taxlaw-8981	189	27	.	.	PUNCT
taxlaw-8981	190	1	kathleen	kathleen	PROPN
taxlaw-8981	190	2	delaney	delaney	PROPN
taxlaw-8981	190	3	thomas	thomas	PROPN
taxlaw-8981	190	4	parses	parse	VERB
taxlaw-8981	190	5	complexity	complexity	NOUN
taxlaw-8981	190	6	differently	differently	ADV
taxlaw-8981	190	7	,	,	PUNCT
taxlaw-8981	190	8	into	into	ADP
taxlaw-8981	190	9	substantive	substantive	ADJ
taxlaw-8981	190	10	complexity	complexity	NOUN
taxlaw-8981	190	11	(	(	PUNCT
taxlaw-8981	190	12	“	"	PUNCT
taxlaw-8981	190	13	complexity	complexity	NOUN
taxlaw-8981	190	14	in	in	ADP
taxlaw-8981	190	15	the	the	DET
taxlaw-8981	190	16	tax	tax	NOUN
taxlaw-8981	190	17	rules	rule	NOUN
taxlaw-8981	190	18	makes	make	VERB
taxlaw-8981	190	19	it	it	PRON
taxlaw-8981	190	20	difficult	difficult	ADJ
taxlaw-8981	190	21	for	for	SCONJ
taxlaw-8981	190	22	taxpayers	taxpayer	NOUN
taxlaw-8981	190	23	to	to	PART
taxlaw-8981	190	24	comprehend	comprehend	VERB
taxlaw-8981	190	25	those	those	DET
taxlaw-8981	190	26	rules	rule	NOUN
taxlaw-8981	190	27	”	"	PUNCT
taxlaw-8981	190	28	)	)	PUNCT
taxlaw-8981	190	29	and	and	CCONJ
taxlaw-8981	190	30	procedural	procedural	ADJ
taxlaw-8981	190	31	complexity	complexity	NOUN
taxlaw-8981	190	32	(	(	PUNCT
taxlaw-8981	190	33	“	"	PUNCT
taxlaw-8981	190	34	any	any	DET
taxlaw-8981	190	35	type	type	NOUN
taxlaw-8981	190	36	of	of	ADP
taxlaw-8981	190	37	complexity	complexity	NOUN
taxlaw-8981	190	38	that	that	PRON
taxlaw-8981	190	39	involves	involve	VERB
taxlaw-8981	190	40	burdensome	burdensome	ADJ
taxlaw-8981	190	41	or	or	CCONJ
taxlaw-8981	190	42	numerous	numerous	ADJ
taxlaw-8981	190	43	processes	process	NOUN
taxlaw-8981	190	44	or	or	CCONJ
taxlaw-8981	190	45	steps	step	NOUN
taxlaw-8981	190	46	”	"	PUNCT
taxlaw-8981	190	47	)	)	PUNCT
taxlaw-8981	190	48	.	.	PUNCT
taxlaw-8981	191	1	thomas	thomas	PROPN
taxlaw-8981	191	2	,	,	PUNCT
taxlaw-8981	191	3	supra	supra	PROPN
taxlaw-8981	191	4	note	note	PROPN
taxlaw-8981	191	5	39	39	NUM
taxlaw-8981	191	6	,	,	PUNCT
taxlaw-8981	191	7	at	at	ADP
taxlaw-8981	191	8	1516	1516	NUM
taxlaw-8981	191	9	-	-	SYM
taxlaw-8981	191	10	17	17	NUM
taxlaw-8981	191	11	.	.	PUNCT
taxlaw-8981	192	1	under	under	ADP
taxlaw-8981	192	2	thomas	thomas	PROPN
taxlaw-8981	192	3	’s	’s	PART
taxlaw-8981	192	4	parsing	parsing	NOUN
taxlaw-8981	192	5	,	,	PUNCT
taxlaw-8981	192	6	lawmakers	lawmaker	NOUN
taxlaw-8981	192	7	,	,	PUNCT
taxlaw-8981	192	8	when	when	SCONJ
taxlaw-8981	192	9	discussing	discuss	VERB
taxlaw-8981	192	10	the	the	DET
taxlaw-8981	192	11	tcja	tcja	NOUN
taxlaw-8981	192	12	’s	’s	PART
taxlaw-8981	192	13	itemization	itemization	NOUN
taxlaw-8981	192	14	-	-	PUNCT
taxlaw-8981	192	15	related	relate	VERB
taxlaw-8981	192	16	changes	change	NOUN
taxlaw-8981	192	17	,	,	PUNCT
taxlaw-8981	192	18	appeared	appear	VERB
taxlaw-8981	192	19	more	more	ADV
taxlaw-8981	192	20	concerned	concerned	ADJ
taxlaw-8981	192	21	about	about	ADP
taxlaw-8981	192	22	procedural	procedural	ADJ
taxlaw-8981	192	23	complexity	complexity	NOUN
taxlaw-8981	192	24	than	than	ADP
taxlaw-8981	192	25	substantive	substantive	ADJ
taxlaw-8981	192	26	complexity	complexity	NOUN
taxlaw-8981	192	27	.	.	PUNCT
taxlaw-8981	193	1	43	43	NUM
taxlaw-8981	193	2	h.r	h.r	PROPN
taxlaw-8981	193	3	.	.	PROPN
taxlaw-8981	193	4	rep	rep	PROPN
taxlaw-8981	193	5	.	.	PROPN
taxlaw-8981	193	6	no	no	PROPN
taxlaw-8981	193	7	.	.	NOUN
taxlaw-8981	193	8	115	115	NUM
taxlaw-8981	193	9	-	-	SYM
taxlaw-8981	193	10	446	446	NUM
taxlaw-8981	193	11	,	,	PUNCT
taxlaw-8981	193	12	at	at	ADP
taxlaw-8981	193	13	67	67	NUM
taxlaw-8981	193	14	(	(	PUNCT
taxlaw-8981	193	15	2017	2017	NUM
taxlaw-8981	193	16	)	)	PUNCT
taxlaw-8981	193	17	(	(	PUNCT
taxlaw-8981	193	18	conf	conf	NOUN
taxlaw-8981	193	19	.	.	PUNCT
taxlaw-8981	193	20	rep	rep	PROPN
taxlaw-8981	193	21	.	.	PROPN
taxlaw-8981	193	22	)	)	PUNCT
taxlaw-8981	194	1	(	(	PUNCT
taxlaw-8981	194	2	part	part	NOUN
taxlaw-8981	194	3	of	of	ADP
taxlaw-8981	194	4	the	the	DET
taxlaw-8981	194	5	jct	jct	PROPN
taxlaw-8981	194	6	’s	’s	PART
taxlaw-8981	194	7	tax	tax	NOUN
taxlaw-8981	194	8	complexity	complexity	NOUN
taxlaw-8981	194	9	analysis	analysis	NOUN
taxlaw-8981	194	10	)	)	PUNCT
taxlaw-8981	194	11	.	.	PUNCT
taxlaw-8981	195	1	the	the	DET
taxlaw-8981	195	2	jct	jct	PROPN
taxlaw-8981	195	3	published	publish	VERB
taxlaw-8981	195	4	a	a	DET
taxlaw-8981	195	5	more	more	ADV
taxlaw-8981	195	6	refined	refined	ADJ
taxlaw-8981	195	7	analysis	analysis	NOUN
taxlaw-8981	195	8	in	in	ADP
taxlaw-8981	195	9	april	april	PROPN
taxlaw-8981	195	10	2018	2018	NUM
taxlaw-8981	195	11	with	with	ADP
taxlaw-8981	195	12	slightly	slightly	ADV
taxlaw-8981	195	13	different	different	ADJ
taxlaw-8981	195	14	numbers	number	NOUN
taxlaw-8981	195	15	,	,	PUNCT
taxlaw-8981	195	16	estimating	estimate	VERB
taxlaw-8981	195	17	that	that	SCONJ
taxlaw-8981	195	18	the	the	DET
taxlaw-8981	195	19	number	number	NOUN
taxlaw-8981	195	20	of	of	ADP
taxlaw-8981	195	21	returns	return	NOUN
taxlaw-8981	195	22	with	with	ADP
taxlaw-8981	195	23	itemized	itemize	VERB
taxlaw-8981	195	24	deductions	deduction	NOUN
taxlaw-8981	195	25	would	would	AUX
taxlaw-8981	195	26	fall	fall	VERB
taxlaw-8981	195	27	from	from	ADP
taxlaw-8981	195	28	approximately	approximately	ADV
taxlaw-8981	195	29	46.5	46.5	NUM
taxlaw-8981	195	30	million	million	NUM
taxlaw-8981	195	31	for	for	ADP
taxlaw-8981	195	32	the	the	DET
taxlaw-8981	195	33	2017	2017	NUM
taxlaw-8981	195	34	tax	tax	NOUN
taxlaw-8981	195	35	year	year	NOUN
taxlaw-8981	195	36	to	to	ADP
taxlaw-8981	195	37	approximately	approximately	ADV
taxlaw-8981	195	38	18	18	NUM
taxlaw-8981	195	39	million	million	NUM
taxlaw-8981	195	40	for	for	ADP
taxlaw-8981	195	41	the	the	DET
taxlaw-8981	195	42	2018	2018	NUM
taxlaw-8981	195	43	tax	tax	NOUN
taxlaw-8981	195	44	year	year	NOUN
taxlaw-8981	195	45	.	.	PUNCT
taxlaw-8981	196	1	staff	staff	NOUN
taxlaw-8981	196	2	of	of	ADP
taxlaw-8981	196	3	j.	j.	PROPN
taxlaw-8981	196	4	comm	comm	PROPN
taxlaw-8981	196	5	.	.	PUNCT
taxlaw-8981	197	1	on	on	ADP
taxlaw-8981	197	2	taxation	taxation	NOUN
taxlaw-8981	197	3	,	,	PUNCT
taxlaw-8981	197	4	tables	table	NOUN
taxlaw-8981	197	5	related	relate	VERB
taxlaw-8981	197	6	to	to	ADP
taxlaw-8981	197	7	the	the	DET
taxlaw-8981	197	8	federal	federal	ADJ
taxlaw-8981	197	9	tax	tax	NOUN
taxlaw-8981	197	10	system	system	NOUN
taxlaw-8981	197	11	as	as	ADP
taxlaw-8981	197	12	in	in	ADP
taxlaw-8981	197	13	effect	effect	NOUN
taxlaw-8981	197	14	2017	2017	NUM
taxlaw-8981	197	15	through	through	ADP
taxlaw-8981	197	16	2026	2026	NUM
taxlaw-8981	197	17	,	,	PUNCT
taxlaw-8981	197	18	jcx-32	jcx-32	PROPN
taxlaw-8981	197	19	-	-	SYM
taxlaw-8981	197	20	18	18	NUM
taxlaw-8981	197	21	,	,	PUNCT
taxlaw-8981	197	22	at	at	ADP
taxlaw-8981	197	23	6	6	NUM
taxlaw-8981	197	24	(	(	PUNCT
taxlaw-8981	197	25	2018	2018	NUM
taxlaw-8981	197	26	)	)	PUNCT
taxlaw-8981	197	27	.	.	PUNCT
taxlaw-8981	198	1	this	this	PRON
taxlaw-8981	198	2	means	mean	VERB
taxlaw-8981	198	3	that	that	SCONJ
taxlaw-8981	198	4	the	the	DET
taxlaw-8981	198	5	jct	jct	NOUN
taxlaw-8981	198	6	expected	expect	VERB
taxlaw-8981	198	7	88	88	NUM
taxlaw-8981	198	8	-	-	SYM
taxlaw-8981	198	9	90	90	NUM
taxlaw-8981	198	10	%	%	NOUN
taxlaw-8981	198	11	of	of	ADP
taxlaw-8981	198	12	taxpayers	taxpayer	NOUN
taxlaw-8981	198	13	to	to	PART
taxlaw-8981	198	14	claim	claim	VERB
taxlaw-8981	198	15	the	the	DET
taxlaw-8981	198	16	standard	standard	ADJ
taxlaw-8981	198	17	deduction	deduction	NOUN
taxlaw-8981	198	18	in	in	ADP
taxlaw-8981	198	19	2018	2018	NUM
taxlaw-8981	198	20	,	,	PUNCT
taxlaw-8981	198	21	up	up	ADV
taxlaw-8981	198	22	from	from	ADP
taxlaw-8981	198	23	approximately	approximately	ADV
taxlaw-8981	198	24	70	70	NUM
taxlaw-8981	198	25	%	%	NOUN
taxlaw-8981	198	26	under	under	ADP
taxlaw-8981	198	27	pre	pre	ADJ
taxlaw-8981	198	28	-	-	ADJ
taxlaw-8981	198	29	tcja	tcja	ADJ
taxlaw-8981	198	30	law	law	NOUN
taxlaw-8981	198	31	.	.	PUNCT
taxlaw-8981	199	1	10	10	NUM
taxlaw-8981	199	2	columbia	columbia	PROPN
taxlaw-8981	199	3	journal	journal	PROPN
taxlaw-8981	199	4	of	of	ADP
taxlaw-8981	199	5	tax	tax	NOUN
taxlaw-8981	199	6	law	law	NOUN
taxlaw-8981	200	1	[	[	X
taxlaw-8981	200	2	vol	vol	NOUN
taxlaw-8981	200	3	:	:	PUNCT
taxlaw-8981	200	4	13:1	13:1	NUM
taxlaw-8981	200	5	the	the	DET
taxlaw-8981	200	6	irs	irs	PROPN
taxlaw-8981	200	7	and	and	CCONJ
taxlaw-8981	200	8	the	the	DET
taxlaw-8981	200	9	cbo	cbo	PROPN
taxlaw-8981	200	10	made	make	VERB
taxlaw-8981	200	11	similar	similar	ADJ
taxlaw-8981	200	12	predictions	prediction	NOUN
taxlaw-8981	200	13	about	about	ADP
taxlaw-8981	200	14	the	the	DET
taxlaw-8981	200	15	expected	expect	VERB
taxlaw-8981	200	16	decline	decline	NOUN
taxlaw-8981	200	17	in	in	ADP
taxlaw-8981	200	18	the	the	DET
taxlaw-8981	200	19	number	number	NOUN
taxlaw-8981	200	20	of	of	ADP
taxlaw-8981	200	21	itemizers,44	itemizers,44	NUM
taxlaw-8981	200	22	as	as	SCONJ
taxlaw-8981	200	23	did	do	VERB
taxlaw-8981	200	24	tax	tax	NOUN
taxlaw-8981	200	25	policy	policy	NOUN
taxlaw-8981	200	26	commentators.45	commentators.45	VERB
taxlaw-8981	200	27	the	the	DET
taxlaw-8981	200	28	joint	joint	ADJ
taxlaw-8981	200	29	committee	committee	NOUN
taxlaw-8981	200	30	on	on	ADP
taxlaw-8981	200	31	taxation	taxation	NOUN
taxlaw-8981	200	32	also	also	ADV
taxlaw-8981	200	33	qualitatively	qualitatively	ADV
taxlaw-8981	200	34	explained	explain	VERB
taxlaw-8981	200	35	why	why	SCONJ
taxlaw-8981	200	36	a	a	DET
taxlaw-8981	200	37	decline	decline	NOUN
taxlaw-8981	200	38	in	in	ADP
taxlaw-8981	200	39	itemization	itemization	NOUN
taxlaw-8981	200	40	rates	rate	NOUN
taxlaw-8981	200	41	was	be	AUX
taxlaw-8981	200	42	expected	expect	VERB
taxlaw-8981	200	43	to	to	PART
taxlaw-8981	200	44	reduce	reduce	VERB
taxlaw-8981	200	45	complexity	complexity	NOUN
taxlaw-8981	200	46	:	:	PUNCT
taxlaw-8981	200	47	some	some	DET
taxlaw-8981	200	48	taxpayers	taxpayer	NOUN
taxlaw-8981	200	49	who	who	PRON
taxlaw-8981	200	50	currently	currently	ADV
taxlaw-8981	200	51	itemize	itemize	VERB
taxlaw-8981	200	52	deductions	deduction	NOUN
taxlaw-8981	200	53	may	may	AUX
taxlaw-8981	200	54	respond	respond	VERB
taxlaw-8981	200	55	to	to	ADP
taxlaw-8981	200	56	the	the	DET
taxlaw-8981	200	57	provision	provision	NOUN
taxlaw-8981	200	58	by	by	ADP
taxlaw-8981	200	59	claiming	claim	VERB
taxlaw-8981	200	60	the	the	DET
taxlaw-8981	200	61	increased	increase	VERB
taxlaw-8981	200	62	standard	standard	ADJ
taxlaw-8981	200	63	deduction	deduction	NOUN
taxlaw-8981	200	64	in	in	ADP
taxlaw-8981	200	65	lieu	lieu	NOUN
taxlaw-8981	200	66	of	of	ADP
taxlaw-8981	200	67	itemizing	itemize	VERB
taxlaw-8981	200	68	.	.	PUNCT
taxlaw-8981	200	69	.	.	PUNCT
taxlaw-8981	200	70	.	.	PUNCT
taxlaw-8981	201	1	.	.	PUNCT
taxlaw-8981	202	1	these	these	DET
taxlaw-8981	202	2	taxpayers	taxpayer	NOUN
taxlaw-8981	202	3	will	will	AUX
taxlaw-8981	202	4	no	no	ADV
taxlaw-8981	202	5	longer	long	ADV
taxlaw-8981	202	6	have	have	VERB
taxlaw-8981	202	7	to	to	PART
taxlaw-8981	202	8	file	file	VERB
taxlaw-8981	202	9	schedule	schedule	NOUN
taxlaw-8981	202	10	a	a	PRON
taxlaw-8981	202	11	to	to	PART
taxlaw-8981	202	12	form	form	VERB
taxlaw-8981	202	13	1040	1040	NUM
taxlaw-8981	202	14	,	,	PUNCT
taxlaw-8981	202	15	a	a	DET
taxlaw-8981	202	16	significant	significant	ADJ
taxlaw-8981	202	17	number	number	NOUN
taxlaw-8981	202	18	of	of	ADP
taxlaw-8981	202	19	which	which	PRON
taxlaw-8981	202	20	will	will	AUX
taxlaw-8981	202	21	no	no	ADV
taxlaw-8981	202	22	longer	long	ADV
taxlaw-8981	202	23	need	need	VERB
taxlaw-8981	202	24	to	to	PART
taxlaw-8981	202	25	engage	engage	VERB
taxlaw-8981	202	26	in	in	ADP
taxlaw-8981	202	27	the	the	DET
taxlaw-8981	202	28	record	record	NOUN
taxlaw-8981	202	29	keeping	keep	VERB
taxlaw-8981	202	30	inherent	inherent	ADJ
taxlaw-8981	202	31	in	in	ADP
taxlaw-8981	202	32	itemizing	itemize	VERB
taxlaw-8981	202	33	below	below	ADP
taxlaw-8981	202	34	-	-	PUNCT
taxlaw-8981	202	35	the	the	DET
taxlaw-8981	202	36	-	-	PUNCT
taxlaw-8981	202	37	line	line	NOUN
taxlaw-8981	202	38	deductions	deduction	NOUN
taxlaw-8981	202	39	.	.	PUNCT
taxlaw-8981	202	40	.	.	PUNCT
taxlaw-8981	202	41	.	.	PUNCT
taxlaw-8981	203	1	.	.	PUNCT
taxlaw-8981	204	1	this	this	DET
taxlaw-8981	204	2	reduction	reduction	NOUN
taxlaw-8981	204	3	in	in	ADP
taxlaw-8981	204	4	complexity	complexity	NOUN
taxlaw-8981	204	5	and	and	CCONJ
taxlaw-8981	204	6	record	record	NOUN
taxlaw-8981	204	7	keeping	keeping	NOUN
taxlaw-8981	204	8	also	also	ADV
taxlaw-8981	204	9	may	may	AUX
taxlaw-8981	204	10	result	result	VERB
taxlaw-8981	204	11	in	in	ADP
taxlaw-8981	204	12	a	a	DET
taxlaw-8981	204	13	decline	decline	NOUN
taxlaw-8981	204	14	in	in	ADP
taxlaw-8981	204	15	the	the	DET
taxlaw-8981	204	16	number	number	NOUN
taxlaw-8981	204	17	of	of	ADP
taxlaw-8981	204	18	individuals	individual	NOUN
taxlaw-8981	204	19	using	use	VERB
taxlaw-8981	204	20	a	a	DET
taxlaw-8981	204	21	tax	tax	NOUN
taxlaw-8981	204	22	preparation	preparation	NOUN
taxlaw-8981	204	23	service	service	NOUN
taxlaw-8981	204	24	,	,	PUNCT
taxlaw-8981	204	25	or	or	CCONJ
taxlaw-8981	204	26	tax	tax	NOUN
taxlaw-8981	204	27	preparation	preparation	NOUN
taxlaw-8981	204	28	software	software	NOUN
taxlaw-8981	204	29	,	,	PUNCT
taxlaw-8981	204	30	or	or	CCONJ
taxlaw-8981	204	31	a	a	DET
taxlaw-8981	204	32	decline	decline	NOUN
taxlaw-8981	204	33	in	in	ADP
taxlaw-8981	204	34	the	the	DET
taxlaw-8981	204	35	cost	cost	NOUN
taxlaw-8981	204	36	of	of	ADP
taxlaw-8981	204	37	such	such	ADJ
taxlaw-8981	204	38	service	service	NOUN
taxlaw-8981	204	39	or	or	CCONJ
taxlaw-8981	204	40	software	software	NOUN
taxlaw-8981	204	41	.	.	PUNCT
taxlaw-8981	205	1	the	the	DET
taxlaw-8981	205	2	provision	provision	NOUN
taxlaw-8981	205	3	[	[	X
taxlaw-8981	205	4	increasing	increase	VERB
taxlaw-8981	205	5	the	the	DET
taxlaw-8981	205	6	standard	standard	ADJ
taxlaw-8981	205	7	deduction	deduction	NOUN
taxlaw-8981	205	8	]	]	PUNCT
taxlaw-8981	205	9	should	should	AUX
taxlaw-8981	205	10	also	also	ADV
taxlaw-8981	205	11	reduce	reduce	VERB
taxlaw-8981	205	12	the	the	DET
taxlaw-8981	205	13	number	number	NOUN
taxlaw-8981	205	14	of	of	ADP
taxlaw-8981	205	15	disputes	dispute	NOUN
taxlaw-8981	205	16	between	between	ADP
taxlaw-8981	205	17	taxpayers	taxpayer	NOUN
taxlaw-8981	205	18	and	and	CCONJ
taxlaw-8981	205	19	the	the	DET
taxlaw-8981	205	20	irs	irs	PROPN
taxlaw-8981	205	21	regarding	regard	VERB
taxlaw-8981	205	22	the	the	DET
taxlaw-8981	205	23	substantiation	substantiation	NOUN
taxlaw-8981	205	24	of	of	ADP
taxlaw-8981	205	25	itemized	itemize	VERB
taxlaw-8981	205	26	deductions	deduction	NOUN
taxlaw-8981	205	27	.	.	PUNCT
taxlaw-8981	206	1	46	46	NUM
taxlaw-8981	206	2	d.	d.	PROPN
taxlaw-8981	206	3	the	the	DET
taxlaw-8981	206	4	decline	decline	NOUN
taxlaw-8981	206	5	in	in	ADP
taxlaw-8981	206	6	itemization	itemization	NOUN
taxlaw-8981	206	7	rates	rate	NOUN
taxlaw-8981	206	8	as	as	ADP
taxlaw-8981	206	9	a	a	DET
taxlaw-8981	206	10	proxy	proxy	NOUN
taxlaw-8981	206	11	for	for	ADP
taxlaw-8981	206	12	simplification	simplification	NOUN
taxlaw-8981	206	13	the	the	DET
taxlaw-8981	206	14	jct	jct	PROPN
taxlaw-8981	206	15	’s	’s	PART
taxlaw-8981	206	16	analysis	analysis	NOUN
taxlaw-8981	206	17	,	,	PUNCT
taxlaw-8981	206	18	discussed	discuss	VERB
taxlaw-8981	206	19	above	above	ADV
taxlaw-8981	206	20	,	,	PUNCT
taxlaw-8981	206	21	used	use	VERB
taxlaw-8981	206	22	the	the	DET
taxlaw-8981	206	23	decline	decline	NOUN
taxlaw-8981	206	24	in	in	ADP
taxlaw-8981	206	25	itemization	itemization	NOUN
taxlaw-8981	206	26	rates	rate	NOUN
taxlaw-8981	206	27	as	as	ADP
taxlaw-8981	206	28	a	a	DET
taxlaw-8981	206	29	proxy	proxy	NOUN
taxlaw-8981	206	30	for	for	ADP
taxlaw-8981	206	31	simplification	simplification	NOUN
taxlaw-8981	206	32	,	,	PUNCT
taxlaw-8981	206	33	and	and	CCONJ
taxlaw-8981	206	34	many	many	ADJ
taxlaw-8981	206	35	others	other	NOUN
taxlaw-8981	206	36	did	do	VERB
taxlaw-8981	206	37	the	the	DET
taxlaw-8981	206	38	same	same	ADJ
taxlaw-8981	206	39	.	.	PUNCT
taxlaw-8981	207	1	the	the	DET
taxlaw-8981	207	2	rest	rest	NOUN
taxlaw-8981	207	3	of	of	ADP
taxlaw-8981	207	4	this	this	DET
taxlaw-8981	207	5	article	article	NOUN
taxlaw-8981	207	6	also	also	ADV
taxlaw-8981	207	7	uses	use	VERB
taxlaw-8981	207	8	data	datum	NOUN
taxlaw-8981	207	9	about	about	ADP
taxlaw-8981	207	10	changes	change	NOUN
taxlaw-8981	207	11	in	in	ADP
taxlaw-8981	207	12	itemization	itemization	NOUN
taxlaw-8981	207	13	rates	rate	NOUN
taxlaw-8981	207	14	to	to	PART
taxlaw-8981	207	15	analyze	analyze	VERB
taxlaw-8981	207	16	the	the	DET
taxlaw-8981	207	17	simplifying	simplifying	NOUN
taxlaw-8981	207	18	effect	effect	NOUN
taxlaw-8981	207	19	of	of	ADP
taxlaw-8981	207	20	the	the	DET
taxlaw-8981	207	21	tcja	tcja	NOUN
taxlaw-8981	207	22	’s	’s	PART
taxlaw-8981	207	23	itemization	itemization	NOUN
taxlaw-8981	207	24	-	-	PUNCT
taxlaw-8981	207	25	related	relate	VERB
taxlaw-8981	207	26	changes	change	NOUN
taxlaw-8981	207	27	.	.	PUNCT
taxlaw-8981	208	1	thus	thus	ADV
taxlaw-8981	208	2	,	,	PUNCT
taxlaw-8981	208	3	before	before	ADP
taxlaw-8981	208	4	proceeding	proceed	VERB
taxlaw-8981	208	5	to	to	ADP
taxlaw-8981	208	6	the	the	DET
taxlaw-8981	208	7	data	datum	NOUN
taxlaw-8981	208	8	and	and	CCONJ
taxlaw-8981	208	9	analysis	analysis	NOUN
taxlaw-8981	208	10	,	,	PUNCT
taxlaw-8981	208	11	it	it	PRON
taxlaw-8981	208	12	is	be	AUX
taxlaw-8981	208	13	important	important	ADJ
taxlaw-8981	208	14	to	to	PART
taxlaw-8981	208	15	examine	examine	VERB
taxlaw-8981	208	16	the	the	DET
taxlaw-8981	208	17	extent	extent	NOUN
taxlaw-8981	208	18	to	to	PART
taxlaw-8981	208	19	which	which	PRON
taxlaw-8981	208	20	a	a	DET
taxlaw-8981	208	21	decline	decline	NOUN
taxlaw-8981	208	22	in	in	ADP
taxlaw-8981	208	23	itemization	itemization	NOUN
taxlaw-8981	208	24	rates	rate	NOUN
taxlaw-8981	208	25	is	be	AUX
taxlaw-8981	208	26	a	a	DET
taxlaw-8981	208	27	good	good	ADJ
taxlaw-8981	208	28	proxy	proxy	NOUN
taxlaw-8981	208	29	for	for	ADP
taxlaw-8981	208	30	simplification	simplification	NOUN
taxlaw-8981	208	31	.	.	PUNCT
taxlaw-8981	209	1	when	when	SCONJ
taxlaw-8981	209	2	doing	do	VERB
taxlaw-8981	209	3	so	so	ADV
taxlaw-8981	209	4	,	,	PUNCT
taxlaw-8981	209	5	this	this	DET
taxlaw-8981	209	6	part	part	NOUN
taxlaw-8981	209	7	considers	consider	VERB
taxlaw-8981	209	8	simplification	simplification	NOUN
taxlaw-8981	209	9	for	for	ADP
taxlaw-8981	209	10	both	both	PRON
taxlaw-8981	209	11	taxpayers	taxpayer	NOUN
taxlaw-8981	209	12	and	and	CCONJ
taxlaw-8981	209	13	tax	tax	NOUN
taxlaw-8981	209	14	authorities	authority	NOUN
taxlaw-8981	209	15	.	.	PUNCT
taxlaw-8981	210	1	although	although	SCONJ
taxlaw-8981	210	2	commentators	commentator	NOUN
taxlaw-8981	210	3	discussing	discuss	VERB
taxlaw-8981	210	4	the	the	DET
taxlaw-8981	210	5	tcja	tcja	NOUN
taxlaw-8981	210	6	focused	focus	VERB
taxlaw-8981	210	7	on	on	ADP
taxlaw-8981	210	8	simplification	simplification	NOUN
taxlaw-8981	210	9	for	for	ADP
taxlaw-8981	210	10	taxpayers	taxpayer	NOUN
taxlaw-8981	210	11	,	,	PUNCT
taxlaw-8981	210	12	47	47	NUM
taxlaw-8981	210	13	it	it	PRON
taxlaw-8981	210	14	is	be	AUX
taxlaw-8981	210	15	well	well	ADV
taxlaw-8981	210	16	-	-	PUNCT
taxlaw-8981	210	17	accepted	accept	VERB
taxlaw-8981	210	18	that	that	DET
taxlaw-8981	210	19	simplicity	simplicity	NOUN
taxlaw-8981	210	20	for	for	ADP
taxlaw-8981	210	21	the	the	DET
taxlaw-8981	210	22	government	government	NOUN
taxlaw-8981	210	23	when	when	SCONJ
taxlaw-8981	210	24	44	44	NUM
taxlaw-8981	210	25	cong	cong	NOUN
taxlaw-8981	210	26	.	.	PUNCT
taxlaw-8981	211	1	budget	budget	NOUN
taxlaw-8981	211	2	office	office	PROPN
taxlaw-8981	211	3	,	,	PUNCT
taxlaw-8981	211	4	the	the	DET
taxlaw-8981	211	5	budget	budget	NOUN
taxlaw-8981	211	6	and	and	CCONJ
taxlaw-8981	211	7	economic	economic	ADJ
taxlaw-8981	211	8	outlook	outlook	NOUN
taxlaw-8981	211	9	:	:	PUNCT
taxlaw-8981	211	10	2018	2018	NUM
taxlaw-8981	211	11	to	to	ADP
taxlaw-8981	211	12	2028	2028	NUM
taxlaw-8981	211	13	,	,	PUNCT
taxlaw-8981	211	14	at	at	ADP
taxlaw-8981	211	15	24	24	NUM
taxlaw-8981	211	16	,	,	PUNCT
taxlaw-8981	211	17	112	112	NUM
taxlaw-8981	211	18	(	(	PUNCT
taxlaw-8981	211	19	2018	2018	NUM
taxlaw-8981	211	20	)	)	PUNCT
taxlaw-8981	211	21	(	(	PUNCT
taxlaw-8981	211	22	“	"	PUNCT
taxlaw-8981	211	23	a	a	DET
taxlaw-8981	211	24	higher	high	ADJ
taxlaw-8981	211	25	standard	standard	ADJ
taxlaw-8981	211	26	deduction	deduction	NOUN
taxlaw-8981	211	27	for	for	ADP
taxlaw-8981	211	28	personal	personal	ADJ
taxlaw-8981	211	29	income	income	NOUN
taxlaw-8981	211	30	taxes	taxis	NOUN
taxlaw-8981	211	31	will	will	AUX
taxlaw-8981	211	32	reduce	reduce	VERB
taxlaw-8981	211	33	by	by	ADP
taxlaw-8981	211	34	more	more	ADJ
taxlaw-8981	211	35	than	than	ADP
taxlaw-8981	211	36	50	50	NUM
taxlaw-8981	211	37	percent	percent	NOUN
taxlaw-8981	211	38	the	the	DET
taxlaw-8981	211	39	number	number	NOUN
taxlaw-8981	211	40	of	of	ADP
taxlaw-8981	211	41	households	household	NOUN
taxlaw-8981	211	42	who	who	PRON
taxlaw-8981	211	43	find	find	VERB
taxlaw-8981	211	44	it	it	PRON
taxlaw-8981	211	45	advantageous	advantageous	ADJ
taxlaw-8981	211	46	to	to	PART
taxlaw-8981	211	47	itemize	itemize	VERB
taxlaw-8981	211	48	their	their	PRON
taxlaw-8981	211	49	deductions	deduction	NOUN
taxlaw-8981	211	50	.	.	PUNCT
taxlaw-8981	211	51	.	.	PUNCT
taxlaw-8981	211	52	.	.	PUNCT
taxlaw-8981	211	53	.	.	PUNCT
taxlaw-8981	212	1	the	the	DET
taxlaw-8981	212	2	combination	combination	NOUN
taxlaw-8981	212	3	of	of	ADP
taxlaw-8981	212	4	the	the	DET
taxlaw-8981	212	5	higher	high	ADJ
taxlaw-8981	212	6	standard	standard	ADJ
taxlaw-8981	212	7	deduction	deduction	NOUN
taxlaw-8981	212	8	and	and	CCONJ
taxlaw-8981	212	9	the	the	DET
taxlaw-8981	212	10	restrictions	restriction	NOUN
taxlaw-8981	212	11	on	on	ADP
taxlaw-8981	212	12	[	[	PUNCT
taxlaw-8981	212	13	itemized	itemize	VERB
taxlaw-8981	212	14	deductions	deduction	NOUN
taxlaw-8981	212	15	will	will	AUX
taxlaw-8981	212	16	reduce	reduce	VERB
taxlaw-8981	212	17	]	]	PUNCT
taxlaw-8981	212	18	the	the	DET
taxlaw-8981	212	19	number	number	NOUN
taxlaw-8981	212	20	of	of	ADP
taxlaw-8981	212	21	taxpayers	taxpayer	NOUN
taxlaw-8981	212	22	itemizing	itemize	VERB
taxlaw-8981	212	23	deductions	deduction	NOUN
taxlaw-8981	212	24	.	.	PUNCT
taxlaw-8981	212	25	.	.	PUNCT
taxlaw-8981	212	26	.	.	PUNCT
taxlaw-8981	213	1	from	from	ADP
taxlaw-8981	213	2	49	49	NUM
taxlaw-8981	213	3	million	million	NUM
taxlaw-8981	213	4	in	in	ADP
taxlaw-8981	213	5	2017	2017	NUM
taxlaw-8981	213	6	to	to	PART
taxlaw-8981	213	7	18	18	NUM
taxlaw-8981	213	8	million	million	NUM
taxlaw-8981	213	9	in	in	ADP
taxlaw-8981	213	10	2018	2018	NUM
taxlaw-8981	213	11	.	.	PUNCT
taxlaw-8981	213	12	”	"	PUNCT
taxlaw-8981	213	13	)	)	PUNCT
taxlaw-8981	213	14	;	;	PUNCT
taxlaw-8981	213	15	83	83	NUM
taxlaw-8981	213	16	fed	feed	VERB
taxlaw-8981	213	17	.	.	PUNCT
taxlaw-8981	214	1	reg	reg	PROPN
taxlaw-8981	214	2	.	.	PUNCT
taxlaw-8981	215	1	34,698	34,698	NUM
taxlaw-8981	215	2	,	,	PUNCT
taxlaw-8981	215	3	34,700	34,700	NUM
taxlaw-8981	215	4	(	(	PUNCT
taxlaw-8981	215	5	july	july	PROPN
taxlaw-8981	215	6	20	20	NUM
taxlaw-8981	215	7	,	,	PUNCT
taxlaw-8981	215	8	2018	2018	NUM
taxlaw-8981	215	9	)	)	PUNCT
taxlaw-8981	215	10	(	(	PUNCT
taxlaw-8981	215	11	“	"	PUNCT
taxlaw-8981	215	12	the	the	DET
taxlaw-8981	215	13	increase	increase	NOUN
taxlaw-8981	215	14	in	in	ADP
taxlaw-8981	215	15	the	the	DET
taxlaw-8981	215	16	standard	standard	ADJ
taxlaw-8981	215	17	deduction	deduction	NOUN
taxlaw-8981	215	18	and	and	CCONJ
taxlaw-8981	215	19	the	the	DET
taxlaw-8981	215	20	limitation	limitation	NOUN
taxlaw-8981	215	21	on	on	ADP
taxlaw-8981	215	22	the	the	DET
taxlaw-8981	215	23	schedule	schedule	NOUN
taxlaw-8981	215	24	a	a	DET
taxlaw-8981	215	25	tax	tax	NOUN
taxlaw-8981	215	26	deductions	deduction	NOUN
taxlaw-8981	215	27	,	,	PUNCT
taxlaw-8981	215	28	taken	take	VERB
taxlaw-8981	215	29	together	together	ADV
taxlaw-8981	215	30	,	,	PUNCT
taxlaw-8981	215	31	.	.	PUNCT
taxlaw-8981	215	32	.	.	PUNCT
taxlaw-8981	216	1	.	.	PUNCT
taxlaw-8981	217	1	are	be	AUX
taxlaw-8981	217	2	expected	expect	VERB
taxlaw-8981	217	3	to	to	PART
taxlaw-8981	217	4	decrease	decrease	VERB
taxlaw-8981	217	5	the	the	DET
taxlaw-8981	217	6	number	number	NOUN
taxlaw-8981	217	7	of	of	ADP
taxlaw-8981	217	8	schedule	schedule	NOUN
taxlaw-8981	217	9	a	a	DET
taxlaw-8981	217	10	filed	file	VERB
taxlaw-8981	217	11	from	from	ADP
taxlaw-8981	217	12	46	46	NUM
taxlaw-8981	217	13	million	million	NUM
taxlaw-8981	217	14	to	to	PART
taxlaw-8981	217	15	20	20	NUM
taxlaw-8981	217	16	million	million	NUM
taxlaw-8981	217	17	”	"	PUNCT
taxlaw-8981	217	18	)	)	PUNCT
taxlaw-8981	217	19	.	.	PUNCT
taxlaw-8981	218	1	45	45	NUM
taxlaw-8981	218	2	see	see	VERB
taxlaw-8981	218	3	,	,	PUNCT
taxlaw-8981	218	4	e.g.	e.g.	ADV
taxlaw-8981	218	5	,	,	PUNCT
taxlaw-8981	218	6	impact	impact	NOUN
taxlaw-8981	218	7	on	on	ADP
taxlaw-8981	218	8	the	the	DET
taxlaw-8981	218	9	number	number	NOUN
taxlaw-8981	218	10	of	of	ADP
taxlaw-8981	218	11	itemizers	itemizer	NOUN
taxlaw-8981	218	12	of	of	ADP
taxlaw-8981	218	13	h.r.1	h.r.1	NOUN
taxlaw-8981	218	14	,	,	PUNCT
taxlaw-8981	218	15	the	the	DET
taxlaw-8981	218	16	tax	tax	NOUN
taxlaw-8981	218	17	cuts	cut	NOUN
taxlaw-8981	218	18	&	&	CCONJ
taxlaw-8981	218	19	jobs	job	NOUN
taxlaw-8981	218	20	act	act	PROPN
taxlaw-8981	218	21	(	(	PUNCT
taxlaw-8981	218	22	tcja	tcja	NOUN
taxlaw-8981	218	23	)	)	PUNCT
taxlaw-8981	218	24	,	,	PUNCT
taxlaw-8981	218	25	by	by	ADP
taxlaw-8981	218	26	expanded	expand	VERB
taxlaw-8981	218	27	cash	cash	NOUN
taxlaw-8981	218	28	income	income	NOUN
taxlaw-8981	218	29	level	level	NOUN
taxlaw-8981	218	30	,	,	PUNCT
taxlaw-8981	218	31	2018	2018	NUM
taxlaw-8981	218	32	,	,	PUNCT
taxlaw-8981	218	33	tax	tax	NOUN
taxlaw-8981	218	34	pol’y	pol’y	NOUN
taxlaw-8981	218	35	ctr	ctr	PROPN
taxlaw-8981	218	36	.	.	PUNCT
taxlaw-8981	219	1	(	(	PUNCT
taxlaw-8981	219	2	jan	jan	PROPN
taxlaw-8981	219	3	.	.	PROPN
taxlaw-8981	219	4	11	11	NUM
taxlaw-8981	219	5	,	,	PUNCT
taxlaw-8981	219	6	2018	2018	NUM
taxlaw-8981	219	7	)	)	PUNCT
taxlaw-8981	219	8	,	,	PUNCT
taxlaw-8981	219	9	https://www.taxpolicycenter	https://www.taxpolicycenter	PROPN
taxlaw-8981	219	10	.	.	PUNCT
taxlaw-8981	219	11	org	org	PROPN
taxlaw-8981	219	12	/	/	SYM
taxlaw-8981	219	13	model	model	NOUN
taxlaw-8981	219	14	-	-	PUNCT
taxlaw-8981	219	15	estimates	estimate	NOUN
taxlaw-8981	219	16	/	/	SYM
taxlaw-8981	219	17	impact	impact	NOUN
taxlaw-8981	219	18	-	-	PUNCT
taxlaw-8981	219	19	itemized	itemize	VERB
taxlaw-8981	219	20	-	-	PUNCT
taxlaw-8981	219	21	deductions	deduction	NOUN
taxlaw-8981	219	22	-	-	PUNCT
taxlaw-8981	219	23	tax	tax	NOUN
taxlaw-8981	219	24	-	-	PUNCT
taxlaw-8981	219	25	cuts	cut	NOUN
taxlaw-8981	219	26	-	-	PUNCT
taxlaw-8981	219	27	and	and	CCONJ
taxlaw-8981	219	28	-	-	PUNCT
taxlaw-8981	219	29	jobsact	jobsact	NOUN
taxlaw-8981	219	30	-	-	PUNCT
taxlaw-8981	219	31	jan-2018	jan-2018	PROPN
taxlaw-8981	219	32	/	/	SYM
taxlaw-8981	219	33	t18	t18	PROPN
taxlaw-8981	219	34	-	-	PUNCT
taxlaw-8981	219	35	0001	0001	NUM
taxlaw-8981	219	36	-	-	PUNCT
taxlaw-8981	219	37	impact	impact	NOUN
taxlaw-8981	219	38	-	-	PUNCT
taxlaw-8981	219	39	number	number	NOUN
taxlaw-8981	219	40	[	[	X
taxlaw-8981	219	41	https://perma.cc/jj5r-f34a	https://perma.cc/jj5r-f34a	X
taxlaw-8981	219	42	]	]	X
taxlaw-8981	219	43	(	(	PUNCT
taxlaw-8981	219	44	using	use	VERB
taxlaw-8981	219	45	a	a	DET
taxlaw-8981	219	46	simulation	simulation	NOUN
taxlaw-8981	219	47	model	model	NOUN
taxlaw-8981	219	48	to	to	PART
taxlaw-8981	219	49	predict	predict	VERB
taxlaw-8981	219	50	that	that	SCONJ
taxlaw-8981	219	51	the	the	DET
taxlaw-8981	219	52	number	number	NOUN
taxlaw-8981	219	53	of	of	ADP
taxlaw-8981	219	54	itemizers	itemizer	NOUN
taxlaw-8981	219	55	would	would	AUX
taxlaw-8981	219	56	drop	drop	VERB
taxlaw-8981	219	57	from	from	ADP
taxlaw-8981	219	58	approximately	approximately	ADV
taxlaw-8981	219	59	46.5	46.5	NUM
taxlaw-8981	219	60	million	million	NUM
taxlaw-8981	219	61	in	in	ADP
taxlaw-8981	219	62	2017	2017	NUM
taxlaw-8981	219	63	to	to	ADP
taxlaw-8981	219	64	approximately	approximately	ADV
taxlaw-8981	219	65	19.3	19.3	NUM
taxlaw-8981	219	66	million	million	NUM
taxlaw-8981	219	67	in	in	ADP
taxlaw-8981	219	68	2018	2018	NUM
taxlaw-8981	219	69	)	)	PUNCT
taxlaw-8981	219	70	.	.	PUNCT
taxlaw-8981	220	1	46	46	NUM
taxlaw-8981	220	2	h.r	h.r	PROPN
taxlaw-8981	220	3	.	.	PROPN
taxlaw-8981	220	4	rep	rep	PROPN
taxlaw-8981	220	5	.	.	PROPN
taxlaw-8981	220	6	no	no	PROPN
taxlaw-8981	220	7	.	.	NOUN
taxlaw-8981	220	8	115	115	NUM
taxlaw-8981	220	9	-	-	SYM
taxlaw-8981	220	10	466	466	NUM
taxlaw-8981	220	11	,	,	PUNCT
taxlaw-8981	220	12	at	at	ADP
taxlaw-8981	220	13	676	676	NUM
taxlaw-8981	220	14	-	-	SYM
taxlaw-8981	220	15	77	77	NUM
taxlaw-8981	220	16	(	(	PUNCT
taxlaw-8981	220	17	2017	2017	NUM
taxlaw-8981	220	18	)	)	PUNCT
taxlaw-8981	220	19	(	(	PUNCT
taxlaw-8981	220	20	conf	conf	NOUN
taxlaw-8981	220	21	.	.	PUNCT
taxlaw-8981	220	22	rep	rep	PROPN
taxlaw-8981	220	23	.	.	PROPN
taxlaw-8981	220	24	)	)	PUNCT
taxlaw-8981	220	25	.	.	PUNCT
taxlaw-8981	221	1	jct	jct	PROPN
taxlaw-8981	221	2	also	also	ADV
taxlaw-8981	221	3	briefly	briefly	ADV
taxlaw-8981	221	4	addressed	address	VERB
taxlaw-8981	221	5	the	the	DET
taxlaw-8981	221	6	likely	likely	ADJ
taxlaw-8981	221	7	impact	impact	NOUN
taxlaw-8981	221	8	on	on	ADP
taxlaw-8981	221	9	the	the	DET
taxlaw-8981	221	10	government	government	NOUN
taxlaw-8981	221	11	,	,	PUNCT
taxlaw-8981	221	12	explaining	explain	VERB
taxlaw-8981	221	13	that	that	SCONJ
taxlaw-8981	221	14	the	the	DET
taxlaw-8981	221	15	government	government	NOUN
taxlaw-8981	221	16	would	would	AUX
taxlaw-8981	221	17	face	face	VERB
taxlaw-8981	221	18	short	short	ADJ
taxlaw-8981	221	19	-	-	PUNCT
taxlaw-8981	221	20	term	term	NOUN
taxlaw-8981	221	21	complications	complication	NOUN
taxlaw-8981	221	22	because	because	SCONJ
taxlaw-8981	221	23	the	the	DET
taxlaw-8981	221	24	irs	irs	PROPN
taxlaw-8981	221	25	would	would	AUX
taxlaw-8981	221	26	need	need	VERB
taxlaw-8981	221	27	to	to	PART
taxlaw-8981	221	28	publish	publish	VERB
taxlaw-8981	221	29	new	new	ADJ
taxlaw-8981	221	30	forms	form	NOUN
taxlaw-8981	221	31	,	,	PUNCT
taxlaw-8981	221	32	publications	publication	NOUN
taxlaw-8981	221	33	,	,	PUNCT
taxlaw-8981	221	34	and	and	CCONJ
taxlaw-8981	221	35	withholding	withholding	NOUN
taxlaw-8981	221	36	tables	table	NOUN
taxlaw-8981	221	37	to	to	PART
taxlaw-8981	221	38	reflect	reflect	VERB
taxlaw-8981	221	39	the	the	DET
taxlaw-8981	221	40	new	new	ADJ
taxlaw-8981	221	41	individual	individual	ADJ
taxlaw-8981	221	42	income	income	NOUN
taxlaw-8981	221	43	tax	tax	NOUN
taxlaw-8981	221	44	provisions	provision	NOUN
taxlaw-8981	221	45	.	.	PUNCT
taxlaw-8981	222	1	47	47	NUM
taxlaw-8981	222	2	the	the	DET
taxlaw-8981	222	3	rhetoric	rhetoric	NOUN
taxlaw-8981	222	4	surrounding	surround	VERB
taxlaw-8981	222	5	the	the	DET
taxlaw-8981	222	6	tcja	tcja	NOUN
taxlaw-8981	222	7	’s	’s	PART
taxlaw-8981	222	8	individual	individual	ADJ
taxlaw-8981	222	9	income	income	NOUN
taxlaw-8981	222	10	tax	tax	NOUN
taxlaw-8981	222	11	changes	change	NOUN
taxlaw-8981	222	12	generally	generally	ADV
taxlaw-8981	222	13	omits	omit	VERB
taxlaw-8981	222	14	discussions	discussion	NOUN
taxlaw-8981	222	15	about	about	ADP
taxlaw-8981	222	16	the	the	DET
taxlaw-8981	222	17	complexity	complexity	NOUN
taxlaw-8981	222	18	faced	face	VERB
taxlaw-8981	222	19	by	by	ADP
taxlaw-8981	222	20	the	the	DET
taxlaw-8981	222	21	irs	irs	PROPN
taxlaw-8981	222	22	(	(	PUNCT
taxlaw-8981	222	23	e.g.	e.g.	ADV
taxlaw-8981	222	24	,	,	PUNCT
taxlaw-8981	222	25	when	when	SCONJ
taxlaw-8981	222	26	processing	processing	NOUN
taxlaw-8981	222	27	returns	return	NOUN
taxlaw-8981	222	28	,	,	PUNCT
taxlaw-8981	222	29	enforcing	enforce	VERB
taxlaw-8981	222	30	the	the	DET
taxlaw-8981	222	31	tax	tax	NOUN
taxlaw-8981	222	32	laws	law	NOUN
taxlaw-8981	222	33	,	,	PUNCT
taxlaw-8981	222	34	and	and	CCONJ
taxlaw-8981	222	35	assisting	assist	VERB
taxlaw-8981	222	36	taxpayers	taxpayer	NOUN
taxlaw-8981	222	37	)	)	PUNCT
taxlaw-8981	222	38	.	.	PUNCT
taxlaw-8981	223	1	see	see	VERB
taxlaw-8981	223	2	supra	supra	PROPN
taxlaw-8981	223	3	part	part	PROPN
taxlaw-8981	223	4	i.b	i.b	PROPN
taxlaw-8981	223	5	.	.	PROPN
taxlaw-8981	223	6	2021	2021	NUM
taxlaw-8981	223	7	]	]	PUNCT
taxlaw-8981	223	8	taxpayer	taxpayer	NOUN
taxlaw-8981	223	9	choices	choice	VERB
taxlaw-8981	223	10	11	11	NUM
taxlaw-8981	223	11	administering	administer	VERB
taxlaw-8981	223	12	and	and	CCONJ
taxlaw-8981	223	13	enforcing	enforce	VERB
taxlaw-8981	223	14	tax	tax	NOUN
taxlaw-8981	223	15	laws	law	NOUN
taxlaw-8981	223	16	(	(	PUNCT
taxlaw-8981	223	17	often	often	ADV
taxlaw-8981	223	18	referred	refer	VERB
taxlaw-8981	223	19	to	to	ADP
taxlaw-8981	223	20	as	as	ADP
taxlaw-8981	223	21	“	"	PUNCT
taxlaw-8981	223	22	administrability	administrability	NOUN
taxlaw-8981	223	23	”	"	PUNCT
taxlaw-8981	223	24	)	)	PUNCT
taxlaw-8981	223	25	is	be	AUX
taxlaw-8981	223	26	an	an	DET
taxlaw-8981	223	27	important	important	ADJ
taxlaw-8981	223	28	part	part	NOUN
taxlaw-8981	223	29	of	of	ADP
taxlaw-8981	223	30	understanding	understand	VERB
taxlaw-8981	223	31	simplification	simplification	NOUN
taxlaw-8981	223	32	.	.	PUNCT
taxlaw-8981	224	1	48	48	NUM
taxlaw-8981	225	1	thus	thus	ADV
taxlaw-8981	225	2	,	,	PUNCT
taxlaw-8981	225	3	this	this	DET
taxlaw-8981	225	4	article	article	NOUN
taxlaw-8981	225	5	considers	consider	VERB
taxlaw-8981	225	6	simplification	simplification	NOUN
taxlaw-8981	225	7	for	for	ADP
taxlaw-8981	225	8	both	both	PRON
taxlaw-8981	225	9	taxpayers	taxpayer	NOUN
taxlaw-8981	225	10	and	and	CCONJ
taxlaw-8981	225	11	tax	tax	NOUN
taxlaw-8981	225	12	authorities	authority	NOUN
taxlaw-8981	225	13	.	.	PUNCT
taxlaw-8981	226	1	ultimately	ultimately	ADV
taxlaw-8981	226	2	,	,	PUNCT
taxlaw-8981	226	3	this	this	DET
taxlaw-8981	226	4	part	part	NOUN
taxlaw-8981	226	5	explains	explain	VERB
taxlaw-8981	226	6	that	that	SCONJ
taxlaw-8981	226	7	the	the	DET
taxlaw-8981	226	8	decline	decline	NOUN
taxlaw-8981	226	9	in	in	ADP
taxlaw-8981	226	10	itemization	itemization	NOUN
taxlaw-8981	226	11	rates	rate	NOUN
taxlaw-8981	226	12	is	be	AUX
taxlaw-8981	226	13	a	a	DET
taxlaw-8981	226	14	better	well	ADJ
taxlaw-8981	226	15	proxy	proxy	NOUN
taxlaw-8981	226	16	for	for	ADP
taxlaw-8981	226	17	simplification	simplification	NOUN
taxlaw-8981	226	18	experienced	experience	VERB
taxlaw-8981	226	19	by	by	ADP
taxlaw-8981	226	20	tax	tax	NOUN
taxlaw-8981	226	21	authorities	authority	NOUN
taxlaw-8981	226	22	than	than	ADP
taxlaw-8981	226	23	for	for	ADP
taxlaw-8981	226	24	simplification	simplification	NOUN
taxlaw-8981	226	25	experienced	experience	VERB
taxlaw-8981	226	26	by	by	ADP
taxlaw-8981	226	27	taxpayers	taxpayer	NOUN
taxlaw-8981	226	28	.	.	PUNCT
taxlaw-8981	227	1	1	1	X
taxlaw-8981	227	2	.	.	X
taxlaw-8981	227	3	for	for	ADP
taxlaw-8981	227	4	taxpayers	taxpayer	NOUN
taxlaw-8981	227	5	the	the	DET
taxlaw-8981	227	6	decline	decline	NOUN
taxlaw-8981	227	7	in	in	ADP
taxlaw-8981	227	8	itemization	itemization	NOUN
taxlaw-8981	227	9	rates	rate	NOUN
taxlaw-8981	227	10	may	may	AUX
taxlaw-8981	227	11	not	not	PART
taxlaw-8981	227	12	be	be	AUX
taxlaw-8981	227	13	a	a	DET
taxlaw-8981	227	14	particularly	particularly	ADV
taxlaw-8981	227	15	good	good	ADJ
taxlaw-8981	227	16	proxy	proxy	NOUN
taxlaw-8981	227	17	for	for	ADP
taxlaw-8981	227	18	the	the	DET
taxlaw-8981	227	19	simplification	simplification	NOUN
taxlaw-8981	227	20	experienced	experience	VERB
taxlaw-8981	227	21	by	by	ADP
taxlaw-8981	227	22	taxpayers	taxpayer	NOUN
taxlaw-8981	227	23	.	.	PUNCT
taxlaw-8981	228	1	itemizing	itemize	VERB
taxlaw-8981	228	2	entails	entail	VERB
taxlaw-8981	228	3	several	several	ADJ
taxlaw-8981	228	4	steps	step	NOUN
taxlaw-8981	228	5	for	for	ADP
taxlaw-8981	228	6	taxpayers	taxpayer	NOUN
taxlaw-8981	228	7	,	,	PUNCT
taxlaw-8981	228	8	including	include	VERB
taxlaw-8981	228	9	keeping	keep	VERB
taxlaw-8981	228	10	records	record	NOUN
taxlaw-8981	228	11	of	of	ADP
taxlaw-8981	228	12	potential	potential	ADJ
taxlaw-8981	228	13	itemized	itemize	VERB
taxlaw-8981	228	14	deductions	deduction	NOUN
taxlaw-8981	228	15	,	,	PUNCT
taxlaw-8981	228	16	analyzing	analyze	VERB
taxlaw-8981	228	17	whether	whether	SCONJ
taxlaw-8981	228	18	those	those	DET
taxlaw-8981	228	19	deductions	deduction	NOUN
taxlaw-8981	228	20	are	be	AUX
taxlaw-8981	228	21	allowed	allow	VERB
taxlaw-8981	228	22	,	,	PUNCT
taxlaw-8981	228	23	computing	compute	VERB
taxlaw-8981	228	24	the	the	DET
taxlaw-8981	228	25	amount	amount	NOUN
taxlaw-8981	228	26	of	of	ADP
taxlaw-8981	228	27	allowed	allow	VERB
taxlaw-8981	228	28	itemized	itemize	VERB
taxlaw-8981	228	29	deductions	deduction	NOUN
taxlaw-8981	228	30	,	,	PUNCT
taxlaw-8981	228	31	deciding	decide	VERB
taxlaw-8981	228	32	whether	whether	SCONJ
taxlaw-8981	228	33	to	to	PART
taxlaw-8981	228	34	itemize	itemize	VERB
taxlaw-8981	228	35	,	,	PUNCT
taxlaw-8981	228	36	completing	complete	VERB
taxlaw-8981	228	37	and	and	CCONJ
taxlaw-8981	228	38	submitting	submit	VERB
taxlaw-8981	228	39	the	the	DET
taxlaw-8981	228	40	relevant	relevant	ADJ
taxlaw-8981	228	41	form	form	NOUN
taxlaw-8981	228	42	if	if	SCONJ
taxlaw-8981	228	43	they	they	PRON
taxlaw-8981	228	44	decide	decide	VERB
taxlaw-8981	228	45	to	to	PART
taxlaw-8981	228	46	itemize	itemize	VERB
taxlaw-8981	228	47	,	,	PUNCT
taxlaw-8981	228	48	dealing	deal	VERB
taxlaw-8981	228	49	with	with	ADP
taxlaw-8981	228	50	a	a	DET
taxlaw-8981	228	51	possible	possible	ADJ
taxlaw-8981	228	52	audit	audit	NOUN
taxlaw-8981	228	53	of	of	ADP
taxlaw-8981	228	54	their	their	PRON
taxlaw-8981	228	55	itemized	itemize	VERB
taxlaw-8981	228	56	deductions	deduction	NOUN
taxlaw-8981	228	57	,	,	PUNCT
taxlaw-8981	228	58	and	and	CCONJ
taxlaw-8981	228	59	planning	plan	VERB
taxlaw-8981	228	60	ahead	ahead	ADV
taxlaw-8981	228	61	about	about	ADP
taxlaw-8981	228	62	itemizing	itemize	VERB
taxlaw-8981	228	63	to	to	PART
taxlaw-8981	228	64	minimize	minimize	VERB
taxlaw-8981	228	65	their	their	PRON
taxlaw-8981	228	66	tax	tax	NOUN
taxlaw-8981	228	67	liability	liability	NOUN
taxlaw-8981	228	68	over	over	ADP
taxlaw-8981	228	69	multiple	multiple	ADJ
taxlaw-8981	228	70	years	year	NOUN
taxlaw-8981	228	71	.	.	PUNCT
taxlaw-8981	229	1	switching	switch	VERB
taxlaw-8981	229	2	from	from	ADP
taxlaw-8981	229	3	itemizing	itemize	VERB
taxlaw-8981	229	4	to	to	ADP
taxlaw-8981	229	5	taking	take	VERB
taxlaw-8981	229	6	the	the	DET
taxlaw-8981	229	7	standard	standard	ADJ
taxlaw-8981	229	8	deduction	deduction	NOUN
taxlaw-8981	229	9	simplifies	simplifie	NOUN
taxlaw-8981	229	10	some	some	PRON
taxlaw-8981	229	11	of	of	ADP
taxlaw-8981	229	12	these	these	DET
taxlaw-8981	229	13	steps	step	NOUN
taxlaw-8981	229	14	but	but	CCONJ
taxlaw-8981	229	15	not	not	PART
taxlaw-8981	229	16	others	other	NOUN
taxlaw-8981	229	17	.	.	PUNCT
taxlaw-8981	230	1	indeed	indeed	ADV
taxlaw-8981	230	2	,	,	PUNCT
taxlaw-8981	230	3	many	many	ADJ
taxlaw-8981	230	4	commentators	commentator	NOUN
taxlaw-8981	230	5	discussing	discuss	VERB
taxlaw-8981	230	6	the	the	DET
taxlaw-8981	230	7	tcja	tcja	NOUN
taxlaw-8981	230	8	’s	’s	PART
taxlaw-8981	230	9	itemization	itemization	NOUN
taxlaw-8981	230	10	-	-	PUNCT
taxlaw-8981	230	11	related	relate	VERB
taxlaw-8981	230	12	changes	change	NOUN
taxlaw-8981	230	13	expressed	express	VERB
taxlaw-8981	230	14	doubts	doubt	NOUN
taxlaw-8981	230	15	about	about	ADP
taxlaw-8981	230	16	whether	whether	SCONJ
taxlaw-8981	230	17	reduced	reduce	VERB
taxlaw-8981	230	18	itemization	itemization	NOUN
taxlaw-8981	230	19	would	would	AUX
taxlaw-8981	230	20	confer	confer	VERB
taxlaw-8981	230	21	material	material	ADJ
taxlaw-8981	230	22	simplification	simplification	NOUN
taxlaw-8981	230	23	benefits	benefit	NOUN
taxlaw-8981	230	24	.	.	PUNCT
taxlaw-8981	231	1	49	49	NUM
taxlaw-8981	231	2	this	this	PRON
taxlaw-8981	231	3	was	be	AUX
taxlaw-8981	231	4	because	because	SCONJ
taxlaw-8981	231	5	,	,	PUNCT
taxlaw-8981	231	6	among	among	ADP
taxlaw-8981	231	7	other	other	ADJ
taxlaw-8981	231	8	reasons	reason	NOUN
taxlaw-8981	231	9	,	,	PUNCT
taxlaw-8981	231	10	taxpayers	taxpayer	NOUN
taxlaw-8981	231	11	still	still	ADV
taxlaw-8981	231	12	“	"	PUNCT
taxlaw-8981	231	13	have	have	VERB
taxlaw-8981	231	14	to	to	PART
taxlaw-8981	231	15	do	do	VERB
taxlaw-8981	231	16	the	the	DET
taxlaw-8981	231	17	math	math	NOUN
taxlaw-8981	231	18	to	to	PART
taxlaw-8981	231	19	determine	determine	VERB
taxlaw-8981	231	20	if	if	SCONJ
taxlaw-8981	231	21	they	they	PRON
taxlaw-8981	231	22	should	should	AUX
taxlaw-8981	231	23	itemize	itemize	VERB
taxlaw-8981	231	24	,	,	PUNCT
taxlaw-8981	231	25	”	"	PUNCT
taxlaw-8981	231	26	meaning	mean	VERB
taxlaw-8981	231	27	that	that	SCONJ
taxlaw-8981	231	28	much	much	ADJ
taxlaw-8981	231	29	of	of	ADP
taxlaw-8981	231	30	the	the	DET
taxlaw-8981	231	31	simplification	simplification	NOUN
taxlaw-8981	231	32	benefit	benefit	NOUN
taxlaw-8981	231	33	of	of	ADP
taxlaw-8981	231	34	switching	switch	VERB
taxlaw-8981	231	35	to	to	ADP
taxlaw-8981	231	36	the	the	DET
taxlaw-8981	231	37	standard	standard	ADJ
taxlaw-8981	231	38	deduction	deduction	NOUN
taxlaw-8981	231	39	would	would	AUX
taxlaw-8981	231	40	be	be	AUX
taxlaw-8981	231	41	“	"	PUNCT
taxlaw-8981	231	42	illusory	illusory	ADJ
taxlaw-8981	231	43	.	.	PUNCT
taxlaw-8981	232	1	”50	”50	NOUN
taxlaw-8981	232	2	if	if	SCONJ
taxlaw-8981	232	3	a	a	DET
taxlaw-8981	232	4	taxpayer	taxpayer	NOUN
taxlaw-8981	232	5	does	do	AUX
taxlaw-8981	232	6	not	not	PART
taxlaw-8981	232	7	itemize	itemize	VERB
taxlaw-8981	232	8	,	,	PUNCT
taxlaw-8981	232	9	they51	they51	NOUN
taxlaw-8981	232	10	clearly	clearly	ADV
taxlaw-8981	232	11	do	do	AUX
taxlaw-8981	232	12	not	not	PART
taxlaw-8981	232	13	need	need	VERB
taxlaw-8981	232	14	to	to	PART
taxlaw-8981	232	15	complete	complete	VERB
taxlaw-8981	232	16	or	or	CCONJ
taxlaw-8981	232	17	submit	submit	VERB
taxlaw-8981	232	18	a	a	DET
taxlaw-8981	232	19	schedule	schedule	NOUN
taxlaw-8981	232	20	a	a	PRON
taxlaw-8981	232	21	with	with	ADP
taxlaw-8981	232	22	their	their	PRON
taxlaw-8981	232	23	federal	federal	ADJ
taxlaw-8981	232	24	income	income	NOUN
taxlaw-8981	232	25	tax	tax	NOUN
taxlaw-8981	232	26	returns	return	NOUN
taxlaw-8981	232	27	.	.	PUNCT
taxlaw-8981	233	1	in	in	ADP
taxlaw-8981	233	2	addition	addition	NOUN
taxlaw-8981	233	3	,	,	PUNCT
taxlaw-8981	233	4	if	if	SCONJ
taxlaw-8981	233	5	a	a	DET
taxlaw-8981	233	6	taxpayer	taxpayer	NOUN
taxlaw-8981	233	7	48	48	NUM
taxlaw-8981	233	8	see	see	NOUN
taxlaw-8981	233	9	,	,	PUNCT
taxlaw-8981	233	10	e.g.	e.g.	ADV
taxlaw-8981	233	11	,	,	PUNCT
taxlaw-8981	233	12	u.s	u.s	PROPN
taxlaw-8981	233	13	.	.	PROPN
taxlaw-8981	233	14	gov’t	gov’t	PROPN
taxlaw-8981	233	15	accountability	accountability	NOUN
taxlaw-8981	233	16	office	office	NOUN
taxlaw-8981	233	17	,	,	PUNCT
taxlaw-8981	233	18	understanding	understand	VERB
taxlaw-8981	233	19	the	the	DET
taxlaw-8981	233	20	tax	tax	NOUN
taxlaw-8981	233	21	reform	reform	NOUN
taxlaw-8981	233	22	debate	debate	VERB
taxlaw-8981	233	23	49	49	NUM
taxlaw-8981	233	24	-	-	SYM
taxlaw-8981	233	25	52	52	NUM
taxlaw-8981	233	26	(	(	PUNCT
taxlaw-8981	233	27	2005	2005	NUM
taxlaw-8981	233	28	)	)	PUNCT
taxlaw-8981	233	29	(	(	PUNCT
taxlaw-8981	233	30	discussing	discuss	VERB
taxlaw-8981	233	31	administrability	administrability	NOUN
taxlaw-8981	233	32	)	)	PUNCT
taxlaw-8981	233	33	;	;	PUNCT
taxlaw-8981	233	34	john	john	PROPN
taxlaw-8981	233	35	guyton	guyton	PROPN
taxlaw-8981	233	36	et	et	PROPN
taxlaw-8981	233	37	al	al	PROPN
taxlaw-8981	233	38	.	.	PROPN
taxlaw-8981	233	39	,	,	PUNCT
taxlaw-8981	233	40	tax	tax	NOUN
taxlaw-8981	233	41	compliance	compliance	NOUN
taxlaw-8981	233	42	burden	burden	NOUN
taxlaw-8981	233	43	1	1	NUM
taxlaw-8981	233	44	(	(	PUNCT
taxlaw-8981	233	45	2018	2018	NUM
taxlaw-8981	233	46	)	)	PUNCT
taxlaw-8981	233	47	(	(	PUNCT
taxlaw-8981	233	48	explaining	explain	VERB
taxlaw-8981	233	49	two	two	NUM
taxlaw-8981	233	50	sides	side	NOUN
taxlaw-8981	233	51	to	to	ADP
taxlaw-8981	233	52	tax	tax	NOUN
taxlaw-8981	233	53	compliance	compliance	NOUN
taxlaw-8981	233	54	burden	burden	NOUN
taxlaw-8981	233	55	:	:	PUNCT
taxlaw-8981	233	56	“	"	PUNCT
taxlaw-8981	233	57	the	the	DET
taxlaw-8981	233	58	burden	burden	NOUN
taxlaw-8981	233	59	experienced	experience	VERB
taxlaw-8981	233	60	by	by	ADP
taxlaw-8981	233	61	taxpayers	taxpayer	NOUN
taxlaw-8981	233	62	and	and	CCONJ
taxlaw-8981	233	63	the	the	DET
taxlaw-8981	233	64	administrative	administrative	ADJ
taxlaw-8981	233	65	costs	cost	NOUN
taxlaw-8981	233	66	incurred	incur	VERB
taxlaw-8981	233	67	by	by	ADP
taxlaw-8981	233	68	the	the	DET
taxlaw-8981	233	69	irs	irs	PROPN
taxlaw-8981	233	70	to	to	PART
taxlaw-8981	233	71	administer	administer	VERB
taxlaw-8981	233	72	the	the	DET
taxlaw-8981	233	73	tax	tax	NOUN
taxlaw-8981	233	74	code	code	NOUN
taxlaw-8981	233	75	”	"	PUNCT
taxlaw-8981	233	76	)	)	PUNCT
taxlaw-8981	233	77	;	;	PUNCT
taxlaw-8981	233	78	mccaffery	mccaffery	NOUN
taxlaw-8981	233	79	,	,	PUNCT
taxlaw-8981	233	80	supra	supra	PROPN
taxlaw-8981	233	81	note	note	NOUN
taxlaw-8981	233	82	39	39	NUM
taxlaw-8981	233	83	,	,	PUNCT
taxlaw-8981	233	84	at	at	ADP
taxlaw-8981	233	85	1272	1272	NUM
taxlaw-8981	233	86	(	(	PUNCT
taxlaw-8981	233	87	explaining	explain	VERB
taxlaw-8981	233	88	that	that	SCONJ
taxlaw-8981	233	89	simplicity	simplicity	NOUN
taxlaw-8981	233	90	and	and	CCONJ
taxlaw-8981	233	91	complexity	complexity	NOUN
taxlaw-8981	233	92	can	can	AUX
taxlaw-8981	233	93	also	also	ADV
taxlaw-8981	233	94	be	be	AUX
taxlaw-8981	233	95	evaluated	evaluate	VERB
taxlaw-8981	233	96	from	from	ADP
taxlaw-8981	233	97	different	different	ADJ
taxlaw-8981	233	98	perspectives	perspective	NOUN
taxlaw-8981	233	99	,	,	PUNCT
taxlaw-8981	233	100	including	include	VERB
taxlaw-8981	233	101	the	the	DET
taxlaw-8981	233	102	perspective	perspective	NOUN
taxlaw-8981	233	103	of	of	ADP
taxlaw-8981	233	104	“	"	PUNCT
taxlaw-8981	233	105	the	the	DET
taxlaw-8981	233	106	taxpayer	taxpayer	NOUN
taxlaw-8981	233	107	,	,	PUNCT
taxlaw-8981	233	108	the	the	DET
taxlaw-8981	233	109	tax	tax	NOUN
taxlaw-8981	233	110	preparer	preparer	NOUN
taxlaw-8981	233	111	,	,	PUNCT
taxlaw-8981	233	112	the	the	DET
taxlaw-8981	233	113	tax	tax	NOUN
taxlaw-8981	233	114	planner	planner	NOUN
taxlaw-8981	233	115	or	or	CCONJ
taxlaw-8981	233	116	advisor	advisor	NOUN
taxlaw-8981	233	117	,	,	PUNCT
taxlaw-8981	233	118	the	the	DET
taxlaw-8981	233	119	internal	internal	ADJ
taxlaw-8981	233	120	revenue	revenue	NOUN
taxlaw-8981	233	121	service	service	NOUN
taxlaw-8981	233	122	(	(	PUNCT
taxlaw-8981	233	123	irs	irs	PROPN
taxlaw-8981	233	124	)	)	PUNCT
taxlaw-8981	233	125	,	,	PUNCT
taxlaw-8981	233	126	the	the	DET
taxlaw-8981	233	127	courts	court	NOUN
taxlaw-8981	233	128	,	,	PUNCT
taxlaw-8981	233	129	the	the	DET
taxlaw-8981	233	130	tax	tax	NOUN
taxlaw-8981	233	131	legislative	legislative	ADJ
taxlaw-8981	233	132	system	system	NOUN
taxlaw-8981	233	133	,	,	PUNCT
taxlaw-8981	233	134	academics	academic	NOUN
taxlaw-8981	233	135	or	or	CCONJ
taxlaw-8981	233	136	economists	economist	NOUN
taxlaw-8981	233	137	”	"	PUNCT
taxlaw-8981	233	138	)	)	PUNCT
taxlaw-8981	233	139	;	;	PUNCT
taxlaw-8981	233	140	joel	joel	PROPN
taxlaw-8981	233	141	slemrod	slemrod	PROPN
taxlaw-8981	233	142	,	,	PUNCT
taxlaw-8981	233	143	optimal	optimal	ADJ
taxlaw-8981	233	144	tax	tax	NOUN
taxlaw-8981	233	145	simplification	simplification	NOUN
taxlaw-8981	233	146	:	:	PUNCT
taxlaw-8981	233	147	toward	toward	ADP
taxlaw-8981	233	148	a	a	DET
taxlaw-8981	233	149	framework	framework	NOUN
taxlaw-8981	233	150	for	for	ADP
taxlaw-8981	233	151	analysis	analysis	NOUN
taxlaw-8981	233	152	,	,	PUNCT
taxlaw-8981	233	153	76	76	NUM
taxlaw-8981	233	154	proc	proc	NOUN
taxlaw-8981	233	155	.	.	PUNCT
taxlaw-8981	234	1	ann	ann	PROPN
taxlaw-8981	234	2	.	.	PUNCT
taxlaw-8981	234	3	conf	conf	PROPN
taxlaw-8981	234	4	.	.	PUNCT
taxlaw-8981	235	1	on	on	ADP
taxlaw-8981	235	2	tax’n	tax’n	NUM
taxlaw-8981	235	3	nat’l	nat’l	NOUN
taxlaw-8981	235	4	tax	tax	NOUN
taxlaw-8981	235	5	ass’n	ass’n	PROPN
taxlaw-8981	235	6	158	158	NUM
taxlaw-8981	235	7	(	(	PUNCT
taxlaw-8981	235	8	1983	1983	NUM
taxlaw-8981	235	9	)	)	PUNCT
taxlaw-8981	235	10	(	(	PUNCT
taxlaw-8981	235	11	“	"	PUNCT
taxlaw-8981	235	12	characterize[ing	characterize[e	VERB
taxlaw-8981	235	13	]	]	PUNCT
taxlaw-8981	235	14	a	a	DET
taxlaw-8981	235	15	tax	tax	NOUN
taxlaw-8981	235	16	system	system	NOUN
taxlaw-8981	235	17	's	's	PART
taxlaw-8981	235	18	simplicity	simplicity	NOUN
taxlaw-8981	235	19	by	by	ADP
taxlaw-8981	235	20	the	the	DET
taxlaw-8981	235	21	value	value	NOUN
taxlaw-8981	235	22	of	of	ADP
taxlaw-8981	235	23	the	the	DET
taxlaw-8981	235	24	resources	resource	NOUN
taxlaw-8981	235	25	that	that	PRON
taxlaw-8981	235	26	are	be	AUX
taxlaw-8981	235	27	expended	expend	VERB
taxlaw-8981	235	28	in	in	ADP
taxlaw-8981	235	29	complying	comply	VERB
taxlaw-8981	235	30	with	with	ADP
taxlaw-8981	235	31	the	the	DET
taxlaw-8981	235	32	law	law	NOUN
taxlaw-8981	235	33	and	and	CCONJ
taxlaw-8981	235	34	enforcing	enforce	VERB
taxlaw-8981	235	35	the	the	DET
taxlaw-8981	235	36	law	law	NOUN
taxlaw-8981	235	37	.	.	PUNCT
taxlaw-8981	235	38	”	"	PUNCT
taxlaw-8981	235	39	)	)	PUNCT
taxlaw-8981	235	40	.	.	PUNCT
taxlaw-8981	236	1	49	49	NUM
taxlaw-8981	236	2	see	see	VERB
taxlaw-8981	236	3	,	,	PUNCT
taxlaw-8981	236	4	e.g.	e.g.	ADV
taxlaw-8981	236	5	,	,	PUNCT
taxlaw-8981	236	6	omri	omri	PROPN
taxlaw-8981	236	7	marian	marian	PROPN
taxlaw-8981	236	8	,	,	PUNCT
taxlaw-8981	236	9	we	we	PRON
taxlaw-8981	236	10	have	have	AUX
taxlaw-8981	236	11	been	be	AUX
taxlaw-8981	236	12	promised	promise	VERB
taxlaw-8981	236	13	a	a	DET
taxlaw-8981	236	14	postcard	postcard	NOUN
taxlaw-8981	236	15	.	.	PUNCT
taxlaw-8981	237	1	we	we	PRON
taxlaw-8981	237	2	did	do	AUX
taxlaw-8981	237	3	n’t	not	PART
taxlaw-8981	237	4	get	get	VERB
taxlaw-8981	237	5	a	a	DET
taxlaw-8981	237	6	postcard	postcard	NOUN
taxlaw-8981	237	7	.	.	PUNCT
taxlaw-8981	238	1	,	,	PUNCT
taxlaw-8981	238	2	am	be	AUX
taxlaw-8981	238	3	.	.	PUNCT
taxlaw-8981	238	4	enterprise	enterprise	NOUN
taxlaw-8981	238	5	inst	inst	PROPN
taxlaw-8981	238	6	.	.	PUNCT
taxlaw-8981	239	1	(	(	PUNCT
taxlaw-8981	239	2	nov	nov	PROPN
taxlaw-8981	239	3	.	.	PROPN
taxlaw-8981	239	4	4	4	NUM
taxlaw-8981	239	5	,	,	PUNCT
taxlaw-8981	239	6	2019	2019	NUM
taxlaw-8981	239	7	)	)	PUNCT
taxlaw-8981	239	8	https://www.aei.org/economics/we-have-been-promised-apost	https://www.aei.org/economics/we-have-been-promised-apost	VERB
taxlaw-8981	239	9	card	card	NOUN
taxlaw-8981	239	10	-	-	PUNCT
taxlaw-8981	239	11	we	we	PRON
taxlaw-8981	239	12	-	-	PUNCT
taxlaw-8981	239	13	didnt	didnt	AUX
taxlaw-8981	239	14	-	-	PUNCT
taxlaw-8981	239	15	get	get	VERB
taxlaw-8981	239	16	-	-	PUNCT
taxlaw-8981	239	17	a	a	DET
taxlaw-8981	239	18	-	-	PUNCT
taxlaw-8981	239	19	post	post	NOUN
taxlaw-8981	239	20	card/	card/	NOUN
taxlaw-8981	239	21	[	[	X
taxlaw-8981	239	22	https://perma.cc/l49b-5vt2	https://perma.cc/l49b-5vt2	X
taxlaw-8981	239	23	]	]	PUNCT
taxlaw-8981	239	24	.	.	PUNCT
taxlaw-8981	240	1	commentators	commentator	NOUN
taxlaw-8981	240	2	also	also	ADV
taxlaw-8981	240	3	discussed	discuss	VERB
taxlaw-8981	240	4	the	the	DET
taxlaw-8981	240	5	simplifying	simplifying	NOUN
taxlaw-8981	240	6	or	or	CCONJ
taxlaw-8981	240	7	complexifying	complexify	VERB
taxlaw-8981	240	8	impact	impact	NOUN
taxlaw-8981	240	9	that	that	PRON
taxlaw-8981	240	10	other	other	ADJ
taxlaw-8981	240	11	tcja	tcja	ADJ
taxlaw-8981	240	12	provisions	provision	NOUN
taxlaw-8981	240	13	would	would	AUX
taxlaw-8981	240	14	have	have	VERB
taxlaw-8981	240	15	on	on	ADP
taxlaw-8981	240	16	individual	individual	ADJ
taxlaw-8981	240	17	taxpayers	taxpayer	NOUN
taxlaw-8981	240	18	.	.	PUNCT
taxlaw-8981	241	1	this	this	DET
taxlaw-8981	241	2	article	article	NOUN
taxlaw-8981	241	3	,	,	PUNCT
taxlaw-8981	241	4	however	however	ADV
taxlaw-8981	241	5	,	,	PUNCT
taxlaw-8981	241	6	focuses	focus	VERB
taxlaw-8981	241	7	on	on	ADP
taxlaw-8981	241	8	evaluating	evaluate	VERB
taxlaw-8981	241	9	the	the	DET
taxlaw-8981	241	10	simplification	simplification	NOUN
taxlaw-8981	241	11	impact	impact	NOUN
taxlaw-8981	241	12	of	of	ADP
taxlaw-8981	241	13	only	only	ADJ
taxlaw-8981	241	14	provisions	provision	NOUN
taxlaw-8981	241	15	that	that	PRON
taxlaw-8981	241	16	were	be	AUX
taxlaw-8981	241	17	intended	intend	VERB
taxlaw-8981	241	18	to	to	PART
taxlaw-8981	241	19	simplify	simplify	VERB
taxlaw-8981	241	20	.	.	PUNCT
taxlaw-8981	242	1	50	50	NUM
taxlaw-8981	242	2	daniel	daniel	PROPN
taxlaw-8981	242	3	shefter	shefter	NOUN
taxlaw-8981	242	4	,	,	PUNCT
taxlaw-8981	242	5	tax	tax	NOUN
taxlaw-8981	242	6	reform	reform	NOUN
taxlaw-8981	242	7	:	:	PUNCT
taxlaw-8981	242	8	we	we	PRON
taxlaw-8981	242	9	could	could	AUX
taxlaw-8981	242	10	have	have	AUX
taxlaw-8981	242	11	done	do	VERB
taxlaw-8981	242	12	so	so	ADV
taxlaw-8981	242	13	much	much	ADV
taxlaw-8981	242	14	better	well	ADJ
taxlaw-8981	242	15	!	!	PUNCT
taxlaw-8981	242	16	,	,	PUNCT
taxlaw-8981	242	17	158	158	NUM
taxlaw-8981	242	18	tax	tax	NOUN
taxlaw-8981	242	19	notes	note	NOUN
taxlaw-8981	242	20	389	389	NUM
taxlaw-8981	242	21	,	,	PUNCT
taxlaw-8981	242	22	390	390	NUM
taxlaw-8981	242	23	(	(	PUNCT
taxlaw-8981	242	24	jan	jan	PROPN
taxlaw-8981	242	25	.	.	PROPN
taxlaw-8981	242	26	15	15	NUM
taxlaw-8981	242	27	,	,	PUNCT
taxlaw-8981	242	28	2018	2018	NUM
taxlaw-8981	242	29	)	)	PUNCT
taxlaw-8981	242	30	.	.	PUNCT
taxlaw-8981	242	31	51	51	NUM
taxlaw-8981	243	1	this	this	DET
taxlaw-8981	243	2	article	article	NOUN
taxlaw-8981	243	3	uses	use	VERB
taxlaw-8981	243	4	the	the	DET
taxlaw-8981	243	5	epicene	epicene	ADJ
taxlaw-8981	243	6	singular	singular	NOUN
taxlaw-8981	243	7	“	"	PUNCT
taxlaw-8981	243	8	they	they	PRON
taxlaw-8981	243	9	”	"	PUNCT
taxlaw-8981	243	10	to	to	PART
taxlaw-8981	243	11	refer	refer	VERB
taxlaw-8981	243	12	to	to	ADP
taxlaw-8981	243	13	individual	individual	ADJ
taxlaw-8981	243	14	(	(	PUNCT
taxlaw-8981	243	15	singular	singular	PROPN
taxlaw-8981	243	16	)	)	PUNCT
taxlaw-8981	243	17	taxpayers	taxpayer	NOUN
taxlaw-8981	243	18	in	in	ADP
taxlaw-8981	243	19	a	a	DET
taxlaw-8981	243	20	gender	gender	NOUN
taxlaw-8981	243	21	-	-	PUNCT
taxlaw-8981	243	22	neutral	neutral	ADJ
taxlaw-8981	243	23	way	way	NOUN
taxlaw-8981	243	24	.	.	PUNCT
taxlaw-8981	244	1	see	see	VERB
taxlaw-8981	244	2	merriam	merriam	PROPN
taxlaw-8981	244	3	-	-	PUNCT
taxlaw-8981	244	4	webster	webster	PROPN
taxlaw-8981	244	5	dictionary	dictionary	PROPN
taxlaw-8981	244	6	,	,	PUNCT
taxlaw-8981	244	7	https://www.merriamwebster.com/dictionary/	https://www.merriamwebster.com/dictionary/	PUNCT
taxlaw-8981	244	8	they	they	PRON
taxlaw-8981	245	1	[	[	X
taxlaw-8981	245	2	https://perma.cc/36fr-vmpy	https://perma.cc/36fr-vmpy	X
taxlaw-8981	245	3	]	]	X
taxlaw-8981	245	4	(	(	PUNCT
taxlaw-8981	245	5	providing	provide	VERB
taxlaw-8981	245	6	that	that	SCONJ
taxlaw-8981	245	7	one	one	NUM
taxlaw-8981	245	8	definition	definition	NOUN
taxlaw-8981	245	9	of	of	ADP
taxlaw-8981	245	10	“	"	PUNCT
taxlaw-8981	245	11	they	they	PRON
taxlaw-8981	245	12	”	"	PUNCT
taxlaw-8981	245	13	is	be	AUX
taxlaw-8981	245	14	as	as	ADP
taxlaw-8981	245	15	a	a	DET
taxlaw-8981	245	16	pronoun	pronoun	NOUN
taxlaw-8981	245	17	that	that	PRON
taxlaw-8981	245	18	is	be	AUX
taxlaw-8981	245	19	“	"	PUNCT
taxlaw-8981	245	20	used	use	VERB
taxlaw-8981	245	21	with	with	ADP
taxlaw-8981	245	22	a	a	DET
taxlaw-8981	245	23	singular	singular	ADJ
taxlaw-8981	245	24	antecedent	antecedent	NOUN
taxlaw-8981	245	25	to	to	PART
taxlaw-8981	245	26	refer	refer	VERB
taxlaw-8981	245	27	to	to	ADP
taxlaw-8981	245	28	an	an	DET
taxlaw-8981	245	29	unknown	unknown	ADJ
taxlaw-8981	245	30	or	or	CCONJ
taxlaw-8981	245	31	unspecified	unspecified	ADJ
taxlaw-8981	245	32	person	person	NOUN
taxlaw-8981	245	33	”	"	PUNCT
taxlaw-8981	245	34	)	)	PUNCT
taxlaw-8981	245	35	;	;	PUNCT
taxlaw-8981	245	36	aba	aba	PROPN
taxlaw-8981	245	37	style	style	NOUN
taxlaw-8981	245	38	,	,	PUNCT
taxlaw-8981	245	39	singular	singular	ADJ
taxlaw-8981	245	40	“	"	PUNCT
taxlaw-8981	245	41	they	they	PRON
taxlaw-8981	245	42	”	"	PUNCT
taxlaw-8981	245	43	https://apastyle.apa.org/style-grammarguidelines/grammar/singular-they	https://apastyle.apa.org/style-grammarguidelines/grammar/singular-they	PROPN
taxlaw-8981	246	1	[	[	X
taxlaw-8981	246	2	https://	https://	PROPN
taxlaw-8981	246	3	perma.cc/ye54-r5a9	perma.cc/ye54-r5a9	X
taxlaw-8981	246	4	]	]	X
taxlaw-8981	246	5	(	(	PUNCT
taxlaw-8981	246	6	endorsing	endorse	VERB
taxlaw-8981	246	7	the	the	DET
taxlaw-8981	246	8	use	use	NOUN
taxlaw-8981	246	9	of	of	ADP
taxlaw-8981	246	10	the	the	DET
taxlaw-8981	246	11	singular	singular	NOUN
taxlaw-8981	246	12	“	"	PUNCT
taxlaw-8981	246	13	they	they	PRON
taxlaw-8981	246	14	”	"	PUNCT
taxlaw-8981	246	15	as	as	ADP
taxlaw-8981	246	16	part	part	NOUN
taxlaw-8981	246	17	of	of	ADP
taxlaw-8981	246	18	apa	apa	PROPN
taxlaw-8981	246	19	style	style	NOUN
taxlaw-8981	246	20	and	and	CCONJ
taxlaw-8981	246	21	explaining	explain	VERB
taxlaw-8981	246	22	the	the	DET
taxlaw-8981	246	23	singular	singular	NOUN
taxlaw-8981	246	24	“	"	PUNCT
taxlaw-8981	246	25	they	they	PRON
taxlaw-8981	246	26	”	"	PUNCT
taxlaw-8981	246	27	is	be	AUX
taxlaw-8981	246	28	used	use	VERB
taxlaw-8981	246	29	“	"	PUNCT
taxlaw-8981	246	30	as	as	ADP
taxlaw-8981	246	31	a	a	DET
taxlaw-8981	246	32	generic	generic	ADJ
taxlaw-8981	246	33	third	third	ADJ
taxlaw-8981	246	34	-	-	PUNCT
taxlaw-8981	246	35	person	person	NOUN
taxlaw-8981	247	1	https://www.merriam-webster.com/dictionary/%20they	https://www.merriam-webster.com/dictionary/%20they	INTJ
taxlaw-8981	247	2	https://www.merriam-webster.com/dictionary/%20they	https://www.merriam-webster.com/dictionary/%20they	INTJ
taxlaw-8981	248	1	https://apastyle.apa.org/style-grammar-guidelines/grammar/singular-they	https://apastyle.apa.org/style-grammar-guidelines/grammar/singular-they	INTJ
taxlaw-8981	248	2	https://apastyle.apa.org/style-grammar-guidelines/grammar/singular-they	https://apastyle.apa.org/style-grammar-guidelines/grammar/singular-they	PROPN
taxlaw-8981	248	3	12	12	NUM
taxlaw-8981	248	4	columbia	columbia	PROPN
taxlaw-8981	248	5	journal	journal	PROPN
taxlaw-8981	248	6	of	of	ADP
taxlaw-8981	248	7	tax	tax	NOUN
taxlaw-8981	248	8	law	law	NOUN
taxlaw-8981	249	1	[	[	X
taxlaw-8981	249	2	vol	vol	NOUN
taxlaw-8981	249	3	:	:	PUNCT
taxlaw-8981	249	4	13:1	13:1	NUM
taxlaw-8981	249	5	takes	take	VERB
taxlaw-8981	249	6	the	the	DET
taxlaw-8981	249	7	standard	standard	ADJ
taxlaw-8981	249	8	deduction	deduction	NOUN
taxlaw-8981	249	9	,	,	PUNCT
taxlaw-8981	249	10	there	there	PRON
taxlaw-8981	249	11	is	be	VERB
taxlaw-8981	249	12	no	no	DET
taxlaw-8981	249	13	risk	risk	NOUN
taxlaw-8981	249	14	of	of	ADP
taxlaw-8981	249	15	a	a	DET
taxlaw-8981	249	16	dispute	dispute	NOUN
taxlaw-8981	249	17	with	with	ADP
taxlaw-8981	249	18	the	the	DET
taxlaw-8981	249	19	irs	irs	PROPN
taxlaw-8981	249	20	about	about	ADP
taxlaw-8981	249	21	their	their	PRON
taxlaw-8981	249	22	itemized	itemize	VERB
taxlaw-8981	249	23	deductions	deduction	NOUN
taxlaw-8981	249	24	.	.	PUNCT
taxlaw-8981	250	1	thus	thus	ADV
taxlaw-8981	250	2	,	,	PUNCT
taxlaw-8981	250	3	these	these	DET
taxlaw-8981	250	4	sources	source	NOUN
taxlaw-8981	250	5	of	of	ADP
taxlaw-8981	250	6	complexity	complexity	NOUN
taxlaw-8981	250	7	are	be	AUX
taxlaw-8981	250	8	eliminated	eliminate	VERB
taxlaw-8981	250	9	for	for	ADP
taxlaw-8981	250	10	any	any	DET
taxlaw-8981	250	11	taxpayer	taxpayer	NOUN
taxlaw-8981	250	12	who	who	PRON
taxlaw-8981	250	13	switches	switch	VERB
taxlaw-8981	250	14	from	from	ADP
taxlaw-8981	250	15	itemizing	itemize	VERB
taxlaw-8981	250	16	to	to	ADP
taxlaw-8981	250	17	taking	take	VERB
taxlaw-8981	250	18	the	the	DET
taxlaw-8981	250	19	standard	standard	ADJ
taxlaw-8981	250	20	deduction	deduction	NOUN
taxlaw-8981	250	21	.	.	PUNCT
taxlaw-8981	251	1	a	a	DET
taxlaw-8981	251	2	taxpayer	taxpayer	NOUN
taxlaw-8981	251	3	who	who	PRON
taxlaw-8981	251	4	switched	switch	VERB
taxlaw-8981	251	5	to	to	ADP
taxlaw-8981	251	6	the	the	DET
taxlaw-8981	251	7	standard	standard	ADJ
taxlaw-8981	251	8	deduction	deduction	NOUN
taxlaw-8981	251	9	after	after	ADP
taxlaw-8981	251	10	the	the	DET
taxlaw-8981	251	11	tcja	tcja	NOUN
taxlaw-8981	251	12	,	,	PUNCT
taxlaw-8981	251	13	however	however	ADV
taxlaw-8981	251	14	,	,	PUNCT
taxlaw-8981	251	15	might	might	AUX
taxlaw-8981	251	16	still	still	ADV
taxlaw-8981	251	17	have	have	AUX
taxlaw-8981	251	18	kept	keep	VERB
taxlaw-8981	251	19	records	record	NOUN
taxlaw-8981	251	20	of	of	ADP
taxlaw-8981	251	21	their	their	PRON
taxlaw-8981	251	22	possible	possible	ADJ
taxlaw-8981	251	23	itemized	itemize	VERB
taxlaw-8981	251	24	deductions	deduction	NOUN
taxlaw-8981	251	25	,	,	PUNCT
taxlaw-8981	251	26	analyzed	analyze	VERB
taxlaw-8981	251	27	whether	whether	SCONJ
taxlaw-8981	251	28	each	each	DET
taxlaw-8981	251	29	potential	potential	ADJ
taxlaw-8981	251	30	itemized	itemize	VERB
taxlaw-8981	251	31	deduction	deduction	NOUN
taxlaw-8981	251	32	was	be	AUX
taxlaw-8981	251	33	allowed	allow	VERB
taxlaw-8981	251	34	,	,	PUNCT
taxlaw-8981	251	35	computed	compute	VERB
taxlaw-8981	251	36	their	their	PRON
taxlaw-8981	251	37	total	total	ADJ
taxlaw-8981	251	38	amount	amount	NOUN
taxlaw-8981	251	39	of	of	ADP
taxlaw-8981	251	40	itemized	itemize	VERB
taxlaw-8981	251	41	deductions	deduction	NOUN
taxlaw-8981	251	42	allowed	allow	VERB
taxlaw-8981	251	43	,	,	PUNCT
taxlaw-8981	251	44	and	and	CCONJ
taxlaw-8981	251	45	compared	compare	VERB
taxlaw-8981	251	46	that	that	DET
taxlaw-8981	251	47	total	total	NOUN
taxlaw-8981	251	48	to	to	ADP
taxlaw-8981	251	49	the	the	DET
taxlaw-8981	251	50	standard	standard	ADJ
taxlaw-8981	251	51	deduction	deduction	NOUN
taxlaw-8981	251	52	,	,	PUNCT
taxlaw-8981	251	53	before	before	ADP
taxlaw-8981	251	54	determining	determine	VERB
taxlaw-8981	251	55	that	that	SCONJ
taxlaw-8981	251	56	the	the	DET
taxlaw-8981	251	57	standard	standard	ADJ
taxlaw-8981	251	58	deduction	deduction	NOUN
taxlaw-8981	251	59	was	be	AUX
taxlaw-8981	251	60	larger	large	ADJ
taxlaw-8981	251	61	than	than	ADP
taxlaw-8981	251	62	their	their	PRON
taxlaw-8981	251	63	itemized	itemize	VERB
taxlaw-8981	251	64	deductions	deduction	NOUN
taxlaw-8981	251	65	and	and	CCONJ
taxlaw-8981	251	66	opting	opt	VERB
taxlaw-8981	251	67	to	to	PART
taxlaw-8981	251	68	take	take	VERB
taxlaw-8981	251	69	the	the	DET
taxlaw-8981	251	70	standard	standard	ADJ
taxlaw-8981	251	71	deduction	deduction	NOUN
taxlaw-8981	251	72	.	.	PUNCT
taxlaw-8981	252	1	thus	thus	ADV
taxlaw-8981	252	2	,	,	PUNCT
taxlaw-8981	252	3	even	even	ADV
taxlaw-8981	252	4	if	if	SCONJ
taxlaw-8981	252	5	a	a	DET
taxlaw-8981	252	6	taxpayer	taxpayer	NOUN
taxlaw-8981	252	7	did	do	AUX
taxlaw-8981	252	8	not	not	PART
taxlaw-8981	252	9	itemize	itemize	VERB
taxlaw-8981	252	10	,	,	PUNCT
taxlaw-8981	252	11	those	those	DET
taxlaw-8981	252	12	preliminary	preliminary	ADJ
taxlaw-8981	252	13	steps	step	NOUN
taxlaw-8981	252	14	,	,	PUNCT
taxlaw-8981	252	15	if	if	SCONJ
taxlaw-8981	252	16	taken	take	VERB
taxlaw-8981	252	17	,	,	PUNCT
taxlaw-8981	252	18	may	may	AUX
taxlaw-8981	252	19	have	have	AUX
taxlaw-8981	252	20	required	require	VERB
taxlaw-8981	252	21	significant	significant	ADJ
taxlaw-8981	252	22	time	time	NOUN
taxlaw-8981	252	23	and	and	CCONJ
taxlaw-8981	252	24	effort	effort	NOUN
taxlaw-8981	252	25	for	for	ADP
taxlaw-8981	252	26	the	the	DET
taxlaw-8981	252	27	taxpayer	taxpayer	NOUN
taxlaw-8981	252	28	,	,	PUNCT
taxlaw-8981	252	29	especially	especially	ADV
taxlaw-8981	252	30	if	if	SCONJ
taxlaw-8981	252	31	they	they	PRON
taxlaw-8981	252	32	prepared	prepare	VERB
taxlaw-8981	252	33	their	their	PRON
taxlaw-8981	252	34	returns	return	NOUN
taxlaw-8981	252	35	themselves	themselves	PRON
taxlaw-8981	252	36	.	.	PUNCT
taxlaw-8981	253	1	the	the	DET
taxlaw-8981	253	2	time	time	NOUN
taxlaw-8981	253	3	spent	spend	VERB
taxlaw-8981	253	4	on	on	ADP
taxlaw-8981	253	5	these	these	DET
taxlaw-8981	253	6	steps	step	NOUN
taxlaw-8981	253	7	was	be	AUX
taxlaw-8981	253	8	almost	almost	ADV
taxlaw-8981	253	9	certainly	certainly	ADV
taxlaw-8981	253	10	lower	low	ADJ
taxlaw-8981	253	11	for	for	SCONJ
taxlaw-8981	253	12	the	the	DET
taxlaw-8981	253	13	~95	~95	NOUN
taxlaw-8981	253	14	%	%	NOUN
taxlaw-8981	253	15	of	of	ADP
taxlaw-8981	253	16	taxpayers	taxpayer	NOUN
taxlaw-8981	253	17	who	who	PRON
taxlaw-8981	253	18	use	use	VERB
taxlaw-8981	253	19	a	a	DET
taxlaw-8981	253	20	tax	tax	NOUN
taxlaw-8981	253	21	preparer	preparer	NOUN
taxlaw-8981	253	22	or	or	CCONJ
taxlaw-8981	253	23	tax	tax	NOUN
taxlaw-8981	253	24	return	return	NOUN
taxlaw-8981	253	25	software52	software52	NOUN
taxlaw-8981	253	26	because	because	SCONJ
taxlaw-8981	253	27	the	the	DET
taxlaw-8981	253	28	preparer	preparer	NOUN
taxlaw-8981	253	29	or	or	CCONJ
taxlaw-8981	253	30	the	the	DET
taxlaw-8981	253	31	software	software	NOUN
taxlaw-8981	253	32	generally	generally	ADV
taxlaw-8981	253	33	does	do	VERB
taxlaw-8981	253	34	most	most	ADJ
taxlaw-8981	253	35	of	of	ADP
taxlaw-8981	253	36	the	the	DET
taxlaw-8981	253	37	analysis	analysis	NOUN
taxlaw-8981	253	38	.	.	PUNCT
taxlaw-8981	254	1	however	however	ADV
taxlaw-8981	254	2	,	,	PUNCT
taxlaw-8981	254	3	even	even	ADV
taxlaw-8981	254	4	taxpayers	taxpayer	NOUN
taxlaw-8981	254	5	who	who	PRON
taxlaw-8981	254	6	use	use	VERB
taxlaw-8981	254	7	software	software	NOUN
taxlaw-8981	254	8	or	or	CCONJ
taxlaw-8981	254	9	a	a	DET
taxlaw-8981	254	10	tax	tax	NOUN
taxlaw-8981	254	11	preparer	preparer	NOUN
taxlaw-8981	254	12	might	might	AUX
taxlaw-8981	254	13	have	have	AUX
taxlaw-8981	254	14	spent	spend	VERB
taxlaw-8981	254	15	time	time	NOUN
taxlaw-8981	254	16	and	and	CCONJ
taxlaw-8981	254	17	effort	effort	NOUN
taxlaw-8981	254	18	collecting	collect	VERB
taxlaw-8981	254	19	records	record	NOUN
taxlaw-8981	254	20	of	of	ADP
taxlaw-8981	254	21	their	their	PRON
taxlaw-8981	254	22	possible	possible	ADJ
taxlaw-8981	254	23	itemized	itemize	VERB
taxlaw-8981	254	24	deductions	deduction	NOUN
taxlaw-8981	254	25	.	.	PUNCT
taxlaw-8981	255	1	admittedly	admittedly	ADV
taxlaw-8981	255	2	,	,	PUNCT
taxlaw-8981	255	3	some	some	DET
taxlaw-8981	255	4	taxpayers	taxpayer	NOUN
taxlaw-8981	255	5	might	might	AUX
taxlaw-8981	255	6	have	have	AUX
taxlaw-8981	255	7	skipped	skip	VERB
taxlaw-8981	255	8	the	the	DET
taxlaw-8981	255	9	preliminary	preliminary	ADJ
taxlaw-8981	255	10	steps	step	NOUN
taxlaw-8981	255	11	and	and	CCONJ
taxlaw-8981	255	12	taken	take	VERB
taxlaw-8981	255	13	the	the	DET
taxlaw-8981	255	14	standard	standard	ADJ
taxlaw-8981	255	15	deduction	deduction	NOUN
taxlaw-8981	255	16	without	without	ADP
taxlaw-8981	255	17	analyzing	analyze	VERB
taxlaw-8981	255	18	their	their	PRON
taxlaw-8981	255	19	possible	possible	ADJ
taxlaw-8981	255	20	itemized	itemize	VERB
taxlaw-8981	255	21	deductions	deduction	NOUN
taxlaw-8981	255	22	.	.	PUNCT
taxlaw-8981	256	1	for	for	ADP
taxlaw-8981	256	2	these	these	DET
taxlaw-8981	256	3	taxpayers	taxpayer	NOUN
taxlaw-8981	256	4	,	,	PUNCT
taxlaw-8981	256	5	taking	take	VERB
taxlaw-8981	256	6	the	the	DET
taxlaw-8981	256	7	standard	standard	ADJ
taxlaw-8981	256	8	deduction	deduction	NOUN
taxlaw-8981	256	9	was	be	AUX
taxlaw-8981	256	10	likely	likely	ADJ
taxlaw-8981	256	11	quite	quite	ADV
taxlaw-8981	256	12	simple	simple	ADJ
taxlaw-8981	256	13	.	.	PUNCT
taxlaw-8981	257	1	the	the	DET
taxlaw-8981	257	2	number	number	NOUN
taxlaw-8981	257	3	of	of	ADP
taxlaw-8981	257	4	taxpayers	taxpayer	NOUN
taxlaw-8981	257	5	who	who	PRON
taxlaw-8981	257	6	take	take	VERB
taxlaw-8981	257	7	this	this	DET
taxlaw-8981	257	8	simpler	simple	ADJ
taxlaw-8981	257	9	approach	approach	NOUN
taxlaw-8981	257	10	should	should	AUX
taxlaw-8981	257	11	grow	grow	VERB
taxlaw-8981	257	12	over	over	ADP
taxlaw-8981	257	13	time	time	NOUN
taxlaw-8981	257	14	if	if	SCONJ
taxlaw-8981	257	15	,	,	PUNCT
taxlaw-8981	257	16	as	as	SCONJ
taxlaw-8981	257	17	taxpayers	taxpayer	NOUN
taxlaw-8981	257	18	adjust	adjust	VERB
taxlaw-8981	257	19	to	to	ADP
taxlaw-8981	257	20	post	post	ADJ
taxlaw-8981	257	21	-	-	ADJ
taxlaw-8981	257	22	tcja	tcja	ADJ
taxlaw-8981	257	23	law	law	NOUN
taxlaw-8981	257	24	,	,	PUNCT
taxlaw-8981	257	25	they	they	PRON
taxlaw-8981	257	26	grow	grow	VERB
taxlaw-8981	257	27	increasingly	increasingly	ADV
taxlaw-8981	257	28	confident	confident	ADJ
taxlaw-8981	257	29	that	that	SCONJ
taxlaw-8981	257	30	they	they	PRON
taxlaw-8981	257	31	will	will	AUX
taxlaw-8981	257	32	continue	continue	VERB
taxlaw-8981	257	33	to	to	PART
taxlaw-8981	257	34	take	take	VERB
taxlaw-8981	257	35	the	the	DET
taxlaw-8981	257	36	standard	standard	ADJ
taxlaw-8981	257	37	deduction	deduction	NOUN
taxlaw-8981	257	38	.	.	PUNCT
taxlaw-8981	258	1	nevertheless	nevertheless	ADV
taxlaw-8981	258	2	,	,	PUNCT
taxlaw-8981	258	3	it	it	PRON
taxlaw-8981	258	4	is	be	AUX
taxlaw-8981	258	5	likely	likely	ADJ
taxlaw-8981	258	6	that	that	SCONJ
taxlaw-8981	258	7	some	some	DET
taxlaw-8981	258	8	taxpayers	taxpayer	NOUN
taxlaw-8981	258	9	who	who	PRON
taxlaw-8981	258	10	itemized	itemize	VERB
taxlaw-8981	258	11	deductions	deduction	NOUN
taxlaw-8981	258	12	for	for	ADP
taxlaw-8981	258	13	2017	2017	NUM
taxlaw-8981	258	14	and	and	CCONJ
taxlaw-8981	258	15	took	take	VERB
taxlaw-8981	258	16	the	the	DET
taxlaw-8981	258	17	standard	standard	ADJ
taxlaw-8981	258	18	deduction	deduction	NOUN
taxlaw-8981	258	19	for	for	ADP
taxlaw-8981	258	20	2018	2018	NUM
taxlaw-8981	258	21	continued	continue	VERB
taxlaw-8981	258	22	to	to	PART
taxlaw-8981	258	23	do	do	VERB
taxlaw-8981	258	24	the	the	DET
taxlaw-8981	258	25	record	record	NOUN
taxlaw-8981	258	26	-	-	PUNCT
taxlaw-8981	258	27	keeping	keeping	NOUN
taxlaw-8981	258	28	and	and	CCONJ
taxlaw-8981	258	29	analysis	analysis	NOUN
taxlaw-8981	258	30	for	for	ADP
taxlaw-8981	258	31	2018	2018	NUM
taxlaw-8981	258	32	to	to	PART
taxlaw-8981	258	33	determine	determine	VERB
taxlaw-8981	258	34	whether	whether	SCONJ
taxlaw-8981	258	35	they	they	PRON
taxlaw-8981	258	36	should	should	AUX
taxlaw-8981	258	37	take	take	VERB
taxlaw-8981	258	38	the	the	DET
taxlaw-8981	258	39	standard	standard	ADJ
taxlaw-8981	258	40	deduction	deduction	NOUN
taxlaw-8981	258	41	.	.	PUNCT
taxlaw-8981	259	1	it	it	PRON
taxlaw-8981	259	2	is	be	AUX
taxlaw-8981	259	3	,	,	PUNCT
taxlaw-8981	259	4	however	however	ADV
taxlaw-8981	259	5	,	,	PUNCT
taxlaw-8981	259	6	difficult	difficult	ADJ
taxlaw-8981	259	7	to	to	PART
taxlaw-8981	259	8	know	know	VERB
taxlaw-8981	259	9	which	which	DET
taxlaw-8981	259	10	taxpayers	taxpayer	NOUN
taxlaw-8981	259	11	who	who	PRON
taxlaw-8981	259	12	switched	switch	VERB
taxlaw-8981	259	13	to	to	ADP
taxlaw-8981	259	14	the	the	DET
taxlaw-8981	259	15	standard	standard	ADJ
taxlaw-8981	259	16	deduction	deduction	NOUN
taxlaw-8981	259	17	took	take	VERB
taxlaw-8981	259	18	which	which	DET
taxlaw-8981	259	19	approach	approach	NOUN
taxlaw-8981	259	20	to	to	ADP
taxlaw-8981	259	21	recordkeeping	recordkeeping	NOUN
taxlaw-8981	259	22	and	and	CCONJ
taxlaw-8981	259	23	analysis	analysis	NOUN
taxlaw-8981	259	24	of	of	ADP
taxlaw-8981	259	25	their	their	PRON
taxlaw-8981	259	26	possible	possible	ADJ
taxlaw-8981	259	27	itemized	itemize	VERB
taxlaw-8981	259	28	deductions	deduction	NOUN
taxlaw-8981	259	29	.	.	PUNCT
taxlaw-8981	260	1	thus	thus	ADV
taxlaw-8981	260	2	,	,	PUNCT
taxlaw-8981	260	3	although	although	SCONJ
taxlaw-8981	260	4	the	the	DET
taxlaw-8981	260	5	decline	decline	NOUN
taxlaw-8981	260	6	in	in	ADP
taxlaw-8981	260	7	the	the	DET
taxlaw-8981	260	8	federal	federal	ADJ
taxlaw-8981	260	9	itemization	itemization	NOUN
taxlaw-8981	260	10	rate	rate	NOUN
taxlaw-8981	260	11	suggests	suggest	VERB
taxlaw-8981	260	12	at	at	ADP
taxlaw-8981	260	13	least	least	ADJ
taxlaw-8981	260	14	some	some	PRON
taxlaw-8981	260	15	reduction	reduction	NOUN
taxlaw-8981	260	16	in	in	ADP
taxlaw-8981	260	17	compliance	compliance	NOUN
taxlaw-8981	260	18	complexity	complexity	NOUN
taxlaw-8981	260	19	for	for	ADP
taxlaw-8981	260	20	some	some	DET
taxlaw-8981	260	21	taxpayers	taxpayer	NOUN
taxlaw-8981	260	22	,	,	PUNCT
taxlaw-8981	260	23	it	it	PRON
taxlaw-8981	260	24	is	be	AUX
taxlaw-8981	260	25	difficult	difficult	ADJ
taxlaw-8981	260	26	to	to	PART
taxlaw-8981	260	27	rely	rely	VERB
taxlaw-8981	260	28	on	on	ADP
taxlaw-8981	260	29	itemization	itemization	NOUN
taxlaw-8981	260	30	rates	rate	NOUN
taxlaw-8981	260	31	to	to	PART
taxlaw-8981	260	32	draw	draw	VERB
taxlaw-8981	260	33	conclusions	conclusion	NOUN
taxlaw-8981	260	34	about	about	ADP
taxlaw-8981	260	35	the	the	DET
taxlaw-8981	260	36	degree	degree	NOUN
taxlaw-8981	260	37	of	of	ADP
taxlaw-8981	260	38	simplification	simplification	NOUN
taxlaw-8981	260	39	experienced	experience	VERB
taxlaw-8981	260	40	by	by	ADP
taxlaw-8981	260	41	taxpayers	taxpayer	NOUN
taxlaw-8981	260	42	who	who	PRON
taxlaw-8981	260	43	switched	switch	VERB
taxlaw-8981	260	44	to	to	ADP
taxlaw-8981	260	45	the	the	DET
taxlaw-8981	260	46	standard	standard	ADJ
taxlaw-8981	260	47	deduction	deduction	NOUN
taxlaw-8981	260	48	.	.	PUNCT
taxlaw-8981	261	1	in	in	ADP
taxlaw-8981	261	2	addition	addition	NOUN
taxlaw-8981	261	3	,	,	PUNCT
taxlaw-8981	261	4	the	the	DET
taxlaw-8981	261	5	tcja	tcja	NOUN
taxlaw-8981	261	6	’s	’s	PART
taxlaw-8981	261	7	itemization	itemization	NOUN
taxlaw-8981	261	8	-	-	PUNCT
taxlaw-8981	261	9	related	relate	VERB
taxlaw-8981	261	10	changes	change	NOUN
taxlaw-8981	261	11	may	may	AUX
taxlaw-8981	261	12	increase	increase	VERB
taxlaw-8981	261	13	transactional	transactional	ADJ
taxlaw-8981	261	14	complexity	complexity	NOUN
taxlaw-8981	261	15	for	for	ADP
taxlaw-8981	261	16	taxpayers	taxpayer	NOUN
taxlaw-8981	261	17	.	.	PUNCT
taxlaw-8981	262	1	53	53	NUM
taxlaw-8981	262	2	this	this	PRON
taxlaw-8981	262	3	is	be	AUX
taxlaw-8981	262	4	because	because	SCONJ
taxlaw-8981	262	5	taxpayers	taxpayer	NOUN
taxlaw-8981	262	6	might	might	AUX
taxlaw-8981	262	7	,	,	PUNCT
taxlaw-8981	262	8	for	for	ADP
taxlaw-8981	262	9	example	example	NOUN
taxlaw-8981	262	10	,	,	PUNCT
taxlaw-8981	262	11	plan	plan	VERB
taxlaw-8981	262	12	to	to	PART
taxlaw-8981	262	13	bunch	bunch	NOUN
taxlaw-8981	262	14	itemized	itemize	VERB
taxlaw-8981	262	15	deductions	deduction	NOUN
taxlaw-8981	262	16	(	(	PUNCT
taxlaw-8981	262	17	particularly	particularly	ADV
taxlaw-8981	262	18	charitable	charitable	ADJ
taxlaw-8981	262	19	contributions	contribution	NOUN
taxlaw-8981	262	20	)	)	PUNCT
taxlaw-8981	262	21	into	into	ADP
taxlaw-8981	262	22	a	a	DET
taxlaw-8981	262	23	single	single	ADJ
taxlaw-8981	262	24	year	year	NOUN
taxlaw-8981	262	25	to	to	PART
taxlaw-8981	262	26	maximize	maximize	VERB
taxlaw-8981	262	27	their	their	PRON
taxlaw-8981	262	28	total	total	ADJ
taxlaw-8981	262	29	deductions	deduction	NOUN
taxlaw-8981	262	30	over	over	ADP
taxlaw-8981	262	31	a	a	DET
taxlaw-8981	262	32	two	two	NUM
taxlaw-8981	262	33	-	-	PUNCT
taxlaw-8981	262	34	year	year	NOUN
taxlaw-8981	262	35	period.54	period.54	NOUN
taxlaw-8981	262	36	this	this	PRON
taxlaw-8981	262	37	could	could	AUX
taxlaw-8981	262	38	be	be	AUX
taxlaw-8981	262	39	a	a	DET
taxlaw-8981	262	40	useful	useful	ADJ
taxlaw-8981	262	41	strategy	strategy	NOUN
taxlaw-8981	262	42	particularly	particularly	ADV
taxlaw-8981	262	43	for	for	ADP
taxlaw-8981	262	44	taxpayers	taxpayer	NOUN
taxlaw-8981	262	45	whose	whose	DET
taxlaw-8981	262	46	annual	annual	ADJ
taxlaw-8981	262	47	itemized	itemize	VERB
taxlaw-8981	262	48	deductions	deduction	NOUN
taxlaw-8981	262	49	(	(	PUNCT
taxlaw-8981	262	50	without	without	ADP
taxlaw-8981	262	51	bunching	bunch	VERB
taxlaw-8981	262	52	)	)	PUNCT
taxlaw-8981	262	53	would	would	AUX
taxlaw-8981	262	54	otherwise	otherwise	ADV
taxlaw-8981	262	55	be	be	AUX
taxlaw-8981	262	56	close	close	ADJ
taxlaw-8981	262	57	to	to	ADP
taxlaw-8981	262	58	,	,	PUNCT
taxlaw-8981	262	59	but	but	CCONJ
taxlaw-8981	262	60	somewhat	somewhat	ADV
taxlaw-8981	262	61	below	below	ADV
taxlaw-8981	262	62	,	,	PUNCT
taxlaw-8981	262	63	the	the	DET
taxlaw-8981	262	64	federal	federal	ADJ
taxlaw-8981	262	65	standard	standard	PROPN
taxlaw-8981	262	66	deduction	deduction	NOUN
taxlaw-8981	262	67	.	.	PUNCT
taxlaw-8981	263	1	given	give	VERB
taxlaw-8981	263	2	the	the	DET
taxlaw-8981	263	3	tcja	tcja	NOUN
taxlaw-8981	263	4	’s	’s	PART
taxlaw-8981	263	5	increase	increase	NOUN
taxlaw-8981	263	6	to	to	ADP
taxlaw-8981	263	7	the	the	DET
taxlaw-8981	263	8	standard	standard	ADJ
taxlaw-8981	263	9	singular	singular	ADJ
taxlaw-8981	263	10	pronoun	pronoun	NOUN
taxlaw-8981	263	11	to	to	PART
taxlaw-8981	263	12	refer	refer	VERB
taxlaw-8981	263	13	to	to	ADP
taxlaw-8981	263	14	a	a	DET
taxlaw-8981	263	15	person	person	NOUN
taxlaw-8981	263	16	whose	whose	DET
taxlaw-8981	263	17	gender	gender	NOUN
taxlaw-8981	263	18	is	be	AUX
taxlaw-8981	263	19	unknown	unknown	ADJ
taxlaw-8981	263	20	or	or	CCONJ
taxlaw-8981	263	21	irrelevant	irrelevant	ADJ
taxlaw-8981	263	22	to	to	ADP
taxlaw-8981	263	23	the	the	DET
taxlaw-8981	263	24	context	context	NOUN
taxlaw-8981	263	25	of	of	ADP
taxlaw-8981	263	26	the	the	DET
taxlaw-8981	263	27	usage	usage	NOUN
taxlaw-8981	263	28	”	"	PUNCT
taxlaw-8981	263	29	)	)	PUNCT
taxlaw-8981	263	30	.	.	PUNCT
taxlaw-8981	264	1	52	52	NUM
taxlaw-8981	264	2	83	83	NUM
taxlaw-8981	264	3	fed	feed	VERB
taxlaw-8981	264	4	.	.	PUNCT
taxlaw-8981	265	1	reg	reg	PROPN
taxlaw-8981	265	2	.	.	PUNCT
taxlaw-8981	266	1	34,698	34,698	NUM
taxlaw-8981	266	2	,	,	PUNCT
taxlaw-8981	266	3	34,700	34,700	NUM
taxlaw-8981	266	4	(	(	PUNCT
taxlaw-8981	266	5	july	july	PROPN
taxlaw-8981	266	6	20	20	NUM
taxlaw-8981	266	7	,	,	PUNCT
taxlaw-8981	266	8	2018	2018	NUM
taxlaw-8981	266	9	)	)	PUNCT
taxlaw-8981	266	10	.	.	PUNCT
taxlaw-8981	267	1	53	53	NUM
taxlaw-8981	267	2	see	see	VERB
taxlaw-8981	267	3	supra	supra	PROPN
taxlaw-8981	267	4	notes	note	VERB
taxlaw-8981	267	5	37	37	NUM
taxlaw-8981	267	6	,	,	PUNCT
taxlaw-8981	267	7	38	38	NUM
taxlaw-8981	267	8	,	,	PUNCT
taxlaw-8981	267	9	40	40	NUM
taxlaw-8981	267	10	and	and	CCONJ
taxlaw-8981	267	11	accompanying	accompany	VERB
taxlaw-8981	267	12	text	text	NOUN
taxlaw-8981	267	13	.	.	PUNCT
taxlaw-8981	268	1	54	54	NUM
taxlaw-8981	268	2	see	see	VERB
taxlaw-8981	268	3	,	,	PUNCT
taxlaw-8981	268	4	e.g.	e.g.	ADV
taxlaw-8981	268	5	,	,	PUNCT
taxlaw-8981	268	6	will	will	AUX
taxlaw-8981	268	7	tax	tax	VERB
taxlaw-8981	268	8	reform	reform	NOUN
taxlaw-8981	268	9	affect	affect	VERB
taxlaw-8981	268	10	your	your	PRON
taxlaw-8981	268	11	charitable	charitable	ADJ
taxlaw-8981	268	12	deduction	deduction	NOUN
taxlaw-8981	268	13	?	?	PUNCT
taxlaw-8981	269	1	what	what	PRON
taxlaw-8981	269	2	you	you	PRON
taxlaw-8981	269	3	need	need	VERB
taxlaw-8981	269	4	to	to	PART
taxlaw-8981	269	5	know	know	VERB
taxlaw-8981	269	6	,	,	PUNCT
taxlaw-8981	269	7	fidelity	fidelity	PROPN
taxlaw-8981	269	8	charitable	charitable	ADJ
taxlaw-8981	269	9	(	(	PUNCT
taxlaw-8981	269	10	july	july	PROPN
taxlaw-8981	269	11	15	15	NUM
taxlaw-8981	269	12	,	,	PUNCT
taxlaw-8981	269	13	2020	2020	NUM
taxlaw-8981	269	14	)	)	PUNCT
taxlaw-8981	269	15	,	,	PUNCT
taxlaw-8981	269	16	https://www.fidelitycharitable.org/articles/will-tax-reformaffect-your-charitable-deduction.html	https://www.fidelitycharitable.org/articles/will-tax-reformaffect-your-charitable-deduction.html	VERB
taxlaw-8981	270	1	[	[	X
taxlaw-8981	270	2	https://perma.cc/l4ye-fpp3	https://perma.cc/l4ye-fpp3	X
taxlaw-8981	270	3	]	]	X
taxlaw-8981	270	4	(	(	PUNCT
taxlaw-8981	270	5	recommending	recommend	VERB
taxlaw-8981	270	6	bunching	bunch	VERB
taxlaw-8981	270	7	charitable	charitable	ADJ
taxlaw-8981	270	8	contributions	contribution	NOUN
taxlaw-8981	270	9	post	post	ADJ
taxlaw-8981	270	10	-	-	ADJ
taxlaw-8981	270	11	tcja	tcja	ADJ
taxlaw-8981	270	12	to	to	PART
taxlaw-8981	270	13	minimize	minimize	VERB
taxlaw-8981	270	14	overall	overall	ADJ
taxlaw-8981	270	15	tax	tax	NOUN
taxlaw-8981	270	16	liability	liability	NOUN
taxlaw-8981	270	17	)	)	PUNCT
taxlaw-8981	270	18	.	.	PUNCT
taxlaw-8981	271	1	2021	2021	NUM
taxlaw-8981	271	2	]	]	PUNCT
taxlaw-8981	271	3	taxpayer	taxpayer	NOUN
taxlaw-8981	271	4	choices	choice	VERB
taxlaw-8981	271	5	13	13	NUM
taxlaw-8981	271	6	deduction	deduction	NOUN
taxlaw-8981	271	7	,	,	PUNCT
taxlaw-8981	271	8	more	more	ADJ
taxlaw-8981	271	9	taxpayers	taxpayer	NOUN
taxlaw-8981	271	10	likely	likely	ADV
taxlaw-8981	271	11	can	can	AUX
taxlaw-8981	271	12	minimize	minimize	VERB
taxlaw-8981	271	13	their	their	PRON
taxlaw-8981	271	14	overall	overall	ADJ
taxlaw-8981	271	15	tax	tax	NOUN
taxlaw-8981	271	16	liability	liability	NOUN
taxlaw-8981	271	17	through	through	ADP
taxlaw-8981	271	18	this	this	DET
taxlaw-8981	271	19	type	type	NOUN
taxlaw-8981	271	20	of	of	ADP
taxlaw-8981	271	21	planning.55	planning.55	NOUN
taxlaw-8981	271	22	thus	thus	ADV
taxlaw-8981	271	23	,	,	PUNCT
taxlaw-8981	271	24	although	although	SCONJ
taxlaw-8981	271	25	itemization	itemization	NOUN
taxlaw-8981	271	26	rates	rate	NOUN
taxlaw-8981	271	27	may	may	AUX
taxlaw-8981	271	28	provide	provide	VERB
taxlaw-8981	271	29	some	some	DET
taxlaw-8981	271	30	insight	insight	NOUN
taxlaw-8981	271	31	into	into	ADP
taxlaw-8981	271	32	tax	tax	NOUN
taxlaw-8981	271	33	complexity	complexity	NOUN
taxlaw-8981	271	34	experienced	experience	VERB
taxlaw-8981	271	35	by	by	ADP
taxlaw-8981	271	36	taxpayers	taxpayer	NOUN
taxlaw-8981	271	37	,	,	PUNCT
taxlaw-8981	271	38	the	the	DET
taxlaw-8981	271	39	decline	decline	NOUN
taxlaw-8981	271	40	in	in	ADP
taxlaw-8981	271	41	federal	federal	ADJ
taxlaw-8981	271	42	itemization	itemization	NOUN
taxlaw-8981	271	43	rates	rate	NOUN
taxlaw-8981	271	44	between	between	ADP
taxlaw-8981	271	45	2017	2017	NUM
taxlaw-8981	271	46	and	and	CCONJ
taxlaw-8981	271	47	2018	2018	NUM
taxlaw-8981	271	48	is	be	AUX
taxlaw-8981	271	49	only	only	ADV
taxlaw-8981	271	50	a	a	DET
taxlaw-8981	271	51	weak	weak	ADJ
taxlaw-8981	271	52	proxy	proxy	NOUN
taxlaw-8981	271	53	for	for	ADP
taxlaw-8981	271	54	the	the	DET
taxlaw-8981	271	55	simplifying	simplifying	NOUN
taxlaw-8981	271	56	effect	effect	NOUN
taxlaw-8981	271	57	of	of	ADP
taxlaw-8981	271	58	the	the	DET
taxlaw-8981	271	59	tcja	tcja	NOUN
taxlaw-8981	271	60	’s	’s	PART
taxlaw-8981	271	61	itemization	itemization	NOUN
taxlaw-8981	271	62	-	-	PUNCT
taxlaw-8981	271	63	related	relate	VERB
taxlaw-8981	271	64	changes.56	changes.56	NOUN
taxlaw-8981	271	65	there	there	PRON
taxlaw-8981	271	66	are	be	VERB
taxlaw-8981	271	67	other	other	ADJ
taxlaw-8981	271	68	ways	way	NOUN
taxlaw-8981	271	69	to	to	PART
taxlaw-8981	271	70	try	try	VERB
taxlaw-8981	271	71	to	to	PART
taxlaw-8981	271	72	measure	measure	VERB
taxlaw-8981	271	73	simplification.57	simplification.57	PROPN
taxlaw-8981	271	74	for	for	ADP
taxlaw-8981	271	75	example	example	NOUN
taxlaw-8981	271	76	,	,	PUNCT
taxlaw-8981	271	77	the	the	DET
taxlaw-8981	271	78	irs	irs	PROPN
taxlaw-8981	271	79	also	also	ADV
taxlaw-8981	271	80	tried	try	VERB
taxlaw-8981	271	81	to	to	PART
taxlaw-8981	271	82	quantify	quantify	VERB
taxlaw-8981	271	83	the	the	DET
taxlaw-8981	271	84	expected	expect	VERB
taxlaw-8981	271	85	simplifying	simplifying	NOUN
taxlaw-8981	271	86	effects	effect	NOUN
taxlaw-8981	271	87	of	of	ADP
taxlaw-8981	271	88	the	the	DET
taxlaw-8981	271	89	tcja	tcja	NOUN
taxlaw-8981	271	90	’s	’s	PART
taxlaw-8981	271	91	itemization	itemization	NOUN
taxlaw-8981	271	92	-	-	PUNCT
taxlaw-8981	271	93	related	relate	VERB
taxlaw-8981	271	94	changes	change	NOUN
taxlaw-8981	271	95	using	use	VERB
taxlaw-8981	271	96	the	the	DET
taxlaw-8981	271	97	“	"	PUNCT
taxlaw-8981	271	98	income	income	NOUN
taxlaw-8981	271	99	taxpayer	taxpayer	NOUN
taxlaw-8981	271	100	burden	burden	NOUN
taxlaw-8981	271	101	model	model	NOUN
taxlaw-8981	271	102	”	"	PUNCT
taxlaw-8981	271	103	(	(	PUNCT
taxlaw-8981	271	104	itbm	itbm	PROPN
taxlaw-8981	271	105	)	)	PUNCT
taxlaw-8981	271	106	.	.	PUNCT
taxlaw-8981	272	1	the	the	DET
taxlaw-8981	272	2	itbm	itbm	PROPN
taxlaw-8981	272	3	is	be	AUX
taxlaw-8981	272	4	“	"	PUNCT
taxlaw-8981	272	5	a	a	DET
taxlaw-8981	272	6	microsimulation	microsimulation	NOUN
taxlaw-8981	272	7	model	model	NOUN
taxlaw-8981	272	8	developed	develop	VERB
taxlaw-8981	272	9	jointly	jointly	ADV
taxlaw-8981	272	10	by	by	ADP
taxlaw-8981	272	11	ibm	ibm	PROPN
taxlaw-8981	272	12	and	and	CCONJ
taxlaw-8981	272	13	the	the	DET
taxlaw-8981	272	14	irs	irs	PROPN
taxlaw-8981	272	15	to	to	PART
taxlaw-8981	272	16	estimate	estimate	VERB
taxlaw-8981	272	17	the	the	DET
taxlaw-8981	272	18	amount	amount	NOUN
taxlaw-8981	272	19	of	of	ADP
taxlaw-8981	272	20	time	time	NOUN
taxlaw-8981	272	21	and	and	CCONJ
taxlaw-8981	272	22	money	money	NOUN
taxlaw-8981	272	23	that	that	PRON
taxlaw-8981	272	24	individuals	individual	NOUN
taxlaw-8981	272	25	spend	spend	VERB
taxlaw-8981	272	26	on	on	ADP
taxlaw-8981	272	27	federal	federal	ADJ
taxlaw-8981	272	28	tax	tax	NOUN
taxlaw-8981	272	29	compliance	compliance	NOUN
taxlaw-8981	272	30	.	.	PUNCT
taxlaw-8981	273	1	”58	”58	PROPN
taxlaw-8981	273	2	the	the	DET
taxlaw-8981	273	3	model	model	NOUN
taxlaw-8981	273	4	relies	rely	VERB
taxlaw-8981	273	5	on	on	ADP
taxlaw-8981	273	6	both	both	DET
taxlaw-8981	273	7	irs	irs	PROPN
taxlaw-8981	273	8	data	datum	NOUN
taxlaw-8981	273	9	and	and	CCONJ
taxlaw-8981	273	10	data	datum	NOUN
taxlaw-8981	273	11	gathered	gather	VERB
taxlaw-8981	273	12	from	from	ADP
taxlaw-8981	273	13	surveys	survey	NOUN
taxlaw-8981	273	14	of	of	ADP
taxlaw-8981	273	15	taxpayers	taxpayer	NOUN
taxlaw-8981	273	16	and	and	CCONJ
taxlaw-8981	273	17	paid	pay	VERB
taxlaw-8981	273	18	tax	tax	NOUN
taxlaw-8981	273	19	professionals	professional	NOUN
taxlaw-8981	273	20	,	,	PUNCT
taxlaw-8981	273	21	about	about	ADP
taxlaw-8981	273	22	taxpayers	taxpayer	NOUN
taxlaw-8981	273	23	’	’	PART
taxlaw-8981	273	24	tax	tax	NOUN
taxlaw-8981	273	25	-	-	PUNCT
taxlaw-8981	273	26	related	relate	VERB
taxlaw-8981	273	27	activities	activity	NOUN
taxlaw-8981	273	28	,	,	PUNCT
taxlaw-8981	273	29	compliance	compliance	NOUN
taxlaw-8981	273	30	methods	method	NOUN
taxlaw-8981	273	31	,	,	PUNCT
taxlaw-8981	273	32	and	and	CCONJ
taxlaw-8981	273	33	time	time	NOUN
taxlaw-8981	273	34	and	and	CCONJ
taxlaw-8981	273	35	money	money	NOUN
taxlaw-8981	273	36	spent	spend	VERB
taxlaw-8981	273	37	on	on	ADP
taxlaw-8981	273	38	tax	tax	NOUN
taxlaw-8981	273	39	compliance.59	compliance.59	PROPN
taxlaw-8981	273	40	the	the	DET
taxlaw-8981	273	41	survey	survey	NOUN
taxlaw-8981	273	42	seeks	seek	VERB
taxlaw-8981	273	43	to	to	PART
taxlaw-8981	273	44	capture	capture	VERB
taxlaw-8981	273	45	the	the	DET
taxlaw-8981	273	46	time	time	NOUN
taxlaw-8981	273	47	and	and	CCONJ
taxlaw-8981	273	48	money	money	NOUN
taxlaw-8981	273	49	spent	spend	VERB
taxlaw-8981	273	50	by	by	ADP
taxlaw-8981	273	51	taxpayers	taxpayer	NOUN
taxlaw-8981	273	52	on	on	ADP
taxlaw-8981	273	53	activities	activity	NOUN
taxlaw-8981	273	54	that	that	PRON
taxlaw-8981	273	55	are	be	AUX
taxlaw-8981	273	56	part	part	NOUN
taxlaw-8981	273	57	of	of	ADP
taxlaw-8981	273	58	the	the	DET
taxlaw-8981	273	59	return	return	NOUN
taxlaw-8981	273	60	preparation	preparation	NOUN
taxlaw-8981	273	61	process	process	NOUN
taxlaw-8981	273	62	,	,	PUNCT
taxlaw-8981	273	63	even	even	ADV
taxlaw-8981	273	64	if	if	SCONJ
taxlaw-8981	273	65	those	those	DET
taxlaw-8981	273	66	activities	activity	NOUN
taxlaw-8981	273	67	do	do	AUX
taxlaw-8981	273	68	not	not	PART
taxlaw-8981	273	69	result	result	VERB
taxlaw-8981	273	70	in	in	ADP
taxlaw-8981	273	71	actual	actual	ADJ
taxlaw-8981	273	72	filings	filing	NOUN
taxlaw-8981	273	73	(	(	PUNCT
taxlaw-8981	273	74	e.g.	e.g.	ADV
taxlaw-8981	273	75	,	,	PUNCT
taxlaw-8981	273	76	of	of	ADP
taxlaw-8981	273	77	a	a	DET
taxlaw-8981	273	78	schedule	schedule	NOUN
taxlaw-8981	273	79	a).60	a).60	NOUN
taxlaw-8981	273	80	using	use	VERB
taxlaw-8981	273	81	the	the	DET
taxlaw-8981	273	82	itbm	itbm	NOUN
taxlaw-8981	273	83	,	,	PUNCT
taxlaw-8981	273	84	the	the	DET
taxlaw-8981	273	85	irs	irs	PROPN
taxlaw-8981	273	86	estimated	estimate	VERB
taxlaw-8981	273	87	that	that	SCONJ
taxlaw-8981	273	88	the	the	DET
taxlaw-8981	273	89	“	"	PUNCT
taxlaw-8981	273	90	drop	drop	NOUN
taxlaw-8981	273	91	in	in	ADP
taxlaw-8981	273	92	schedule	schedule	NOUN
taxlaw-8981	273	93	a	a	DET
taxlaw-8981	273	94	filings	filing	NOUN
taxlaw-8981	273	95	and	and	CCONJ
taxlaw-8981	273	96	the	the	DET
taxlaw-8981	273	97	elimination	elimination	NOUN
taxlaw-8981	273	98	of	of	ADP
taxlaw-8981	273	99	certain	certain	ADJ
taxlaw-8981	273	100	schedule	schedule	NOUN
taxlaw-8981	273	101	a	a	DET
taxlaw-8981	273	102	line	line	NOUN
taxlaw-8981	273	103	items	item	NOUN
taxlaw-8981	273	104	[	[	X
taxlaw-8981	273	105	was	be	AUX
taxlaw-8981	273	106	]	]	PUNCT
taxlaw-8981	273	107	expected	expect	VERB
taxlaw-8981	273	108	to	to	PART
taxlaw-8981	273	109	lead	lead	VERB
taxlaw-8981	273	110	to	to	ADP
taxlaw-8981	273	111	a	a	DET
taxlaw-8981	273	112	decrease	decrease	NOUN
taxlaw-8981	273	113	of	of	ADP
taxlaw-8981	273	114	241,000,000	241,000,000	NUM
taxlaw-8981	273	115	hours	hour	NOUN
taxlaw-8981	273	116	and	and	CCONJ
taxlaw-8981	273	117	a	a	DET
taxlaw-8981	273	118	decrease	decrease	NOUN
taxlaw-8981	273	119	of	of	ADP
taxlaw-8981	273	120	$	$	SYM
taxlaw-8981	273	121	2,948,000,000	2,948,000,000	NUM
taxlaw-8981	273	122	in	in	ADP
taxlaw-8981	273	123	out	out	ADP
taxlaw-8981	273	124	-	-	PUNCT
taxlaw-8981	273	125	of	of	ADP
taxlaw-8981	273	126	-	-	PUNCT
taxlaw-8981	273	127	pocket	pocket	NOUN
taxlaw-8981	273	128	costs	cost	NOUN
taxlaw-8981	273	129	”	"	PUNCT
taxlaw-8981	273	130	for	for	ADP
taxlaw-8981	273	131	taxpayers	taxpayer	NOUN
taxlaw-8981	273	132	.	.	PUNCT
taxlaw-8981	274	1	61	61	NUM
taxlaw-8981	274	2	the	the	DET
taxlaw-8981	274	3	itbm	itbm	NOUN
taxlaw-8981	274	4	,	,	PUNCT
taxlaw-8981	274	5	however	however	ADV
taxlaw-8981	274	6	,	,	PUNCT
taxlaw-8981	274	7	55	55	NUM
taxlaw-8981	274	8	a	a	DET
taxlaw-8981	274	9	taxpayer	taxpayer	NOUN
taxlaw-8981	274	10	pursuing	pursue	VERB
taxlaw-8981	274	11	this	this	DET
taxlaw-8981	274	12	strategy	strategy	NOUN
taxlaw-8981	274	13	would	would	AUX
taxlaw-8981	274	14	likely	likely	ADV
taxlaw-8981	274	15	vacillate	vacillate	VERB
taxlaw-8981	274	16	between	between	ADP
taxlaw-8981	274	17	itemizing	itemize	VERB
taxlaw-8981	274	18	and	and	CCONJ
taxlaw-8981	274	19	taking	take	VERB
taxlaw-8981	274	20	the	the	DET
taxlaw-8981	274	21	standard	standard	ADJ
taxlaw-8981	274	22	deduction	deduction	NOUN
taxlaw-8981	274	23	for	for	ADP
taxlaw-8981	274	24	federal	federal	ADJ
taxlaw-8981	274	25	purposes	purpose	NOUN
taxlaw-8981	274	26	,	,	PUNCT
taxlaw-8981	274	27	so	so	SCONJ
taxlaw-8981	274	28	this	this	DET
taxlaw-8981	274	29	effect	effect	NOUN
taxlaw-8981	274	30	may	may	AUX
taxlaw-8981	274	31	be	be	AUX
taxlaw-8981	274	32	difficult	difficult	ADJ
taxlaw-8981	274	33	to	to	PART
taxlaw-8981	274	34	pick	pick	VERB
taxlaw-8981	274	35	up	up	ADP
taxlaw-8981	274	36	in	in	ADP
taxlaw-8981	274	37	aggregate	aggregate	ADJ
taxlaw-8981	274	38	itemization	itemization	NOUN
taxlaw-8981	274	39	data	datum	NOUN
taxlaw-8981	274	40	from	from	ADP
taxlaw-8981	274	41	the	the	DET
taxlaw-8981	274	42	irs	irs	PROPN
taxlaw-8981	274	43	.	.	PUNCT
taxlaw-8981	275	1	56	56	NUM
taxlaw-8981	275	2	nevertheless	nevertheless	ADV
taxlaw-8981	275	3	,	,	PUNCT
taxlaw-8981	275	4	many	many	ADJ
taxlaw-8981	275	5	commentators	commentator	NOUN
taxlaw-8981	275	6	implicitly	implicitly	ADV
taxlaw-8981	275	7	use	use	VERB
taxlaw-8981	275	8	the	the	DET
taxlaw-8981	275	9	decline	decline	NOUN
taxlaw-8981	275	10	in	in	ADP
taxlaw-8981	275	11	federal	federal	ADJ
taxlaw-8981	275	12	itemization	itemization	NOUN
taxlaw-8981	275	13	rates	rate	NOUN
taxlaw-8981	275	14	as	as	ADP
taxlaw-8981	275	15	a	a	DET
taxlaw-8981	275	16	proxy	proxy	NOUN
taxlaw-8981	275	17	for	for	ADP
taxlaw-8981	275	18	simplification	simplification	NOUN
taxlaw-8981	275	19	,	,	PUNCT
taxlaw-8981	275	20	particularly	particularly	ADV
taxlaw-8981	275	21	in	in	ADP
taxlaw-8981	275	22	the	the	DET
taxlaw-8981	275	23	context	context	NOUN
taxlaw-8981	275	24	of	of	ADP
taxlaw-8981	275	25	broader	broad	ADJ
taxlaw-8981	275	26	discussions	discussion	NOUN
taxlaw-8981	275	27	about	about	ADP
taxlaw-8981	275	28	the	the	DET
taxlaw-8981	275	29	tcja	tcja	NOUN
taxlaw-8981	275	30	.	.	PUNCT
taxlaw-8981	276	1	see	see	VERB
taxlaw-8981	276	2	,	,	PUNCT
taxlaw-8981	276	3	e.g.	e.g.	ADV
taxlaw-8981	276	4	,	,	PUNCT
taxlaw-8981	276	5	william	william	PROPN
taxlaw-8981	276	6	g.	g.	PROPN
taxlaw-8981	276	7	gale	gale	PROPN
taxlaw-8981	276	8	et	et	PROPN
taxlaw-8981	276	9	al	al	PROPN
taxlaw-8981	276	10	.	.	PROPN
taxlaw-8981	276	11	,	,	PUNCT
taxlaw-8981	276	12	effects	effect	NOUN
taxlaw-8981	276	13	of	of	ADP
taxlaw-8981	276	14	the	the	DET
taxlaw-8981	276	15	tax	tax	NOUN
taxlaw-8981	276	16	cuts	cut	NOUN
taxlaw-8981	276	17	and	and	CCONJ
taxlaw-8981	276	18	jobs	job	NOUN
taxlaw-8981	276	19	act	act	PROPN
taxlaw-8981	276	20	:	:	PUNCT
taxlaw-8981	276	21	a	a	DET
taxlaw-8981	276	22	preliminary	preliminary	ADJ
taxlaw-8981	276	23	analysis	analysis	NOUN
taxlaw-8981	276	24	,	,	PUNCT
taxlaw-8981	276	25	tax	tax	NOUN
taxlaw-8981	276	26	policy	policy	NOUN
taxlaw-8981	276	27	ctr	ctr	PROPN
taxlaw-8981	276	28	.	.	PROPN
taxlaw-8981	277	1	17	17	NUM
taxlaw-8981	277	2	(	(	PUNCT
taxlaw-8981	277	3	june	june	PROPN
taxlaw-8981	277	4	13	13	NUM
taxlaw-8981	277	5	,	,	PUNCT
taxlaw-8981	277	6	2018	2018	NUM
taxlaw-8981	277	7	)	)	PUNCT
taxlaw-8981	277	8	(	(	PUNCT
taxlaw-8981	277	9	“	"	PUNCT
taxlaw-8981	277	10	tcja	tcja	X
taxlaw-8981	277	11	will	will	AUX
taxlaw-8981	277	12	simplify	simplify	VERB
taxlaw-8981	277	13	taxes	taxis	NOUN
taxlaw-8981	277	14	in	in	ADP
taxlaw-8981	277	15	.	.	PUNCT
taxlaw-8981	277	16	.	.	PUNCT
taxlaw-8981	277	17	.	.	PUNCT
taxlaw-8981	278	1	[	[	X
taxlaw-8981	278	2	that	that	SCONJ
taxlaw-8981	278	3	]	]	X
taxlaw-8981	278	4	the	the	DET
taxlaw-8981	278	5	number	number	NOUN
taxlaw-8981	278	6	of	of	ADP
taxlaw-8981	278	7	people	people	NOUN
taxlaw-8981	278	8	who	who	PRON
taxlaw-8981	278	9	itemize	itemize	VERB
taxlaw-8981	278	10	their	their	PRON
taxlaw-8981	278	11	deductions	deduction	NOUN
taxlaw-8981	278	12	will	will	AUX
taxlaw-8981	278	13	decline	decline	VERB
taxlaw-8981	278	14	significantly	significantly	ADV
taxlaw-8981	278	15	because	because	SCONJ
taxlaw-8981	278	16	of	of	ADP
taxlaw-8981	278	17	the	the	DET
taxlaw-8981	278	18	increases	increase	NOUN
taxlaw-8981	278	19	in	in	ADP
taxlaw-8981	278	20	the	the	DET
taxlaw-8981	278	21	standard	standard	ADJ
taxlaw-8981	278	22	deduction	deduction	NOUN
taxlaw-8981	278	23	and	and	CCONJ
taxlaw-8981	278	24	the	the	DET
taxlaw-8981	278	25	reduction	reduction	NOUN
taxlaw-8981	278	26	or	or	CCONJ
taxlaw-8981	278	27	elimination	elimination	NOUN
taxlaw-8981	278	28	of	of	ADP
taxlaw-8981	278	29	certain	certain	ADJ
taxlaw-8981	278	30	itemized	itemize	VERB
taxlaw-8981	278	31	deductions	deduction	NOUN
taxlaw-8981	278	32	”	"	PUNCT
taxlaw-8981	278	33	but	but	CCONJ
taxlaw-8981	278	34	also	also	ADV
taxlaw-8981	278	35	highlighting	highlight	VERB
taxlaw-8981	278	36	how	how	SCONJ
taxlaw-8981	278	37	the	the	DET
taxlaw-8981	278	38	tcja	tcja	NOUN
taxlaw-8981	278	39	increase	increase	NOUN
taxlaw-8981	278	40	complexity	complexity	NOUN
taxlaw-8981	278	41	)	)	PUNCT
taxlaw-8981	278	42	;	;	PUNCT
taxlaw-8981	278	43	stephen	stephen	PROPN
taxlaw-8981	278	44	j.	j.	PROPN
taxlaw-8981	278	45	pieklik	pieklik	PROPN
taxlaw-8981	278	46	et	et	PROPN
taxlaw-8981	278	47	al	al	PROPN
taxlaw-8981	278	48	.	.	PROPN
taxlaw-8981	278	49	,	,	PUNCT
taxlaw-8981	278	50	deducting	deduct	VERB
taxlaw-8981	278	51	success	success	NOUN
taxlaw-8981	278	52	:	:	PUNCT
taxlaw-8981	278	53	congressional	congressional	ADJ
taxlaw-8981	278	54	policy	policy	NOUN
taxlaw-8981	278	55	goals	goal	NOUN
taxlaw-8981	278	56	and	and	CCONJ
taxlaw-8981	278	57	the	the	DET
taxlaw-8981	278	58	tax	tax	NOUN
taxlaw-8981	278	59	cuts	cut	NOUN
taxlaw-8981	278	60	and	and	CCONJ
taxlaw-8981	278	61	jobs	job	NOUN
taxlaw-8981	278	62	act	act	NOUN
taxlaw-8981	278	63	of	of	ADP
taxlaw-8981	278	64	2017	2017	NUM
taxlaw-8981	278	65	,	,	PUNCT
taxlaw-8981	278	66	16	16	NUM
taxlaw-8981	278	67	pitt	pitt	NOUN
taxlaw-8981	278	68	.	.	PUNCT
taxlaw-8981	279	1	tax	tax	PROPN
taxlaw-8981	279	2	rev	rev	PROPN
taxlaw-8981	279	3	.	.	PROPN
taxlaw-8981	279	4	1	1	NUM
taxlaw-8981	279	5	,	,	PUNCT
taxlaw-8981	279	6	27	27	NUM
taxlaw-8981	279	7	-	-	SYM
taxlaw-8981	279	8	29	29	NUM
taxlaw-8981	279	9	(	(	PUNCT
taxlaw-8981	279	10	2018	2018	NUM
taxlaw-8981	279	11	)	)	PUNCT
taxlaw-8981	279	12	(	(	PUNCT
taxlaw-8981	279	13	“	"	PUNCT
taxlaw-8981	279	14	congress	congress	PROPN
taxlaw-8981	279	15	was	be	AUX
taxlaw-8981	279	16	both	both	CCONJ
taxlaw-8981	279	17	successful	successful	ADJ
taxlaw-8981	279	18	and	and	CCONJ
taxlaw-8981	279	19	unsuccessful	unsuccessful	ADJ
taxlaw-8981	279	20	in	in	ADP
taxlaw-8981	279	21	meeting	meet	VERB
taxlaw-8981	279	22	its	its	PRON
taxlaw-8981	279	23	goal	goal	NOUN
taxlaw-8981	279	24	of	of	ADP
taxlaw-8981	279	25	simplifying	simplify	VERB
taxlaw-8981	279	26	the	the	DET
taxlaw-8981	279	27	tax	tax	NOUN
taxlaw-8981	279	28	system	system	NOUN
taxlaw-8981	279	29	”	"	PUNCT
taxlaw-8981	279	30	–	–	PUNCT
taxlaw-8981	279	31	successful	successful	ADJ
taxlaw-8981	279	32	in	in	ADP
taxlaw-8981	279	33	that	that	SCONJ
taxlaw-8981	279	34	the	the	DET
taxlaw-8981	279	35	tcja	tcja	NOUN
taxlaw-8981	279	36	“	"	PUNCT
taxlaw-8981	279	37	makes	make	VERB
taxlaw-8981	279	38	paying	pay	VERB
taxlaw-8981	279	39	taxes	taxis	NOUN
taxlaw-8981	279	40	simpler	simple	ADJ
taxlaw-8981	279	41	for	for	ADP
taxlaw-8981	279	42	the	the	DET
taxlaw-8981	279	43	vast	vast	ADJ
taxlaw-8981	279	44	majority	majority	NOUN
taxlaw-8981	279	45	of	of	ADP
taxlaw-8981	279	46	taxpayers	taxpayer	NOUN
taxlaw-8981	279	47	because	because	SCONJ
taxlaw-8981	279	48	these	these	DET
taxlaw-8981	279	49	taxpayers	taxpayer	NOUN
taxlaw-8981	279	50	are	be	AUX
taxlaw-8981	279	51	likely	likely	ADJ
taxlaw-8981	279	52	to	to	PART
taxlaw-8981	279	53	utilize	utilize	VERB
taxlaw-8981	279	54	the	the	DET
taxlaw-8981	279	55	standard	standard	ADJ
taxlaw-8981	279	56	deduction	deduction	NOUN
taxlaw-8981	279	57	”	"	PUNCT
taxlaw-8981	279	58	but	but	CCONJ
taxlaw-8981	279	59	unsuccessful	unsuccessful	ADJ
taxlaw-8981	279	60	because	because	SCONJ
taxlaw-8981	279	61	of	of	ADP
taxlaw-8981	279	62	changes	change	NOUN
taxlaw-8981	279	63	unrelated	unrelated	ADJ
taxlaw-8981	279	64	to	to	ADP
taxlaw-8981	279	65	itemization	itemization	NOUN
taxlaw-8981	279	66	)	)	PUNCT
taxlaw-8981	279	67	.	.	PUNCT
taxlaw-8981	280	1	57	57	NUM
taxlaw-8981	280	2	commentators	commentator	NOUN
taxlaw-8981	280	3	have	have	AUX
taxlaw-8981	280	4	used	use	VERB
taxlaw-8981	280	5	various	various	ADJ
taxlaw-8981	280	6	other	other	ADJ
taxlaw-8981	280	7	approaches	approach	NOUN
taxlaw-8981	280	8	to	to	PART
taxlaw-8981	280	9	try	try	VERB
taxlaw-8981	280	10	to	to	PART
taxlaw-8981	280	11	estimate	estimate	VERB
taxlaw-8981	280	12	the	the	DET
taxlaw-8981	280	13	impact	impact	NOUN
taxlaw-8981	280	14	of	of	ADP
taxlaw-8981	280	15	tax	tax	NOUN
taxlaw-8981	280	16	changes	change	NOUN
taxlaw-8981	280	17	on	on	ADP
taxlaw-8981	280	18	simplification	simplification	NOUN
taxlaw-8981	280	19	.	.	PUNCT
taxlaw-8981	281	1	see	see	VERB
taxlaw-8981	281	2	,	,	PUNCT
taxlaw-8981	281	3	e.g.	e.g.	ADV
taxlaw-8981	281	4	,	,	PUNCT
taxlaw-8981	281	5	jason	jason	PROPN
taxlaw-8981	281	6	j.	j.	PROPN
taxlaw-8981	281	7	fichtner	fichtner	PROPN
taxlaw-8981	281	8	,	,	PUNCT
taxlaw-8981	281	9	bipartisan	bipartisan	ADJ
taxlaw-8981	281	10	policy	policy	NOUN
taxlaw-8981	281	11	ctr	ctr	PROPN
taxlaw-8981	281	12	.	.	PROPN
taxlaw-8981	281	13	,	,	PUNCT
taxlaw-8981	281	14	tax	tax	NOUN
taxlaw-8981	281	15	administration	administration	NOUN
taxlaw-8981	281	16	:	:	PUNCT
taxlaw-8981	282	1	compliance	compliance	NOUN
taxlaw-8981	282	2	,	,	PUNCT
taxlaw-8981	282	3	complexity	complexity	NOUN
taxlaw-8981	282	4	,	,	PUNCT
taxlaw-8981	282	5	and	and	CCONJ
taxlaw-8981	282	6	capacity	capacity	NOUN
taxlaw-8981	282	7	6	6	NUM
taxlaw-8981	282	8	-	-	SYM
taxlaw-8981	282	9	8	8	NUM
taxlaw-8981	282	10	(	(	PUNCT
taxlaw-8981	282	11	2019	2019	NUM
taxlaw-8981	282	12	)	)	PUNCT
taxlaw-8981	282	13	,	,	PUNCT
taxlaw-8981	282	14	https://bipartisanpolicy.org/wp-content/	https://bipartisanpolicy.org/wp-content/	PROPN
taxlaw-8981	282	15	uploads/2019/04	uploads/2019/04	PROPN
taxlaw-8981	282	16	/	/	SYM
taxlaw-8981	282	17	tax	tax	NOUN
taxlaw-8981	282	18	-	-	PUNCT
taxlaw-8981	282	19	administration	administration	NOUN
taxlaw-8981	282	20	-	-	PUNCT
taxlaw-8981	282	21	compliancecomplexity	compliancecomplexity	NOUN
taxlaw-8981	282	22	-	-	PUNCT
taxlaw-8981	282	23	capacity.pdf	capacity.pdf	NOUN
taxlaw-8981	282	24	[	[	X
taxlaw-8981	282	25	https://perma.cc/	https://perma.cc/	NOUN
taxlaw-8981	282	26	7mdb-3dls	7mdb-3dls	NUM
taxlaw-8981	282	27	]	]	PUNCT
taxlaw-8981	282	28	(	(	PUNCT
taxlaw-8981	282	29	citing	cite	VERB
taxlaw-8981	282	30	studies	study	NOUN
taxlaw-8981	282	31	using	use	VERB
taxlaw-8981	282	32	different	different	ADJ
taxlaw-8981	282	33	approaches	approach	NOUN
taxlaw-8981	282	34	)	)	PUNCT
taxlaw-8981	282	35	;	;	PUNCT
taxlaw-8981	282	36	jason	jason	PROPN
taxlaw-8981	282	37	j.	j.	PROPN
taxlaw-8981	282	38	fitchner	fitchner	PROPN
taxlaw-8981	282	39	&	&	CCONJ
taxlaw-8981	282	40	jacob	jacob	PROPN
taxlaw-8981	282	41	m.	m.	PROPN
taxlaw-8981	282	42	feldman	feldman	PROPN
taxlaw-8981	282	43	,	,	PUNCT
taxlaw-8981	282	44	mercatus	mercatus	PROPN
taxlaw-8981	282	45	ctr	ctr	PROPN
taxlaw-8981	282	46	.	.	PROPN
taxlaw-8981	282	47	,	,	PUNCT
taxlaw-8981	282	48	the	the	DET
taxlaw-8981	282	49	hidden	hidden	ADJ
taxlaw-8981	282	50	costs	cost	NOUN
taxlaw-8981	282	51	of	of	ADP
taxlaw-8981	282	52	tax	tax	NOUN
taxlaw-8981	282	53	compliance	compliance	NOUN
taxlaw-8981	282	54	(	(	PUNCT
taxlaw-8981	282	55	2013	2013	NUM
taxlaw-8981	282	56	)	)	PUNCT
taxlaw-8981	282	57	.	.	PUNCT
taxlaw-8981	283	1	58	58	NUM
taxlaw-8981	283	2	guyton	guyton	PROPN
taxlaw-8981	283	3	et	et	PROPN
taxlaw-8981	283	4	al	al	PROPN
taxlaw-8981	283	5	.	.	PROPN
taxlaw-8981	283	6	,	,	PUNCT
taxlaw-8981	283	7	estimating	estimate	VERB
taxlaw-8981	283	8	the	the	DET
taxlaw-8981	283	9	compliance	compliance	NOUN
taxlaw-8981	283	10	cost	cost	NOUN
taxlaw-8981	283	11	of	of	ADP
taxlaw-8981	283	12	the	the	DET
taxlaw-8981	283	13	u.s	u.s	PROPN
taxlaw-8981	283	14	.	.	PROPN
taxlaw-8981	283	15	individual	individual	ADJ
taxlaw-8981	283	16	income	income	NOUN
taxlaw-8981	283	17	tax	tax	NOUN
taxlaw-8981	283	18	,	,	PUNCT
taxlaw-8981	283	19	56	56	NUM
taxlaw-8981	283	20	nat’l	nat’l	NOUN
taxlaw-8981	283	21	tax	tax	NOUN
taxlaw-8981	283	22	j.	j.	PROPN
taxlaw-8981	283	23	673	673	NUM
taxlaw-8981	283	24	(	(	PUNCT
taxlaw-8981	283	25	2003	2003	NUM
taxlaw-8981	283	26	)	)	PUNCT
taxlaw-8981	283	27	(	(	PUNCT
taxlaw-8981	283	28	explaining	explain	VERB
taxlaw-8981	283	29	how	how	SCONJ
taxlaw-8981	283	30	the	the	DET
taxlaw-8981	283	31	itbm	itbm	PROPN
taxlaw-8981	283	32	works	work	VERB
taxlaw-8981	283	33	)	)	PUNCT
taxlaw-8981	283	34	.	.	PUNCT
taxlaw-8981	284	1	59	59	NUM
taxlaw-8981	285	1	i	i	PRON
taxlaw-8981	285	2	d.	d.	PROPN
taxlaw-8981	285	3	60	60	NUM
taxlaw-8981	285	4	see	see	VERB
taxlaw-8981	285	5	,	,	PUNCT
taxlaw-8981	285	6	e.g.	e.g.	ADV
taxlaw-8981	285	7	,	,	PUNCT
taxlaw-8981	285	8	irs	irs	PROPN
taxlaw-8981	285	9	,	,	PUNCT
taxlaw-8981	285	10	sample	sample	ADJ
taxlaw-8981	285	11	individual	individual	ADJ
taxlaw-8981	285	12	taxpayer	taxpayer	NOUN
taxlaw-8981	285	13	burden	burden	NOUN
taxlaw-8981	285	14	survey	survey	NOUN
taxlaw-8981	285	15	for	for	ADP
taxlaw-8981	285	16	2018	2018	NUM
taxlaw-8981	285	17	(	(	PUNCT
taxlaw-8981	285	18	2019	2019	NUM
taxlaw-8981	285	19	)	)	PUNCT
taxlaw-8981	285	20	(	(	PUNCT
taxlaw-8981	285	21	question	question	NOUN
taxlaw-8981	285	22	3	3	NUM
taxlaw-8981	285	23	,	,	PUNCT
taxlaw-8981	285	24	for	for	ADP
taxlaw-8981	285	25	example	example	NOUN
taxlaw-8981	285	26	,	,	PUNCT
taxlaw-8981	285	27	which	which	PRON
taxlaw-8981	285	28	asks	ask	VERB
taxlaw-8981	285	29	about	about	ADP
taxlaw-8981	285	30	recordkeeping	recordkeeping	NOUN
taxlaw-8981	285	31	regardless	regardless	ADV
taxlaw-8981	285	32	of	of	ADP
taxlaw-8981	285	33	whether	whether	SCONJ
taxlaw-8981	285	34	taxpayer	taxpayer	NOUN
taxlaw-8981	285	35	used	use	VERB
taxlaw-8981	285	36	the	the	DET
taxlaw-8981	285	37	records	record	NOUN
taxlaw-8981	285	38	)	)	PUNCT
taxlaw-8981	285	39	.	.	PUNCT
taxlaw-8981	286	1	61	61	NUM
taxlaw-8981	286	2	irs	irs	NOUN
taxlaw-8981	286	3	,	,	PUNCT
taxlaw-8981	286	4	omb	omb	NOUN
taxlaw-8981	286	5	control	control	NOUN
taxlaw-8981	286	6	no	no	NOUN
taxlaw-8981	286	7	.	.	PROPN
taxlaw-8981	286	8	1545	1545	NUM
taxlaw-8981	286	9	-	-	SYM
taxlaw-8981	286	10	0074	0074	NUM
taxlaw-8981	286	11	,	,	PUNCT
taxlaw-8981	286	12	supporting	support	VERB
taxlaw-8981	286	13	statement	statement	NOUN
taxlaw-8981	286	14	a	a	DET
taxlaw-8981	286	15	,	,	PUNCT
taxlaw-8981	286	16	u.s	u.s	PROPN
taxlaw-8981	286	17	.	.	PROPN
taxlaw-8981	286	18	individual	individual	ADJ
taxlaw-8981	286	19	income	income	NOUN
taxlaw-8981	286	20	tax	tax	NOUN
taxlaw-8981	286	21	return	return	NOUN
taxlaw-8981	286	22	33	33	NUM
taxlaw-8981	286	23	(	(	PUNCT
taxlaw-8981	286	24	2018	2018	NUM
taxlaw-8981	286	25	)	)	PUNCT
taxlaw-8981	286	26	,	,	PUNCT
taxlaw-8981	286	27	https://www.reginfo.gov/public/do/praviewdocument?ref_nbr=201808-1545-031	https://www.reginfo.gov/public/do/praviewdocument?ref_nbr=201808-1545-031	PROPN
taxlaw-8981	286	28	14	14	NUM
taxlaw-8981	286	29	columbia	columbia	PROPN
taxlaw-8981	286	30	journal	journal	PROPN
taxlaw-8981	286	31	of	of	ADP
taxlaw-8981	286	32	tax	tax	NOUN
taxlaw-8981	286	33	law	law	NOUN
taxlaw-8981	286	34	[	[	X
taxlaw-8981	286	35	vol	vol	NOUN
taxlaw-8981	286	36	:	:	PUNCT
taxlaw-8981	286	37	13:1	13:1	NUM
taxlaw-8981	286	38	remains	remain	VERB
taxlaw-8981	286	39	subject	subject	ADJ
taxlaw-8981	286	40	to	to	ADP
taxlaw-8981	286	41	many	many	ADJ
taxlaw-8981	286	42	limitations,62	limitations,62	NOUN
taxlaw-8981	286	43	but	but	CCONJ
taxlaw-8981	286	44	it	it	PRON
taxlaw-8981	286	45	is	be	AUX
taxlaw-8981	286	46	one	one	NUM
taxlaw-8981	286	47	way	way	NOUN
taxlaw-8981	286	48	to	to	PART
taxlaw-8981	286	49	study	study	VERB
taxlaw-8981	286	50	an	an	DET
taxlaw-8981	286	51	aspect	aspect	NOUN
taxlaw-8981	286	52	of	of	ADP
taxlaw-8981	286	53	simplification	simplification	NOUN
taxlaw-8981	286	54	that	that	SCONJ
taxlaw-8981	286	55	a	a	DET
taxlaw-8981	286	56	mere	mere	ADJ
taxlaw-8981	286	57	decline	decline	NOUN
taxlaw-8981	286	58	in	in	ADP
taxlaw-8981	286	59	the	the	DET
taxlaw-8981	286	60	number	number	NOUN
taxlaw-8981	286	61	of	of	ADP
taxlaw-8981	286	62	itemizers	itemizer	NOUN
taxlaw-8981	286	63	can	can	AUX
taxlaw-8981	286	64	not	not	PART
taxlaw-8981	286	65	capture	capture	VERB
taxlaw-8981	286	66	—	—	PUNCT
taxlaw-8981	286	67	time	time	NOUN
taxlaw-8981	286	68	and	and	CCONJ
taxlaw-8981	286	69	effort	effort	NOUN
taxlaw-8981	286	70	invested	invest	VERB
taxlaw-8981	286	71	in	in	ADP
taxlaw-8981	286	72	the	the	DET
taxlaw-8981	286	73	process	process	NOUN
taxlaw-8981	286	74	of	of	ADP
taxlaw-8981	286	75	determining	determine	VERB
taxlaw-8981	286	76	whether	whether	SCONJ
taxlaw-8981	286	77	to	to	PART
taxlaw-8981	286	78	itemize	itemize	VERB
taxlaw-8981	286	79	or	or	CCONJ
taxlaw-8981	286	80	take	take	VERB
taxlaw-8981	286	81	the	the	DET
taxlaw-8981	286	82	standard	standard	ADJ
taxlaw-8981	286	83	deduction	deduction	NOUN
taxlaw-8981	286	84	.	.	PUNCT
taxlaw-8981	287	1	moreover	moreover	ADV
taxlaw-8981	287	2	,	,	PUNCT
taxlaw-8981	287	3	the	the	DET
taxlaw-8981	287	4	irs	irs	PROPN
taxlaw-8981	287	5	’s	’s	PART
taxlaw-8981	287	6	use	use	NOUN
taxlaw-8981	287	7	of	of	ADP
taxlaw-8981	287	8	the	the	DET
taxlaw-8981	287	9	itbm	itbm	NOUN
taxlaw-8981	287	10	as	as	ADP
taxlaw-8981	287	11	an	an	DET
taxlaw-8981	287	12	alternative	alternative	ADJ
taxlaw-8981	287	13	method	method	NOUN
taxlaw-8981	287	14	of	of	ADP
taxlaw-8981	287	15	measuring	measure	VERB
taxlaw-8981	287	16	simplification	simplification	NOUN
taxlaw-8981	287	17	supports	support	VERB
taxlaw-8981	287	18	the	the	DET
taxlaw-8981	287	19	conclusion	conclusion	NOUN
taxlaw-8981	287	20	that	that	SCONJ
taxlaw-8981	287	21	the	the	DET
taxlaw-8981	287	22	decline	decline	NOUN
taxlaw-8981	287	23	in	in	ADP
taxlaw-8981	287	24	itemization	itemization	NOUN
taxlaw-8981	287	25	rates	rate	NOUN
taxlaw-8981	287	26	may	may	AUX
taxlaw-8981	287	27	not	not	PART
taxlaw-8981	287	28	be	be	AUX
taxlaw-8981	287	29	the	the	DET
taxlaw-8981	287	30	best	good	ADJ
taxlaw-8981	287	31	proxy	proxy	NOUN
taxlaw-8981	287	32	for	for	ADP
taxlaw-8981	287	33	the	the	DET
taxlaw-8981	287	34	simplification	simplification	NOUN
taxlaw-8981	287	35	experienced	experience	VERB
taxlaw-8981	287	36	by	by	ADP
taxlaw-8981	287	37	taxpayers	taxpayer	NOUN
taxlaw-8981	287	38	as	as	ADP
taxlaw-8981	287	39	a	a	DET
taxlaw-8981	287	40	result	result	NOUN
taxlaw-8981	287	41	of	of	ADP
taxlaw-8981	287	42	the	the	DET
taxlaw-8981	287	43	tcja	tcja	NOUN
taxlaw-8981	287	44	’s	’s	PART
taxlaw-8981	287	45	itemization	itemization	NOUN
taxlaw-8981	287	46	-	-	PUNCT
taxlaw-8981	287	47	related	relate	VERB
taxlaw-8981	287	48	changes	change	NOUN
taxlaw-8981	287	49	.	.	PUNCT
taxlaw-8981	288	1	2	2	X
taxlaw-8981	288	2	.	.	X
taxlaw-8981	288	3	for	for	ADP
taxlaw-8981	288	4	tax	tax	NOUN
taxlaw-8981	288	5	authorities	authority	NOUN
taxlaw-8981	288	6	in	in	ADP
taxlaw-8981	288	7	contrast	contrast	NOUN
taxlaw-8981	288	8	,	,	PUNCT
taxlaw-8981	288	9	the	the	DET
taxlaw-8981	288	10	decline	decline	NOUN
taxlaw-8981	288	11	in	in	ADP
taxlaw-8981	288	12	itemization	itemization	NOUN
taxlaw-8981	288	13	rates	rate	NOUN
taxlaw-8981	288	14	is	be	AUX
taxlaw-8981	288	15	likely	likely	ADJ
taxlaw-8981	288	16	a	a	DET
taxlaw-8981	288	17	reasonably	reasonably	ADV
taxlaw-8981	288	18	good	good	ADJ
taxlaw-8981	288	19	proxy	proxy	NOUN
taxlaw-8981	288	20	for	for	ADP
taxlaw-8981	288	21	the	the	DET
taxlaw-8981	288	22	long	long	ADJ
taxlaw-8981	288	23	-	-	PUNCT
taxlaw-8981	288	24	term	term	NOUN
taxlaw-8981	288	25	simplification	simplification	NOUN
taxlaw-8981	288	26	experienced	experience	VERB
taxlaw-8981	288	27	by	by	ADP
taxlaw-8981	288	28	tax	tax	NOUN
taxlaw-8981	288	29	authorities	authority	NOUN
taxlaw-8981	288	30	.	.	PUNCT
taxlaw-8981	289	1	the	the	DET
taxlaw-8981	289	2	tcja	tcja	PROPN
taxlaw-8981	289	3	’s	’s	PART
taxlaw-8981	289	4	itemization	itemization	NOUN
taxlaw-8981	289	5	-	-	PUNCT
taxlaw-8981	289	6	related	relate	VERB
taxlaw-8981	289	7	changes	change	NOUN
taxlaw-8981	289	8	did	do	AUX
taxlaw-8981	289	9	add	add	VERB
taxlaw-8981	289	10	some	some	DET
taxlaw-8981	289	11	short	short	ADJ
taxlaw-8981	289	12	-	-	PUNCT
taxlaw-8981	289	13	term	term	NOUN
taxlaw-8981	289	14	complications	complication	NOUN
taxlaw-8981	289	15	for	for	ADP
taxlaw-8981	289	16	the	the	DET
taxlaw-8981	289	17	irs	irs	PROPN
taxlaw-8981	289	18	because	because	SCONJ
taxlaw-8981	289	19	the	the	DET
taxlaw-8981	289	20	irs	irs	PROPN
taxlaw-8981	289	21	needed	need	VERB
taxlaw-8981	289	22	to	to	PART
taxlaw-8981	289	23	revise	revise	VERB
taxlaw-8981	289	24	forms	form	NOUN
taxlaw-8981	289	25	,	,	PUNCT
taxlaw-8981	289	26	instructions	instruction	NOUN
taxlaw-8981	289	27	,	,	PUNCT
taxlaw-8981	289	28	publications	publication	NOUN
taxlaw-8981	289	29	,	,	PUNCT
taxlaw-8981	289	30	and	and	CCONJ
taxlaw-8981	289	31	other	other	ADJ
taxlaw-8981	289	32	materials	material	NOUN
taxlaw-8981	289	33	to	to	PART
taxlaw-8981	289	34	reflect	reflect	VERB
taxlaw-8981	289	35	the	the	DET
taxlaw-8981	289	36	changes	change	NOUN
taxlaw-8981	289	37	in	in	ADP
taxlaw-8981	289	38	the	the	DET
taxlaw-8981	289	39	law	law	NOUN
taxlaw-8981	289	40	before	before	SCONJ
taxlaw-8981	289	41	taxpayers	taxpayer	NOUN
taxlaw-8981	289	42	filed	file	VERB
taxlaw-8981	289	43	their	their	PRON
taxlaw-8981	289	44	returns	return	NOUN
taxlaw-8981	289	45	.	.	PUNCT
taxlaw-8981	290	1	after	after	SCONJ
taxlaw-8981	290	2	taxpayers	taxpayer	NOUN
taxlaw-8981	290	3	filed	file	VERB
taxlaw-8981	290	4	their	their	PRON
taxlaw-8981	290	5	returns	return	NOUN
taxlaw-8981	290	6	,	,	PUNCT
taxlaw-8981	290	7	however	however	ADV
taxlaw-8981	290	8	,	,	PUNCT
taxlaw-8981	290	9	the	the	DET
taxlaw-8981	290	10	decline	decline	NOUN
taxlaw-8981	290	11	in	in	ADP
taxlaw-8981	290	12	itemization	itemization	NOUN
taxlaw-8981	290	13	rates	rate	NOUN
taxlaw-8981	290	14	simplified	simplify	VERB
taxlaw-8981	290	15	the	the	DET
taxlaw-8981	290	16	irs	irs	PROPN
taxlaw-8981	290	17	’s	’s	PART
taxlaw-8981	290	18	post	post	ADJ
taxlaw-8981	290	19	-	-	ADJ
taxlaw-8981	290	20	filing	filing	ADJ
taxlaw-8981	290	21	responsibilities	responsibility	NOUN
taxlaw-8981	290	22	for	for	ADP
taxlaw-8981	290	23	at	at	ADV
taxlaw-8981	290	24	least	least	ADV
taxlaw-8981	290	25	two	two	NUM
taxlaw-8981	290	26	reasons	reason	NOUN
taxlaw-8981	290	27	.	.	PUNCT
taxlaw-8981	291	1	first	first	ADV
taxlaw-8981	291	2	,	,	PUNCT
taxlaw-8981	291	3	there	there	PRON
taxlaw-8981	291	4	were	be	VERB
taxlaw-8981	291	5	almost	almost	ADV
taxlaw-8981	291	6	30	30	NUM
taxlaw-8981	291	7	million	million	NUM
taxlaw-8981	291	8	fewer	few	ADJ
taxlaw-8981	291	9	schedule	schedule	NOUN
taxlaw-8981	291	10	a	a	DET
taxlaw-8981	291	11	forms	form	NOUN
taxlaw-8981	291	12	that	that	PRON
taxlaw-8981	291	13	needed	need	VERB
taxlaw-8981	291	14	to	to	PART
taxlaw-8981	291	15	be	be	AUX
taxlaw-8981	291	16	processed	process	VERB
taxlaw-8981	291	17	in	in	ADP
taxlaw-8981	291	18	2018	2018	NUM
taxlaw-8981	291	19	as	as	ADP
taxlaw-8981	291	20	compared	compare	VERB
taxlaw-8981	291	21	to	to	ADP
taxlaw-8981	291	22	2017	2017	NUM
taxlaw-8981	291	23	.	.	PUNCT
taxlaw-8981	292	1	processing	process	VERB
taxlaw-8981	292	2	fewer	few	ADJ
taxlaw-8981	292	3	forms	form	NOUN
taxlaw-8981	292	4	is	be	AUX
taxlaw-8981	292	5	easier	easy	ADJ
taxlaw-8981	292	6	and	and	CCONJ
taxlaw-8981	292	7	presumably	presumably	ADV
taxlaw-8981	292	8	saved	save	VERB
taxlaw-8981	292	9	the	the	DET
taxlaw-8981	292	10	irs	irs	PROPN
taxlaw-8981	292	11	time	time	NOUN
taxlaw-8981	292	12	and	and	CCONJ
taxlaw-8981	292	13	money	money	NOUN
taxlaw-8981	292	14	.	.	PUNCT
taxlaw-8981	293	1	second	second	ADJ
taxlaw-8981	293	2	,	,	PUNCT
taxlaw-8981	293	3	with	with	ADP
taxlaw-8981	293	4	almost	almost	ADV
taxlaw-8981	293	5	30	30	NUM
taxlaw-8981	293	6	million	million	NUM
taxlaw-8981	293	7	fewer	few	ADJ
taxlaw-8981	293	8	schedule	schedule	NOUN
taxlaw-8981	293	9	a	a	DET
taxlaw-8981	293	10	forms	form	NOUN
taxlaw-8981	293	11	filed	file	VERB
taxlaw-8981	293	12	in	in	ADP
taxlaw-8981	293	13	2018	2018	NUM
taxlaw-8981	293	14	,	,	PUNCT
taxlaw-8981	293	15	there	there	PRON
taxlaw-8981	293	16	were	be	VERB
taxlaw-8981	293	17	fewer	few	ADJ
taxlaw-8981	293	18	taxpayers	taxpayer	NOUN
taxlaw-8981	293	19	whose	whose	DET
taxlaw-8981	293	20	itemized	itemize	VERB
taxlaw-8981	293	21	deductions	deduction	NOUN
taxlaw-8981	293	22	might	might	AUX
taxlaw-8981	293	23	need	need	VERB
taxlaw-8981	293	24	auditing	auditing	NOUN
taxlaw-8981	293	25	and	and	CCONJ
taxlaw-8981	293	26	thus	thus	ADV
taxlaw-8981	293	27	fewer	few	ADJ
taxlaw-8981	293	28	opportunities	opportunity	NOUN
taxlaw-8981	293	29	for	for	ADP
taxlaw-8981	293	30	disputes	dispute	NOUN
taxlaw-8981	293	31	about	about	ADP
taxlaw-8981	293	32	itemized	itemize	VERB
taxlaw-8981	293	33	deductions	deduction	NOUN
taxlaw-8981	293	34	.	.	PUNCT
taxlaw-8981	294	1	given	give	VERB
taxlaw-8981	294	2	that	that	SCONJ
taxlaw-8981	294	3	“	"	PUNCT
taxlaw-8981	294	4	itemized	itemize	VERB
taxlaw-8981	294	5	deductions	deduction	NOUN
taxlaw-8981	294	6	reported	report	VERB
taxlaw-8981	294	7	on	on	ADP
taxlaw-8981	294	8	schedule	schedule	NOUN
taxlaw-8981	294	9	a	a	PRON
taxlaw-8981	294	10	of	of	ADP
taxlaw-8981	294	11	irs	irs	PROPN
taxlaw-8981	294	12	form	form	NOUN
taxlaw-8981	294	13	1040	1040	NUM
taxlaw-8981	294	14	have	have	AUX
taxlaw-8981	294	15	been	be	AUX
taxlaw-8981	294	16	among	among	ADP
taxlaw-8981	294	17	the	the	DET
taxlaw-8981	294	18	[	[	X
taxlaw-8981	294	19	national	national	ADJ
taxlaw-8981	294	20	taxpayer	taxpayer	NOUN
taxlaw-8981	294	21	advocate	advocate	NOUN
taxlaw-8981	294	22	’s	’s	PART
taxlaw-8981	294	23	list	list	NOUN
taxlaw-8981	294	24	of	of	ADP
taxlaw-8981	294	25	]	]	PUNCT
taxlaw-8981	294	26	ten	ten	NUM
taxlaw-8981	294	27	most	most	ADV
taxlaw-8981	294	28	litigated	litigate	VERB
taxlaw-8981	294	29	issues	issue	NOUN
taxlaw-8981	294	30	”	"	PUNCT
taxlaw-8981	294	31	in	in	ADP
taxlaw-8981	294	32	recent	recent	ADJ
taxlaw-8981	294	33	years,63	years,63	ADJ
taxlaw-8981	294	34	changes	change	NOUN
taxlaw-8981	294	35	that	that	PRON
taxlaw-8981	294	36	dramatically	dramatically	ADV
taxlaw-8981	294	37	reduce	reduce	VERB
taxlaw-8981	294	38	the	the	DET
taxlaw-8981	294	39	number	number	NOUN
taxlaw-8981	294	40	of	of	ADP
taxlaw-8981	294	41	taxpayers	taxpayer	NOUN
taxlaw-8981	294	42	who	who	PRON
taxlaw-8981	294	43	itemize	itemize	VERB
taxlaw-8981	294	44	deductions	deduction	NOUN
taxlaw-8981	294	45	should	should	AUX
taxlaw-8981	294	46	also	also	ADV
taxlaw-8981	294	47	reduce	reduce	VERB
taxlaw-8981	294	48	audits	audits	NOUN
taxlaw-8981	294	49	and	and	CCONJ
taxlaw-8981	294	50	disputes	dispute	NOUN
taxlaw-8981	294	51	related	relate	VERB
taxlaw-8981	294	52	to	to	ADP
taxlaw-8981	294	53	itemized	itemize	VERB
taxlaw-8981	294	54	deductions	deduction	NOUN
taxlaw-8981	294	55	,	,	PUNCT
taxlaw-8981	294	56	thereby	thereby	ADV
taxlaw-8981	294	57	simplifying	simplify	VERB
taxlaw-8981	294	58	the	the	DET
taxlaw-8981	294	59	irs	irs	PROPN
taxlaw-8981	294	60	’s	’s	PART
taxlaw-8981	294	61	work	work	NOUN
taxlaw-8981	294	62	.	.	PUNCT
taxlaw-8981	295	1	the	the	DET
taxlaw-8981	295	2	enforcement	enforcement	NOUN
taxlaw-8981	295	3	resources	resource	NOUN
taxlaw-8981	295	4	otherwise	otherwise	ADV
taxlaw-8981	295	5	spent	spend	VERB
taxlaw-8981	295	6	on	on	ADP
taxlaw-8981	295	7	these	these	DET
taxlaw-8981	295	8	tasks	task	NOUN
taxlaw-8981	295	9	can	can	AUX
taxlaw-8981	295	10	be	be	AUX
taxlaw-8981	295	11	saved	save	VERB
taxlaw-8981	295	12	and	and	CCONJ
taxlaw-8981	295	13	reallocated	reallocate	VERB
taxlaw-8981	295	14	for	for	ADP
taxlaw-8981	295	15	other	other	ADJ
taxlaw-8981	295	16	tax	tax	NOUN
taxlaw-8981	295	17	administration	administration	NOUN
taxlaw-8981	295	18	uses	use	VERB
taxlaw-8981	295	19	.	.	PUNCT
taxlaw-8981	296	1	these	these	DET
taxlaw-8981	296	2	simplification	simplification	NOUN
taxlaw-8981	296	3	benefits	benefit	NOUN
taxlaw-8981	296	4	for	for	ADP
taxlaw-8981	296	5	the	the	DET
taxlaw-8981	296	6	irs	irs	PROPN
taxlaw-8981	296	7	are	be	AUX
taxlaw-8981	296	8	likely	likely	ADJ
taxlaw-8981	296	9	to	to	PART
taxlaw-8981	296	10	continue	continue	VERB
taxlaw-8981	296	11	for	for	ADP
taxlaw-8981	296	12	years	year	NOUN
taxlaw-8981	296	13	,	,	PUNCT
taxlaw-8981	296	14	as	as	ADV
taxlaw-8981	296	15	long	long	ADV
taxlaw-8981	296	16	as	as	SCONJ
taxlaw-8981	296	17	the	the	DET
taxlaw-8981	296	18	tcja	tcja	NOUN
taxlaw-8981	296	19	’s	’s	PART
taxlaw-8981	296	20	itemization	itemization	NOUN
taxlaw-8981	296	21	-	-	PUNCT
taxlaw-8981	296	22	related	relate	VERB
taxlaw-8981	296	23	changes	change	NOUN
taxlaw-8981	296	24	persist	persist	VERB
taxlaw-8981	296	25	enough	enough	ADV
taxlaw-8981	296	26	to	to	PART
taxlaw-8981	296	27	keep	keep	VERB
taxlaw-8981	296	28	itemization	itemization	NOUN
taxlaw-8981	296	29	rates	rate	NOUN
taxlaw-8981	296	30	down	down	ADP
taxlaw-8981	296	31	.	.	PUNCT
taxlaw-8981	297	1	thus	thus	ADV
taxlaw-8981	297	2	,	,	PUNCT
taxlaw-8981	297	3	a	a	DET
taxlaw-8981	297	4	decline	decline	NOUN
taxlaw-8981	297	5	in	in	ADP
taxlaw-8981	297	6	itemization	itemization	NOUN
taxlaw-8981	297	7	rates	rate	NOUN
taxlaw-8981	297	8	represents	represent	VERB
taxlaw-8981	297	9	a	a	DET
taxlaw-8981	297	10	real	real	ADJ
taxlaw-8981	297	11	decline	decline	NOUN
taxlaw-8981	297	12	in	in	ADP
taxlaw-8981	297	13	the	the	DET
taxlaw-8981	297	14	irs	irs	PROPN
taxlaw-8981	297	15	resources	resource	NOUN
taxlaw-8981	297	16	spent	spend	VERB
taxlaw-8981	297	17	administering	administer	VERB
taxlaw-8981	297	18	one	one	NUM
taxlaw-8981	297	19	part	part	NOUN
taxlaw-8981	297	20	of	of	ADP
taxlaw-8981	297	21	the	the	DET
taxlaw-8981	297	22	individual	individual	ADJ
taxlaw-8981	297	23	income	income	NOUN
taxlaw-8981	297	24	tax	tax	NOUN
taxlaw-8981	297	25	.	.	PUNCT
taxlaw-8981	298	1	[	[	X
taxlaw-8981	298	2	https://perma.cc/fc83-w324	https://perma.cc/fc83-w324	X
taxlaw-8981	298	3	]	]	X
taxlaw-8981	298	4	(	(	PUNCT
taxlaw-8981	298	5	included	include	VERB
taxlaw-8981	298	6	in	in	ADP
taxlaw-8981	298	7	the	the	DET
taxlaw-8981	298	8	information	information	NOUN
taxlaw-8981	298	9	collection	collection	NOUN
taxlaw-8981	298	10	review	review	PROPN
taxlaw-8981	298	11	(	(	PUNCT
taxlaw-8981	298	12	icr	icr	PROPN
taxlaw-8981	298	13	)	)	PUNCT
taxlaw-8981	298	14	submitted	submit	VERB
taxlaw-8981	298	15	to	to	ADP
taxlaw-8981	298	16	office	office	NOUN
taxlaw-8981	298	17	of	of	ADP
taxlaw-8981	298	18	information	information	NOUN
taxlaw-8981	298	19	and	and	CCONJ
taxlaw-8981	298	20	regulatory	regulatory	ADJ
taxlaw-8981	298	21	affairs	affair	NOUN
taxlaw-8981	298	22	(	(	PUNCT
taxlaw-8981	298	23	oira	oira	PROPN
taxlaw-8981	298	24	)	)	PUNCT
taxlaw-8981	298	25	in	in	ADP
taxlaw-8981	298	26	connection	connection	NOUN
taxlaw-8981	298	27	with	with	ADP
taxlaw-8981	298	28	oira	oira	PROPN
taxlaw-8981	298	29	’s	’s	PART
taxlaw-8981	298	30	review	review	NOUN
taxlaw-8981	298	31	of	of	ADP
taxlaw-8981	298	32	the	the	DET
taxlaw-8981	298	33	revised	revised	ADJ
taxlaw-8981	298	34	u.s	u.s	PROPN
taxlaw-8981	298	35	.	.	PROPN
taxlaw-8981	298	36	individual	individual	ADJ
taxlaw-8981	298	37	tax	tax	NOUN
taxlaw-8981	298	38	return	return	NOUN
taxlaw-8981	298	39	)	)	PUNCT
taxlaw-8981	298	40	.	.	PUNCT
taxlaw-8981	299	1	62	62	NUM
taxlaw-8981	299	2	see	see	VERB
taxlaw-8981	299	3	guyton	guyton	PROPN
taxlaw-8981	299	4	,	,	PUNCT
taxlaw-8981	299	5	supra	supra	PROPN
taxlaw-8981	299	6	note	note	PROPN
taxlaw-8981	299	7	48	48	NUM
taxlaw-8981	299	8	;	;	PUNCT
taxlaw-8981	299	9	guyton	guyton	PROPN
taxlaw-8981	299	10	,	,	PUNCT
taxlaw-8981	299	11	supra	supra	PROPN
taxlaw-8981	299	12	note	note	PROPN
taxlaw-8981	299	13	58	58	NUM
taxlaw-8981	299	14	;	;	PUNCT
taxlaw-8981	299	15	janet	janet	PROPN
taxlaw-8981	299	16	holtzblatt	holtzblatt	NOUN
taxlaw-8981	299	17	,	,	PUNCT
taxlaw-8981	299	18	measuring	measure	VERB
taxlaw-8981	299	19	compliance	compliance	NOUN
taxlaw-8981	299	20	burdens	burden	NOUN
taxlaw-8981	299	21	:	:	PUNCT
taxlaw-8981	299	22	issues	issue	NOUN
taxlaw-8981	299	23	raised	raise	VERB
taxlaw-8981	299	24	by	by	ADP
taxlaw-8981	299	25	the	the	DET
taxlaw-8981	299	26	individual	individual	ADJ
taxlaw-8981	299	27	taxpayer	taxpayer	PROPN
taxlaw-8981	299	28	burden	burden	NOUN
taxlaw-8981	299	29	model	model	NOUN
taxlaw-8981	299	30	,	,	PUNCT
taxlaw-8981	299	31	97	97	NUM
taxlaw-8981	299	32	proc	proc	NOUN
taxlaw-8981	299	33	.	.	PUNCT
taxlaw-8981	300	1	ann	ann	PROPN
taxlaw-8981	300	2	.	.	PUNCT
taxlaw-8981	300	3	conf	conf	PROPN
taxlaw-8981	300	4	.	.	PUNCT
taxlaw-8981	301	1	on	on	ADP
taxlaw-8981	301	2	tax’n	tax’n	NUM
taxlaw-8981	301	3	nat’l	nat’l	NOUN
taxlaw-8981	301	4	taxpayer	taxpayer	NOUN
taxlaw-8981	301	5	ass’n	ass’n	NUM
taxlaw-8981	301	6	366	366	NUM
taxlaw-8981	301	7	(	(	PUNCT
taxlaw-8981	301	8	2004	2004	NUM
taxlaw-8981	301	9	)	)	PUNCT
taxlaw-8981	301	10	.	.	PUNCT
taxlaw-8981	302	1	this	this	DET
taxlaw-8981	302	2	scholarship	scholarship	NOUN
taxlaw-8981	302	3	identifies	identify	VERB
taxlaw-8981	302	4	many	many	ADJ
taxlaw-8981	302	5	concerns	concern	NOUN
taxlaw-8981	302	6	including	include	VERB
taxlaw-8981	302	7	,	,	PUNCT
taxlaw-8981	302	8	for	for	ADP
taxlaw-8981	302	9	example	example	NOUN
taxlaw-8981	302	10	,	,	PUNCT
taxlaw-8981	302	11	that	that	SCONJ
taxlaw-8981	302	12	data	datum	NOUN
taxlaw-8981	302	13	are	be	AUX
taxlaw-8981	302	14	based	base	VERB
taxlaw-8981	302	15	on	on	ADP
taxlaw-8981	302	16	a	a	DET
taxlaw-8981	302	17	survey	survey	NOUN
taxlaw-8981	302	18	of	of	ADP
taxlaw-8981	302	19	taxpayers	taxpayer	NOUN
taxlaw-8981	302	20	,	,	PUNCT
taxlaw-8981	302	21	and	and	CCONJ
taxlaw-8981	302	22	although	although	SCONJ
taxlaw-8981	302	23	the	the	DET
taxlaw-8981	302	24	survey	survey	NOUN
taxlaw-8981	302	25	is	be	AUX
taxlaw-8981	302	26	completed	complete	VERB
taxlaw-8981	302	27	relatively	relatively	ADV
taxlaw-8981	302	28	close	close	ADJ
taxlaw-8981	302	29	in	in	ADP
taxlaw-8981	302	30	time	time	NOUN
taxlaw-8981	302	31	to	to	ADP
taxlaw-8981	302	32	when	when	SCONJ
taxlaw-8981	302	33	taxpayers	taxpayer	NOUN
taxlaw-8981	302	34	file	file	VERB
taxlaw-8981	302	35	,	,	PUNCT
taxlaw-8981	302	36	the	the	DET
taxlaw-8981	302	37	taxpayers	taxpayer	NOUN
taxlaw-8981	302	38	may	may	AUX
taxlaw-8981	302	39	still	still	ADV
taxlaw-8981	302	40	be	be	AUX
taxlaw-8981	302	41	subject	subject	ADJ
taxlaw-8981	302	42	to	to	ADP
taxlaw-8981	302	43	recall	recall	NOUN
taxlaw-8981	302	44	bias	bias	NOUN
taxlaw-8981	302	45	.	.	PUNCT
taxlaw-8981	303	1	63	63	NUM
taxlaw-8981	303	2	nat’l	nat’l	NOUN
taxlaw-8981	303	3	taxpayer	taxpayer	NOUN
taxlaw-8981	303	4	advocate	advocate	NOUN
taxlaw-8981	303	5	,	,	PUNCT
taxlaw-8981	303	6	annual	annual	ADJ
taxlaw-8981	303	7	report	report	NOUN
taxlaw-8981	303	8	to	to	ADP
taxlaw-8981	303	9	congress	congress	PROPN
taxlaw-8981	303	10	2018	2018	NUM
taxlaw-8981	303	11	(	(	PUNCT
taxlaw-8981	303	12	2019	2019	NUM
taxlaw-8981	303	13	)	)	PUNCT
taxlaw-8981	303	14	;	;	PUNCT
taxlaw-8981	303	15	nat’l	nat’l	NOUN
taxlaw-8981	303	16	taxpayer	taxpayer	NOUN
taxlaw-8981	303	17	advocate	advocate	NOUN
taxlaw-8981	303	18	,	,	PUNCT
taxlaw-8981	303	19	annual	annual	ADJ
taxlaw-8981	303	20	report	report	NOUN
taxlaw-8981	303	21	to	to	ADP
taxlaw-8981	303	22	congress	congress	PROPN
taxlaw-8981	303	23	2019	2019	NUM
taxlaw-8981	303	24	(	(	PUNCT
taxlaw-8981	303	25	2020	2020	NUM
taxlaw-8981	303	26	)	)	PUNCT
taxlaw-8981	303	27	.	.	PUNCT
taxlaw-8981	304	1	2021	2021	NUM
taxlaw-8981	304	2	]	]	PUNCT
taxlaw-8981	304	3	taxpayer	taxpayer	NOUN
taxlaw-8981	304	4	choices	choice	VERB
taxlaw-8981	304	5	15	15	NUM
taxlaw-8981	304	6	ii	ii	NOUN
taxlaw-8981	304	7	.	.	PUNCT
taxlaw-8981	305	1	using	use	VERB
taxlaw-8981	305	2	tax	tax	NOUN
taxlaw-8981	305	3	filing	filing	NOUN
taxlaw-8981	305	4	data	datum	NOUN
taxlaw-8981	305	5	to	to	PART
taxlaw-8981	305	6	understand	understand	VERB
taxlaw-8981	305	7	changes	change	NOUN
taxlaw-8981	305	8	in	in	ADP
taxlaw-8981	305	9	taxpayers	taxpayer	NOUN
taxlaw-8981	305	10	’	’	PART
taxlaw-8981	305	11	itemization	itemization	NOUN
taxlaw-8981	305	12	choices	choice	NOUN
taxlaw-8981	305	13	with	with	ADP
taxlaw-8981	305	14	an	an	DET
taxlaw-8981	305	15	understanding	understanding	NOUN
taxlaw-8981	305	16	of	of	ADP
taxlaw-8981	305	17	what	what	PRON
taxlaw-8981	305	18	a	a	DET
taxlaw-8981	305	19	decline	decline	NOUN
taxlaw-8981	305	20	in	in	ADP
taxlaw-8981	305	21	itemization	itemization	NOUN
taxlaw-8981	305	22	rates	rate	NOUN
taxlaw-8981	305	23	does	do	AUX
taxlaw-8981	305	24	(	(	PUNCT
taxlaw-8981	305	25	and	and	CCONJ
taxlaw-8981	305	26	does	do	AUX
taxlaw-8981	305	27	not	not	PART
taxlaw-8981	305	28	)	)	PUNCT
taxlaw-8981	305	29	mean	mean	VERB
taxlaw-8981	305	30	about	about	ADP
taxlaw-8981	305	31	simplification	simplification	NOUN
taxlaw-8981	305	32	,	,	PUNCT
taxlaw-8981	305	33	this	this	DET
taxlaw-8981	305	34	part	part	NOUN
taxlaw-8981	305	35	delves	delve	VERB
taxlaw-8981	305	36	into	into	ADP
taxlaw-8981	305	37	the	the	DET
taxlaw-8981	305	38	data	datum	NOUN
taxlaw-8981	305	39	about	about	ADP
taxlaw-8981	305	40	itemization	itemization	NOUN
taxlaw-8981	305	41	before	before	ADV
taxlaw-8981	305	42	and	and	CCONJ
taxlaw-8981	305	43	after	after	ADP
taxlaw-8981	305	44	the	the	DET
taxlaw-8981	305	45	tcja	tcja	NOUN
taxlaw-8981	305	46	.	.	PUNCT
taxlaw-8981	306	1	this	this	DET
taxlaw-8981	306	2	part	part	NOUN
taxlaw-8981	306	3	first	first	ADV
taxlaw-8981	306	4	examines	examine	VERB
taxlaw-8981	306	5	how	how	SCONJ
taxlaw-8981	306	6	federal	federal	ADJ
taxlaw-8981	306	7	itemization	itemization	NOUN
taxlaw-8981	306	8	rates	rate	NOUN
taxlaw-8981	306	9	changed	change	VERB
taxlaw-8981	306	10	after	after	ADP
taxlaw-8981	306	11	the	the	DET
taxlaw-8981	306	12	tcja	tcja	NOUN
taxlaw-8981	306	13	.	.	PUNCT
taxlaw-8981	307	1	then	then	ADV
taxlaw-8981	307	2	,	,	PUNCT
taxlaw-8981	307	3	this	this	DET
taxlaw-8981	307	4	part	part	NOUN
taxlaw-8981	307	5	adds	add	VERB
taxlaw-8981	307	6	state	state	NOUN
taxlaw-8981	307	7	itemization	itemization	NOUN
taxlaw-8981	307	8	data	datum	NOUN
taxlaw-8981	307	9	to	to	ADP
taxlaw-8981	307	10	the	the	DET
taxlaw-8981	307	11	analysis	analysis	NOUN
taxlaw-8981	307	12	to	to	PART
taxlaw-8981	307	13	understand	understand	VERB
taxlaw-8981	307	14	how	how	SCONJ
taxlaw-8981	307	15	(	(	PUNCT
taxlaw-8981	307	16	and	and	CCONJ
taxlaw-8981	307	17	why	why	SCONJ
taxlaw-8981	307	18	)	)	PUNCT
taxlaw-8981	307	19	federal	federal	ADJ
taxlaw-8981	307	20	and	and	CCONJ
taxlaw-8981	307	21	state	state	NOUN
taxlaw-8981	307	22	itemization	itemization	NOUN
taxlaw-8981	307	23	rates	rate	NOUN
taxlaw-8981	307	24	vary	vary	VERB
taxlaw-8981	307	25	by	by	ADP
taxlaw-8981	307	26	state	state	NOUN
taxlaw-8981	307	27	.	.	PUNCT
taxlaw-8981	308	1	a.	a.	PROPN
taxlaw-8981	308	2	federal	federal	PROPN
taxlaw-8981	308	3	itemization	itemization	PROPN
taxlaw-8981	308	4	data	datum	NOUN
taxlaw-8981	308	5	filing	filing	NOUN
taxlaw-8981	308	6	data	datum	NOUN
taxlaw-8981	308	7	from	from	ADP
taxlaw-8981	308	8	the	the	DET
taxlaw-8981	308	9	2017	2017	NUM
taxlaw-8981	308	10	and	and	CCONJ
taxlaw-8981	308	11	2018	2018	NUM
taxlaw-8981	308	12	tax	tax	NOUN
taxlaw-8981	308	13	years	year	NOUN
taxlaw-8981	308	14	are	be	AUX
taxlaw-8981	308	15	consistent	consistent	ADJ
taxlaw-8981	308	16	with	with	ADP
taxlaw-8981	308	17	the	the	DET
taxlaw-8981	308	18	predictions	prediction	NOUN
taxlaw-8981	308	19	that	that	SCONJ
taxlaw-8981	308	20	federal	federal	ADJ
taxlaw-8981	308	21	itemization	itemization	NOUN
taxlaw-8981	308	22	rates	rate	NOUN
taxlaw-8981	308	23	would	would	AUX
taxlaw-8981	308	24	decline	decline	VERB
taxlaw-8981	308	25	after	after	ADP
taxlaw-8981	308	26	the	the	DET
taxlaw-8981	308	27	tcja	tcja	NOUN
taxlaw-8981	308	28	.	.	PUNCT
taxlaw-8981	309	1	for	for	ADP
taxlaw-8981	309	2	the	the	DET
taxlaw-8981	309	3	2017	2017	NUM
taxlaw-8981	309	4	tax	tax	NOUN
taxlaw-8981	309	5	year	year	NOUN
taxlaw-8981	309	6	,	,	PUNCT
taxlaw-8981	309	7	30.6	30.6	NUM
taxlaw-8981	309	8	%	%	NOUN
taxlaw-8981	309	9	of	of	ADP
taxlaw-8981	309	10	tax	tax	NOUN
taxlaw-8981	309	11	returns	return	NOUN
taxlaw-8981	309	12	itemized	itemize	VERB
taxlaw-8981	309	13	deductions	deduction	NOUN
taxlaw-8981	309	14	,	,	PUNCT
taxlaw-8981	309	15	whereas	whereas	SCONJ
taxlaw-8981	309	16	for	for	ADP
taxlaw-8981	309	17	the	the	DET
taxlaw-8981	309	18	2018	2018	NUM
taxlaw-8981	309	19	tax	tax	NOUN
taxlaw-8981	309	20	year	year	NOUN
taxlaw-8981	309	21	,	,	PUNCT
taxlaw-8981	309	22	only	only	ADV
taxlaw-8981	309	23	11.4	11.4	NUM
taxlaw-8981	309	24	%	%	NOUN
taxlaw-8981	309	25	itemized	itemize	VERB
taxlaw-8981	309	26	deductions	deduction	NOUN
taxlaw-8981	309	27	.	.	PUNCT
taxlaw-8981	310	1	64	64	NUM
taxlaw-8981	310	2	almost	almost	ADV
taxlaw-8981	310	3	30	30	NUM
taxlaw-8981	310	4	million	million	NUM
taxlaw-8981	310	5	fewer	few	ADJ
taxlaw-8981	310	6	tax	tax	NOUN
taxlaw-8981	310	7	returns	return	NOUN
taxlaw-8981	310	8	itemized	itemize	VERB
taxlaw-8981	310	9	deductions	deduction	NOUN
taxlaw-8981	310	10	in	in	ADP
taxlaw-8981	310	11	2018	2018	NUM
taxlaw-8981	310	12	than	than	ADP
taxlaw-8981	310	13	in	in	ADP
taxlaw-8981	310	14	2017	2017	NUM
taxlaw-8981	310	15	.	.	PUNCT
taxlaw-8981	311	1	as	as	SCONJ
taxlaw-8981	311	2	illustrated	illustrate	VERB
taxlaw-8981	311	3	in	in	ADP
taxlaw-8981	311	4	figure	figure	NOUN
taxlaw-8981	311	5	1	1	NUM
taxlaw-8981	311	6	,	,	PUNCT
taxlaw-8981	311	7	federal	federal	ADJ
taxlaw-8981	311	8	itemization	itemization	NOUN
taxlaw-8981	311	9	rates	rate	NOUN
taxlaw-8981	311	10	declined	decline	VERB
taxlaw-8981	311	11	in	in	ADP
taxlaw-8981	311	12	all	all	DET
taxlaw-8981	311	13	income	income	NOUN
taxlaw-8981	311	14	categories	category	NOUN
taxlaw-8981	311	15	,	,	PUNCT
taxlaw-8981	311	16	although	although	SCONJ
taxlaw-8981	311	17	the	the	DET
taxlaw-8981	311	18	magnitude	magnitude	NOUN
taxlaw-8981	311	19	of	of	ADP
taxlaw-8981	311	20	the	the	DET
taxlaw-8981	311	21	impact	impact	NOUN
taxlaw-8981	311	22	varied	vary	VERB
taxlaw-8981	311	23	by	by	ADP
taxlaw-8981	311	24	income	income	NOUN
taxlaw-8981	311	25	category.65	category.65	PROPN
taxlaw-8981	311	26	64	64	NUM
taxlaw-8981	311	27	soi	soi	ADJ
taxlaw-8981	311	28	tax	tax	NOUN
taxlaw-8981	311	29	stats	stat	VERB
taxlaw-8981	311	30	individual	individual	ADJ
taxlaw-8981	311	31	income	income	NOUN
taxlaw-8981	311	32	tax	tax	NOUN
taxlaw-8981	311	33	returns	return	NOUN
taxlaw-8981	311	34	complete	complete	ADJ
taxlaw-8981	311	35	report	report	NOUN
taxlaw-8981	311	36	(	(	PUNCT
taxlaw-8981	311	37	publication	publication	NOUN
taxlaw-8981	311	38	1304	1304	NUM
taxlaw-8981	311	39	)	)	PUNCT
taxlaw-8981	311	40	,	,	PUNCT
taxlaw-8981	311	41	irs	irs	PROPN
taxlaw-8981	311	42	,	,	PUNCT
taxlaw-8981	311	43	https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-publication-1304complete-report	https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-publication-1304complete-report	NOUN
taxlaw-8981	311	44	[	[	X
taxlaw-8981	311	45	https://perma.cc/r76l-355v	https://perma.cc/r76l-355v	ADP
taxlaw-8981	311	46	]	]	X
taxlaw-8981	311	47	(	(	PUNCT
taxlaw-8981	311	48	last	last	ADV
taxlaw-8981	311	49	visited	visit	VERB
taxlaw-8981	311	50	nov	nov	PROPN
taxlaw-8981	311	51	.	.	PROPN
taxlaw-8981	311	52	21	21	NUM
taxlaw-8981	311	53	,	,	PUNCT
taxlaw-8981	311	54	2021	2021	NUM
taxlaw-8981	311	55	)	)	PUNCT
taxlaw-8981	311	56	(	(	PUNCT
taxlaw-8981	311	57	table	table	NOUN
taxlaw-8981	311	58	1.4	1.4	NUM
taxlaw-8981	311	59	.	.	PUNCT
taxlaw-8981	312	1	all	all	DET
taxlaw-8981	312	2	returns	return	NOUN
taxlaw-8981	312	3	:	:	PUNCT
taxlaw-8981	312	4	sources	source	NOUN
taxlaw-8981	312	5	of	of	ADP
taxlaw-8981	312	6	income	income	NOUN
taxlaw-8981	312	7	,	,	PUNCT
taxlaw-8981	312	8	adjustments	adjustment	NOUN
taxlaw-8981	312	9	,	,	PUNCT
taxlaw-8981	312	10	and	and	CCONJ
taxlaw-8981	312	11	tax	tax	NOUN
taxlaw-8981	312	12	items	item	NOUN
taxlaw-8981	312	13	,	,	PUNCT
taxlaw-8981	312	14	by	by	ADP
taxlaw-8981	312	15	size	size	NOUN
taxlaw-8981	312	16	of	of	ADP
taxlaw-8981	312	17	adjusted	adjust	VERB
taxlaw-8981	312	18	gross	gross	ADJ
taxlaw-8981	312	19	income	income	NOUN
taxlaw-8981	312	20	,	,	PUNCT
taxlaw-8981	312	21	tax	tax	NOUN
taxlaw-8981	312	22	year	year	NOUN
taxlaw-8981	312	23	2017	2017	NUM
taxlaw-8981	312	24	&	&	CCONJ
taxlaw-8981	312	25	tax	tax	PROPN
taxlaw-8981	312	26	year	year	NOUN
taxlaw-8981	312	27	2018	2018	NUM
taxlaw-8981	312	28	)	)	PUNCT
taxlaw-8981	312	29	.	.	PUNCT
taxlaw-8981	313	1	the	the	DET
taxlaw-8981	313	2	soi	soi	NOUN
taxlaw-8981	313	3	also	also	ADV
taxlaw-8981	313	4	published	publish	VERB
taxlaw-8981	313	5	data	datum	NOUN
taxlaw-8981	313	6	broken	break	VERB
taxlaw-8981	313	7	down	down	ADP
taxlaw-8981	313	8	by	by	ADP
taxlaw-8981	313	9	state	state	NOUN
taxlaw-8981	313	10	.	.	PUNCT
taxlaw-8981	314	1	irs	irs	PROPN
taxlaw-8981	314	2	statistics	statistic	NOUN
taxlaw-8981	314	3	on	on	ADP
taxlaw-8981	314	4	income	income	NOUN
taxlaw-8981	314	5	,	,	PUNCT
taxlaw-8981	314	6	individual	individual	ADJ
taxlaw-8981	314	7	income	income	NOUN
taxlaw-8981	314	8	and	and	CCONJ
taxlaw-8981	314	9	tax	tax	NOUN
taxlaw-8981	314	10	data	datum	NOUN
taxlaw-8981	314	11	,	,	PUNCT
taxlaw-8981	314	12	by	by	ADP
taxlaw-8981	314	13	state	state	NOUN
taxlaw-8981	314	14	and	and	CCONJ
taxlaw-8981	314	15	size	size	NOUN
taxlaw-8981	314	16	of	of	ADP
taxlaw-8981	314	17	agi	agi	PROPN
taxlaw-8981	314	18	(	(	PUNCT
taxlaw-8981	314	19	tax	tax	NOUN
taxlaw-8981	314	20	year	year	NOUN
taxlaw-8981	314	21	2017	2017	NUM
taxlaw-8981	314	22	&	&	CCONJ
taxlaw-8981	314	23	tax	tax	PROPN
taxlaw-8981	314	24	year	year	NOUN
taxlaw-8981	314	25	2018	2018	NUM
taxlaw-8981	314	26	)	)	PUNCT
taxlaw-8981	314	27	.	.	PUNCT
taxlaw-8981	315	1	the	the	DET
taxlaw-8981	315	2	aggregated	aggregate	VERB
taxlaw-8981	315	3	nationwide	nationwide	ADJ
taxlaw-8981	315	4	numbers	number	NOUN
taxlaw-8981	315	5	of	of	ADP
taxlaw-8981	315	6	returns	return	NOUN
taxlaw-8981	315	7	and	and	CCONJ
taxlaw-8981	315	8	returns	return	NOUN
taxlaw-8981	315	9	with	with	ADP
taxlaw-8981	315	10	itemized	itemize	VERB
taxlaw-8981	315	11	deductions	deduction	NOUN
taxlaw-8981	315	12	are	be	AUX
taxlaw-8981	315	13	slightly	slightly	ADV
taxlaw-8981	315	14	different	different	ADJ
taxlaw-8981	315	15	in	in	ADP
taxlaw-8981	315	16	the	the	DET
taxlaw-8981	315	17	different	different	ADJ
taxlaw-8981	315	18	sources	source	NOUN
taxlaw-8981	315	19	,	,	PUNCT
taxlaw-8981	315	20	as	as	SCONJ
taxlaw-8981	315	21	follows	follow	VERB
taxlaw-8981	315	22	:	:	PUNCT
taxlaw-8981	315	23	total	total	ADJ
taxlaw-8981	315	24	#	#	NOUN
taxlaw-8981	315	25	of	of	ADP
taxlaw-8981	315	26	returns	return	NOUN
taxlaw-8981	315	27	#	#	NOUN
taxlaw-8981	315	28	of	of	ADP
taxlaw-8981	315	29	returns	return	NOUN
taxlaw-8981	315	30	with	with	ADP
taxlaw-8981	315	31	itemized	itemize	VERB
taxlaw-8981	315	32	deductions	deduction	NOUN
taxlaw-8981	315	33	%	%	NOUN
taxlaw-8981	315	34	of	of	ADP
taxlaw-8981	315	35	returns	return	NOUN
taxlaw-8981	315	36	with	with	ADP
taxlaw-8981	315	37	itemized	itemize	VERB
taxlaw-8981	315	38	deductions	deduction	NOUN
taxlaw-8981	315	39	decline	decline	VERB
taxlaw-8981	315	40	in	in	ADP
taxlaw-8981	315	41	#	#	NOUN
taxlaw-8981	315	42	of	of	ADP
taxlaw-8981	315	43	itemizers	itemizer	NOUN
taxlaw-8981	315	44	decline	decline	VERB
taxlaw-8981	315	45	in	in	ADP
taxlaw-8981	315	46	itemization	itemization	NOUN
taxlaw-8981	315	47	rate	rate	NOUN
taxlaw-8981	315	48	(	(	PUNCT
taxlaw-8981	315	49	as	as	ADP
taxlaw-8981	315	50	a	a	DET
taxlaw-8981	315	51	%	%	NOUN
taxlaw-8981	315	52	of	of	ADP
taxlaw-8981	315	53	2017	2017	NUM
taxlaw-8981	315	54	rate	rate	NOUN
taxlaw-8981	315	55	)	)	PUNCT
taxlaw-8981	315	56	publication	publication	NOUN
taxlaw-8981	315	57	1304	1304	NUM
taxlaw-8981	315	58	(	(	PUNCT
taxlaw-8981	315	59	table	table	NOUN
taxlaw-8981	315	60	1.4	1.4	NUM
taxlaw-8981	315	61	)	)	PUNCT
taxlaw-8981	315	62	(	(	PUNCT
taxlaw-8981	315	63	soi	soi	ADJ
taxlaw-8981	315	64	complete	complete	ADJ
taxlaw-8981	315	65	report	report	NOUN
taxlaw-8981	315	66	)	)	PUNCT
taxlaw-8981	315	67	29,320,083	29,320,083	NUM
taxlaw-8981	315	68	62.8	62.8	NUM
taxlaw-8981	315	69	%	%	NOUN
taxlaw-8981	315	70	ty2017	ty2017	PROPN
taxlaw-8981	315	71	152,903,231	152,903,231	NUM
taxlaw-8981	315	72	46,852,675	46,852,675	NUM
taxlaw-8981	315	73	30.6	30.6	NUM
taxlaw-8981	315	74	%	%	NOUN
taxlaw-8981	315	75	ty2018	ty2018	NOUN
taxlaw-8981	315	76	153,774,296	153,774,296	NUM
taxlaw-8981	315	77	17,532,592	17,532,592	NUM
taxlaw-8981	315	78	11.4	11.4	NUM
taxlaw-8981	315	79	%	%	NOUN
taxlaw-8981	315	80	soi	soi	ADJ
taxlaw-8981	315	81	state	state	NOUN
taxlaw-8981	315	82	-	-	PUNCT
taxlaw-8981	315	83	by	by	ADP
taxlaw-8981	315	84	-	-	PUNCT
taxlaw-8981	315	85	state	state	NOUN
taxlaw-8981	315	86	data	datum	NOUN
taxlaw-8981	315	87	29,504,500	29,504,500	NUM
taxlaw-8981	315	88	62.9	62.9	NUM
taxlaw-8981	315	89	%	%	NOUN
taxlaw-8981	315	90	ty2017	ty2017	PROPN
taxlaw-8981	315	91	152,455,900	152,455,900	NUM
taxlaw-8981	315	92	47,103,650	47,103,650	NUM
taxlaw-8981	315	93	30.9	30.9	NUM
taxlaw-8981	315	94	%	%	NOUN
taxlaw-8981	315	95	ty2018	ty2018	NOUN
taxlaw-8981	315	96	153,455,990	153,455,990	NUM
taxlaw-8981	315	97	17,599,150	17,599,150	NUM
taxlaw-8981	315	98	11.5	11.5	NUM
taxlaw-8981	315	99	%	%	NOUN
taxlaw-8981	315	100	the	the	DET
taxlaw-8981	315	101	numbers	number	NOUN
taxlaw-8981	315	102	are	be	AUX
taxlaw-8981	315	103	quite	quite	ADV
taxlaw-8981	315	104	close	close	ADJ
taxlaw-8981	315	105	,	,	PUNCT
taxlaw-8981	315	106	but	but	CCONJ
taxlaw-8981	315	107	this	this	DET
taxlaw-8981	315	108	article	article	NOUN
taxlaw-8981	315	109	,	,	PUNCT
taxlaw-8981	315	110	when	when	SCONJ
taxlaw-8981	315	111	reporting	report	VERB
taxlaw-8981	315	112	aggregate	aggregate	VERB
taxlaw-8981	315	113	nationwide	nationwide	ADJ
taxlaw-8981	315	114	data	datum	NOUN
taxlaw-8981	315	115	,	,	PUNCT
taxlaw-8981	315	116	will	will	AUX
taxlaw-8981	315	117	rely	rely	VERB
taxlaw-8981	315	118	on	on	ADP
taxlaw-8981	315	119	the	the	DET
taxlaw-8981	315	120	data	datum	NOUN
taxlaw-8981	315	121	from	from	ADP
taxlaw-8981	315	122	publication	publication	NOUN
taxlaw-8981	315	123	1304	1304	NUM
taxlaw-8981	315	124	because	because	SCONJ
taxlaw-8981	315	125	the	the	DET
taxlaw-8981	315	126	state	state	NOUN
taxlaw-8981	315	127	-	-	PUNCT
taxlaw-8981	315	128	by	by	ADP
taxlaw-8981	315	129	-	-	PUNCT
taxlaw-8981	315	130	state	state	NOUN
taxlaw-8981	315	131	data	datum	NOUN
taxlaw-8981	315	132	are	be	AUX
taxlaw-8981	315	133	rounded	rounded	ADJ
taxlaw-8981	315	134	.	.	PUNCT
taxlaw-8981	316	1	65	65	NUM
taxlaw-8981	316	2	soi	soi	ADJ
taxlaw-8981	316	3	tax	tax	NOUN
taxlaw-8981	316	4	stats	stat	NOUN
taxlaw-8981	316	5	–	–	PUNCT
taxlaw-8981	316	6	individual	individual	ADJ
taxlaw-8981	316	7	income	income	NOUN
taxlaw-8981	316	8	tax	tax	NOUN
taxlaw-8981	316	9	returns	return	NOUN
taxlaw-8981	316	10	complete	complete	ADJ
taxlaw-8981	316	11	report	report	NOUN
taxlaw-8981	316	12	(	(	PUNCT
taxlaw-8981	316	13	publication	publication	NOUN
taxlaw-8981	316	14	1304	1304	NUM
taxlaw-8981	316	15	)	)	PUNCT
taxlaw-8981	316	16	,	,	PUNCT
taxlaw-8981	316	17	irs	irs	PROPN
taxlaw-8981	316	18	,	,	PUNCT
taxlaw-8981	316	19	https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-publication-1304complete-report	https://www.irs.gov/statistics/soi-tax-stats-individual-income-tax-returns-publication-1304complete-report	NOUN
taxlaw-8981	316	20	[	[	X
taxlaw-8981	316	21	https://perma.cc/r76l-355v	https://perma.cc/r76l-355v	ADP
taxlaw-8981	316	22	]	]	X
taxlaw-8981	316	23	(	(	PUNCT
taxlaw-8981	316	24	last	last	ADV
taxlaw-8981	316	25	visited	visit	VERB
taxlaw-8981	316	26	nov	nov	PROPN
taxlaw-8981	316	27	.	.	PROPN
taxlaw-8981	316	28	21	21	NUM
taxlaw-8981	316	29	,	,	PUNCT
taxlaw-8981	316	30	2021	2021	NUM
taxlaw-8981	316	31	)	)	PUNCT
taxlaw-8981	316	32	(	(	PUNCT
taxlaw-8981	316	33	table	table	NOUN
taxlaw-8981	316	34	1.4	1.4	NUM
taxlaw-8981	316	35	.	.	PUNCT
taxlaw-8981	317	1	all	all	DET
taxlaw-8981	317	2	returns	return	NOUN
taxlaw-8981	317	3	:	:	PUNCT
taxlaw-8981	317	4	sources	source	NOUN
taxlaw-8981	317	5	of	of	ADP
taxlaw-8981	317	6	income	income	NOUN
taxlaw-8981	317	7	,	,	PUNCT
taxlaw-8981	317	8	adjustments	adjustment	NOUN
taxlaw-8981	317	9	,	,	PUNCT
taxlaw-8981	317	10	and	and	CCONJ
taxlaw-8981	317	11	tax	tax	NOUN
taxlaw-8981	317	12	items	item	NOUN
taxlaw-8981	317	13	,	,	PUNCT
taxlaw-8981	317	14	by	by	ADP
taxlaw-8981	317	15	size	size	NOUN
taxlaw-8981	317	16	of	of	ADP
taxlaw-8981	317	17	adjusted	adjust	VERB
taxlaw-8981	317	18	gross	gross	ADJ
taxlaw-8981	317	19	income	income	NOUN
taxlaw-8981	317	20	,	,	PUNCT
taxlaw-8981	317	21	tax	tax	NOUN
taxlaw-8981	317	22	year	year	NOUN
taxlaw-8981	317	23	2017	2017	NUM
taxlaw-8981	317	24	&	&	CCONJ
taxlaw-8981	317	25	tax	tax	PROPN
taxlaw-8981	317	26	year	year	NOUN
taxlaw-8981	317	27	2018	2018	NUM
taxlaw-8981	317	28	)	)	PUNCT
taxlaw-8981	317	29	and	and	CCONJ
taxlaw-8981	317	30	author	author	NOUN
taxlaw-8981	317	31	calculations	calculation	NOUN
taxlaw-8981	317	32	.	.	PUNCT
taxlaw-8981	318	1	16	16	NUM
taxlaw-8981	318	2	columbia	columbia	PROPN
taxlaw-8981	318	3	journal	journal	PROPN
taxlaw-8981	318	4	of	of	ADP
taxlaw-8981	318	5	tax	tax	NOUN
taxlaw-8981	318	6	law	law	NOUN
taxlaw-8981	319	1	[	[	X
taxlaw-8981	319	2	vol	vol	NOUN
taxlaw-8981	319	3	:	:	PUNCT
taxlaw-8981	319	4	13:1	13:1	NUM
taxlaw-8981	319	5	very	very	ADV
taxlaw-8981	319	6	few	few	ADJ
taxlaw-8981	319	7	lower	low	ADJ
taxlaw-8981	319	8	-	-	PUNCT
taxlaw-8981	319	9	income	income	NOUN
taxlaw-8981	319	10	taxpayers	taxpayer	NOUN
taxlaw-8981	319	11	itemized	itemize	VERB
taxlaw-8981	319	12	before	before	ADP
taxlaw-8981	319	13	or	or	CCONJ
taxlaw-8981	319	14	after	after	ADP
taxlaw-8981	319	15	the	the	DET
taxlaw-8981	319	16	tcja	tcja	NOUN
taxlaw-8981	319	17	,	,	PUNCT
taxlaw-8981	319	18	but	but	CCONJ
taxlaw-8981	319	19	of	of	ADP
taxlaw-8981	319	20	those	those	PRON
taxlaw-8981	319	21	who	who	PRON
taxlaw-8981	319	22	did	do	AUX
taxlaw-8981	319	23	itemize	itemize	VERB
taxlaw-8981	319	24	in	in	ADP
taxlaw-8981	319	25	2017	2017	NUM
taxlaw-8981	319	26	,	,	PUNCT
taxlaw-8981	319	27	a	a	DET
taxlaw-8981	319	28	large	large	ADJ
taxlaw-8981	319	29	percentage	percentage	NOUN
taxlaw-8981	319	30	switched	switch	VERB
taxlaw-8981	319	31	to	to	ADP
taxlaw-8981	319	32	the	the	DET
taxlaw-8981	319	33	standard	standard	ADJ
taxlaw-8981	319	34	deduction	deduction	NOUN
taxlaw-8981	319	35	for	for	ADP
taxlaw-8981	319	36	2018	2018	NUM
taxlaw-8981	319	37	.	.	PUNCT
taxlaw-8981	320	1	66	66	NUM
taxlaw-8981	320	2	a	a	DET
taxlaw-8981	320	3	substantial	substantial	ADJ
taxlaw-8981	320	4	percentage	percentage	NOUN
taxlaw-8981	320	5	of	of	ADP
taxlaw-8981	320	6	middleand	middleand	NOUN
taxlaw-8981	320	7	upper	upper	ADJ
taxlaw-8981	320	8	-	-	PUNCT
taxlaw-8981	320	9	middleincome	middleincome	NOUN
taxlaw-8981	320	10	taxpayers	taxpayer	NOUN
taxlaw-8981	320	11	also	also	ADV
taxlaw-8981	320	12	switched	switch	VERB
taxlaw-8981	320	13	from	from	ADP
taxlaw-8981	320	14	itemizing	itemize	VERB
taxlaw-8981	320	15	in	in	ADP
taxlaw-8981	320	16	2017	2017	NUM
taxlaw-8981	320	17	to	to	ADP
taxlaw-8981	320	18	taking	take	VERB
taxlaw-8981	320	19	the	the	DET
taxlaw-8981	320	20	standard	standard	ADJ
taxlaw-8981	320	21	deduction	deduction	NOUN
taxlaw-8981	320	22	in	in	ADP
taxlaw-8981	320	23	2018	2018	NUM
taxlaw-8981	320	24	.	.	PUNCT
taxlaw-8981	321	1	in	in	ADP
taxlaw-8981	321	2	contrast	contrast	NOUN
taxlaw-8981	321	3	,	,	PUNCT
taxlaw-8981	321	4	although	although	SCONJ
taxlaw-8981	321	5	some	some	PRON
taxlaw-8981	321	6	of	of	ADP
taxlaw-8981	321	7	the	the	DET
taxlaw-8981	321	8	highest	high	ADJ
taxlaw-8981	321	9	-	-	PUNCT
taxlaw-8981	321	10	income	income	NOUN
taxlaw-8981	321	11	taxpayers	taxpayer	NOUN
taxlaw-8981	321	12	switched	switch	VERB
taxlaw-8981	321	13	to	to	ADP
taxlaw-8981	321	14	the	the	DET
taxlaw-8981	321	15	standard	standard	ADJ
taxlaw-8981	321	16	deduction	deduction	NOUN
taxlaw-8981	321	17	,	,	PUNCT
taxlaw-8981	321	18	their	their	PRON
taxlaw-8981	321	19	post	post	ADJ
taxlaw-8981	321	20	-	-	ADJ
taxlaw-8981	321	21	tcja	tcja	ADJ
taxlaw-8981	321	22	itemization	itemization	NOUN
taxlaw-8981	321	23	rates	rate	NOUN
taxlaw-8981	321	24	remained	remain	VERB
taxlaw-8981	321	25	quite	quite	ADV
taxlaw-8981	321	26	high.67	high.67	PROPN
taxlaw-8981	321	27	b.	b.	PROPN
taxlaw-8981	321	28	a	a	DET
taxlaw-8981	321	29	closer	close	ADJ
taxlaw-8981	321	30	look	look	NOUN
taxlaw-8981	321	31	at	at	ADP
taxlaw-8981	321	32	the	the	DET
taxlaw-8981	321	33	data	datum	NOUN
taxlaw-8981	321	34	:	:	PUNCT
taxlaw-8981	321	35	variation	variation	NOUN
taxlaw-8981	321	36	in	in	ADP
taxlaw-8981	321	37	itemization	itemization	NOUN
taxlaw-8981	321	38	rates	rate	NOUN
taxlaw-8981	321	39	by	by	ADP
taxlaw-8981	321	40	state	state	NOUN
taxlaw-8981	321	41	federal	federal	ADJ
taxlaw-8981	321	42	itemization	itemization	NOUN
taxlaw-8981	321	43	rates	rate	NOUN
taxlaw-8981	321	44	vary	vary	VERB
taxlaw-8981	321	45	not	not	PART
taxlaw-8981	321	46	only	only	ADV
taxlaw-8981	321	47	by	by	ADP
taxlaw-8981	321	48	income	income	NOUN
taxlaw-8981	321	49	,	,	PUNCT
taxlaw-8981	321	50	but	but	CCONJ
taxlaw-8981	321	51	also	also	ADV
taxlaw-8981	321	52	by	by	ADP
taxlaw-8981	321	53	state	state	NOUN
taxlaw-8981	321	54	.	.	PUNCT
taxlaw-8981	322	1	in	in	ADP
taxlaw-8981	322	2	2017	2017	NUM
taxlaw-8981	322	3	,	,	PUNCT
taxlaw-8981	322	4	federal	federal	ADJ
taxlaw-8981	322	5	itemization	itemization	NOUN
taxlaw-8981	322	6	rates	rate	NOUN
taxlaw-8981	322	7	for	for	ADP
taxlaw-8981	322	8	taxpayers	taxpayer	NOUN
taxlaw-8981	322	9	in	in	ADP
taxlaw-8981	322	10	different	different	ADJ
taxlaw-8981	322	11	states	state	NOUN
taxlaw-8981	322	12	ranged	range	VERB
taxlaw-8981	322	13	from	from	ADP
taxlaw-8981	322	14	a	a	DET
taxlaw-8981	322	15	low	low	NOUN
taxlaw-8981	322	16	of	of	ADP
taxlaw-8981	322	17	17.4	17.4	NUM
taxlaw-8981	322	18	%	%	NOUN
taxlaw-8981	322	19	(	(	PUNCT
taxlaw-8981	322	20	in	in	ADP
taxlaw-8981	322	21	west	west	PROPN
taxlaw-8981	322	22	virginia	virginia	PROPN
taxlaw-8981	322	23	)	)	PUNCT
taxlaw-8981	322	24	to	to	ADP
taxlaw-8981	322	25	a	a	DET
taxlaw-8981	322	26	high	high	NOUN
taxlaw-8981	322	27	of	of	ADP
taxlaw-8981	322	28	46.7	46.7	NUM
taxlaw-8981	322	29	%	%	NOUN
taxlaw-8981	322	30	(	(	PUNCT
taxlaw-8981	322	31	in	in	ADP
taxlaw-8981	322	32	maryland	maryland	NOUN
taxlaw-8981	322	33	)	)	PUNCT
taxlaw-8981	322	34	,	,	PUNCT
taxlaw-8981	322	35	with	with	ADP
taxlaw-8981	322	36	a	a	DET
taxlaw-8981	322	37	median	median	NOUN
taxlaw-8981	322	38	of	of	ADP
taxlaw-8981	322	39	29.2	29.2	NUM
taxlaw-8981	322	40	%	%	NOUN
taxlaw-8981	322	41	.	.	PUNCT
taxlaw-8981	323	1	68	68	NUM
taxlaw-8981	323	2	there	there	PRON
taxlaw-8981	323	3	are	be	VERB
taxlaw-8981	323	4	many	many	ADJ
taxlaw-8981	323	5	reasons	reason	NOUN
taxlaw-8981	323	6	for	for	ADP
taxlaw-8981	323	7	this	this	DET
taxlaw-8981	323	8	state	state	NOUN
taxlaw-8981	323	9	-	-	PUNCT
taxlaw-8981	323	10	to	to	ADP
taxlaw-8981	323	11	-	-	PUNCT
taxlaw-8981	323	12	state	state	NOUN
taxlaw-8981	323	13	variation	variation	NOUN
taxlaw-8981	323	14	in	in	ADP
taxlaw-8981	323	15	federal	federal	ADJ
taxlaw-8981	323	16	itemization	itemization	NOUN
taxlaw-8981	323	17	behavior	behavior	NOUN
taxlaw-8981	323	18	,	,	PUNCT
taxlaw-8981	323	19	including	include	VERB
taxlaw-8981	323	20	differences	difference	NOUN
taxlaw-8981	323	21	in	in	ADP
taxlaw-8981	323	22	income	income	NOUN
taxlaw-8981	323	23	and	and	CCONJ
taxlaw-8981	323	24	wealth	wealth	NOUN
taxlaw-8981	323	25	across	across	ADP
taxlaw-8981	323	26	states	state	NOUN
taxlaw-8981	323	27	,	,	PUNCT
taxlaw-8981	323	28	state	state	NOUN
taxlaw-8981	323	29	and	and	CCONJ
taxlaw-8981	323	30	local	local	ADJ
taxlaw-8981	323	31	tax	tax	NOUN
taxlaw-8981	323	32	levels	level	NOUN
taxlaw-8981	323	33	,	,	PUNCT
taxlaw-8981	323	34	home	home	NOUN
taxlaw-8981	323	35	ownership	ownership	NOUN
taxlaw-8981	323	36	rates	rate	NOUN
taxlaw-8981	323	37	,	,	PUNCT
taxlaw-8981	323	38	and	and	CCONJ
taxlaw-8981	323	39	home	home	NOUN
taxlaw-8981	323	40	prices.69	prices.69	NOUN
taxlaw-8981	323	41	in	in	ADP
taxlaw-8981	323	42	addition	addition	NOUN
taxlaw-8981	323	43	,	,	PUNCT
taxlaw-8981	323	44	state	state	NOUN
taxlaw-8981	323	45	itemization	itemization	NOUN
taxlaw-8981	323	46	rates	rate	NOUN
taxlaw-8981	323	47	vary	vary	VERB
taxlaw-8981	323	48	by	by	ADP
taxlaw-8981	323	49	state	state	NOUN
taxlaw-8981	323	50	among	among	ADP
taxlaw-8981	323	51	those	those	DET
taxlaw-8981	323	52	states	state	NOUN
taxlaw-8981	323	53	with	with	ADP
taxlaw-8981	323	54	an	an	DET
taxlaw-8981	323	55	income	income	NOUN
taxlaw-8981	323	56	tax	tax	NOUN
taxlaw-8981	323	57	.	.	PUNCT
taxlaw-8981	324	1	there	there	PRON
taxlaw-8981	324	2	are	be	VERB
taxlaw-8981	324	3	many	many	ADJ
taxlaw-8981	324	4	possible	possible	ADJ
taxlaw-8981	324	5	explanations	explanation	NOUN
taxlaw-8981	324	6	for	for	ADP
taxlaw-8981	324	7	this	this	DET
taxlaw-8981	324	8	variation	variation	NOUN
taxlaw-8981	324	9	as	as	ADV
taxlaw-8981	324	10	well	well	ADV
taxlaw-8981	324	11	,	,	PUNCT
taxlaw-8981	324	12	66	66	NUM
taxlaw-8981	324	13	this	this	PRON
taxlaw-8981	324	14	is	be	AUX
taxlaw-8981	324	15	not	not	PART
taxlaw-8981	324	16	surprising	surprising	ADJ
taxlaw-8981	324	17	because	because	SCONJ
taxlaw-8981	324	18	the	the	DET
taxlaw-8981	324	19	higher	high	ADJ
taxlaw-8981	324	20	post	post	ADJ
taxlaw-8981	324	21	-	-	ADJ
taxlaw-8981	324	22	tcja	tcja	ADJ
taxlaw-8981	324	23	standard	standard	ADJ
taxlaw-8981	324	24	deduction	deduction	NOUN
taxlaw-8981	324	25	is	be	AUX
taxlaw-8981	324	26	larger	large	ADJ
taxlaw-8981	324	27	relative	relative	ADJ
taxlaw-8981	324	28	to	to	ADP
taxlaw-8981	324	29	the	the	DET
taxlaw-8981	324	30	income	income	NOUN
taxlaw-8981	324	31	of	of	ADP
taxlaw-8981	324	32	a	a	DET
taxlaw-8981	324	33	lower	low	ADJ
taxlaw-8981	324	34	-	-	PUNCT
taxlaw-8981	324	35	income	income	NOUN
taxlaw-8981	324	36	taxpayer	taxpayer	NOUN
taxlaw-8981	324	37	.	.	PUNCT
taxlaw-8981	325	1	67	67	NUM
taxlaw-8981	326	1	this	this	PRON
taxlaw-8981	326	2	is	be	AUX
taxlaw-8981	326	3	also	also	ADV
taxlaw-8981	326	4	not	not	PART
taxlaw-8981	326	5	surprising	surprising	ADJ
taxlaw-8981	326	6	because	because	SCONJ
taxlaw-8981	326	7	high	high	ADJ
taxlaw-8981	326	8	-	-	PUNCT
taxlaw-8981	326	9	income	income	NOUN
taxlaw-8981	326	10	taxpayers	taxpayer	NOUN
taxlaw-8981	326	11	are	be	AUX
taxlaw-8981	326	12	most	most	ADV
taxlaw-8981	326	13	likely	likely	ADJ
taxlaw-8981	326	14	to	to	PART
taxlaw-8981	326	15	have	have	VERB
taxlaw-8981	326	16	itemized	itemize	VERB
taxlaw-8981	326	17	deductions	deduction	NOUN
taxlaw-8981	326	18	(	(	PUNCT
taxlaw-8981	326	19	especially	especially	ADV
taxlaw-8981	326	20	mortgage	mortgage	NOUN
taxlaw-8981	326	21	interest	interest	NOUN
taxlaw-8981	326	22	deductions	deduction	NOUN
taxlaw-8981	326	23	and	and	CCONJ
taxlaw-8981	326	24	deductions	deduction	NOUN
taxlaw-8981	326	25	for	for	ADP
taxlaw-8981	326	26	charitable	charitable	ADJ
taxlaw-8981	326	27	donations	donation	NOUN
taxlaw-8981	326	28	)	)	PUNCT
taxlaw-8981	326	29	in	in	ADP
taxlaw-8981	326	30	excess	excess	NOUN
taxlaw-8981	326	31	of	of	ADP
taxlaw-8981	326	32	the	the	DET
taxlaw-8981	326	33	standard	standard	ADJ
taxlaw-8981	326	34	deduction	deduction	NOUN
taxlaw-8981	326	35	.	.	PUNCT
taxlaw-8981	327	1	68	68	NUM
taxlaw-8981	327	2	see	see	VERB
taxlaw-8981	327	3	appendix	appendix	VERB
taxlaw-8981	327	4	a	a	DET
taxlaw-8981	327	5	showing	showing	NOUN
taxlaw-8981	327	6	the	the	DET
taxlaw-8981	327	7	2017	2017	NUM
taxlaw-8981	327	8	and	and	CCONJ
taxlaw-8981	327	9	2018	2018	NUM
taxlaw-8981	327	10	federal	federal	ADJ
taxlaw-8981	327	11	itemization	itemization	NOUN
taxlaw-8981	327	12	rates	rate	NOUN
taxlaw-8981	327	13	for	for	ADP
taxlaw-8981	327	14	every	every	DET
taxlaw-8981	327	15	state	state	NOUN
taxlaw-8981	327	16	.	.	PUNCT
taxlaw-8981	328	1	69	69	NUM
taxlaw-8981	329	1	the	the	DET
taxlaw-8981	329	2	deductions	deduction	NOUN
taxlaw-8981	329	3	for	for	ADP
taxlaw-8981	329	4	state	state	NOUN
taxlaw-8981	329	5	and	and	CCONJ
taxlaw-8981	329	6	local	local	ADJ
taxlaw-8981	329	7	taxes	taxis	NOUN
taxlaw-8981	329	8	and	and	CCONJ
taxlaw-8981	329	9	home	home	NOUN
taxlaw-8981	329	10	mortgage	mortgage	NOUN
taxlaw-8981	329	11	interest	interest	NOUN
taxlaw-8981	329	12	were	be	AUX
taxlaw-8981	329	13	two	two	NUM
taxlaw-8981	329	14	of	of	ADP
taxlaw-8981	329	15	the	the	DET
taxlaw-8981	329	16	top	top	ADJ
taxlaw-8981	329	17	three	three	NUM
taxlaw-8981	329	18	most	most	ADV
taxlaw-8981	329	19	commonly	commonly	ADV
taxlaw-8981	329	20	taken	take	VERB
taxlaw-8981	329	21	itemized	itemize	VERB
taxlaw-8981	329	22	deductions	deduction	NOUN
taxlaw-8981	329	23	before	before	ADP
taxlaw-8981	329	24	the	the	DET
taxlaw-8981	329	25	tcja	tcja	NOUN
taxlaw-8981	329	26	(	(	PUNCT
taxlaw-8981	329	27	taken	take	VERB
taxlaw-8981	329	28	by	by	ADP
taxlaw-8981	329	29	>	>	ADP
taxlaw-8981	329	30	97	97	NUM
taxlaw-8981	329	31	%	%	NOUN
taxlaw-8981	329	32	and	and	CCONJ
taxlaw-8981	329	33	>	>	SYM
taxlaw-8981	329	34	70	70	NUM
taxlaw-8981	329	35	%	%	NOUN
taxlaw-8981	329	36	of	of	ADP
taxlaw-8981	329	37	2017	2017	NUM
taxlaw-8981	329	38	itemizers	itemizer	NOUN
taxlaw-8981	329	39	respectively	respectively	ADV
taxlaw-8981	329	40	)	)	PUNCT
taxlaw-8981	329	41	,	,	PUNCT
taxlaw-8981	329	42	and	and	CCONJ
taxlaw-8981	329	43	all	all	PRON
taxlaw-8981	329	44	continued	continue	VERB
taxlaw-8981	329	45	to	to	PART
taxlaw-8981	329	46	be	be	AUX
taxlaw-8981	329	47	taken	take	VERB
taxlaw-8981	329	48	at	at	ADP
taxlaw-8981	329	49	high	high	ADJ
taxlaw-8981	329	50	rates	rate	NOUN
taxlaw-8981	329	51	in	in	ADP
taxlaw-8981	329	52	2018	2018	NUM
taxlaw-8981	329	53	.	.	PUNCT
taxlaw-8981	330	1	irs	irs	PROPN
taxlaw-8981	330	2	,	,	PUNCT
taxlaw-8981	330	3	individual	individual	ADJ
taxlaw-8981	330	4	income	income	NOUN
taxlaw-8981	330	5	tax	tax	NOUN
taxlaw-8981	330	6	return	return	NOUN
taxlaw-8981	330	7	line	line	NOUN
taxlaw-8981	330	8	-	-	PUNCT
taxlaw-8981	330	9	item	item	NOUN
taxlaw-8981	330	10	estimates	estimate	NOUN
taxlaw-8981	330	11	2017	2017	NUM
taxlaw-8981	330	12	,	,	PUNCT
taxlaw-8981	330	13	pub	pub	NOUN
taxlaw-8981	330	14	.	.	PUNCT
taxlaw-8981	330	15	4801	4801	NUM
taxlaw-8981	330	16	,	,	PUNCT
taxlaw-8981	330	17	at	at	ADP
taxlaw-8981	330	18	32	32	NUM
taxlaw-8981	330	19	(	(	PUNCT
taxlaw-8981	330	20	2019	2019	NUM
taxlaw-8981	330	21	)	)	PUNCT
taxlaw-8981	330	22	,	,	PUNCT
taxlaw-8981	330	23	and	and	CCONJ
taxlaw-8981	330	24	author	author	NOUN
taxlaw-8981	330	25	calculations	calculation	NOUN
taxlaw-8981	330	26	.	.	PUNCT
taxlaw-8981	331	1	3.0	3.0	NUM
taxlaw-8981	331	2	%	%	NOUN
taxlaw-8981	331	3	6.4	6.4	NUM
taxlaw-8981	331	4	%	%	NOUN
taxlaw-8981	331	5	10.8	10.8	NUM
taxlaw-8981	331	6	%	%	NOUN
taxlaw-8981	331	7	16.4	16.4	NUM
taxlaw-8981	331	8	%	%	NOUN
taxlaw-8981	331	9	25.1	25.1	NUM
taxlaw-8981	331	10	%	%	NOUN
taxlaw-8981	331	11	37.0	37.0	NUM
taxlaw-8981	331	12	%	%	NOUN
taxlaw-8981	331	13	52.9	52.9	NUM
taxlaw-8981	331	14	%	%	NOUN
taxlaw-8981	331	15	75.8	75.8	NUM
taxlaw-8981	331	16	%	%	NOUN
taxlaw-8981	331	17	93.4	93.4	NUM
taxlaw-8981	331	18	%	%	NOUN
taxlaw-8981	331	19	93.0	93.0	NUM
taxlaw-8981	331	20	%	%	NOUN
taxlaw-8981	331	21	91.5	91.5	NUM
taxlaw-8981	331	22	%	%	NOUN
taxlaw-8981	331	23	1.0	1.0	NUM
taxlaw-8981	331	24	%	%	NOUN
taxlaw-8981	331	25	1.9	1.9	NUM
taxlaw-8981	331	26	%	%	NOUN
taxlaw-8981	331	27	3.1	3.1	NUM
taxlaw-8981	331	28	%	%	NOUN
taxlaw-8981	331	29	4.2	4.2	NUM
taxlaw-8981	331	30	%	%	NOUN
taxlaw-8981	331	31	6.5	6.5	NUM
taxlaw-8981	331	32	%	%	NOUN
taxlaw-8981	331	33	11.5	11.5	NUM
taxlaw-8981	331	34	%	%	NOUN
taxlaw-8981	331	35	17.1	17.1	NUM
taxlaw-8981	331	36	%	%	NOUN
taxlaw-8981	331	37	26.6	26.6	NUM
taxlaw-8981	331	38	%	%	NOUN
taxlaw-8981	331	39	48.0	48.0	NUM
taxlaw-8981	331	40	%	%	NOUN
taxlaw-8981	331	41	65.7	65.7	NUM
taxlaw-8981	331	42	%	%	NOUN
taxlaw-8981	331	43	77.4	77.4	NUM
taxlaw-8981	331	44	%	%	NOUN
taxlaw-8981	331	45	0.0	0.0	NUM
taxlaw-8981	331	46	%	%	NOUN
taxlaw-8981	331	47	20.0	20.0	NUM
taxlaw-8981	331	48	%	%	NOUN
taxlaw-8981	331	49	40.0	40.0	NUM
taxlaw-8981	331	50	%	%	NOUN
taxlaw-8981	331	51	60.0	60.0	NUM
taxlaw-8981	331	52	%	%	NOUN
taxlaw-8981	331	53	80.0	80.0	NUM
taxlaw-8981	331	54	%	%	NOUN
taxlaw-8981	331	55	100.0	100.0	NUM
taxlaw-8981	331	56	%	%	NOUN
taxlaw-8981	331	57	%	%	NOUN
taxlaw-8981	332	1	o	o	NOUN
taxlaw-8981	332	2	f	f	X
taxlaw-8981	333	1	f	f	PROPN
taxlaw-8981	333	2	ed	ed	INTJ
taxlaw-8981	334	1	er	er	INTJ
taxlaw-8981	334	2	al	al	PROPN
taxlaw-8981	334	3	r	r	NOUN
taxlaw-8981	334	4	et	et	NOUN
taxlaw-8981	334	5	u	u	PROPN
taxlaw-8981	334	6	rn	rn	PROPN
taxlaw-8981	334	7	s	s	PROPN
taxlaw-8981	334	8	w	w	NOUN
taxlaw-8981	334	9	it	it	PRON
taxlaw-8981	335	1	h	h	NOUN
taxlaw-8981	336	1	i	i	PRON
taxlaw-8981	336	2	te	te	VERB
taxlaw-8981	336	3	m	m	VERB
taxlaw-8981	336	4	iz	iz	INTJ
taxlaw-8981	336	5	ed	ed	NOUN
taxlaw-8981	337	1	d	d	PROPN
taxlaw-8981	337	2	ed	ed	NOUN
taxlaw-8981	337	3	u	u	NOUN
taxlaw-8981	337	4	ct	ct	PROPN
taxlaw-8981	337	5	io	io	PROPN
taxlaw-8981	337	6	n	n	PROPN
taxlaw-8981	337	7	s	s	PART
taxlaw-8981	337	8	agi	agi	NOUN
taxlaw-8981	337	9	category	category	NOUN
taxlaw-8981	337	10	figure	figure	NOUN
taxlaw-8981	337	11	1	1	NUM
taxlaw-8981	337	12	.	.	PUNCT
taxlaw-8981	338	1	federal	federal	ADJ
taxlaw-8981	338	2	itemization	itemization	NOUN
taxlaw-8981	338	3	rates	rate	NOUN
taxlaw-8981	338	4	by	by	ADP
taxlaw-8981	338	5	agi	agi	PROPN
taxlaw-8981	338	6	&	&	CCONJ
taxlaw-8981	338	7	tax	tax	PROPN
taxlaw-8981	338	8	year	year	NOUN
taxlaw-8981	338	9	2017	2017	NUM
taxlaw-8981	338	10	ty	ty	NUM
taxlaw-8981	338	11	2018	2018	NUM
taxlaw-8981	338	12	ty	ty	NUM
taxlaw-8981	338	13	2021	2021	NUM
taxlaw-8981	338	14	]	]	PUNCT
taxlaw-8981	338	15	taxpayer	taxpayer	NOUN
taxlaw-8981	338	16	choices	choice	NOUN
taxlaw-8981	338	17	17	17	NUM
taxlaw-8981	338	18	including	include	VERB
taxlaw-8981	338	19	the	the	DET
taxlaw-8981	338	20	factors	factor	NOUN
taxlaw-8981	338	21	listed	list	VERB
taxlaw-8981	338	22	above	above	ADV
taxlaw-8981	338	23	,	,	PUNCT
taxlaw-8981	338	24	differences	difference	NOUN
taxlaw-8981	338	25	in	in	ADP
taxlaw-8981	338	26	state	state	NOUN
taxlaw-8981	338	27	laws	law	NOUN
taxlaw-8981	338	28	regarding	regard	VERB
taxlaw-8981	338	29	which	which	PRON
taxlaw-8981	338	30	expenditures	expenditure	NOUN
taxlaw-8981	338	31	are	be	AUX
taxlaw-8981	338	32	deductible	deductible	ADJ
taxlaw-8981	338	33	(	(	PUNCT
taxlaw-8981	338	34	i.e.	i.e.	X
taxlaw-8981	338	35	,	,	PUNCT
taxlaw-8981	338	36	whether	whether	SCONJ
taxlaw-8981	338	37	state	state	NOUN
taxlaw-8981	338	38	tax	tax	NOUN
taxlaw-8981	338	39	law	law	NOUN
taxlaw-8981	338	40	conforms	conform	VERB
taxlaw-8981	338	41	to	to	ADP
taxlaw-8981	338	42	federal	federal	ADJ
taxlaw-8981	338	43	tax	tax	NOUN
taxlaw-8981	338	44	law	law	NOUN
taxlaw-8981	338	45	)	)	PUNCT
taxlaw-8981	338	46	,	,	PUNCT
taxlaw-8981	338	47	and	and	CCONJ
taxlaw-8981	338	48	differences	difference	NOUN
taxlaw-8981	338	49	in	in	ADP
taxlaw-8981	338	50	the	the	DET
taxlaw-8981	338	51	size	size	NOUN
taxlaw-8981	338	52	of	of	ADP
taxlaw-8981	338	53	states	state	NOUN
taxlaw-8981	338	54	’	'	PUNCT
taxlaw-8981	338	55	standard	standard	ADJ
taxlaw-8981	338	56	deductions	deduction	NOUN
taxlaw-8981	338	57	.	.	PUNCT
taxlaw-8981	339	1	several	several	ADJ
taxlaw-8981	339	2	states	state	NOUN
taxlaw-8981	339	3	made	make	VERB
taxlaw-8981	339	4	changes	change	NOUN
taxlaw-8981	339	5	to	to	ADP
taxlaw-8981	339	6	their	their	PRON
taxlaw-8981	339	7	tax	tax	NOUN
taxlaw-8981	339	8	laws	law	NOUN
taxlaw-8981	339	9	in	in	ADP
taxlaw-8981	339	10	response	response	NOUN
taxlaw-8981	339	11	to	to	ADP
taxlaw-8981	339	12	the	the	DET
taxlaw-8981	339	13	tcja	tcja	NOUN
taxlaw-8981	339	14	,	,	PUNCT
taxlaw-8981	339	15	particularly	particularly	ADV
taxlaw-8981	339	16	with	with	ADP
taxlaw-8981	339	17	respect	respect	NOUN
taxlaw-8981	339	18	to	to	ADP
taxlaw-8981	339	19	conformity	conformity	NOUN
taxlaw-8981	339	20	and	and	CCONJ
taxlaw-8981	339	21	the	the	DET
taxlaw-8981	339	22	size	size	NOUN
taxlaw-8981	339	23	of	of	ADP
taxlaw-8981	339	24	the	the	DET
taxlaw-8981	339	25	state	state	NOUN
taxlaw-8981	339	26	’s	’s	PART
taxlaw-8981	339	27	standard	standard	NOUN
taxlaw-8981	339	28	deduction.70	deduction.70	NOUN
taxlaw-8981	339	29	for	for	ADP
taxlaw-8981	339	30	example	example	NOUN
taxlaw-8981	339	31	,	,	PUNCT
taxlaw-8981	339	32	some	some	DET
taxlaw-8981	339	33	states	state	NOUN
taxlaw-8981	339	34	(	(	PUNCT
taxlaw-8981	339	35	e.g.	e.g.	ADV
taxlaw-8981	339	36	,	,	PUNCT
taxlaw-8981	339	37	missouri	missouri	PROPN
taxlaw-8981	339	38	)	)	PUNCT
taxlaw-8981	339	39	increased	increase	VERB
taxlaw-8981	339	40	their	their	PRON
taxlaw-8981	339	41	standard	standard	ADJ
taxlaw-8981	339	42	deductions	deduction	NOUN
taxlaw-8981	339	43	to	to	PART
taxlaw-8981	339	44	match	match	VERB
taxlaw-8981	339	45	the	the	DET
taxlaw-8981	339	46	large	large	ADJ
taxlaw-8981	339	47	posttcja	posttcja	PROPN
taxlaw-8981	339	48	federal	federal	ADJ
taxlaw-8981	339	49	standard	standard	PROPN
taxlaw-8981	339	50	deduction.71	deduction.71	PROPN
taxlaw-8981	339	51	the	the	DET
taxlaw-8981	339	52	standard	standard	ADJ
taxlaw-8981	339	53	deduction	deduction	NOUN
taxlaw-8981	339	54	in	in	ADP
taxlaw-8981	339	55	most	most	ADJ
taxlaw-8981	339	56	other	other	ADJ
taxlaw-8981	339	57	states	state	NOUN
taxlaw-8981	339	58	(	(	PUNCT
taxlaw-8981	339	59	e.g.	e.g.	ADV
taxlaw-8981	339	60	,	,	PUNCT
taxlaw-8981	339	61	oregon	oregon	PROPN
taxlaw-8981	339	62	,	,	PUNCT
taxlaw-8981	339	63	maryland	maryland	PROPN
taxlaw-8981	339	64	,	,	PUNCT
taxlaw-8981	339	65	and	and	CCONJ
taxlaw-8981	339	66	nebraska	nebraska	PROPN
taxlaw-8981	339	67	)	)	PUNCT
taxlaw-8981	339	68	increased	increase	VERB
taxlaw-8981	339	69	but	but	CCONJ
taxlaw-8981	339	70	remained	remain	VERB
taxlaw-8981	339	71	significantly	significantly	ADV
taxlaw-8981	339	72	lower	low	ADJ
taxlaw-8981	339	73	than	than	ADP
taxlaw-8981	339	74	the	the	DET
taxlaw-8981	339	75	post	post	ADJ
taxlaw-8981	339	76	-	-	ADJ
taxlaw-8981	339	77	tcja	tcja	ADJ
taxlaw-8981	339	78	federal	federal	ADJ
taxlaw-8981	339	79	standard	standard	PROPN
taxlaw-8981	339	80	deduction	deduction	NOUN
taxlaw-8981	339	81	,	,	PUNCT
taxlaw-8981	339	82	although	although	SCONJ
taxlaw-8981	339	83	the	the	DET
taxlaw-8981	339	84	magnitude	magnitude	NOUN
taxlaw-8981	339	85	of	of	ADP
taxlaw-8981	339	86	the	the	DET
taxlaw-8981	339	87	gap	gap	NOUN
taxlaw-8981	339	88	between	between	ADP
taxlaw-8981	339	89	federal	federal	ADJ
taxlaw-8981	339	90	and	and	CCONJ
taxlaw-8981	339	91	state	state	NOUN
taxlaw-8981	339	92	standard	standard	ADJ
taxlaw-8981	339	93	deduction	deduction	NOUN
taxlaw-8981	339	94	varied	varied	ADJ
taxlaw-8981	339	95	.	.	PUNCT
taxlaw-8981	340	1	table	table	NOUN
taxlaw-8981	340	2	1	1	NUM
taxlaw-8981	340	3	provides	provide	VERB
taxlaw-8981	340	4	preand	preand	NOUN
taxlaw-8981	340	5	posttcja	posttcja	NOUN
taxlaw-8981	340	6	standard	standard	ADJ
taxlaw-8981	340	7	deductions	deduction	NOUN
taxlaw-8981	340	8	for	for	ADP
taxlaw-8981	340	9	these	these	DET
taxlaw-8981	340	10	states	state	NOUN
taxlaw-8981	340	11	as	as	ADP
taxlaw-8981	340	12	examples	example	NOUN
taxlaw-8981	340	13	,	,	PUNCT
taxlaw-8981	340	14	along	along	ADP
taxlaw-8981	340	15	with	with	ADP
taxlaw-8981	340	16	the	the	DET
taxlaw-8981	340	17	federal	federal	ADJ
taxlaw-8981	340	18	standard	standard	PROPN
taxlaw-8981	340	19	deduction	deduction	NOUN
taxlaw-8981	340	20	amounts	amount	VERB
taxlaw-8981	340	21	for	for	ADP
taxlaw-8981	340	22	comparison	comparison	NOUN
taxlaw-8981	340	23	.	.	PUNCT
taxlaw-8981	341	1	table	table	NOUN
taxlaw-8981	341	2	1	1	NUM
taxlaw-8981	341	3	.	.	PUNCT
taxlaw-8981	341	4	standard	standard	ADJ
taxlaw-8981	341	5	deductions	deduction	NOUN
taxlaw-8981	341	6	preand	preand	VERB
taxlaw-8981	341	7	post	post	ADJ
taxlaw-8981	341	8	-	-	ADJ
taxlaw-8981	341	9	tcja	tcja	ADJ
taxlaw-8981	341	10	:	:	PUNCT
taxlaw-8981	341	11	federal	federal	ADJ
taxlaw-8981	341	12	and	and	CCONJ
taxlaw-8981	341	13	select	select	ADJ
taxlaw-8981	341	14	states	state	NOUN
taxlaw-8981	341	15	standard	standard	ADJ
taxlaw-8981	341	16	deduction	deduction	NOUN
taxlaw-8981	341	17	for	for	ADP
taxlaw-8981	341	18	single	single	ADJ
taxlaw-8981	341	19	taxpayers	taxpayer	NOUN
taxlaw-8981	341	20	standard	standard	ADJ
taxlaw-8981	341	21	deduction	deduction	NOUN
taxlaw-8981	341	22	for	for	ADP
taxlaw-8981	341	23	married	married	ADJ
taxlaw-8981	341	24	taxpayers	taxpayer	NOUN
taxlaw-8981	341	25	filing	file	VERB
taxlaw-8981	341	26	jointly	jointly	ADV
taxlaw-8981	341	27	2017	2017	NUM
taxlaw-8981	341	28	2018	2018	NUM
taxlaw-8981	341	29	2017	2017	NUM
taxlaw-8981	341	30	2018	2018	NUM
taxlaw-8981	341	31	federal	federal	ADJ
taxlaw-8981	341	32	$	$	SYM
taxlaw-8981	341	33	6,350	6,350	NUM
taxlaw-8981	341	34	$	$	SYM
taxlaw-8981	341	35	12,000	12,000	NUM
taxlaw-8981	341	36	$	$	SYM
taxlaw-8981	341	37	12,700	12,700	NUM
taxlaw-8981	341	38	$	$	SYM
taxlaw-8981	341	39	24,000	24,000	NUM
taxlaw-8981	341	40	state	state	NOUN
taxlaw-8981	341	41	missouri72	missouri72	NOUN
taxlaw-8981	341	42	$	$	SYM
taxlaw-8981	341	43	6,350	6,350	NUM
taxlaw-8981	341	44	$	$	SYM
taxlaw-8981	341	45	12,000	12,000	NUM
taxlaw-8981	341	46	$	$	SYM
taxlaw-8981	341	47	12,700	12,700	NUM
taxlaw-8981	341	48	$	$	SYM
taxlaw-8981	341	49	24,000	24,000	NUM
taxlaw-8981	341	50	nebraska73	nebraska73	NOUN
taxlaw-8981	341	51	$	$	SYM
taxlaw-8981	341	52	6,350	6,350	NUM
taxlaw-8981	341	53	$	$	SYM
taxlaw-8981	341	54	6,750	6,750	NUM
taxlaw-8981	341	55	$	$	SYM
taxlaw-8981	341	56	12,700	12,700	NUM
taxlaw-8981	341	57	$	$	SYM
taxlaw-8981	341	58	13,500	13,500	NUM
taxlaw-8981	341	59	oregon74	oregon74	NOUN
taxlaw-8981	341	60	$	$	SYM
taxlaw-8981	341	61	2,175	2,175	NUM
taxlaw-8981	341	62	$	$	SYM
taxlaw-8981	341	63	2,215	2,215	NUM
taxlaw-8981	341	64	$	$	SYM
taxlaw-8981	341	65	4,350	4,350	NUM
taxlaw-8981	341	66	$	$	SYM
taxlaw-8981	341	67	4,435	4,435	NUM
taxlaw-8981	341	68	maryland75	maryland75	NOUN
taxlaw-8981	341	69	max	max	NOUN
taxlaw-8981	341	70	of	of	ADP
taxlaw-8981	341	71	$	$	SYM
taxlaw-8981	341	72	2,000	2,000	NUM
taxlaw-8981	341	73	max	max	NOUN
taxlaw-8981	341	74	of	of	ADP
taxlaw-8981	341	75	$	$	SYM
taxlaw-8981	341	76	2,250	2,250	NUM
taxlaw-8981	341	77	max	max	NOUN
taxlaw-8981	341	78	of	of	ADP
taxlaw-8981	341	79	$	$	SYM
taxlaw-8981	341	80	4,000	4,000	NUM
taxlaw-8981	341	81	max	max	NOUN
taxlaw-8981	341	82	of	of	ADP
taxlaw-8981	341	83	$	$	SYM
taxlaw-8981	341	84	4,500	4,500	NUM
taxlaw-8981	341	85	one	one	NUM
taxlaw-8981	341	86	additional	additional	ADJ
taxlaw-8981	341	87	factor	factor	NOUN
taxlaw-8981	341	88	that	that	PRON
taxlaw-8981	341	89	can	can	AUX
taxlaw-8981	341	90	affect	affect	VERB
taxlaw-8981	341	91	both	both	CCONJ
taxlaw-8981	341	92	the	the	DET
taxlaw-8981	341	93	federal	federal	ADJ
taxlaw-8981	341	94	itemization	itemization	NOUN
taxlaw-8981	341	95	rate	rate	NOUN
taxlaw-8981	341	96	and	and	CCONJ
taxlaw-8981	341	97	the	the	DET
taxlaw-8981	341	98	state	state	NOUN
taxlaw-8981	341	99	itemization	itemization	NOUN
taxlaw-8981	341	100	rate	rate	NOUN
taxlaw-8981	341	101	for	for	ADP
taxlaw-8981	341	102	a	a	DET
taxlaw-8981	341	103	state	state	NOUN
taxlaw-8981	341	104	’s	’s	PART
taxlaw-8981	341	105	taxpayers	taxpayer	NOUN
taxlaw-8981	341	106	is	be	AUX
taxlaw-8981	341	107	whether	whether	SCONJ
taxlaw-8981	341	108	the	the	DET
taxlaw-8981	341	109	state	state	NOUN
taxlaw-8981	341	110	requires	require	VERB
taxlaw-8981	341	111	election	election	NOUN
taxlaw-8981	341	112	uniformity	uniformity	NOUN
taxlaw-8981	341	113	.	.	PUNCT
taxlaw-8981	342	1	that	that	PRON
taxlaw-8981	342	2	is	be	AUX
taxlaw-8981	342	3	,	,	PUNCT
taxlaw-8981	342	4	does	do	AUX
taxlaw-8981	342	5	the	the	DET
taxlaw-8981	342	6	state	state	NOUN
taxlaw-8981	342	7	obligate	obligate	VERB
taxlaw-8981	342	8	its	its	PRON
taxlaw-8981	342	9	taxpayers	taxpayer	NOUN
taxlaw-8981	342	10	to	to	PART
taxlaw-8981	342	11	make	make	VERB
taxlaw-8981	342	12	the	the	DET
taxlaw-8981	342	13	same	same	ADJ
taxlaw-8981	342	14	itemization	itemization	NOUN
taxlaw-8981	342	15	decision	decision	NOUN
taxlaw-8981	342	16	for	for	ADP
taxlaw-8981	342	17	state	state	NOUN
taxlaw-8981	342	18	purposes	purpose	NOUN
taxlaw-8981	342	19	as	as	ADP
taxlaw-8981	342	20	the	the	DET
taxlaw-8981	342	21	taxpayer	taxpayer	NOUN
taxlaw-8981	342	22	made	make	VERB
taxlaw-8981	342	23	for	for	ADP
taxlaw-8981	342	24	federal	federal	ADJ
taxlaw-8981	342	25	purposes	purpose	NOUN
taxlaw-8981	342	26	?	?	PUNCT
taxlaw-8981	343	1	very	very	ADV
taxlaw-8981	343	2	generally	generally	ADV
taxlaw-8981	343	3	,	,	PUNCT
taxlaw-8981	343	4	states	state	NOUN
taxlaw-8981	343	5	take	take	VERB
taxlaw-8981	343	6	three	three	NUM
taxlaw-8981	343	7	different	different	ADJ
taxlaw-8981	343	8	approaches	approach	NOUN
taxlaw-8981	343	9	to	to	ADP
taxlaw-8981	343	10	election	election	NOUN
taxlaw-8981	343	11	uniformity	uniformity	NOUN
taxlaw-8981	343	12	.	.	PUNCT
taxlaw-8981	344	1	some	some	DET
taxlaw-8981	344	2	states	state	NOUN
taxlaw-8981	344	3	,	,	PUNCT
taxlaw-8981	344	4	including	include	VERB
taxlaw-8981	344	5	georgia	georgia	PROPN
taxlaw-8981	344	6	and	and	CCONJ
taxlaw-8981	344	7	virginia	virginia	PROPN
taxlaw-8981	344	8	,	,	PUNCT
taxlaw-8981	344	9	require	require	VERB
taxlaw-8981	344	10	taxpayers	taxpayer	NOUN
taxlaw-8981	344	11	to	to	PART
taxlaw-8981	344	12	make	make	VERB
taxlaw-8981	344	13	completely	completely	ADV
taxlaw-8981	344	14	70	70	NUM
taxlaw-8981	344	15	see	see	VERB
taxlaw-8981	344	16	walczak	walczak	NOUN
taxlaw-8981	344	17	,	,	PUNCT
taxlaw-8981	344	18	supra	supra	PROPN
taxlaw-8981	344	19	note	note	NOUN
taxlaw-8981	344	20	8	8	NUM
taxlaw-8981	344	21	(	(	PUNCT
taxlaw-8981	344	22	summarizing	summarize	VERB
taxlaw-8981	344	23	states	state	NOUN
taxlaw-8981	344	24	’	'	PUNCT
taxlaw-8981	344	25	conformity	conformity	NOUN
taxlaw-8981	344	26	changes	change	NOUN
taxlaw-8981	344	27	in	in	ADP
taxlaw-8981	344	28	response	response	NOUN
taxlaw-8981	344	29	to	to	ADP
taxlaw-8981	344	30	the	the	DET
taxlaw-8981	344	31	tcja	tcja	NOUN
taxlaw-8981	344	32	)	)	PUNCT
taxlaw-8981	344	33	.	.	PUNCT
taxlaw-8981	345	1	71	71	NUM
taxlaw-8981	345	2	compare	compare	VERB
taxlaw-8981	345	3	2018	2018	NUM
taxlaw-8981	345	4	missouri	missouri	PROPN
taxlaw-8981	345	5	income	income	NOUN
taxlaw-8981	345	6	tax	tax	NOUN
taxlaw-8981	345	7	reference	reference	NOUN
taxlaw-8981	345	8	guide	guide	VERB
taxlaw-8981	345	9	7	7	NUM
taxlaw-8981	345	10	(	(	PUNCT
taxlaw-8981	345	11	2018	2018	NUM
taxlaw-8981	345	12	)	)	PUNCT
taxlaw-8981	345	13	with	with	ADP
taxlaw-8981	345	14	2017	2017	NUM
taxlaw-8981	345	15	missouri	missouri	PROPN
taxlaw-8981	345	16	income	income	PROPN
taxlaw-8981	345	17	tax	tax	NOUN
taxlaw-8981	345	18	reference	reference	NOUN
taxlaw-8981	345	19	guide	guide	VERB
taxlaw-8981	345	20	8	8	NUM
taxlaw-8981	345	21	(	(	PUNCT
taxlaw-8981	345	22	2017	2017	NUM
taxlaw-8981	345	23	)	)	PUNCT
taxlaw-8981	345	24	.	.	PUNCT
taxlaw-8981	346	1	the	the	DET
taxlaw-8981	346	2	state	state	NOUN
taxlaw-8981	346	3	standard	standard	ADJ
taxlaw-8981	346	4	deduction	deduction	NOUN
taxlaw-8981	346	5	increases	increase	NOUN
taxlaw-8981	346	6	beyond	beyond	ADP
taxlaw-8981	346	7	the	the	DET
taxlaw-8981	346	8	federal	federal	ADJ
taxlaw-8981	346	9	amount	amount	NOUN
taxlaw-8981	346	10	for	for	ADP
taxlaw-8981	346	11	taxpayers	taxpayer	NOUN
taxlaw-8981	346	12	over	over	ADP
taxlaw-8981	346	13	age	age	NOUN
taxlaw-8981	346	14	65	65	NUM
taxlaw-8981	346	15	.	.	PUNCT
taxlaw-8981	346	16	72	72	NUM
taxlaw-8981	347	1	i	i	PRON
taxlaw-8981	347	2	d.	d.	NOUN
taxlaw-8981	347	3	73	73	NUM
taxlaw-8981	347	4	chronological	chronological	ADJ
taxlaw-8981	347	5	history	history	NOUN
taxlaw-8981	347	6	of	of	ADP
taxlaw-8981	347	7	nebraska	nebraska	PROPN
taxlaw-8981	347	8	tax	tax	NOUN
taxlaw-8981	347	9	rates	rate	NOUN
taxlaw-8981	347	10	,	,	PUNCT
taxlaw-8981	347	11	neb	neb	PROPN
taxlaw-8981	347	12	.	.	PROPN
taxlaw-8981	347	13	dep’t	dep’t	PROPN
taxlaw-8981	347	14	of	of	ADP
taxlaw-8981	347	15	revenue	revenue	NOUN
taxlaw-8981	347	16	,	,	PUNCT
taxlaw-8981	347	17	https://revenue	https://revenue	PROPN
taxlaw-8981	347	18	.	.	PUNCT
taxlaw-8981	347	19	nebraska.gov/sites/revenue.nebraska.gov/files/doc/research/chronology/4-607table1.pdf	nebraska.gov/sites/revenue.nebraska.gov/files/doc/research/chronology/4-607table1.pdf	X
taxlaw-8981	348	1	[	[	X
taxlaw-8981	348	2	https://	https://	NOUN
taxlaw-8981	348	3	perma.cc/njx9-vnuy	perma.cc/njx9-vnuy	PROPN
taxlaw-8981	348	4	]	]	PUNCT
taxlaw-8981	348	5	(	(	PUNCT
taxlaw-8981	348	6	last	last	ADV
taxlaw-8981	348	7	visited	visit	VERB
taxlaw-8981	348	8	nov	nov	PROPN
taxlaw-8981	348	9	.	.	PROPN
taxlaw-8981	348	10	21	21	NUM
taxlaw-8981	348	11	,	,	PUNCT
taxlaw-8981	348	12	2021	2021	NUM
taxlaw-8981	348	13	)	)	PUNCT
taxlaw-8981	348	14	(	(	PUNCT
taxlaw-8981	348	15	listing	list	VERB
taxlaw-8981	348	16	income	income	NOUN
taxlaw-8981	348	17	tax	tax	NOUN
taxlaw-8981	348	18	rate	rate	NOUN
taxlaw-8981	348	19	data	datum	NOUN
taxlaw-8981	348	20	,	,	PUNCT
taxlaw-8981	348	21	income	income	NOUN
taxlaw-8981	348	22	tax	tax	NOUN
taxlaw-8981	348	23	bracket	bracket	NOUN
taxlaw-8981	348	24	data	datum	NOUN
taxlaw-8981	348	25	,	,	PUNCT
taxlaw-8981	348	26	and	and	CCONJ
taxlaw-8981	348	27	standard	standard	ADJ
taxlaw-8981	348	28	deduction	deduction	NOUN
taxlaw-8981	348	29	amounts	amount	NOUN
taxlaw-8981	348	30	by	by	ADP
taxlaw-8981	348	31	year	year	NOUN
taxlaw-8981	348	32	)	)	PUNCT
taxlaw-8981	348	33	.	.	PUNCT
taxlaw-8981	349	1	74	74	NUM
taxlaw-8981	349	2	compare	compare	VERB
taxlaw-8981	349	3	or	or	CCONJ
taxlaw-8981	349	4	.	.	PUNCT
taxlaw-8981	350	1	dep’t	dep’t	NOUN
taxlaw-8981	350	2	of	of	ADP
taxlaw-8981	350	3	revenue	revenue	NOUN
taxlaw-8981	350	4	,	,	PUNCT
taxlaw-8981	350	5	2017	2017	NUM
taxlaw-8981	350	6	oregon	oregon	NOUN
taxlaw-8981	350	7	income	income	NOUN
taxlaw-8981	350	8	tax	tax	NOUN
taxlaw-8981	350	9	full	full	ADJ
taxlaw-8981	350	10	-	-	PUNCT
taxlaw-8981	350	11	year	year	NOUN
taxlaw-8981	350	12	resident	resident	NOUN
taxlaw-8981	350	13	,	,	PUNCT
taxlaw-8981	350	14	pub	pub	NOUN
taxlaw-8981	350	15	.	.	PUNCT
taxlaw-8981	351	1	or-40	or-40	PROPN
taxlaw-8981	351	2	-	-	PUNCT
taxlaw-8981	351	3	fy	fy	NOUN
taxlaw-8981	351	4	at	at	ADP
taxlaw-8981	351	5	15	15	NUM
taxlaw-8981	351	6	(	(	PUNCT
taxlaw-8981	351	7	2018	2018	NUM
taxlaw-8981	351	8	)	)	PUNCT
taxlaw-8981	351	9	with	with	ADP
taxlaw-8981	351	10	or	or	CCONJ
taxlaw-8981	351	11	.	.	PUNCT
taxlaw-8981	352	1	dep’t	dep’t	NOUN
taxlaw-8981	352	2	of	of	ADP
taxlaw-8981	352	3	revenue	revenue	NOUN
taxlaw-8981	352	4	,	,	PUNCT
taxlaw-8981	352	5	2018	2018	NUM
taxlaw-8981	352	6	oregon	oregon	PROPN
taxlaw-8981	352	7	income	income	NOUN
taxlaw-8981	352	8	tax	tax	NOUN
taxlaw-8981	352	9	full	full	ADJ
taxlaw-8981	352	10	-	-	PUNCT
taxlaw-8981	352	11	year	year	NOUN
taxlaw-8981	352	12	resident	resident	NOUN
taxlaw-8981	352	13	,	,	PUNCT
taxlaw-8981	352	14	pub	pub	NOUN
taxlaw-8981	352	15	.	.	PUNCT
taxlaw-8981	353	1	or-40	or-40	PROPN
taxlaw-8981	353	2	-	-	PUNCT
taxlaw-8981	353	3	fy	fy	NOUN
taxlaw-8981	353	4	at	at	ADP
taxlaw-8981	353	5	15	15	NUM
taxlaw-8981	353	6	(	(	PUNCT
taxlaw-8981	353	7	2019	2019	NUM
taxlaw-8981	353	8	)	)	PUNCT
taxlaw-8981	353	9	.	.	PUNCT
taxlaw-8981	354	1	75	75	NUM
taxlaw-8981	354	2	comptroller	comptroller	NOUN
taxlaw-8981	354	3	of	of	ADP
taxlaw-8981	354	4	md	md	PROPN
taxlaw-8981	354	5	.	.	PROPN
taxlaw-8981	354	6	,	,	PUNCT
taxlaw-8981	354	7	maryland	maryland	PROPN
taxlaw-8981	354	8	2017	2017	NUM
taxlaw-8981	354	9	state	state	PROPN
taxlaw-8981	354	10	&	&	CCONJ
taxlaw-8981	354	11	local	local	ADJ
taxlaw-8981	354	12	tax	tax	NOUN
taxlaw-8981	354	13	forms	form	NOUN
taxlaw-8981	354	14	&	&	CCONJ
taxlaw-8981	354	15	instructions	instruction	NOUN
taxlaw-8981	354	16	12	12	NUM
taxlaw-8981	354	17	(	(	PUNCT
taxlaw-8981	354	18	2018	2018	NUM
taxlaw-8981	354	19	)	)	PUNCT
taxlaw-8981	354	20	,	,	PUNCT
taxlaw-8981	354	21	https://www.marylandtaxes.gov/forms/17_forms/resident_booklet.pdf	https://www.marylandtaxes.gov/forms/17_forms/resident_booklet.pdf	VERB
taxlaw-8981	354	22	[	[	X
taxlaw-8981	354	23	https://perma.cc/	https://perma.cc/	VERB
taxlaw-8981	354	24	c59f	c59f	NOUN
taxlaw-8981	354	25	-	-	PUNCT
taxlaw-8981	354	26	kem8	kem8	NOUN
taxlaw-8981	354	27	]	]	PUNCT
taxlaw-8981	354	28	;	;	PUNCT
taxlaw-8981	354	29	comptroller	comptroller	NOUN
taxlaw-8981	354	30	of	of	ADP
taxlaw-8981	354	31	md	md	PROPN
taxlaw-8981	354	32	.	.	PROPN
taxlaw-8981	354	33	,	,	PUNCT
taxlaw-8981	354	34	maryland	maryland	PROPN
taxlaw-8981	354	35	2018	2018	NUM
taxlaw-8981	354	36	state	state	PROPN
taxlaw-8981	354	37	&	&	CCONJ
taxlaw-8981	354	38	local	local	ADJ
taxlaw-8981	354	39	tax	tax	NOUN
taxlaw-8981	354	40	forms	form	NOUN
taxlaw-8981	354	41	&	&	CCONJ
taxlaw-8981	354	42	instructions	instruction	NOUN
taxlaw-8981	354	43	12	12	NUM
taxlaw-8981	354	44	(	(	PUNCT
taxlaw-8981	354	45	2019	2019	NUM
taxlaw-8981	354	46	)	)	PUNCT
taxlaw-8981	354	47	,	,	PUNCT
taxlaw-8981	354	48	https://www.marylandtaxes.gov/forms/18_forms/resident_booklet.pdf	https://www.marylandtaxes.gov/forms/18_forms/resident_booklet.pdf	NOUN
taxlaw-8981	355	1	[	[	X
taxlaw-8981	355	2	https://perma.cc/q8f4zh59	https://perma.cc/q8f4zh59	PROPN
taxlaw-8981	355	3	]	]	X
taxlaw-8981	355	4	.	.	PROPN
taxlaw-8981	356	1	18	18	NUM
taxlaw-8981	356	2	columbia	columbia	PROPN
taxlaw-8981	356	3	journal	journal	PROPN
taxlaw-8981	356	4	of	of	ADP
taxlaw-8981	356	5	tax	tax	NOUN
taxlaw-8981	356	6	law	law	NOUN
taxlaw-8981	356	7	[	[	X
taxlaw-8981	356	8	vol	vol	NOUN
taxlaw-8981	356	9	:	:	PUNCT
taxlaw-8981	356	10	13:1	13:1	NUM
taxlaw-8981	356	11	uniform	uniform	ADJ
taxlaw-8981	356	12	federal	federal	ADJ
taxlaw-8981	356	13	and	and	CCONJ
taxlaw-8981	356	14	state	state	NOUN
taxlaw-8981	356	15	itemization	itemization	NOUN
taxlaw-8981	356	16	decisions	decision	NOUN
taxlaw-8981	356	17	:	:	PUNCT
taxlaw-8981	356	18	if	if	SCONJ
taxlaw-8981	356	19	a	a	DET
taxlaw-8981	356	20	taxpayer	taxpayer	NOUN
taxlaw-8981	356	21	itemizes	itemize	VERB
taxlaw-8981	356	22	for	for	ADP
taxlaw-8981	356	23	federal	federal	ADJ
taxlaw-8981	356	24	purposes	purpose	NOUN
taxlaw-8981	356	25	,	,	PUNCT
taxlaw-8981	356	26	they	they	PRON
taxlaw-8981	356	27	must	must	AUX
taxlaw-8981	356	28	itemize	itemize	VERB
taxlaw-8981	356	29	for	for	ADP
taxlaw-8981	356	30	state	state	NOUN
taxlaw-8981	356	31	purposes	purpose	NOUN
taxlaw-8981	356	32	as	as	ADV
taxlaw-8981	356	33	well	well	ADV
taxlaw-8981	356	34	,	,	PUNCT
taxlaw-8981	356	35	and	and	CCONJ
taxlaw-8981	356	36	if	if	SCONJ
taxlaw-8981	356	37	a	a	DET
taxlaw-8981	356	38	taxpayer	taxpayer	NOUN
taxlaw-8981	356	39	takes	take	VERB
taxlaw-8981	356	40	the	the	DET
taxlaw-8981	356	41	standard	standard	ADJ
taxlaw-8981	356	42	deduction	deduction	NOUN
taxlaw-8981	356	43	for	for	ADP
taxlaw-8981	356	44	federal	federal	ADJ
taxlaw-8981	356	45	purposes	purpose	NOUN
taxlaw-8981	356	46	,	,	PUNCT
taxlaw-8981	356	47	they	they	PRON
taxlaw-8981	356	48	must	must	AUX
taxlaw-8981	356	49	take	take	VERB
taxlaw-8981	356	50	the	the	DET
taxlaw-8981	356	51	standard	standard	ADJ
taxlaw-8981	356	52	deduction	deduction	NOUN
taxlaw-8981	356	53	for	for	ADP
taxlaw-8981	356	54	state	state	NOUN
taxlaw-8981	356	55	purposes	purpose	NOUN
taxlaw-8981	357	1	too.76	too.76	ADP
taxlaw-8981	357	2	these	these	DET
taxlaw-8981	357	3	states	state	NOUN
taxlaw-8981	357	4	are	be	AUX
taxlaw-8981	357	5	shown	show	VERB
taxlaw-8981	357	6	with	with	ADP
taxlaw-8981	357	7	horizontal	horizontal	ADJ
taxlaw-8981	357	8	stripes	stripe	NOUN
taxlaw-8981	357	9	on	on	ADP
taxlaw-8981	357	10	figure	figure	NOUN
taxlaw-8981	357	11	2	2	NUM
taxlaw-8981	357	12	below	below	ADV
taxlaw-8981	357	13	.	.	PUNCT
taxlaw-8981	358	1	other	other	ADJ
taxlaw-8981	358	2	states	state	NOUN
taxlaw-8981	358	3	,	,	PUNCT
taxlaw-8981	358	4	including	include	VERB
taxlaw-8981	358	5	nebraska	nebraska	PROPN
taxlaw-8981	358	6	and	and	CCONJ
taxlaw-8981	358	7	maryland	maryland	PROPN
taxlaw-8981	358	8	,	,	PUNCT
taxlaw-8981	358	9	require	require	VERB
taxlaw-8981	358	10	partial	partial	ADJ
taxlaw-8981	358	11	election	election	NOUN
taxlaw-8981	358	12	uniformity	uniformity	NOUN
taxlaw-8981	358	13	.	.	PUNCT
taxlaw-8981	359	1	in	in	ADP
taxlaw-8981	359	2	these	these	DET
taxlaw-8981	359	3	states	state	NOUN
taxlaw-8981	359	4	,	,	PUNCT
taxlaw-8981	359	5	taxpayers	taxpayer	NOUN
taxlaw-8981	359	6	who	who	PRON
taxlaw-8981	359	7	take	take	VERB
taxlaw-8981	359	8	the	the	DET
taxlaw-8981	359	9	standard	standard	ADJ
taxlaw-8981	359	10	deduction	deduction	NOUN
taxlaw-8981	359	11	for	for	ADP
taxlaw-8981	359	12	federal	federal	ADJ
taxlaw-8981	359	13	purposes	purpose	NOUN
taxlaw-8981	359	14	must	must	AUX
taxlaw-8981	359	15	also	also	ADV
taxlaw-8981	359	16	take	take	VERB
taxlaw-8981	359	17	the	the	DET
taxlaw-8981	359	18	standard	standard	ADJ
taxlaw-8981	359	19	deduction	deduction	NOUN
taxlaw-8981	359	20	for	for	ADP
taxlaw-8981	359	21	state	state	NOUN
taxlaw-8981	359	22	purposes	purpose	NOUN
taxlaw-8981	359	23	,	,	PUNCT
taxlaw-8981	359	24	but	but	CCONJ
taxlaw-8981	359	25	taxpayers	taxpayer	NOUN
taxlaw-8981	359	26	who	who	PRON
taxlaw-8981	359	27	itemize	itemize	VERB
taxlaw-8981	359	28	for	for	ADP
taxlaw-8981	359	29	federal	federal	ADJ
taxlaw-8981	359	30	purposes	purpose	NOUN
taxlaw-8981	359	31	can	can	AUX
taxlaw-8981	359	32	make	make	VERB
taxlaw-8981	359	33	an	an	DET
taxlaw-8981	359	34	independent	independent	ADJ
taxlaw-8981	359	35	choice	choice	NOUN
taxlaw-8981	359	36	for	for	ADP
taxlaw-8981	359	37	state	state	NOUN
taxlaw-8981	359	38	purposes	purpose	NOUN
taxlaw-8981	359	39	.	.	PUNCT
taxlaw-8981	360	1	these	these	DET
taxlaw-8981	360	2	states	state	NOUN
taxlaw-8981	360	3	are	be	AUX
taxlaw-8981	360	4	shown	show	VERB
taxlaw-8981	360	5	with	with	ADP
taxlaw-8981	360	6	vertical	vertical	ADJ
taxlaw-8981	360	7	stripes	stripe	NOUN
taxlaw-8981	360	8	in	in	ADP
taxlaw-8981	360	9	figure	figure	NOUN
taxlaw-8981	360	10	2	2	NUM
taxlaw-8981	360	11	below	below	ADV
taxlaw-8981	360	12	.	.	PUNCT
taxlaw-8981	361	1	yet	yet	CCONJ
taxlaw-8981	361	2	other	other	ADJ
taxlaw-8981	361	3	states	state	NOUN
taxlaw-8981	361	4	,	,	PUNCT
taxlaw-8981	361	5	including	include	VERB
taxlaw-8981	361	6	oregon	oregon	PROPN
taxlaw-8981	361	7	and	and	CCONJ
taxlaw-8981	361	8	california	california	PROPN
taxlaw-8981	361	9	,	,	PUNCT
taxlaw-8981	361	10	allow	allow	VERB
taxlaw-8981	361	11	taxpayers	taxpayer	NOUN
taxlaw-8981	361	12	to	to	PART
taxlaw-8981	361	13	make	make	VERB
taxlaw-8981	361	14	fully	fully	ADV
taxlaw-8981	361	15	independent	independent	ADJ
taxlaw-8981	361	16	state	state	NOUN
taxlaw-8981	361	17	itemization	itemization	NOUN
taxlaw-8981	361	18	decisions	decision	NOUN
taxlaw-8981	361	19	.	.	PUNCT
taxlaw-8981	362	1	these	these	DET
taxlaw-8981	362	2	taxpayers	taxpayer	NOUN
taxlaw-8981	362	3	can	can	AUX
taxlaw-8981	362	4	make	make	VERB
taxlaw-8981	362	5	the	the	DET
taxlaw-8981	362	6	election	election	NOUN
taxlaw-8981	362	7	that	that	PRON
taxlaw-8981	362	8	is	be	AUX
taxlaw-8981	362	9	best	good	ADJ
taxlaw-8981	362	10	for	for	ADP
taxlaw-8981	362	11	them	they	PRON
taxlaw-8981	362	12	for	for	ADP
taxlaw-8981	362	13	state	state	NOUN
taxlaw-8981	362	14	purposes	purpose	NOUN
taxlaw-8981	362	15	without	without	ADP
taxlaw-8981	362	16	regard	regard	NOUN
taxlaw-8981	362	17	to	to	ADP
taxlaw-8981	362	18	what	what	DET
taxlaw-8981	362	19	election	election	NOUN
taxlaw-8981	362	20	they	they	PRON
taxlaw-8981	362	21	made	make	VERB
taxlaw-8981	362	22	for	for	ADP
taxlaw-8981	362	23	federal	federal	ADJ
taxlaw-8981	362	24	purposes	purpose	NOUN
taxlaw-8981	362	25	.	.	PUNCT
taxlaw-8981	363	1	these	these	DET
taxlaw-8981	363	2	states	state	NOUN
taxlaw-8981	363	3	are	be	AUX
taxlaw-8981	363	4	shown	show	VERB
taxlaw-8981	363	5	with	with	ADP
taxlaw-8981	363	6	dots	dot	NOUN
taxlaw-8981	363	7	in	in	ADP
taxlaw-8981	363	8	figure	figure	NOUN
taxlaw-8981	363	9	2	2	NUM
taxlaw-8981	363	10	below	below	ADV
taxlaw-8981	363	11	.	.	PUNCT
taxlaw-8981	364	1	states	state	NOUN
taxlaw-8981	364	2	shaded	shade	VERB
taxlaw-8981	364	3	dark	dark	ADJ
taxlaw-8981	364	4	gray	gray	ADJ
taxlaw-8981	364	5	do	do	AUX
taxlaw-8981	364	6	not	not	PART
taxlaw-8981	364	7	allow	allow	VERB
taxlaw-8981	364	8	state	state	NOUN
taxlaw-8981	364	9	itemized	itemize	VERB
taxlaw-8981	364	10	deductions	deduction	NOUN
taxlaw-8981	364	11	,	,	PUNCT
taxlaw-8981	364	12	and	and	CCONJ
taxlaw-8981	364	13	states	state	NOUN
taxlaw-8981	364	14	shaded	shade	VERB
taxlaw-8981	364	15	light	light	ADJ
taxlaw-8981	364	16	gray	gray	ADJ
taxlaw-8981	364	17	do	do	AUX
taxlaw-8981	364	18	not	not	PART
taxlaw-8981	364	19	have	have	VERB
taxlaw-8981	364	20	a	a	DET
taxlaw-8981	364	21	broad	broad	ADV
taxlaw-8981	364	22	-	-	PUNCT
taxlaw-8981	364	23	based	base	VERB
taxlaw-8981	364	24	state	state	NOUN
taxlaw-8981	364	25	personal	personal	ADJ
taxlaw-8981	364	26	income	income	NOUN
taxlaw-8981	364	27	tax	tax	NOUN
taxlaw-8981	364	28	.	.	PUNCT
taxlaw-8981	365	1	figure	figure	NOUN
taxlaw-8981	365	2	2	2	NUM
taxlaw-8981	365	3	.	.	PUNCT
taxlaw-8981	365	4	itemization	itemization	NOUN
taxlaw-8981	365	5	election	election	NOUN
taxlaw-8981	365	6	uniformity	uniformity	NOUN
taxlaw-8981	365	7	laws	law	NOUN
taxlaw-8981	365	8	by	by	ADP
taxlaw-8981	365	9	state	state	NOUN
taxlaw-8981	365	10	(	(	PUNCT
taxlaw-8981	365	11	2018)77	2018)77	NUM
taxlaw-8981	365	12	76	76	NUM
taxlaw-8981	365	13	some	some	DET
taxlaw-8981	365	14	states	state	NOUN
taxlaw-8981	365	15	,	,	PUNCT
taxlaw-8981	365	16	such	such	ADJ
taxlaw-8981	365	17	as	as	ADP
taxlaw-8981	365	18	georgia	georgia	PROPN
taxlaw-8981	365	19	that	that	PRON
taxlaw-8981	365	20	require	require	VERB
taxlaw-8981	365	21	complete	complete	ADJ
taxlaw-8981	365	22	election	election	NOUN
taxlaw-8981	365	23	uniformity	uniformity	NOUN
taxlaw-8981	365	24	do	do	VERB
taxlaw-8981	365	25	so	so	ADV
taxlaw-8981	365	26	by	by	ADP
taxlaw-8981	365	27	explicitly	explicitly	ADV
taxlaw-8981	365	28	requiring	require	VERB
taxlaw-8981	365	29	that	that	SCONJ
taxlaw-8981	365	30	taxpayers	taxpayer	NOUN
taxlaw-8981	365	31	make	make	VERB
taxlaw-8981	365	32	the	the	DET
taxlaw-8981	365	33	same	same	ADJ
taxlaw-8981	365	34	choice	choice	NOUN
taxlaw-8981	365	35	for	for	ADP
taxlaw-8981	365	36	state	state	NOUN
taxlaw-8981	365	37	tax	tax	NOUN
taxlaw-8981	365	38	purposes	purpose	NOUN
taxlaw-8981	365	39	.	.	PUNCT
taxlaw-8981	366	1	ga	ga	PROPN
taxlaw-8981	366	2	.	.	PROPN
taxlaw-8981	366	3	code	code	PROPN
taxlaw-8981	366	4	ann	ann	PROPN
taxlaw-8981	366	5	.	.	PUNCT
taxlaw-8981	367	1	§	§	PROPN
taxlaw-8981	367	2	487	487	NUM
taxlaw-8981	367	3	-	-	SYM
taxlaw-8981	367	4	27(a	27(a	NUM
taxlaw-8981	367	5	)	)	PUNCT
taxlaw-8981	367	6	(	(	PUNCT
taxlaw-8981	367	7	2019	2019	NUM
taxlaw-8981	367	8	)	)	PUNCT
taxlaw-8981	367	9	(	(	PUNCT
taxlaw-8981	367	10	using	use	VERB
taxlaw-8981	367	11	federal	federal	ADJ
taxlaw-8981	367	12	agi	agi	NOUN
taxlaw-8981	367	13	as	as	ADP
taxlaw-8981	367	14	the	the	DET
taxlaw-8981	367	15	conformity	conformity	NOUN
taxlaw-8981	367	16	starting	starting	NOUN
taxlaw-8981	367	17	point	point	NOUN
taxlaw-8981	367	18	,	,	PUNCT
taxlaw-8981	367	19	and	and	CCONJ
taxlaw-8981	367	20	then	then	ADV
taxlaw-8981	367	21	allowing	allow	VERB
taxlaw-8981	367	22	a	a	DET
taxlaw-8981	367	23	subtraction	subtraction	NOUN
taxlaw-8981	367	24	for	for	ADP
taxlaw-8981	367	25	itemized	itemize	VERB
taxlaw-8981	367	26	deductions	deduction	NOUN
taxlaw-8981	367	27	if	if	SCONJ
taxlaw-8981	367	28	the	the	DET
taxlaw-8981	367	29	taxpayer	taxpayer	NOUN
taxlaw-8981	367	30	itemized	itemize	VERB
taxlaw-8981	367	31	for	for	ADP
taxlaw-8981	367	32	federal	federal	ADJ
taxlaw-8981	367	33	purposes	purpose	NOUN
taxlaw-8981	367	34	and	and	CCONJ
taxlaw-8981	367	35	otherwise	otherwise	ADV
taxlaw-8981	367	36	allowing	allow	VERB
taxlaw-8981	367	37	a	a	DET
taxlaw-8981	367	38	standard	standard	ADJ
taxlaw-8981	367	39	deduction	deduction	NOUN
taxlaw-8981	367	40	)	)	PUNCT
taxlaw-8981	367	41	.	.	PUNCT
taxlaw-8981	368	1	other	other	ADJ
taxlaw-8981	368	2	states	state	NOUN
taxlaw-8981	368	3	,	,	PUNCT
taxlaw-8981	368	4	such	such	ADJ
taxlaw-8981	368	5	as	as	ADP
taxlaw-8981	368	6	colorado	colorado	NOUN
taxlaw-8981	368	7	,	,	PUNCT
taxlaw-8981	368	8	use	use	VERB
taxlaw-8981	368	9	federal	federal	ADJ
taxlaw-8981	368	10	taxable	taxable	ADJ
taxlaw-8981	368	11	income	income	NOUN
taxlaw-8981	368	12	as	as	ADP
taxlaw-8981	368	13	their	their	PRON
taxlaw-8981	368	14	conformity	conformity	NOUN
taxlaw-8981	368	15	starting	starting	NOUN
taxlaw-8981	368	16	point	point	NOUN
taxlaw-8981	368	17	,	,	PUNCT
taxlaw-8981	368	18	thereby	thereby	ADV
taxlaw-8981	368	19	building	build	VERB
taxlaw-8981	368	20	in	in	ADP
taxlaw-8981	368	21	the	the	DET
taxlaw-8981	368	22	taxpayer	taxpayer	NOUN
taxlaw-8981	368	23	’s	’s	PART
taxlaw-8981	368	24	federal	federal	ADJ
taxlaw-8981	368	25	itemization	itemization	NOUN
taxlaw-8981	368	26	choice	choice	NOUN
taxlaw-8981	368	27	for	for	ADP
taxlaw-8981	368	28	purposes	purpose	NOUN
taxlaw-8981	368	29	of	of	ADP
taxlaw-8981	368	30	their	their	PRON
taxlaw-8981	368	31	state	state	NOUN
taxlaw-8981	368	32	tax	tax	NOUN
taxlaw-8981	368	33	determination	determination	NOUN
taxlaw-8981	368	34	.	.	PUNCT
taxlaw-8981	369	1	colo	colo	PROPN
taxlaw-8981	369	2	.	.	PUNCT
taxlaw-8981	370	1	rev	rev	PROPN
taxlaw-8981	370	2	.	.	PROPN
taxlaw-8981	370	3	stat	stat	PROPN
taxlaw-8981	370	4	.	.	PUNCT
taxlaw-8981	371	1	§	§	PROPN
taxlaw-8981	371	2	39	39	NUM
taxlaw-8981	371	3	-	-	SYM
taxlaw-8981	371	4	22	22	NUM
taxlaw-8981	371	5	-	-	PUNCT
taxlaw-8981	371	6	104(1.7	104(1.7	NUM
taxlaw-8981	371	7	)	)	PUNCT
taxlaw-8981	371	8	(	(	PUNCT
taxlaw-8981	371	9	2019	2019	NUM
taxlaw-8981	371	10	)	)	PUNCT
taxlaw-8981	371	11	.	.	PUNCT
taxlaw-8981	372	1	77	77	NUM
taxlaw-8981	372	2	map	map	NOUN
taxlaw-8981	372	3	created	create	VERB
taxlaw-8981	372	4	by	by	ADP
taxlaw-8981	372	5	author	author	NOUN
taxlaw-8981	372	6	using	use	VERB
taxlaw-8981	372	7	mapchart.net	mapchart.net	PROPN
taxlaw-8981	372	8	and	and	CCONJ
taxlaw-8981	372	9	research	research	NOUN
taxlaw-8981	372	10	about	about	ADP
taxlaw-8981	372	11	state	state	NOUN
taxlaw-8981	372	12	income	income	NOUN
taxlaw-8981	372	13	taxes	taxis	NOUN
taxlaw-8981	372	14	.	.	PUNCT
taxlaw-8981	373	1	state	state	NOUN
taxlaw-8981	373	2	tax	tax	NOUN
taxlaw-8981	373	3	forms	form	NOUN
taxlaw-8981	373	4	;	;	PUNCT
taxlaw-8981	373	5	ria	ria	PROPN
taxlaw-8981	373	6	checkpoint	checkpoint	NOUN
taxlaw-8981	373	7	,	,	PUNCT
taxlaw-8981	373	8	state	state	NOUN
taxlaw-8981	373	9	tax	tax	NOUN
taxlaw-8981	373	10	chart	chart	NOUN
taxlaw-8981	373	11	56,000	56,000	NUM
taxlaw-8981	373	12	(	(	PUNCT
taxlaw-8981	373	13	conformity	conformity	NOUN
taxlaw-8981	373	14	starting	starting	NOUN
taxlaw-8981	373	15	point	point	NOUN
taxlaw-8981	373	16	)	)	PUNCT
taxlaw-8981	373	17	,	,	PUNCT
taxlaw-8981	373	18	56950	56950	NUM
taxlaw-8981	373	19	(	(	PUNCT
taxlaw-8981	373	20	itemized	itemize	VERB
taxlaw-8981	373	21	deduction	deduction	NOUN
taxlaw-8981	373	22	)	)	PUNCT
taxlaw-8981	373	23	.	.	PUNCT
taxlaw-8981	374	1	see	see	VERB
taxlaw-8981	374	2	appendix	appendix	VERB
taxlaw-8981	374	3	a	a	PRON
taxlaw-8981	374	4	for	for	ADP
taxlaw-8981	374	5	more	more	ADJ
taxlaw-8981	374	6	details	detail	NOUN
taxlaw-8981	374	7	about	about	ADP
taxlaw-8981	374	8	each	each	DET
taxlaw-8981	374	9	state	state	NOUN
taxlaw-8981	374	10	’s	’s	PART
taxlaw-8981	374	11	itemization	itemization	NOUN
taxlaw-8981	374	12	uniformity	uniformity	NOUN
taxlaw-8981	374	13	rule	rule	NOUN
taxlaw-8981	374	14	.	.	PUNCT
taxlaw-8981	375	1	2021	2021	NUM
taxlaw-8981	375	2	]	]	PUNCT
taxlaw-8981	375	3	taxpayer	taxpayer	NOUN
taxlaw-8981	375	4	choices	choice	NOUN
taxlaw-8981	375	5	19	19	NUM
taxlaw-8981	375	6	the	the	DET
taxlaw-8981	375	7	remainder	remainder	NOUN
taxlaw-8981	375	8	of	of	ADP
taxlaw-8981	375	9	this	this	DET
taxlaw-8981	375	10	part	part	NOUN
taxlaw-8981	375	11	analyzes	analyze	VERB
taxlaw-8981	375	12	the	the	DET
taxlaw-8981	375	13	preand	preand	NOUN
taxlaw-8981	375	14	post	post	ADJ
taxlaw-8981	375	15	-	-	ADJ
taxlaw-8981	375	16	tcja	tcja	ADJ
taxlaw-8981	375	17	itemization	itemization	NOUN
taxlaw-8981	375	18	rates	rate	NOUN
taxlaw-8981	375	19	of	of	ADP
taxlaw-8981	375	20	taxpayers	taxpayer	NOUN
taxlaw-8981	375	21	in	in	ADP
taxlaw-8981	375	22	states	state	NOUN
taxlaw-8981	375	23	with	with	ADP
taxlaw-8981	375	24	different	different	ADJ
taxlaw-8981	375	25	approaches	approach	NOUN
taxlaw-8981	375	26	to	to	ADP
taxlaw-8981	375	27	itemization	itemization	NOUN
taxlaw-8981	375	28	election	election	NOUN
taxlaw-8981	375	29	uniformity	uniformity	NOUN
taxlaw-8981	375	30	.	.	PUNCT
taxlaw-8981	376	1	oregon	oregon	PROPN
taxlaw-8981	376	2	is	be	AUX
taxlaw-8981	376	3	used	use	VERB
taxlaw-8981	376	4	as	as	ADP
taxlaw-8981	376	5	the	the	DET
taxlaw-8981	376	6	example	example	NOUN
taxlaw-8981	376	7	of	of	ADP
taxlaw-8981	376	8	a	a	DET
taxlaw-8981	376	9	state	state	NOUN
taxlaw-8981	376	10	that	that	PRON
taxlaw-8981	376	11	allows	allow	VERB
taxlaw-8981	376	12	independent	independent	ADJ
taxlaw-8981	376	13	itemization	itemization	NOUN
taxlaw-8981	376	14	choices	choice	NOUN
taxlaw-8981	376	15	(	(	PUNCT
taxlaw-8981	376	16	i.e.	i.e.	X
taxlaw-8981	376	17	,	,	PUNCT
taxlaw-8981	376	18	states	state	NOUN
taxlaw-8981	376	19	with	with	ADP
taxlaw-8981	376	20	dots	dot	NOUN
taxlaw-8981	376	21	)	)	PUNCT
taxlaw-8981	376	22	,	,	PUNCT
taxlaw-8981	376	23	and	and	CCONJ
taxlaw-8981	376	24	nebraska	nebraska	PROPN
taxlaw-8981	376	25	and	and	CCONJ
taxlaw-8981	376	26	maryland	maryland	NOUN
taxlaw-8981	376	27	are	be	AUX
taxlaw-8981	376	28	used	use	VERB
taxlaw-8981	376	29	as	as	ADP
taxlaw-8981	376	30	examples	example	NOUN
taxlaw-8981	376	31	of	of	ADP
taxlaw-8981	376	32	states	state	NOUN
taxlaw-8981	376	33	that	that	PRON
taxlaw-8981	376	34	require	require	VERB
taxlaw-8981	376	35	some	some	DET
taxlaw-8981	376	36	degree	degree	NOUN
taxlaw-8981	376	37	of	of	ADP
taxlaw-8981	376	38	election	election	NOUN
taxlaw-8981	376	39	uniformity	uniformity	NOUN
taxlaw-8981	376	40	(	(	PUNCT
taxlaw-8981	376	41	i.e.	i.e.	X
taxlaw-8981	376	42	,	,	PUNCT
taxlaw-8981	376	43	states	state	NOUN
taxlaw-8981	376	44	with	with	ADP
taxlaw-8981	376	45	stripes).78	stripes).78	NOUN
taxlaw-8981	376	46	these	these	DET
taxlaw-8981	376	47	three	three	NUM
taxlaw-8981	376	48	states	state	NOUN
taxlaw-8981	376	49	are	be	AUX
taxlaw-8981	376	50	used	use	VERB
taxlaw-8981	376	51	as	as	ADP
taxlaw-8981	376	52	case	case	NOUN
taxlaw-8981	376	53	studies	study	NOUN
taxlaw-8981	376	54	for	for	ADP
taxlaw-8981	376	55	three	three	NUM
taxlaw-8981	376	56	reasons	reason	NOUN
taxlaw-8981	376	57	.	.	PUNCT
taxlaw-8981	377	1	first	first	ADV
taxlaw-8981	377	2	,	,	PUNCT
taxlaw-8981	377	3	their	their	PRON
taxlaw-8981	377	4	state	state	NOUN
taxlaw-8981	377	5	income	income	NOUN
taxlaw-8981	377	6	tax	tax	NOUN
taxlaw-8981	377	7	laws	law	NOUN
taxlaw-8981	377	8	largely	largely	ADV
taxlaw-8981	377	9	conform	conform	VERB
taxlaw-8981	377	10	to	to	ADP
taxlaw-8981	377	11	federal	federal	ADJ
taxlaw-8981	377	12	individual	individual	ADJ
taxlaw-8981	377	13	income	income	NOUN
taxlaw-8981	377	14	tax	tax	NOUN
taxlaw-8981	377	15	laws	law	NOUN
taxlaw-8981	377	16	,	,	PUNCT
taxlaw-8981	377	17	which	which	PRON
taxlaw-8981	377	18	allows	allow	VERB
taxlaw-8981	377	19	the	the	DET
taxlaw-8981	377	20	analysis	analysis	NOUN
taxlaw-8981	377	21	to	to	PART
taxlaw-8981	377	22	focus	focus	VERB
taxlaw-8981	377	23	primarily	primarily	ADV
taxlaw-8981	377	24	on	on	ADP
taxlaw-8981	377	25	the	the	DET
taxlaw-8981	377	26	impact	impact	NOUN
taxlaw-8981	377	27	of	of	ADP
taxlaw-8981	377	28	the	the	DET
taxlaw-8981	377	29	election	election	NOUN
taxlaw-8981	377	30	uniformity	uniformity	NOUN
taxlaw-8981	377	31	choice	choice	NOUN
taxlaw-8981	377	32	(	(	PUNCT
taxlaw-8981	377	33	rather	rather	ADV
taxlaw-8981	377	34	than	than	ADP
taxlaw-8981	377	35	on	on	ADP
taxlaw-8981	377	36	differences	difference	NOUN
taxlaw-8981	377	37	between	between	ADP
taxlaw-8981	377	38	federal	federal	ADJ
taxlaw-8981	377	39	and	and	CCONJ
taxlaw-8981	377	40	state	state	NOUN
taxlaw-8981	377	41	income	income	NOUN
taxlaw-8981	377	42	tax	tax	NOUN
taxlaw-8981	377	43	laws	law	NOUN
taxlaw-8981	377	44	regarding	regard	VERB
taxlaw-8981	377	45	,	,	PUNCT
taxlaw-8981	377	46	for	for	ADP
taxlaw-8981	377	47	example	example	NOUN
taxlaw-8981	377	48	,	,	PUNCT
taxlaw-8981	377	49	what	what	DET
taxlaw-8981	377	50	deductions	deduction	NOUN
taxlaw-8981	377	51	are	be	AUX
taxlaw-8981	377	52	allowed).79	allowed).79	NOUN
taxlaw-8981	377	53	second	second	ADJ
taxlaw-8981	377	54	,	,	PUNCT
taxlaw-8981	377	55	these	these	DET
taxlaw-8981	377	56	states	state	NOUN
taxlaw-8981	377	57	did	do	AUX
taxlaw-8981	377	58	not	not	PART
taxlaw-8981	377	59	change	change	VERB
taxlaw-8981	377	60	their	their	PRON
taxlaw-8981	377	61	approach	approach	NOUN
taxlaw-8981	377	62	to	to	ADP
taxlaw-8981	377	63	itemization	itemization	NOUN
taxlaw-8981	377	64	election	election	NOUN
taxlaw-8981	377	65	uniformity	uniformity	NOUN
taxlaw-8981	377	66	between	between	ADP
taxlaw-8981	377	67	2017	2017	NUM
taxlaw-8981	377	68	and	and	CCONJ
taxlaw-8981	377	69	2018.80	2018.80	NUM
taxlaw-8981	377	70	third	third	ADJ
taxlaw-8981	377	71	,	,	PUNCT
taxlaw-8981	377	72	state	state	NOUN
taxlaw-8981	377	73	-	-	PUNCT
taxlaw-8981	377	74	level	level	NOUN
taxlaw-8981	377	75	itemization	itemization	NOUN
taxlaw-8981	377	76	data	datum	NOUN
taxlaw-8981	377	77	for	for	ADP
taxlaw-8981	377	78	both	both	DET
taxlaw-8981	377	79	2017	2017	NUM
taxlaw-8981	377	80	and	and	CCONJ
taxlaw-8981	377	81	2018	2018	NUM
taxlaw-8981	377	82	were	be	AUX
taxlaw-8981	377	83	available	available	ADJ
taxlaw-8981	377	84	78	78	NUM
taxlaw-8981	377	85	these	these	DET
taxlaw-8981	377	86	states	state	NOUN
taxlaw-8981	377	87	take	take	VERB
taxlaw-8981	377	88	the	the	DET
taxlaw-8981	377	89	same	same	ADJ
taxlaw-8981	377	90	approach	approach	NOUN
taxlaw-8981	377	91	—	—	PUNCT
taxlaw-8981	377	92	requiring	require	VERB
taxlaw-8981	377	93	taxpayers	taxpayer	NOUN
taxlaw-8981	377	94	who	who	PRON
taxlaw-8981	377	95	take	take	VERB
taxlaw-8981	377	96	the	the	DET
taxlaw-8981	377	97	standard	standard	ADJ
taxlaw-8981	377	98	deduction	deduction	NOUN
taxlaw-8981	377	99	for	for	ADP
taxlaw-8981	377	100	federal	federal	ADJ
taxlaw-8981	377	101	purposes	purpose	NOUN
taxlaw-8981	377	102	to	to	PART
taxlaw-8981	377	103	take	take	VERB
taxlaw-8981	377	104	the	the	DET
taxlaw-8981	377	105	standard	standard	ADJ
taxlaw-8981	377	106	deduction	deduction	NOUN
taxlaw-8981	377	107	for	for	ADP
taxlaw-8981	377	108	state	state	NOUN
taxlaw-8981	377	109	purposes	purpose	NOUN
taxlaw-8981	377	110	.	.	PUNCT
taxlaw-8981	378	1	however	however	ADV
taxlaw-8981	378	2	,	,	PUNCT
taxlaw-8981	378	3	both	both	PRON
taxlaw-8981	378	4	are	be	AUX
taxlaw-8981	378	5	included	include	VERB
taxlaw-8981	378	6	because	because	SCONJ
taxlaw-8981	378	7	their	their	PRON
taxlaw-8981	378	8	state	state	NOUN
taxlaw-8981	378	9	standard	standard	ADJ
taxlaw-8981	378	10	deductions	deduction	NOUN
taxlaw-8981	378	11	and	and	CCONJ
taxlaw-8981	378	12	state	state	NOUN
taxlaw-8981	378	13	itemization	itemization	NOUN
taxlaw-8981	378	14	data	datum	NOUN
taxlaw-8981	378	15	are	be	AUX
taxlaw-8981	378	16	quite	quite	ADV
taxlaw-8981	378	17	different	different	ADJ
taxlaw-8981	378	18	.	.	PUNCT
taxlaw-8981	379	1	readers	reader	NOUN
taxlaw-8981	379	2	may	may	AUX
taxlaw-8981	379	3	notice	notice	VERB
taxlaw-8981	379	4	that	that	SCONJ
taxlaw-8981	379	5	this	this	DET
taxlaw-8981	379	6	discussion	discussion	NOUN
taxlaw-8981	379	7	does	do	AUX
taxlaw-8981	379	8	not	not	PART
taxlaw-8981	379	9	include	include	VERB
taxlaw-8981	379	10	an	an	DET
taxlaw-8981	379	11	example	example	NOUN
taxlaw-8981	379	12	of	of	ADP
taxlaw-8981	379	13	a	a	DET
taxlaw-8981	379	14	state	state	NOUN
taxlaw-8981	379	15	that	that	PRON
taxlaw-8981	379	16	fully	fully	ADV
taxlaw-8981	379	17	binds	bind	VERB
taxlaw-8981	379	18	a	a	DET
taxlaw-8981	379	19	taxpayer	taxpayer	NOUN
taxlaw-8981	379	20	to	to	ADP
taxlaw-8981	379	21	their	their	PRON
taxlaw-8981	379	22	federal	federal	ADJ
taxlaw-8981	379	23	itemization	itemization	NOUN
taxlaw-8981	379	24	deductions	deduction	NOUN
taxlaw-8981	379	25	(	(	PUNCT
taxlaw-8981	379	26	i.e.	i.e.	X
taxlaw-8981	379	27	,	,	PUNCT
taxlaw-8981	379	28	states	state	NOUN
taxlaw-8981	379	29	with	with	ADP
taxlaw-8981	379	30	vertical	vertical	ADJ
taxlaw-8981	379	31	stripes	stripe	NOUN
taxlaw-8981	379	32	)	)	PUNCT
taxlaw-8981	379	33	.	.	PUNCT
taxlaw-8981	380	1	this	this	PRON
taxlaw-8981	380	2	is	be	AUX
taxlaw-8981	380	3	primarily	primarily	ADV
taxlaw-8981	380	4	because	because	SCONJ
taxlaw-8981	380	5	of	of	ADP
taxlaw-8981	380	6	the	the	DET
taxlaw-8981	380	7	unavailability	unavailability	NOUN
taxlaw-8981	380	8	of	of	ADP
taxlaw-8981	380	9	state	state	NOUN
taxlaw-8981	380	10	-	-	PUNCT
taxlaw-8981	380	11	level	level	NOUN
taxlaw-8981	380	12	itemization	itemization	NOUN
taxlaw-8981	380	13	data	datum	NOUN
taxlaw-8981	380	14	from	from	ADP
taxlaw-8981	380	15	these	these	DET
taxlaw-8981	380	16	states	state	NOUN
taxlaw-8981	380	17	.	.	PUNCT
taxlaw-8981	381	1	however	however	ADV
taxlaw-8981	381	2	,	,	PUNCT
taxlaw-8981	381	3	analyzing	analyze	VERB
taxlaw-8981	381	4	nebraska	nebraska	PROPN
taxlaw-8981	381	5	’s	’s	PART
taxlaw-8981	381	6	and	and	CCONJ
taxlaw-8981	381	7	maryland	maryland	PROPN
taxlaw-8981	381	8	’s	’s	PART
taxlaw-8981	381	9	data	datum	NOUN
taxlaw-8981	381	10	provides	provide	VERB
taxlaw-8981	381	11	insight	insight	NOUN
taxlaw-8981	381	12	into	into	ADP
taxlaw-8981	381	13	the	the	DET
taxlaw-8981	381	14	consequences	consequence	NOUN
taxlaw-8981	381	15	for	for	ADP
taxlaw-8981	381	16	all	all	DET
taxlaw-8981	381	17	taxpayers	taxpayer	NOUN
taxlaw-8981	381	18	who	who	PRON
taxlaw-8981	381	19	,	,	PUNCT
taxlaw-8981	381	20	posttcja	posttcja	NOUN
taxlaw-8981	381	21	,	,	PUNCT
taxlaw-8981	381	22	prefer	prefer	VERB
taxlaw-8981	381	23	to	to	PART
taxlaw-8981	381	24	take	take	VERB
taxlaw-8981	381	25	the	the	DET
taxlaw-8981	381	26	standard	standard	ADJ
taxlaw-8981	381	27	deduction	deduction	NOUN
taxlaw-8981	381	28	for	for	ADP
taxlaw-8981	381	29	federal	federal	ADJ
taxlaw-8981	381	30	purposes	purpose	NOUN
taxlaw-8981	381	31	but	but	CCONJ
taxlaw-8981	381	32	prefer	prefer	VERB
taxlaw-8981	381	33	to	to	PART
taxlaw-8981	381	34	itemize	itemize	VERB
taxlaw-8981	381	35	for	for	ADP
taxlaw-8981	381	36	state	state	NOUN
taxlaw-8981	381	37	purposes	purpose	NOUN
taxlaw-8981	381	38	.	.	PUNCT
taxlaw-8981	382	1	for	for	ADP
taxlaw-8981	382	2	taxpayers	taxpayer	NOUN
taxlaw-8981	382	3	with	with	ADP
taxlaw-8981	382	4	these	these	DET
taxlaw-8981	382	5	preferences	preference	NOUN
taxlaw-8981	382	6	,	,	PUNCT
taxlaw-8981	382	7	the	the	DET
taxlaw-8981	382	8	analysis	analysis	NOUN
taxlaw-8981	382	9	is	be	AUX
taxlaw-8981	382	10	the	the	DET
taxlaw-8981	382	11	same	same	ADJ
taxlaw-8981	382	12	regardless	regardless	ADV
taxlaw-8981	382	13	of	of	ADP
taxlaw-8981	382	14	whether	whether	SCONJ
taxlaw-8981	382	15	they	they	PRON
taxlaw-8981	382	16	are	be	AUX
taxlaw-8981	382	17	in	in	ADP
taxlaw-8981	382	18	a	a	DET
taxlaw-8981	382	19	state	state	NOUN
taxlaw-8981	382	20	that	that	PRON
taxlaw-8981	382	21	fully	fully	ADV
taxlaw-8981	382	22	binds	bind	VERB
taxlaw-8981	382	23	taxpayers	taxpayer	NOUN
taxlaw-8981	382	24	or	or	CCONJ
taxlaw-8981	382	25	a	a	DET
taxlaw-8981	382	26	state	state	NOUN
taxlaw-8981	382	27	that	that	PRON
taxlaw-8981	382	28	binds	bind	VERB
taxlaw-8981	382	29	taxpayers	taxpayer	NOUN
taxlaw-8981	382	30	only	only	ADV
taxlaw-8981	382	31	to	to	ADP
taxlaw-8981	382	32	the	the	DET
taxlaw-8981	382	33	federal	federal	ADJ
taxlaw-8981	382	34	standard	standard	PROPN
taxlaw-8981	382	35	deduction	deduction	NOUN
taxlaw-8981	382	36	.	.	PUNCT
taxlaw-8981	383	1	the	the	DET
taxlaw-8981	383	2	taxpayers	taxpayer	NOUN
taxlaw-8981	383	3	omitted	omit	VERB
taxlaw-8981	383	4	by	by	ADP
taxlaw-8981	383	5	this	this	DET
taxlaw-8981	383	6	analysis	analysis	NOUN
taxlaw-8981	383	7	are	be	AUX
taxlaw-8981	383	8	those	those	PRON
taxlaw-8981	383	9	who	who	PRON
taxlaw-8981	383	10	,	,	PUNCT
taxlaw-8981	383	11	post	post	ADJ
taxlaw-8981	383	12	-	-	ADJ
taxlaw-8981	383	13	tcja	tcja	ADJ
taxlaw-8981	383	14	,	,	PUNCT
taxlaw-8981	383	15	prefer	prefer	VERB
taxlaw-8981	383	16	to	to	PART
taxlaw-8981	383	17	itemize	itemize	VERB
taxlaw-8981	383	18	for	for	ADP
taxlaw-8981	383	19	federal	federal	ADJ
taxlaw-8981	383	20	purposes	purpose	NOUN
taxlaw-8981	383	21	but	but	CCONJ
taxlaw-8981	383	22	take	take	VERB
taxlaw-8981	383	23	the	the	DET
taxlaw-8981	383	24	standard	standard	ADJ
taxlaw-8981	383	25	deduction	deduction	NOUN
taxlaw-8981	383	26	for	for	ADP
taxlaw-8981	383	27	state	state	NOUN
taxlaw-8981	383	28	purposes	purpose	NOUN
taxlaw-8981	383	29	.	.	PUNCT
taxlaw-8981	384	1	taxpayers	taxpayer	NOUN
taxlaw-8981	384	2	in	in	ADP
taxlaw-8981	384	3	states	state	NOUN
taxlaw-8981	384	4	like	like	ADP
taxlaw-8981	384	5	nebraska	nebraska	PROPN
taxlaw-8981	384	6	and	and	CCONJ
taxlaw-8981	384	7	maryland	maryland	NOUN
taxlaw-8981	384	8	are	be	AUX
taxlaw-8981	384	9	allowed	allow	VERB
taxlaw-8981	384	10	to	to	PART
taxlaw-8981	384	11	act	act	VERB
taxlaw-8981	384	12	on	on	ADP
taxlaw-8981	384	13	these	these	DET
taxlaw-8981	384	14	preferences	preference	NOUN
taxlaw-8981	384	15	,	,	PUNCT
taxlaw-8981	384	16	but	but	CCONJ
taxlaw-8981	384	17	in	in	ADP
taxlaw-8981	384	18	states	state	NOUN
taxlaw-8981	384	19	that	that	SCONJ
taxlaw-8981	384	20	fully	fully	ADV
taxlaw-8981	384	21	bind	bind	VERB
taxlaw-8981	384	22	taxpayers	taxpayer	NOUN
taxlaw-8981	384	23	to	to	ADP
taxlaw-8981	384	24	their	their	PRON
taxlaw-8981	384	25	federal	federal	ADJ
taxlaw-8981	384	26	itemization	itemization	NOUN
taxlaw-8981	384	27	choices	choice	NOUN
taxlaw-8981	384	28	,	,	PUNCT
taxlaw-8981	384	29	the	the	DET
taxlaw-8981	384	30	taxpayer	taxpayer	NOUN
taxlaw-8981	384	31	may	may	AUX
taxlaw-8981	384	32	not	not	PART
taxlaw-8981	384	33	itemize	itemize	VERB
taxlaw-8981	384	34	for	for	ADP
taxlaw-8981	384	35	federal	federal	ADJ
taxlaw-8981	384	36	purposes	purpose	NOUN
taxlaw-8981	384	37	and	and	CCONJ
taxlaw-8981	384	38	take	take	VERB
taxlaw-8981	384	39	the	the	DET
taxlaw-8981	384	40	standard	standard	ADJ
taxlaw-8981	384	41	deduction	deduction	NOUN
taxlaw-8981	384	42	for	for	ADP
taxlaw-8981	384	43	state	state	NOUN
taxlaw-8981	384	44	purposes	purpose	NOUN
taxlaw-8981	384	45	.	.	PUNCT
taxlaw-8981	385	1	however	however	ADV
taxlaw-8981	385	2	,	,	PUNCT
taxlaw-8981	385	3	the	the	DET
taxlaw-8981	385	4	taxpayers	taxpayer	NOUN
taxlaw-8981	385	5	who	who	PRON
taxlaw-8981	385	6	would	would	AUX
taxlaw-8981	385	7	want	want	VERB
taxlaw-8981	385	8	to	to	PART
taxlaw-8981	385	9	do	do	VERB
taxlaw-8981	385	10	that	that	PRON
taxlaw-8981	385	11	are	be	AUX
taxlaw-8981	385	12	practically	practically	ADV
taxlaw-8981	385	13	a	a	DET
taxlaw-8981	385	14	null	null	ADJ
taxlaw-8981	385	15	set	set	NOUN
taxlaw-8981	385	16	,	,	PUNCT
taxlaw-8981	385	17	so	so	ADV
taxlaw-8981	385	18	little	little	ADJ
taxlaw-8981	385	19	is	be	AUX
taxlaw-8981	385	20	lost	lose	VERB
taxlaw-8981	385	21	by	by	ADP
taxlaw-8981	385	22	omitting	omit	VERB
taxlaw-8981	385	23	an	an	DET
taxlaw-8981	385	24	example	example	NOUN
taxlaw-8981	385	25	of	of	ADP
taxlaw-8981	385	26	a	a	DET
taxlaw-8981	385	27	state	state	NOUN
taxlaw-8981	385	28	that	that	PRON
taxlaw-8981	385	29	requires	require	VERB
taxlaw-8981	385	30	complete	complete	ADJ
taxlaw-8981	385	31	uniformity	uniformity	NOUN
taxlaw-8981	385	32	.	.	PUNCT
taxlaw-8981	386	1	thus	thus	ADV
taxlaw-8981	386	2	,	,	PUNCT
taxlaw-8981	386	3	this	this	DET
taxlaw-8981	386	4	article	article	NOUN
taxlaw-8981	386	5	,	,	PUNCT
taxlaw-8981	386	6	when	when	SCONJ
taxlaw-8981	386	7	referring	refer	VERB
taxlaw-8981	386	8	to	to	ADP
taxlaw-8981	386	9	states	state	NOUN
taxlaw-8981	386	10	that	that	PRON
taxlaw-8981	386	11	bind	bind	VERB
taxlaw-8981	386	12	taxpayers	taxpayer	NOUN
taxlaw-8981	386	13	to	to	ADP
taxlaw-8981	386	14	their	their	PRON
taxlaw-8981	386	15	federal	federal	ADJ
taxlaw-8981	386	16	elections	election	NOUN
taxlaw-8981	386	17	,	,	PUNCT
taxlaw-8981	386	18	will	will	AUX
taxlaw-8981	386	19	also	also	ADV
taxlaw-8981	386	20	include	include	VERB
taxlaw-8981	386	21	states	state	NOUN
taxlaw-8981	386	22	that	that	PRON
taxlaw-8981	386	23	bind	bind	VERB
taxlaw-8981	386	24	taxpayers	taxpayer	NOUN
taxlaw-8981	386	25	only	only	ADV
taxlaw-8981	386	26	to	to	ADP
taxlaw-8981	386	27	federal	federal	ADJ
taxlaw-8981	386	28	standard	standard	ADJ
taxlaw-8981	386	29	deduction	deduction	NOUN
taxlaw-8981	386	30	,	,	PUNCT
taxlaw-8981	386	31	because	because	SCONJ
taxlaw-8981	386	32	it	it	PRON
taxlaw-8981	386	33	is	be	AUX
taxlaw-8981	386	34	binding	bind	VERB
taxlaw-8981	386	35	to	to	ADP
taxlaw-8981	386	36	the	the	DET
taxlaw-8981	386	37	federal	federal	ADJ
taxlaw-8981	386	38	standard	standard	PROPN
taxlaw-8981	386	39	deduction	deduction	NOUN
taxlaw-8981	386	40	that	that	PRON
taxlaw-8981	386	41	is	be	AUX
taxlaw-8981	386	42	the	the	DET
taxlaw-8981	386	43	part	part	NOUN
taxlaw-8981	386	44	of	of	ADP
taxlaw-8981	386	45	the	the	DET
taxlaw-8981	386	46	election	election	NOUN
taxlaw-8981	386	47	uniformity	uniformity	NOUN
taxlaw-8981	386	48	rule	rule	NOUN
taxlaw-8981	386	49	with	with	ADP
taxlaw-8981	386	50	the	the	DET
taxlaw-8981	386	51	most	most	ADV
taxlaw-8981	386	52	potentially	potentially	ADV
taxlaw-8981	386	53	significant	significant	ADJ
taxlaw-8981	386	54	impact	impact	NOUN
taxlaw-8981	386	55	post	post	NOUN
taxlaw-8981	386	56	-	-	ADJ
taxlaw-8981	386	57	tcja	tcja	ADJ
taxlaw-8981	386	58	.	.	PUNCT
taxlaw-8981	386	59	79	79	NUM
taxlaw-8981	386	60	for	for	ADP
taxlaw-8981	386	61	2018	2018	NUM
taxlaw-8981	386	62	,	,	PUNCT
taxlaw-8981	386	63	all	all	DET
taxlaw-8981	386	64	three	three	NUM
taxlaw-8981	386	65	states	state	NOUN
taxlaw-8981	386	66	generally	generally	ADV
taxlaw-8981	386	67	conformed	conform	VERB
taxlaw-8981	386	68	to	to	ADP
taxlaw-8981	386	69	the	the	DET
taxlaw-8981	386	70	individual	individual	ADJ
taxlaw-8981	386	71	income	income	NOUN
taxlaw-8981	386	72	tax	tax	NOUN
taxlaw-8981	386	73	changes	change	NOUN
taxlaw-8981	386	74	made	make	VERB
taxlaw-8981	386	75	by	by	ADP
taxlaw-8981	386	76	the	the	DET
taxlaw-8981	386	77	tcja	tcja	NOUN
taxlaw-8981	386	78	.	.	PUNCT
taxlaw-8981	387	1	in	in	ADP
taxlaw-8981	387	2	oregon	oregon	PROPN
taxlaw-8981	387	3	and	and	CCONJ
taxlaw-8981	387	4	maryland	maryland	PROPN
taxlaw-8981	387	5	,	,	PUNCT
taxlaw-8981	387	6	the	the	DET
taxlaw-8981	387	7	primary	primary	ADJ
taxlaw-8981	387	8	disconformity	disconformity	NOUN
taxlaw-8981	387	9	with	with	ADP
taxlaw-8981	387	10	the	the	DET
taxlaw-8981	387	11	irc	irc	PROPN
taxlaw-8981	387	12	for	for	ADP
taxlaw-8981	387	13	individual	individual	ADJ
taxlaw-8981	387	14	income	income	NOUN
taxlaw-8981	387	15	taxes	taxis	NOUN
taxlaw-8981	387	16	was	be	AUX
taxlaw-8981	387	17	that	that	SCONJ
taxlaw-8981	387	18	they	they	PRON
taxlaw-8981	387	19	do	do	AUX
taxlaw-8981	387	20	not	not	PART
taxlaw-8981	387	21	allow	allow	VERB
taxlaw-8981	387	22	a	a	DET
taxlaw-8981	387	23	state	state	NOUN
taxlaw-8981	387	24	deduction	deduction	NOUN
taxlaw-8981	387	25	for	for	ADP
taxlaw-8981	387	26	state	state	NOUN
taxlaw-8981	387	27	income	income	NOUN
taxlaw-8981	387	28	tax	tax	NOUN
taxlaw-8981	387	29	(	(	PUNCT
taxlaw-8981	387	30	or	or	CCONJ
taxlaw-8981	387	31	,	,	PUNCT
taxlaw-8981	387	32	in	in	ADP
taxlaw-8981	387	33	maryland	maryland	NOUN
taxlaw-8981	387	34	income	income	NOUN
taxlaw-8981	387	35	tax	tax	NOUN
taxlaw-8981	387	36	paid	pay	VERB
taxlaw-8981	387	37	to	to	ADP
taxlaw-8981	387	38	a	a	DET
taxlaw-8981	387	39	locality	locality	NOUN
taxlaw-8981	387	40	)	)	PUNCT
taxlaw-8981	387	41	.	.	PUNCT
taxlaw-8981	388	1	or	or	CCONJ
taxlaw-8981	388	2	.	.	PUNCT
taxlaw-8981	388	3	rev	rev	PROPN
taxlaw-8981	388	4	.	.	PROPN
taxlaw-8981	388	5	stat	stat	PROPN
taxlaw-8981	388	6	.	.	PUNCT
taxlaw-8981	389	1	§	§	PROPN
taxlaw-8981	389	2	316.695(1)(d	316.695(1)(d	NUM
taxlaw-8981	389	3	)	)	PUNCT
taxlaw-8981	389	4	(	(	PUNCT
taxlaw-8981	389	5	2019	2019	NUM
taxlaw-8981	389	6	)	)	PUNCT
taxlaw-8981	389	7	;	;	PUNCT
taxlaw-8981	389	8	md	md	PROPN
taxlaw-8981	389	9	.	.	PROPN
taxlaw-8981	389	10	code	code	PROPN
taxlaw-8981	389	11	ann	ann	PROPN
taxlaw-8981	389	12	.	.	PUNCT
taxlaw-8981	389	13	tax	tax	PROPN
taxlaw-8981	389	14	-	-	PUNCT
taxlaw-8981	389	15	gen	gen	PROPN
taxlaw-8981	389	16	.	.	PROPN
taxlaw-8981	389	17	§	§	PROPN
taxlaw-8981	389	18	10	10	NUM
taxlaw-8981	389	19	-	-	SYM
taxlaw-8981	389	20	218	218	NUM
taxlaw-8981	389	21	(	(	PUNCT
taxlaw-8981	389	22	2017	2017	NUM
taxlaw-8981	389	23	)	)	PUNCT
taxlaw-8981	389	24	.	.	PUNCT
taxlaw-8981	390	1	in	in	ADP
taxlaw-8981	390	2	nebraska	nebraska	PROPN
taxlaw-8981	390	3	,	,	PUNCT
taxlaw-8981	390	4	no	no	DET
taxlaw-8981	390	5	state	state	NOUN
taxlaw-8981	390	6	or	or	CCONJ
taxlaw-8981	390	7	local	local	ADJ
taxlaw-8981	390	8	taxes	taxis	NOUN
taxlaw-8981	390	9	at	at	ADV
taxlaw-8981	390	10	all	all	ADV
taxlaw-8981	390	11	(	(	PUNCT
taxlaw-8981	390	12	including	include	VERB
taxlaw-8981	390	13	non	non	ADJ
taxlaw-8981	390	14	-	-	ADJ
taxlaw-8981	390	15	income	income	ADJ
taxlaw-8981	390	16	taxes	taxis	NOUN
taxlaw-8981	390	17	)	)	PUNCT
taxlaw-8981	390	18	are	be	AUX
taxlaw-8981	390	19	deductible	deductible	ADJ
taxlaw-8981	390	20	for	for	ADP
taxlaw-8981	390	21	state	state	NOUN
taxlaw-8981	390	22	income	income	NOUN
taxlaw-8981	390	23	tax	tax	NOUN
taxlaw-8981	390	24	purposes	purpose	NOUN
taxlaw-8981	390	25	.	.	PUNCT
taxlaw-8981	391	1	neb	neb	PROPN
taxlaw-8981	391	2	.	.	PROPN
taxlaw-8981	391	3	rev	rev	PROPN
taxlaw-8981	391	4	.	.	PROPN
taxlaw-8981	391	5	stat	stat	PROPN
taxlaw-8981	391	6	.	.	PUNCT
taxlaw-8981	392	1	§	§	PROPN
taxlaw-8981	392	2	77	77	NUM
taxlaw-8981	392	3	-	-	SYM
taxlaw-8981	392	4	2716.01(3	2716.01(3	NUM
taxlaw-8981	392	5	)	)	PUNCT
taxlaw-8981	392	6	(	(	PUNCT
taxlaw-8981	392	7	2018	2018	NUM
taxlaw-8981	392	8	)	)	PUNCT
taxlaw-8981	392	9	.	.	PUNCT
taxlaw-8981	393	1	in	in	ADP
taxlaw-8981	393	2	contrast	contrast	NOUN
taxlaw-8981	393	3	,	,	PUNCT
taxlaw-8981	393	4	california	california	PROPN
taxlaw-8981	393	5	is	be	AUX
taxlaw-8981	393	6	not	not	PART
taxlaw-8981	393	7	discussed	discuss	VERB
taxlaw-8981	393	8	because	because	SCONJ
taxlaw-8981	393	9	it	it	PRON
taxlaw-8981	393	10	generally	generally	ADV
taxlaw-8981	393	11	conforms	conform	VERB
taxlaw-8981	393	12	to	to	ADP
taxlaw-8981	393	13	the	the	DET
taxlaw-8981	393	14	irc	irc	NOUN
taxlaw-8981	393	15	as	as	ADP
taxlaw-8981	393	16	of	of	ADP
taxlaw-8981	393	17	jan	jan	PROPN
taxlaw-8981	393	18	.	.	PROPN
taxlaw-8981	393	19	1	1	NUM
taxlaw-8981	393	20	,	,	PUNCT
taxlaw-8981	393	21	2015	2015	NUM
taxlaw-8981	393	22	(	(	PUNCT
taxlaw-8981	393	23	i.e.	i.e.	X
taxlaw-8981	393	24	,	,	PUNCT
taxlaw-8981	393	25	to	to	ADP
taxlaw-8981	393	26	very	very	ADV
taxlaw-8981	393	27	dated	date	VERB
taxlaw-8981	393	28	law	law	NOUN
taxlaw-8981	393	29	)	)	PUNCT
taxlaw-8981	393	30	.	.	PUNCT
taxlaw-8981	394	1	cal	cal	X
taxlaw-8981	394	2	.	.	PUNCT
taxlaw-8981	395	1	revenue	revenue	NOUN
taxlaw-8981	395	2	&	&	CCONJ
taxlaw-8981	395	3	taxation	taxation	PROPN
taxlaw-8981	395	4	code	code	PROPN
taxlaw-8981	395	5	§	§	PROPN
taxlaw-8981	395	6	17024.5	17024.5	NUM
taxlaw-8981	395	7	(	(	PUNCT
taxlaw-8981	395	8	2019	2019	NUM
taxlaw-8981	395	9	)	)	PUNCT
taxlaw-8981	395	10	.	.	PUNCT
taxlaw-8981	396	1	in	in	ADP
taxlaw-8981	396	2	2019	2019	NUM
taxlaw-8981	396	3	,	,	PUNCT
taxlaw-8981	396	4	california	california	PROPN
taxlaw-8981	396	5	adopted	adopt	VERB
taxlaw-8981	396	6	some	some	PRON
taxlaw-8981	396	7	(	(	PUNCT
taxlaw-8981	396	8	but	but	CCONJ
taxlaw-8981	396	9	far	far	ADV
taxlaw-8981	396	10	from	from	ADP
taxlaw-8981	396	11	all	all	PRON
taxlaw-8981	396	12	)	)	PUNCT
taxlaw-8981	396	13	changes	change	NOUN
taxlaw-8981	396	14	to	to	PART
taxlaw-8981	396	15	conform	conform	VERB
taxlaw-8981	396	16	with	with	ADP
taxlaw-8981	396	17	the	the	DET
taxlaw-8981	396	18	tcja	tcja	NOUN
taxlaw-8981	396	19	but	but	CCONJ
taxlaw-8981	396	20	did	do	AUX
taxlaw-8981	396	21	not	not	PART
taxlaw-8981	396	22	conform	conform	VERB
taxlaw-8981	396	23	to	to	ADP
taxlaw-8981	396	24	the	the	DET
taxlaw-8981	396	25	tcja	tcja	NOUN
taxlaw-8981	396	26	at	at	ADV
taxlaw-8981	396	27	all	all	ADV
taxlaw-8981	396	28	in	in	ADP
taxlaw-8981	396	29	2018	2018	NUM
taxlaw-8981	396	30	.	.	PUNCT
taxlaw-8981	397	1	see	see	VERB
taxlaw-8981	397	2	kathleen	kathleen	PROPN
taxlaw-8981	397	3	k.	k.	PROPN
taxlaw-8981	397	4	wright	wright	PROPN
taxlaw-8981	397	5	,	,	PUNCT
taxlaw-8981	397	6	california	california	PROPN
taxlaw-8981	397	7	conformity	conformity	NOUN
taxlaw-8981	397	8	to	to	ADP
taxlaw-8981	397	9	the	the	DET
taxlaw-8981	397	10	tcja	tcja	NOUN
taxlaw-8981	397	11	(	(	PUNCT
taxlaw-8981	397	12	the	the	DET
taxlaw-8981	397	13	“	"	PUNCT
taxlaw-8981	397	14	light	light	ADJ
taxlaw-8981	397	15	”	"	PUNCT
taxlaw-8981	397	16	version	version	NOUN
taxlaw-8981	397	17	of	of	ADP
taxlaw-8981	397	18	conformity	conformity	NOUN
taxlaw-8981	397	19	)	)	PUNCT
taxlaw-8981	397	20	,	,	PUNCT
taxlaw-8981	397	21	93	93	NUM
taxlaw-8981	397	22	tax	tax	NOUN
taxlaw-8981	397	23	notes	note	NOUN
taxlaw-8981	397	24	st	st	PROPN
taxlaw-8981	397	25	.	.	PROPN
taxlaw-8981	397	26	405	405	NUM
taxlaw-8981	397	27	(	(	PUNCT
taxlaw-8981	397	28	2019	2019	NUM
taxlaw-8981	397	29	)	)	PUNCT
taxlaw-8981	397	30	.	.	PUNCT
taxlaw-8981	398	1	80	80	NUM
taxlaw-8981	398	2	this	this	PRON
taxlaw-8981	398	3	is	be	AUX
taxlaw-8981	398	4	why	why	SCONJ
taxlaw-8981	398	5	new	new	PROPN
taxlaw-8981	398	6	york	york	PROPN
taxlaw-8981	398	7	is	be	AUX
taxlaw-8981	398	8	not	not	PART
taxlaw-8981	398	9	discussed	discuss	VERB
taxlaw-8981	398	10	.	.	PUNCT
taxlaw-8981	399	1	new	new	PROPN
taxlaw-8981	399	2	york	york	PROPN
taxlaw-8981	399	3	taxpayers	taxpayer	NOUN
taxlaw-8981	399	4	were	be	AUX
taxlaw-8981	399	5	bound	bind	VERB
taxlaw-8981	399	6	to	to	ADP
taxlaw-8981	399	7	their	their	PRON
taxlaw-8981	399	8	federal	federal	ADJ
taxlaw-8981	399	9	standard	standard	ADJ
taxlaw-8981	399	10	deductions	deduction	NOUN
taxlaw-8981	399	11	for	for	ADP
taxlaw-8981	399	12	2017	2017	NUM
taxlaw-8981	399	13	but	but	CCONJ
taxlaw-8981	399	14	allowed	allow	VERB
taxlaw-8981	399	15	independent	independent	ADJ
taxlaw-8981	399	16	elections	election	NOUN
taxlaw-8981	399	17	for	for	ADP
taxlaw-8981	399	18	2018	2018	NUM
taxlaw-8981	399	19	.	.	PUNCT
taxlaw-8981	400	1	see	see	VERB
taxlaw-8981	400	2	n.y	n.y	PROPN
taxlaw-8981	400	3	.	.	PROPN
taxlaw-8981	400	4	state	state	PROPN
taxlaw-8981	400	5	dep’t	dep’t	PROPN
taxlaw-8981	400	6	of	of	ADP
taxlaw-8981	400	7	taxation	taxation	NOUN
taxlaw-8981	400	8	&	&	CCONJ
taxlaw-8981	400	9	fin	fin	PROPN
taxlaw-8981	400	10	.	.	PUNCT
taxlaw-8981	400	11	,	,	PUNCT
taxlaw-8981	400	12	preliminary	preliminary	ADJ
taxlaw-8981	400	13	report	report	NOUN
taxlaw-8981	400	14	on	on	ADP
taxlaw-8981	400	15	the	the	DET
taxlaw-8981	400	16	federal	federal	ADJ
taxlaw-8981	400	17	tax	tax	NOUN
taxlaw-8981	400	18	cuts	cut	NOUN
taxlaw-8981	400	19	and	and	CCONJ
taxlaw-8981	400	20	jobs	job	NOUN
taxlaw-8981	400	21	act	act	NOUN
taxlaw-8981	400	22	(	(	PUNCT
taxlaw-8981	400	23	jan	jan	PROPN
taxlaw-8981	400	24	.	.	PROPN
taxlaw-8981	400	25	2018	2018	NUM
taxlaw-8981	400	26	)	)	PUNCT
taxlaw-8981	400	27	,	,	PUNCT
taxlaw-8981	400	28	https://www.tax.ny.gov/pdf/stats/stat_pit/pit/preliminary-report-tcja-2017.pdf	https://www.tax.ny.gov/pdf/stats/stat_pit/pit/preliminary-report-tcja-2017.pdf	NOUN
taxlaw-8981	400	29	[	[	X
taxlaw-8981	400	30	https://perma.cc/	https://perma.cc/	VERB
taxlaw-8981	400	31	bmb9	bmb9	NOUN
taxlaw-8981	400	32	-	-	PUNCT
taxlaw-8981	400	33	f4b7	f4b7	NOUN
taxlaw-8981	400	34	]	]	X
taxlaw-8981	400	35	(	(	PUNCT
taxlaw-8981	400	36	explaining	explain	VERB
taxlaw-8981	400	37	that	that	SCONJ
taxlaw-8981	400	38	absent	absent	ADJ
taxlaw-8981	400	39	change	change	NOUN
taxlaw-8981	400	40	in	in	ADP
taxlaw-8981	400	41	new	new	PROPN
taxlaw-8981	400	42	york	york	PROPN
taxlaw-8981	400	43	’s	’s	PART
taxlaw-8981	400	44	2017	2017	NUM
taxlaw-8981	400	45	itemization	itemization	NOUN
taxlaw-8981	400	46	uniformity	uniformity	NOUN
taxlaw-8981	400	47	requirement	requirement	NOUN
taxlaw-8981	400	48	,	,	PUNCT
taxlaw-8981	400	49	the	the	DET
taxlaw-8981	400	50	tcja	tcja	NOUN
taxlaw-8981	400	51	’s	’s	PART
taxlaw-8981	400	52	changes	change	NOUN
taxlaw-8981	400	53	“	"	PUNCT
taxlaw-8981	400	54	would	would	AUX
taxlaw-8981	400	55	generate	generate	VERB
taxlaw-8981	400	56	approximately	approximately	ADV
taxlaw-8981	400	57	$	$	SYM
taxlaw-8981	400	58	44	44	NUM
taxlaw-8981	400	59	million	million	NUM
taxlaw-8981	400	60	in	in	ADP
taxlaw-8981	400	61	additional	additional	ADJ
taxlaw-8981	400	62	revenue	revenue	NOUN
taxlaw-8981	400	63	”	"	PUNCT
taxlaw-8981	400	64	for	for	ADP
taxlaw-8981	400	65	2018	2018	NUM
taxlaw-8981	400	66	because	because	SCONJ
taxlaw-8981	400	67	more	more	ADJ
taxlaw-8981	400	68	ny	ny	NOUN
taxlaw-8981	400	69	taxpayers	taxpayer	NOUN
taxlaw-8981	400	70	would	would	AUX
taxlaw-8981	400	71	opt	opt	VERB
taxlaw-8981	400	72	for	for	ADP
taxlaw-8981	400	73	the	the	DET
taxlaw-8981	400	74	federal	federal	ADJ
taxlaw-8981	400	75	standard	standard	PROPN
taxlaw-8981	400	76	deduction	deduction	NOUN
taxlaw-8981	400	77	,	,	PUNCT
taxlaw-8981	400	78	thus	thus	ADV
taxlaw-8981	400	79	obligating	obligate	VERB
taxlaw-8981	400	80	them	they	PRON
taxlaw-8981	400	81	to	to	PART
taxlaw-8981	400	82	take	take	VERB
taxlaw-8981	400	83	the	the	DET
taxlaw-8981	400	84	standard	standard	ADJ
taxlaw-8981	400	85	deduction	deduction	NOUN
taxlaw-8981	400	86	for	for	ADP
taxlaw-8981	400	87	ny	ny	PROPN
taxlaw-8981	400	88	purposes	purpose	NOUN
taxlaw-8981	400	89	too	too	ADV
taxlaw-8981	400	90	)	)	PUNCT
taxlaw-8981	400	91	;	;	PUNCT
taxlaw-8981	400	92	n.y	n.y	PROPN
taxlaw-8981	400	93	.	.	PROPN
taxlaw-8981	400	94	state	state	PROPN
taxlaw-8981	400	95	,	,	PUNCT
taxlaw-8981	400	96	dep’t	dep’t	NOUN
taxlaw-8981	400	97	of	of	ADP
taxlaw-8981	400	98	taxation	taxation	NOUN
taxlaw-8981	400	99	&	&	CCONJ
taxlaw-8981	400	100	fin	fin	PROPN
taxlaw-8981	400	101	.	.	PUNCT
taxlaw-8981	400	102	,	,	PUNCT
taxlaw-8981	400	103	itemized	itemize	VERB
taxlaw-8981	400	104	deductions	deduction	NOUN
taxlaw-8981	400	105	(	(	PUNCT
taxlaw-8981	400	106	2019	2019	NUM
taxlaw-8981	400	107	)	)	PUNCT
taxlaw-8981	400	108	,	,	PUNCT
taxlaw-8981	400	109	https://www.tax.ny.gov/pit/file/itemized-deductions-2018.htm	https://www.tax.ny.gov/pit/file/itemized-deductions-2018.htm	PROPN
taxlaw-8981	400	110	20	20	NUM
taxlaw-8981	400	111	columbia	columbia	PROPN
taxlaw-8981	400	112	journal	journal	PROPN
taxlaw-8981	400	113	of	of	ADP
taxlaw-8981	400	114	tax	tax	NOUN
taxlaw-8981	400	115	law	law	NOUN
taxlaw-8981	401	1	[	[	X
taxlaw-8981	401	2	vol	vol	NOUN
taxlaw-8981	401	3	:	:	PUNCT
taxlaw-8981	401	4	13:1	13:1	NUM
taxlaw-8981	401	5	for	for	ADP
taxlaw-8981	401	6	analysis	analysis	NOUN
taxlaw-8981	401	7	.	.	PUNCT
taxlaw-8981	402	1	81	81	NUM
taxlaw-8981	402	2	for	for	ADP
taxlaw-8981	402	3	each	each	DET
taxlaw-8981	402	4	example	example	NOUN
taxlaw-8981	402	5	,	,	PUNCT
taxlaw-8981	402	6	the	the	DET
taxlaw-8981	402	7	following	follow	VERB
taxlaw-8981	402	8	discussion	discussion	NOUN
taxlaw-8981	402	9	analyzes	analyze	VERB
taxlaw-8981	402	10	how	how	SCONJ
taxlaw-8981	402	11	the	the	DET
taxlaw-8981	402	12	tcja	tcja	NOUN
taxlaw-8981	402	13	’s	’s	PART
taxlaw-8981	402	14	itemization	itemization	NOUN
taxlaw-8981	402	15	-	-	PUNCT
taxlaw-8981	402	16	related	relate	VERB
taxlaw-8981	402	17	changes	change	NOUN
taxlaw-8981	402	18	would	would	AUX
taxlaw-8981	402	19	,	,	PUNCT
taxlaw-8981	402	20	in	in	ADP
taxlaw-8981	402	21	theory	theory	NOUN
taxlaw-8981	402	22	,	,	PUNCT
taxlaw-8981	402	23	be	be	AUX
taxlaw-8981	402	24	expected	expect	VERB
taxlaw-8981	402	25	to	to	PART
taxlaw-8981	402	26	change	change	VERB
taxlaw-8981	402	27	taxpayers	taxpayer	NOUN
taxlaw-8981	402	28	’	’	PART
taxlaw-8981	402	29	itemization	itemization	NOUN
taxlaw-8981	402	30	behavior82	behavior82	NOUN
taxlaw-8981	402	31	and	and	CCONJ
taxlaw-8981	402	32	compares	compare	VERB
taxlaw-8981	402	33	those	those	DET
taxlaw-8981	402	34	theoretical	theoretical	ADJ
taxlaw-8981	402	35	expectations	expectation	NOUN
taxlaw-8981	402	36	to	to	ADP
taxlaw-8981	402	37	data	datum	NOUN
taxlaw-8981	402	38	about	about	ADP
taxlaw-8981	402	39	actual	actual	ADJ
taxlaw-8981	402	40	changes	change	NOUN
taxlaw-8981	402	41	in	in	ADP
taxlaw-8981	402	42	itemization	itemization	NOUN
taxlaw-8981	402	43	behavior	behavior	NOUN
taxlaw-8981	402	44	.	.	PUNCT
taxlaw-8981	403	1	together	together	ADV
taxlaw-8981	403	2	,	,	PUNCT
taxlaw-8981	403	3	this	this	DET
taxlaw-8981	403	4	analysis	analysis	NOUN
taxlaw-8981	403	5	illustrates	illustrate	VERB
taxlaw-8981	403	6	that	that	SCONJ
taxlaw-8981	403	7	the	the	DET
taxlaw-8981	403	8	tcja	tcja	NOUN
taxlaw-8981	403	9	’s	’s	PART
taxlaw-8981	403	10	itemization	itemization	NOUN
taxlaw-8981	403	11	-	-	PUNCT
taxlaw-8981	403	12	related	relate	VERB
taxlaw-8981	403	13	changes	change	NOUN
taxlaw-8981	403	14	led	lead	VERB
taxlaw-8981	403	15	to	to	ADP
taxlaw-8981	403	16	different	different	ADJ
taxlaw-8981	403	17	results	result	NOUN
taxlaw-8981	403	18	(	(	PUNCT
taxlaw-8981	403	19	not	not	PART
taxlaw-8981	403	20	only	only	ADV
taxlaw-8981	403	21	for	for	ADP
taxlaw-8981	403	22	state	state	NOUN
taxlaw-8981	403	23	purposes	purpose	NOUN
taxlaw-8981	403	24	,	,	PUNCT
taxlaw-8981	403	25	but	but	CCONJ
taxlaw-8981	403	26	also	also	ADV
taxlaw-8981	403	27	for	for	ADP
taxlaw-8981	403	28	federal	federal	ADJ
taxlaw-8981	403	29	purposes	purpose	NOUN
taxlaw-8981	403	30	)	)	PUNCT
taxlaw-8981	403	31	for	for	ADP
taxlaw-8981	403	32	taxpayers	taxpayer	NOUN
taxlaw-8981	403	33	in	in	ADP
taxlaw-8981	403	34	states	state	NOUN
taxlaw-8981	403	35	depending	depend	VERB
taxlaw-8981	403	36	on	on	ADP
taxlaw-8981	403	37	each	each	DET
taxlaw-8981	403	38	state	state	NOUN
taxlaw-8981	403	39	’s	’s	PART
taxlaw-8981	403	40	itemization	itemization	NOUN
taxlaw-8981	403	41	election	election	NOUN
taxlaw-8981	403	42	uniformity	uniformity	NOUN
taxlaw-8981	403	43	rules	rule	NOUN
taxlaw-8981	403	44	.	.	PUNCT
taxlaw-8981	404	1	1	1	X
taxlaw-8981	404	2	.	.	X
taxlaw-8981	404	3	independent	independent	ADJ
taxlaw-8981	404	4	itemization	itemization	NOUN
taxlaw-8981	404	5	elections	election	NOUN
taxlaw-8981	404	6	allowed	allow	VERB
taxlaw-8981	404	7	:	:	PUNCT
taxlaw-8981	404	8	oregon	oregon	PROPN
taxlaw-8981	404	9	oregon	oregon	PROPN
taxlaw-8981	404	10	is	be	AUX
taxlaw-8981	404	11	an	an	DET
taxlaw-8981	404	12	example	example	NOUN
taxlaw-8981	404	13	of	of	ADP
taxlaw-8981	404	14	a	a	DET
taxlaw-8981	404	15	state	state	NOUN
taxlaw-8981	404	16	that	that	PRON
taxlaw-8981	404	17	allows	allow	VERB
taxlaw-8981	404	18	independent	independent	ADJ
taxlaw-8981	404	19	itemization	itemization	NOUN
taxlaw-8981	404	20	elections.83	elections.83	ADJ
taxlaw-8981	404	21	taxpayers	taxpayer	NOUN
taxlaw-8981	404	22	are	be	AUX
taxlaw-8981	404	23	free	free	ADJ
taxlaw-8981	404	24	to	to	PART
taxlaw-8981	404	25	itemize	itemize	VERB
taxlaw-8981	404	26	for	for	ADP
taxlaw-8981	404	27	oregon	oregon	PROPN
taxlaw-8981	404	28	state	state	PROPN
taxlaw-8981	404	29	income	income	NOUN
taxlaw-8981	404	30	tax	tax	NOUN
taxlaw-8981	404	31	purposes	purpose	NOUN
taxlaw-8981	404	32	even	even	ADV
taxlaw-8981	404	33	if	if	SCONJ
taxlaw-8981	404	34	they	they	PRON
taxlaw-8981	404	35	take	take	VERB
taxlaw-8981	404	36	the	the	DET
taxlaw-8981	404	37	standard	standard	ADJ
taxlaw-8981	404	38	deduction	deduction	NOUN
taxlaw-8981	404	39	for	for	ADP
taxlaw-8981	404	40	federal	federal	ADJ
taxlaw-8981	404	41	income	income	NOUN
taxlaw-8981	404	42	tax	tax	NOUN
taxlaw-8981	404	43	purposes	purpose	NOUN
taxlaw-8981	404	44	.	.	PUNCT
taxlaw-8981	405	1	a.	a.	NOUN
taxlaw-8981	405	2	change	change	NOUN
taxlaw-8981	405	3	in	in	ADP
taxlaw-8981	405	4	itemization	itemization	NOUN
taxlaw-8981	405	5	behavior	behavior	NOUN
taxlaw-8981	405	6	of	of	ADP
taxlaw-8981	405	7	oregon	oregon	PROPN
taxlaw-8981	405	8	taxpayers	taxpayer	NOUN
taxlaw-8981	405	9	–	–	PUNCT
taxlaw-8981	405	10	theory	theory	NOUN
taxlaw-8981	405	11	because	because	SCONJ
taxlaw-8981	405	12	oregon	oregon	PROPN
taxlaw-8981	405	13	does	do	AUX
taxlaw-8981	405	14	not	not	PART
taxlaw-8981	405	15	require	require	VERB
taxlaw-8981	405	16	taxpayers	taxpayer	NOUN
taxlaw-8981	405	17	to	to	PART
taxlaw-8981	405	18	make	make	VERB
taxlaw-8981	405	19	uniform	uniform	ADJ
taxlaw-8981	405	20	federal	federal	ADJ
taxlaw-8981	405	21	and	and	CCONJ
taxlaw-8981	405	22	state	state	NOUN
taxlaw-8981	405	23	itemization	itemization	NOUN
taxlaw-8981	405	24	elections	election	NOUN
taxlaw-8981	405	25	,	,	PUNCT
taxlaw-8981	405	26	oregon	oregon	PROPN
taxlaw-8981	405	27	taxpayers	taxpayer	NOUN
taxlaw-8981	405	28	would	would	AUX
taxlaw-8981	405	29	be	be	AUX
taxlaw-8981	405	30	expected	expect	VERB
taxlaw-8981	405	31	to	to	PART
taxlaw-8981	405	32	analyze	analyze	VERB
taxlaw-8981	405	33	their	their	PRON
taxlaw-8981	405	34	federal	federal	ADJ
taxlaw-8981	405	35	and	and	CCONJ
taxlaw-8981	405	36	state	state	NOUN
taxlaw-8981	405	37	itemization	itemization	NOUN
taxlaw-8981	405	38	elections	election	NOUN
taxlaw-8981	405	39	separately	separately	ADV
taxlaw-8981	405	40	.	.	PUNCT
taxlaw-8981	406	1	then	then	ADV
taxlaw-8981	406	2	,	,	PUNCT
taxlaw-8981	406	3	they	they	PRON
taxlaw-8981	406	4	would	would	AUX
taxlaw-8981	406	5	make	make	VERB
taxlaw-8981	406	6	the	the	DET
taxlaw-8981	406	7	federal	federal	ADJ
taxlaw-8981	406	8	election	election	NOUN
taxlaw-8981	406	9	that	that	PRON
taxlaw-8981	406	10	best	well	ADV
taxlaw-8981	406	11	reduces	reduce	VERB
taxlaw-8981	406	12	federal	federal	ADJ
taxlaw-8981	406	13	income	income	NOUN
taxlaw-8981	406	14	tax	tax	NOUN
taxlaw-8981	406	15	liability	liability	NOUN
taxlaw-8981	406	16	and	and	CCONJ
taxlaw-8981	406	17	make	make	VERB
taxlaw-8981	406	18	the	the	DET
taxlaw-8981	406	19	state	state	NOUN
taxlaw-8981	406	20	election	election	NOUN
taxlaw-8981	406	21	that	that	PRON
taxlaw-8981	406	22	best	good	ADJ
taxlaw-8981	406	23	reduces	reduce	VERB
taxlaw-8981	406	24	state	state	NOUN
taxlaw-8981	406	25	income	income	NOUN
taxlaw-8981	406	26	tax	tax	NOUN
taxlaw-8981	406	27	liability	liability	NOUN
taxlaw-8981	406	28	,	,	PUNCT
taxlaw-8981	406	29	even	even	ADV
taxlaw-8981	406	30	if	if	SCONJ
taxlaw-8981	406	31	the	the	DET
taxlaw-8981	406	32	former	former	ADJ
taxlaw-8981	406	33	and	and	CCONJ
taxlaw-8981	406	34	latter	latter	ADJ
taxlaw-8981	406	35	differ	differ	VERB
taxlaw-8981	406	36	.	.	PUNCT
taxlaw-8981	407	1	neither	neither	DET
taxlaw-8981	407	2	election	election	NOUN
taxlaw-8981	407	3	would	would	AUX
taxlaw-8981	407	4	obligate	obligate	VERB
taxlaw-8981	407	5	the	the	DET
taxlaw-8981	407	6	taxpayer	taxpayer	NOUN
taxlaw-8981	407	7	to	to	PART
taxlaw-8981	407	8	make	make	VERB
taxlaw-8981	407	9	any	any	DET
taxlaw-8981	407	10	particular	particular	ADJ
taxlaw-8981	407	11	choice	choice	NOUN
taxlaw-8981	407	12	for	for	ADP
taxlaw-8981	407	13	the	the	DET
taxlaw-8981	407	14	other	other	ADJ
taxlaw-8981	407	15	election.84	election.84	PROPN
taxlaw-8981	407	16	accordingly	accordingly	ADV
taxlaw-8981	407	17	,	,	PUNCT
taxlaw-8981	407	18	oregon	oregon	PROPN
taxlaw-8981	407	19	taxpayers	taxpayer	NOUN
taxlaw-8981	407	20	should	should	AUX
taxlaw-8981	407	21	be	be	AUX
taxlaw-8981	407	22	expected	expect	VERB
taxlaw-8981	407	23	to	to	PART
taxlaw-8981	407	24	make	make	VERB
taxlaw-8981	407	25	whatever	whatever	DET
taxlaw-8981	407	26	federal	federal	ADJ
taxlaw-8981	407	27	itemization	itemization	NOUN
taxlaw-8981	407	28	choice	choice	NOUN
taxlaw-8981	407	29	best	well	ADV
taxlaw-8981	407	30	reduces	reduce	VERB
taxlaw-8981	407	31	their	their	PRON
taxlaw-8981	407	32	federal	federal	ADJ
taxlaw-8981	407	33	income	income	NOUN
taxlaw-8981	407	34	taxes	taxis	NOUN
taxlaw-8981	407	35	.	.	PUNCT
taxlaw-8981	408	1	thus	thus	ADV
taxlaw-8981	408	2	,	,	PUNCT
taxlaw-8981	408	3	the	the	DET
taxlaw-8981	408	4	federal	federal	ADJ
taxlaw-8981	408	5	itemization	itemization	NOUN
taxlaw-8981	408	6	rate	rate	NOUN
taxlaw-8981	408	7	for	for	ADP
taxlaw-8981	408	8	oregon	oregon	PROPN
taxlaw-8981	408	9	taxpayers	taxpayer	NOUN
taxlaw-8981	408	10	would	would	AUX
taxlaw-8981	408	11	be	be	AUX
taxlaw-8981	408	12	expected	expect	VERB
taxlaw-8981	408	13	to	to	PART
taxlaw-8981	408	14	drop	drop	VERB
taxlaw-8981	408	15	significantly	significantly	ADV
taxlaw-8981	408	16	[	[	X
taxlaw-8981	408	17	https://perma.cc/zk3b-n4zc	https://perma.cc/zk3b-n4zc	X
taxlaw-8981	408	18	]	]	X
taxlaw-8981	408	19	(	(	PUNCT
taxlaw-8981	408	20	“	"	PUNCT
taxlaw-8981	408	21	beginning	begin	VERB
taxlaw-8981	408	22	with	with	ADP
taxlaw-8981	408	23	tax	tax	NOUN
taxlaw-8981	408	24	year	year	NOUN
taxlaw-8981	408	25	2018	2018	NUM
taxlaw-8981	408	26	,	,	PUNCT
taxlaw-8981	408	27	the	the	DET
taxlaw-8981	408	28	tax	tax	NOUN
taxlaw-8981	408	29	law	law	NOUN
taxlaw-8981	408	30	allows	allow	VERB
taxlaw-8981	408	31	you	you	PRON
taxlaw-8981	408	32	to	to	PART
taxlaw-8981	408	33	itemize	itemize	VERB
taxlaw-8981	408	34	your	your	PRON
taxlaw-8981	408	35	deductions	deduction	NOUN
taxlaw-8981	408	36	for	for	ADP
taxlaw-8981	408	37	new	new	PROPN
taxlaw-8981	408	38	york	york	PROPN
taxlaw-8981	408	39	state	state	PROPN
taxlaw-8981	408	40	income	income	NOUN
taxlaw-8981	408	41	tax	tax	NOUN
taxlaw-8981	408	42	purposes	purpose	NOUN
taxlaw-8981	408	43	whether	whether	SCONJ
taxlaw-8981	408	44	or	or	CCONJ
taxlaw-8981	408	45	not	not	PART
taxlaw-8981	408	46	you	you	PRON
taxlaw-8981	408	47	itemized	itemize	VERB
taxlaw-8981	408	48	your	your	PRON
taxlaw-8981	408	49	deductions	deduction	NOUN
taxlaw-8981	408	50	on	on	ADP
taxlaw-8981	408	51	your	your	PRON
taxlaw-8981	408	52	federal	federal	ADJ
taxlaw-8981	408	53	income	income	NOUN
taxlaw-8981	408	54	tax	tax	NOUN
taxlaw-8981	408	55	return	return	NOUN
taxlaw-8981	408	56	.	.	PUNCT
taxlaw-8981	408	57	”	"	PUNCT
taxlaw-8981	408	58	)	)	PUNCT
taxlaw-8981	408	59	;	;	PUNCT
taxlaw-8981	408	60	n.y	n.y	PROPN
taxlaw-8981	408	61	.	.	PROPN
taxlaw-8981	408	62	state	state	PROPN
taxlaw-8981	408	63	dep’t	dep’t	PROPN
taxlaw-8981	408	64	of	of	ADP
taxlaw-8981	408	65	taxation	taxation	NOUN
taxlaw-8981	408	66	&	&	CCONJ
taxlaw-8981	408	67	fin	fin	PROPN
taxlaw-8981	408	68	.	.	PUNCT
taxlaw-8981	408	69	,	,	PUNCT
taxlaw-8981	408	70	technical	technical	ADJ
taxlaw-8981	408	71	memorandum	memorandum	NOUN
taxlaw-8981	408	72	tsb	tsb	PROPN
taxlaw-8981	408	73	-	-	PUNCT
taxlaw-8981	408	74	m-18(6)i	m-18(6)i	NOUN
taxlaw-8981	408	75	–	–	PUNCT
taxlaw-8981	408	76	new	new	PROPN
taxlaw-8981	408	77	york	york	PROPN
taxlaw-8981	408	78	state	state	NOUN
taxlaw-8981	408	79	decouples	decouple	NOUN
taxlaw-8981	408	80	from	from	ADP
taxlaw-8981	408	81	certain	certain	ADJ
taxlaw-8981	408	82	personal	personal	ADJ
taxlaw-8981	408	83	income	income	NOUN
taxlaw-8981	408	84	tax	tax	NOUN
taxlaw-8981	408	85	internal	internal	PROPN
taxlaw-8981	408	86	revenue	revenue	NOUN
taxlaw-8981	408	87	code	code	NOUN
taxlaw-8981	408	88	(	(	PUNCT
taxlaw-8981	408	89	irc	irc	NOUN
taxlaw-8981	408	90	)	)	PUNCT
taxlaw-8981	408	91	changes	change	NOUN
taxlaw-8981	408	92	for	for	ADP
taxlaw-8981	408	93	2018	2018	NUM
taxlaw-8981	408	94	and	and	CCONJ
taxlaw-8981	408	95	after	after	ADP
taxlaw-8981	408	96	(	(	PUNCT
taxlaw-8981	408	97	2018	2018	NUM
taxlaw-8981	408	98	)	)	PUNCT
taxlaw-8981	408	99	.	.	PUNCT
taxlaw-8981	409	1	minnesota	minnesota	PROPN
taxlaw-8981	409	2	made	make	VERB
taxlaw-8981	409	3	a	a	DET
taxlaw-8981	409	4	similar	similar	ADJ
taxlaw-8981	409	5	change	change	NOUN
taxlaw-8981	409	6	between	between	ADP
taxlaw-8981	409	7	2017	2017	NUM
taxlaw-8981	409	8	and	and	CCONJ
taxlaw-8981	409	9	2018	2018	NUM
taxlaw-8981	409	10	.	.	PUNCT
taxlaw-8981	410	1	minn	minn	PROPN
taxlaw-8981	410	2	.	.	PUNCT
taxlaw-8981	410	3	dep’t	dep’t	PROPN
taxlaw-8981	410	4	of	of	ADP
taxlaw-8981	410	5	revenue	revenue	NOUN
taxlaw-8981	410	6	,	,	PUNCT
taxlaw-8981	410	7	revenue	revenue	NOUN
taxlaw-8981	410	8	notice	notice	VERB
taxlaw-8981	410	9	#	#	SYM
taxlaw-8981	410	10	18	18	NUM
taxlaw-8981	410	11	-	-	SYM
taxlaw-8981	410	12	01	01	NUM
taxlaw-8981	410	13	:	:	PUNCT
taxlaw-8981	410	14	individual	individual	ADJ
taxlaw-8981	410	15	income	income	NOUN
taxlaw-8981	410	16	tax	tax	NOUN
taxlaw-8981	410	17	–	–	PUNCT
taxlaw-8981	410	18	standard	standard	ADJ
taxlaw-8981	410	19	deduction	deduction	NOUN
taxlaw-8981	410	20	or	or	CCONJ
taxlaw-8981	410	21	election	election	NOUN
taxlaw-8981	410	22	to	to	PART
taxlaw-8981	410	23	itemize	itemize	VERB
taxlaw-8981	410	24	–	–	PUNCT
taxlaw-8981	410	25	tax	tax	NOUN
taxlaw-8981	410	26	year	year	NOUN
taxlaw-8981	410	27	2018	2018	NUM
taxlaw-8981	410	28	(	(	PUNCT
taxlaw-8981	410	29	2018	2018	NUM
taxlaw-8981	410	30	)	)	PUNCT
taxlaw-8981	410	31	,	,	PUNCT
taxlaw-8981	410	32	https://www.revenue.state.mn.us/sites/default/files/2018-09/rn-18-01.pdf	https://www.revenue.state.mn.us/sites/default/files/2018-09/rn-18-01.pdf	PUNCT
taxlaw-8981	411	1	[	[	X
taxlaw-8981	411	2	https://perma.cc/cf3s-4yhd	https://perma.cc/cf3s-4yhd	X
taxlaw-8981	411	3	]	]	X
taxlaw-8981	411	4	(	(	PUNCT
taxlaw-8981	411	5	explaining	explain	VERB
taxlaw-8981	411	6	that	that	SCONJ
taxlaw-8981	411	7	prior	prior	ADV
taxlaw-8981	411	8	to	to	ADP
taxlaw-8981	411	9	2018	2018	NUM
taxlaw-8981	411	10	,	,	PUNCT
taxlaw-8981	411	11	“	"	PUNCT
taxlaw-8981	411	12	[	[	X
taxlaw-8981	411	13	t]he	t]he	ADV
taxlaw-8981	411	14	computation	computation	NOUN
taxlaw-8981	411	15	of	of	ADP
taxlaw-8981	411	16	minnesota	minnesota	PROPN
taxlaw-8981	411	17	individual	individual	ADJ
taxlaw-8981	411	18	income	income	NOUN
taxlaw-8981	411	19	tax	tax	NOUN
taxlaw-8981	411	20	.	.	PUNCT
taxlaw-8981	411	21	.	.	PUNCT
taxlaw-8981	411	22	.	.	PUNCT
taxlaw-8981	412	1	requires	require	VERB
taxlaw-8981	412	2	taxpayers	taxpayer	NOUN
taxlaw-8981	412	3	to	to	PART
taxlaw-8981	412	4	have	have	VERB
taxlaw-8981	412	5	a	a	DET
taxlaw-8981	412	6	consistent	consistent	ADJ
taxlaw-8981	412	7	election	election	NOUN
taxlaw-8981	413	1	[	[	X
taxlaw-8981	413	2	with	with	ADP
taxlaw-8981	413	3	respect	respect	NOUN
taxlaw-8981	413	4	to	to	ADP
taxlaw-8981	413	5	itemizing	itemize	VERB
taxlaw-8981	413	6	or	or	CCONJ
taxlaw-8981	413	7	taking	take	VERB
taxlaw-8981	413	8	the	the	DET
taxlaw-8981	413	9	standard	standard	ADJ
taxlaw-8981	413	10	deduction	deduction	NOUN
taxlaw-8981	413	11	]	]	PUNCT
taxlaw-8981	413	12	between	between	ADP
taxlaw-8981	413	13	their	their	PRON
taxlaw-8981	413	14	federal	federal	ADJ
taxlaw-8981	413	15	and	and	CCONJ
taxlaw-8981	413	16	state	state	NOUN
taxlaw-8981	413	17	income	income	NOUN
taxlaw-8981	413	18	tax	tax	NOUN
taxlaw-8981	413	19	returns	return	NOUN
taxlaw-8981	413	20	”	"	PUNCT
taxlaw-8981	413	21	but	but	CCONJ
taxlaw-8981	413	22	that	that	SCONJ
taxlaw-8981	413	23	,	,	PUNCT
taxlaw-8981	413	24	“	"	PUNCT
taxlaw-8981	413	25	[	[	X
taxlaw-8981	413	26	f]or	f]or	ADJ
taxlaw-8981	413	27	taxable	taxable	ADJ
taxlaw-8981	413	28	year	year	NOUN
taxlaw-8981	413	29	2018	2018	NUM
taxlaw-8981	413	30	,	,	PUNCT
taxlaw-8981	413	31	taxpayers	taxpayer	NOUN
taxlaw-8981	413	32	may	may	AUX
taxlaw-8981	413	33	either	either	CCONJ
taxlaw-8981	413	34	claim	claim	VERB
taxlaw-8981	413	35	the	the	DET
taxlaw-8981	413	36	standard	standard	ADJ
taxlaw-8981	413	37	deduction	deduction	NOUN
taxlaw-8981	413	38	or	or	CCONJ
taxlaw-8981	413	39	elect	elect	NOUN
taxlaw-8981	413	40	to	to	PART
taxlaw-8981	413	41	itemize	itemize	VERB
taxlaw-8981	413	42	deductions	deduction	NOUN
taxlaw-8981	413	43	on	on	ADP
taxlaw-8981	413	44	their	their	PRON
taxlaw-8981	413	45	2018	2018	NUM
taxlaw-8981	413	46	minnesota	minnesota	PROPN
taxlaw-8981	413	47	income	income	NOUN
taxlaw-8981	413	48	tax	tax	NOUN
taxlaw-8981	413	49	return	return	NOUN
taxlaw-8981	413	50	,	,	PUNCT
taxlaw-8981	413	51	regardless	regardless	ADV
taxlaw-8981	413	52	of	of	ADP
taxlaw-8981	413	53	the	the	DET
taxlaw-8981	413	54	election	election	NOUN
taxlaw-8981	413	55	made	make	VERB
taxlaw-8981	413	56	on	on	ADP
taxlaw-8981	413	57	their	their	PRON
taxlaw-8981	413	58	2018	2018	NUM
taxlaw-8981	413	59	federal	federal	ADJ
taxlaw-8981	413	60	income	income	NOUN
taxlaw-8981	413	61	tax	tax	NOUN
taxlaw-8981	413	62	return	return	NOUN
taxlaw-8981	413	63	”	"	PUNCT
taxlaw-8981	413	64	)	)	PUNCT
taxlaw-8981	413	65	.	.	PUNCT
taxlaw-8981	414	1	81	81	NUM
taxlaw-8981	414	2	federal	federal	ADJ
taxlaw-8981	414	3	itemization	itemization	NOUN
taxlaw-8981	414	4	data	datum	NOUN
taxlaw-8981	414	5	for	for	ADP
taxlaw-8981	414	6	2018	2018	NUM
taxlaw-8981	414	7	is	be	AUX
taxlaw-8981	414	8	available	available	ADJ
taxlaw-8981	414	9	from	from	ADP
taxlaw-8981	414	10	the	the	DET
taxlaw-8981	414	11	irs	irs	PROPN
taxlaw-8981	414	12	soi	soi	NOUN
taxlaw-8981	414	13	for	for	ADP
taxlaw-8981	414	14	taxpayers	taxpayer	NOUN
taxlaw-8981	414	15	from	from	ADP
taxlaw-8981	414	16	all	all	DET
taxlaw-8981	414	17	states	state	NOUN
taxlaw-8981	414	18	.	.	PUNCT
taxlaw-8981	415	1	however	however	ADV
taxlaw-8981	415	2	,	,	PUNCT
taxlaw-8981	415	3	state	state	NOUN
taxlaw-8981	415	4	-	-	PUNCT
taxlaw-8981	415	5	level	level	NOUN
taxlaw-8981	415	6	data	data	NOUN
taxlaw-8981	415	7	is	be	AUX
taxlaw-8981	415	8	much	much	ADV
taxlaw-8981	415	9	harder	hard	ADJ
taxlaw-8981	415	10	to	to	PART
taxlaw-8981	415	11	obtain	obtain	VERB
taxlaw-8981	415	12	because	because	SCONJ
taxlaw-8981	415	13	some	some	DET
taxlaw-8981	415	14	states	state	NOUN
taxlaw-8981	415	15	generally	generally	ADV
taxlaw-8981	415	16	do	do	AUX
taxlaw-8981	415	17	not	not	PART
taxlaw-8981	415	18	provide	provide	VERB
taxlaw-8981	415	19	such	such	ADJ
taxlaw-8981	415	20	data	datum	NOUN
taxlaw-8981	415	21	or	or	CCONJ
taxlaw-8981	415	22	only	only	ADV
taxlaw-8981	415	23	do	do	VERB
taxlaw-8981	415	24	so	so	ADV
taxlaw-8981	415	25	on	on	ADP
taxlaw-8981	415	26	a	a	DET
taxlaw-8981	415	27	very	very	ADV
taxlaw-8981	415	28	delayed	delay	VERB
taxlaw-8981	415	29	basis	basis	NOUN
taxlaw-8981	415	30	.	.	PUNCT
taxlaw-8981	416	1	82	82	NUM
taxlaw-8981	417	1	this	this	DET
taxlaw-8981	417	2	analysis	analysis	NOUN
taxlaw-8981	417	3	uses	use	VERB
taxlaw-8981	417	4	a	a	DET
taxlaw-8981	417	5	rational	rational	ADJ
taxlaw-8981	417	6	actor	actor	NOUN
taxlaw-8981	417	7	model	model	NOUN
taxlaw-8981	417	8	,	,	PUNCT
taxlaw-8981	417	9	assuming	assume	VERB
taxlaw-8981	417	10	that	that	SCONJ
taxlaw-8981	417	11	taxpayers	taxpayer	NOUN
taxlaw-8981	417	12	make	make	VERB
taxlaw-8981	417	13	utilitymaximizing	utilitymaximizing	ADJ
taxlaw-8981	417	14	decisions	decision	NOUN
taxlaw-8981	417	15	,	,	PUNCT
taxlaw-8981	417	16	measuring	measure	VERB
taxlaw-8981	417	17	utility	utility	NOUN
taxlaw-8981	417	18	in	in	ADP
taxlaw-8981	417	19	money	money	NOUN
taxlaw-8981	417	20	.	.	PUNCT
taxlaw-8981	418	1	83	83	NUM
taxlaw-8981	418	2	independent	independent	ADJ
taxlaw-8981	418	3	itemization	itemization	NOUN
taxlaw-8981	418	4	elections	election	NOUN
taxlaw-8981	418	5	are	be	AUX
taxlaw-8981	418	6	allowed	allow	VERB
taxlaw-8981	418	7	for	for	ADP
taxlaw-8981	418	8	oregon	oregon	PROPN
taxlaw-8981	418	9	state	state	NOUN
taxlaw-8981	418	10	purposes	purpose	NOUN
taxlaw-8981	418	11	even	even	ADV
taxlaw-8981	418	12	though	though	SCONJ
taxlaw-8981	418	13	oregon	oregon	PROPN
taxlaw-8981	418	14	’s	’s	PART
taxlaw-8981	418	15	starting	starting	NOUN
taxlaw-8981	418	16	point	point	NOUN
taxlaw-8981	418	17	for	for	ADP
taxlaw-8981	418	18	conformity	conformity	NOUN
taxlaw-8981	418	19	is	be	AUX
taxlaw-8981	418	20	federal	federal	ADJ
taxlaw-8981	418	21	taxable	taxable	ADJ
taxlaw-8981	418	22	income	income	NOUN
taxlaw-8981	418	23	.	.	PUNCT
taxlaw-8981	419	1	or	or	CCONJ
taxlaw-8981	419	2	.	.	PUNCT
taxlaw-8981	419	3	rev	rev	PROPN
taxlaw-8981	419	4	.	.	PROPN
taxlaw-8981	419	5	stat	stat	PROPN
taxlaw-8981	419	6	.	.	PUNCT
taxlaw-8981	420	1	§	§	PROPN
taxlaw-8981	420	2	§	§	PROPN
taxlaw-8981	420	3	316.048	316.048	NUM
taxlaw-8981	420	4	,	,	PUNCT
taxlaw-8981	420	5	316.695(1)(c)(a	316.695(1)(c)(a	NUM
taxlaw-8981	420	6	)	)	PUNCT
taxlaw-8981	420	7	(	(	PUNCT
taxlaw-8981	420	8	2019	2019	NUM
taxlaw-8981	420	9	)	)	PUNCT
taxlaw-8981	420	10	.	.	PUNCT
taxlaw-8981	421	1	84	84	NUM
taxlaw-8981	421	2	a	a	DET
taxlaw-8981	421	3	taxpayer	taxpayer	NOUN
taxlaw-8981	421	4	’s	’s	PART
taxlaw-8981	421	5	state	state	NOUN
taxlaw-8981	421	6	itemization	itemization	NOUN
taxlaw-8981	421	7	choice	choice	NOUN
taxlaw-8981	421	8	could	could	AUX
taxlaw-8981	421	9	,	,	PUNCT
taxlaw-8981	421	10	however	however	ADV
taxlaw-8981	421	11	,	,	PUNCT
taxlaw-8981	421	12	affect	affect	VERB
taxlaw-8981	421	13	the	the	DET
taxlaw-8981	421	14	taxpayer	taxpayer	NOUN
taxlaw-8981	421	15	’s	’s	PART
taxlaw-8981	421	16	salt	salt	NOUN
taxlaw-8981	421	17	deduction	deduction	NOUN
taxlaw-8981	421	18	for	for	ADP
taxlaw-8981	421	19	federal	federal	ADJ
taxlaw-8981	421	20	purposes	purpose	NOUN
taxlaw-8981	421	21	,	,	PUNCT
taxlaw-8981	421	22	and	and	CCONJ
taxlaw-8981	421	23	thus	thus	ADV
taxlaw-8981	421	24	affect	affect	VERB
taxlaw-8981	421	25	the	the	DET
taxlaw-8981	421	26	desirability	desirability	NOUN
taxlaw-8981	421	27	of	of	ADP
taxlaw-8981	421	28	itemizing	itemize	VERB
taxlaw-8981	421	29	for	for	ADP
taxlaw-8981	421	30	federal	federal	ADJ
taxlaw-8981	421	31	purposes	purpose	NOUN
taxlaw-8981	421	32	.	.	PUNCT
taxlaw-8981	422	1	2021	2021	NUM
taxlaw-8981	422	2	]	]	PUNCT
taxlaw-8981	422	3	taxpayer	taxpayer	NOUN
taxlaw-8981	422	4	choices	choice	NOUN
taxlaw-8981	422	5	21	21	NUM
taxlaw-8981	422	6	between	between	ADP
taxlaw-8981	422	7	2017	2017	NUM
taxlaw-8981	422	8	and	and	CCONJ
taxlaw-8981	422	9	2018	2018	NUM
taxlaw-8981	422	10	.	.	PUNCT
taxlaw-8981	423	1	this	this	PRON
taxlaw-8981	423	2	is	be	AUX
taxlaw-8981	423	3	because	because	SCONJ
taxlaw-8981	423	4	the	the	DET
taxlaw-8981	423	5	tcja	tcja	NOUN
taxlaw-8981	423	6	’s	’s	PART
taxlaw-8981	423	7	dramatic	dramatic	ADJ
taxlaw-8981	423	8	increase	increase	NOUN
taxlaw-8981	423	9	in	in	ADP
taxlaw-8981	423	10	the	the	DET
taxlaw-8981	423	11	federal	federal	ADJ
taxlaw-8981	423	12	standard	standard	PROPN
taxlaw-8981	423	13	deduction	deduction	NOUN
taxlaw-8981	423	14	likely	likely	ADV
taxlaw-8981	423	15	led	lead	VERB
taxlaw-8981	423	16	many	many	ADJ
taxlaw-8981	423	17	more	more	ADJ
taxlaw-8981	423	18	oregon	oregon	PROPN
taxlaw-8981	423	19	taxpayers	taxpayer	NOUN
taxlaw-8981	423	20	to	to	PART
taxlaw-8981	423	21	choose	choose	VERB
taxlaw-8981	423	22	the	the	DET
taxlaw-8981	423	23	standard	standard	ADJ
taxlaw-8981	423	24	deduction	deduction	NOUN
taxlaw-8981	423	25	for	for	ADP
taxlaw-8981	423	26	federal	federal	ADJ
taxlaw-8981	423	27	purposes	purpose	NOUN
taxlaw-8981	423	28	in	in	ADP
taxlaw-8981	423	29	2018	2018	NUM
taxlaw-8981	423	30	than	than	ADP
taxlaw-8981	423	31	in	in	ADP
taxlaw-8981	423	32	2017	2017	NUM
taxlaw-8981	423	33	.	.	PUNCT
taxlaw-8981	424	1	this	this	DET
taxlaw-8981	424	2	decline	decline	NOUN
taxlaw-8981	424	3	in	in	ADP
taxlaw-8981	424	4	federal	federal	ADJ
taxlaw-8981	424	5	itemization	itemization	NOUN
taxlaw-8981	424	6	by	by	ADP
taxlaw-8981	424	7	oregon	oregon	PROPN
taxlaw-8981	424	8	taxpayers	taxpayer	NOUN
taxlaw-8981	424	9	would	would	AUX
taxlaw-8981	424	10	likely	likely	ADV
taxlaw-8981	424	11	be	be	AUX
taxlaw-8981	424	12	similar	similar	ADJ
taxlaw-8981	424	13	to	to	ADP
taxlaw-8981	424	14	the	the	DET
taxlaw-8981	424	15	decline	decline	NOUN
taxlaw-8981	424	16	in	in	ADP
taxlaw-8981	424	17	federal	federal	ADJ
taxlaw-8981	424	18	itemization	itemization	NOUN
taxlaw-8981	424	19	by	by	ADP
taxlaw-8981	424	20	taxpayers	taxpayer	NOUN
taxlaw-8981	424	21	nationwide	nationwide	ADV
taxlaw-8981	424	22	.	.	PUNCT
taxlaw-8981	425	1	the	the	DET
taxlaw-8981	425	2	decline	decline	NOUN
taxlaw-8981	425	3	in	in	ADP
taxlaw-8981	425	4	federal	federal	ADJ
taxlaw-8981	425	5	itemization	itemization	NOUN
taxlaw-8981	425	6	by	by	ADP
taxlaw-8981	425	7	oregon	oregon	PROPN
taxlaw-8981	425	8	taxpayers	taxpayer	NOUN
taxlaw-8981	425	9	,	,	PUNCT
taxlaw-8981	425	10	however	however	ADV
taxlaw-8981	425	11	,	,	PUNCT
taxlaw-8981	425	12	would	would	AUX
taxlaw-8981	425	13	be	be	AUX
taxlaw-8981	425	14	expected	expect	VERB
taxlaw-8981	425	15	to	to	PART
taxlaw-8981	425	16	have	have	VERB
taxlaw-8981	425	17	no	no	DET
taxlaw-8981	425	18	effect	effect	NOUN
taxlaw-8981	425	19	on	on	ADP
taxlaw-8981	425	20	oregon	oregon	PROPN
taxlaw-8981	425	21	taxpayers	taxpayer	NOUN
taxlaw-8981	425	22	’	’	PART
taxlaw-8981	425	23	itemization	itemization	NOUN
taxlaw-8981	425	24	decisions	decision	NOUN
taxlaw-8981	425	25	for	for	ADP
taxlaw-8981	425	26	state	state	NOUN
taxlaw-8981	425	27	income	income	NOUN
taxlaw-8981	425	28	tax	tax	NOUN
taxlaw-8981	425	29	purposes	purpose	NOUN
taxlaw-8981	425	30	.	.	PUNCT
taxlaw-8981	426	1	because	because	SCONJ
taxlaw-8981	426	2	oregon	oregon	PROPN
taxlaw-8981	426	3	allows	allow	VERB
taxlaw-8981	426	4	independent	independent	ADJ
taxlaw-8981	426	5	state	state	NOUN
taxlaw-8981	426	6	itemization	itemization	NOUN
taxlaw-8981	426	7	decisions	decision	NOUN
taxlaw-8981	426	8	,	,	PUNCT
taxlaw-8981	426	9	the	the	DET
taxlaw-8981	426	10	expected	expect	VERB
taxlaw-8981	426	11	change	change	NOUN
taxlaw-8981	426	12	in	in	ADP
taxlaw-8981	426	13	taxpayers	taxpayer	NOUN
taxlaw-8981	426	14	’	’	PART
taxlaw-8981	426	15	state	state	NOUN
taxlaw-8981	426	16	itemization	itemization	NOUN
taxlaw-8981	426	17	behavior	behavior	NOUN
taxlaw-8981	426	18	should	should	AUX
taxlaw-8981	426	19	depend	depend	VERB
taxlaw-8981	426	20	primarily	primarily	ADV
taxlaw-8981	426	21	on	on	ADP
taxlaw-8981	426	22	which	which	PRON
taxlaw-8981	426	23	itemized	itemize	VERB
taxlaw-8981	426	24	deductions	deduction	NOUN
taxlaw-8981	426	25	oregon	oregon	PROPN
taxlaw-8981	426	26	allows	allow	VERB
taxlaw-8981	426	27	and	and	CCONJ
taxlaw-8981	426	28	on	on	ADP
taxlaw-8981	426	29	the	the	DET
taxlaw-8981	426	30	size	size	NOUN
taxlaw-8981	426	31	of	of	ADP
taxlaw-8981	426	32	oregon	oregon	PROPN
taxlaw-8981	426	33	’s	’s	PART
taxlaw-8981	426	34	standard	standard	ADJ
taxlaw-8981	426	35	deduction	deduction	NOUN
taxlaw-8981	426	36	.	.	PUNCT
taxlaw-8981	427	1	oregon	oregon	PROPN
taxlaw-8981	427	2	’s	’s	PART
taxlaw-8981	427	3	state	state	PROPN
taxlaw-8981	427	4	income	income	NOUN
taxlaw-8981	427	5	tax	tax	NOUN
taxlaw-8981	427	6	laws	law	NOUN
taxlaw-8981	427	7	about	about	ADP
taxlaw-8981	427	8	itemized	itemize	VERB
taxlaw-8981	427	9	deductions	deduction	NOUN
taxlaw-8981	427	10	mirror	mirror	VERB
taxlaw-8981	427	11	the	the	DET
taxlaw-8981	427	12	federal	federal	ADJ
taxlaw-8981	427	13	income	income	NOUN
taxlaw-8981	427	14	tax	tax	NOUN
taxlaw-8981	427	15	laws	law	NOUN
taxlaw-8981	427	16	with	with	ADP
taxlaw-8981	427	17	minimal	minimal	ADJ
taxlaw-8981	427	18	exceptions.85	exceptions.85	NOUN
taxlaw-8981	427	19	as	as	ADP
taxlaw-8981	427	20	a	a	DET
taxlaw-8981	427	21	result	result	NOUN
taxlaw-8981	427	22	,	,	PUNCT
taxlaw-8981	427	23	the	the	DET
taxlaw-8981	427	24	tcja	tcja	NOUN
taxlaw-8981	427	25	’s	’s	PART
taxlaw-8981	427	26	limits	limit	NOUN
taxlaw-8981	427	27	on	on	ADP
taxlaw-8981	427	28	itemized	itemize	VERB
taxlaw-8981	427	29	deductions	deduction	NOUN
taxlaw-8981	427	30	for	for	ADP
taxlaw-8981	427	31	federal	federal	ADJ
taxlaw-8981	427	32	purposes	purpose	NOUN
taxlaw-8981	427	33	also	also	ADV
taxlaw-8981	427	34	limited	limited	ADJ
taxlaw-8981	427	35	taxpayers	taxpayer	NOUN
taxlaw-8981	427	36	’	’	PART
taxlaw-8981	427	37	itemized	itemize	VERB
taxlaw-8981	427	38	deductions	deduction	NOUN
taxlaw-8981	427	39	for	for	ADP
taxlaw-8981	427	40	oregon	oregon	PROPN
taxlaw-8981	427	41	state	state	NOUN
taxlaw-8981	427	42	purposes	purpose	NOUN
taxlaw-8981	427	43	beginning	begin	VERB
taxlaw-8981	427	44	in	in	ADP
taxlaw-8981	427	45	2018	2018	NUM
taxlaw-8981	427	46	.	.	PUNCT
taxlaw-8981	428	1	however	however	ADV
taxlaw-8981	428	2	,	,	PUNCT
taxlaw-8981	428	3	oregon	oregon	PROPN
taxlaw-8981	428	4	’s	’s	PART
taxlaw-8981	428	5	standard	standard	ADJ
taxlaw-8981	428	6	deduction	deduction	NOUN
taxlaw-8981	428	7	increased	increase	VERB
taxlaw-8981	428	8	by	by	ADP
taxlaw-8981	428	9	less	less	ADJ
taxlaw-8981	428	10	than	than	ADP
taxlaw-8981	428	11	2	2	NUM
taxlaw-8981	428	12	%	%	NOUN
taxlaw-8981	428	13	between	between	ADP
taxlaw-8981	428	14	2017	2017	NUM
taxlaw-8981	428	15	and	and	CCONJ
taxlaw-8981	428	16	2018.86	2018.86	NUM
taxlaw-8981	428	17	thus	thus	ADV
taxlaw-8981	428	18	,	,	PUNCT
taxlaw-8981	428	19	the	the	DET
taxlaw-8981	428	20	financial	financial	ADJ
taxlaw-8981	428	21	incentive	incentive	NOUN
taxlaw-8981	428	22	to	to	PART
taxlaw-8981	428	23	itemize	itemize	VERB
taxlaw-8981	428	24	for	for	ADP
taxlaw-8981	428	25	oregon	oregon	PROPN
taxlaw-8981	428	26	state	state	NOUN
taxlaw-8981	428	27	tax	tax	NOUN
taxlaw-8981	428	28	purposes	purpose	NOUN
taxlaw-8981	428	29	was	be	AUX
taxlaw-8981	428	30	largely	largely	ADV
taxlaw-8981	428	31	unchanged	unchanged	ADJ
taxlaw-8981	428	32	between	between	ADP
taxlaw-8981	428	33	2017	2017	NUM
taxlaw-8981	428	34	and	and	CCONJ
taxlaw-8981	428	35	2018	2018	NUM
taxlaw-8981	428	36	,	,	PUNCT
taxlaw-8981	428	37	except	except	SCONJ
taxlaw-8981	428	38	for	for	ADP
taxlaw-8981	428	39	the	the	DET
taxlaw-8981	428	40	relatively	relatively	ADV
taxlaw-8981	428	41	small	small	ADJ
taxlaw-8981	428	42	number	number	NOUN
taxlaw-8981	428	43	of	of	ADP
taxlaw-8981	428	44	taxpayers	taxpayer	NOUN
taxlaw-8981	428	45	whose	whose	DET
taxlaw-8981	428	46	itemized	itemize	VERB
taxlaw-8981	428	47	deductions	deduction	NOUN
taxlaw-8981	428	48	were	be	AUX
taxlaw-8981	428	49	significantly	significantly	ADV
taxlaw-8981	428	50	limited	limit	VERB
taxlaw-8981	428	51	by	by	ADP
taxlaw-8981	428	52	oregon	oregon	PROPN
taxlaw-8981	428	53	’s	’s	PART
taxlaw-8981	428	54	conformity	conformity	NOUN
taxlaw-8981	428	55	to	to	ADP
taxlaw-8981	428	56	the	the	DET
taxlaw-8981	428	57	tcja	tcja	NOUN
taxlaw-8981	428	58	’s	’s	PART
taxlaw-8981	428	59	limitations	limitation	NOUN
taxlaw-8981	428	60	.	.	PUNCT
taxlaw-8981	429	1	therefore	therefore	ADV
taxlaw-8981	429	2	,	,	PUNCT
taxlaw-8981	429	3	in	in	ADP
taxlaw-8981	429	4	contrast	contrast	NOUN
taxlaw-8981	429	5	to	to	ADP
taxlaw-8981	429	6	the	the	DET
taxlaw-8981	429	7	large	large	ADJ
taxlaw-8981	429	8	expected	expect	VERB
taxlaw-8981	429	9	decline	decline	NOUN
taxlaw-8981	429	10	in	in	ADP
taxlaw-8981	429	11	the	the	DET
taxlaw-8981	429	12	federal	federal	ADJ
taxlaw-8981	429	13	itemization	itemization	NOUN
taxlaw-8981	429	14	rate	rate	NOUN
taxlaw-8981	429	15	by	by	ADP
taxlaw-8981	429	16	oregon	oregon	PROPN
taxlaw-8981	429	17	taxpayers	taxpayer	NOUN
taxlaw-8981	429	18	,	,	PUNCT
taxlaw-8981	429	19	relatively	relatively	ADV
taxlaw-8981	429	20	little	little	ADJ
taxlaw-8981	429	21	change	change	NOUN
taxlaw-8981	429	22	in	in	ADP
taxlaw-8981	429	23	the	the	DET
taxlaw-8981	429	24	oregon	oregon	PROPN
taxlaw-8981	429	25	state	state	PROPN
taxlaw-8981	429	26	itemization	itemization	NOUN
taxlaw-8981	429	27	rate	rate	NOUN
taxlaw-8981	429	28	would	would	AUX
taxlaw-8981	429	29	be	be	AUX
taxlaw-8981	429	30	expected	expect	VERB
taxlaw-8981	429	31	between	between	ADP
taxlaw-8981	429	32	2017	2017	NUM
taxlaw-8981	429	33	and	and	CCONJ
taxlaw-8981	429	34	2018.87	2018.87	NUM
taxlaw-8981	429	35	b.	b.	PROPN
taxlaw-8981	429	36	change	change	NOUN
taxlaw-8981	429	37	in	in	ADP
taxlaw-8981	429	38	itemization	itemization	NOUN
taxlaw-8981	429	39	behavior	behavior	NOUN
taxlaw-8981	429	40	of	of	ADP
taxlaw-8981	429	41	oregon	oregon	PROPN
taxlaw-8981	429	42	taxpayers	taxpayer	NOUN
taxlaw-8981	429	43	–	–	PUNCT
taxlaw-8981	429	44	data	datum	NOUN
taxlaw-8981	429	45	federal	federal	ADJ
taxlaw-8981	429	46	and	and	CCONJ
taxlaw-8981	429	47	state	state	NOUN
taxlaw-8981	429	48	individual	individual	ADJ
taxlaw-8981	429	49	income	income	NOUN
taxlaw-8981	429	50	tax	tax	NOUN
taxlaw-8981	429	51	filing	filing	NOUN
taxlaw-8981	429	52	data	datum	NOUN
taxlaw-8981	429	53	from	from	ADP
taxlaw-8981	429	54	2017	2017	NUM
taxlaw-8981	429	55	and	and	CCONJ
taxlaw-8981	429	56	2018	2018	NUM
taxlaw-8981	429	57	provide	provide	VERB
taxlaw-8981	429	58	insight	insight	NOUN
taxlaw-8981	429	59	into	into	ADP
taxlaw-8981	429	60	how	how	SCONJ
taxlaw-8981	429	61	actual	actual	ADJ
taxlaw-8981	429	62	taxpayer	taxpayer	NOUN
taxlaw-8981	429	63	itemization	itemization	NOUN
taxlaw-8981	429	64	behavior	behavior	NOUN
taxlaw-8981	429	65	changed	change	VERB
taxlaw-8981	429	66	after	after	ADP
taxlaw-8981	429	67	the	the	DET
taxlaw-8981	429	68	tcja	tcja	NOUN
taxlaw-8981	429	69	,	,	PUNCT
taxlaw-8981	429	70	and	and	CCONJ
taxlaw-8981	429	71	the	the	DET
taxlaw-8981	429	72	data	datum	NOUN
taxlaw-8981	429	73	reveal	reveal	VERB
taxlaw-8981	429	74	that	that	SCONJ
taxlaw-8981	429	75	the	the	DET
taxlaw-8981	429	76	actual	actual	ADJ
taxlaw-8981	429	77	results	result	NOUN
taxlaw-8981	429	78	match	match	VERB
taxlaw-8981	429	79	the	the	DET
taxlaw-8981	429	80	theoretical	theoretical	ADJ
taxlaw-8981	429	81	expectations	expectation	NOUN
taxlaw-8981	429	82	.	.	PUNCT
taxlaw-8981	430	1	as	as	SCONJ
taxlaw-8981	430	2	figure	figure	NOUN
taxlaw-8981	430	3	3	3	NUM
taxlaw-8981	430	4	shows	show	NOUN
taxlaw-8981	430	5	,	,	PUNCT
taxlaw-8981	430	6	the	the	DET
taxlaw-8981	430	7	percentage	percentage	NOUN
taxlaw-8981	430	8	of	of	ADP
taxlaw-8981	430	9	oregon	oregon	PROPN
taxlaw-8981	430	10	taxpayers	taxpayer	NOUN
taxlaw-8981	430	11	who	who	PRON
taxlaw-8981	430	12	itemized	itemize	VERB
taxlaw-8981	430	13	for	for	ADP
taxlaw-8981	430	14	federal	federal	ADJ
taxlaw-8981	430	15	purposes	purpose	NOUN
taxlaw-8981	430	16	declined	decline	VERB
taxlaw-8981	430	17	dramatically	dramatically	ADV
taxlaw-8981	430	18	between	between	ADP
taxlaw-8981	430	19	2017	2017	NUM
taxlaw-8981	430	20	and	and	CCONJ
taxlaw-8981	430	21	2018	2018	NUM
taxlaw-8981	430	22	(	(	PUNCT
taxlaw-8981	430	23	from	from	ADP
taxlaw-8981	430	24	37.5	37.5	NUM
taxlaw-8981	430	25	%	%	NOUN
taxlaw-8981	430	26	to	to	ADP
taxlaw-8981	430	27	14.6%).88	14.6%).88	NUM
taxlaw-8981	430	28	this	this	DET
taxlaw-8981	430	29	decline	decline	NOUN
taxlaw-8981	430	30	was	be	AUX
taxlaw-8981	430	31	similar	similar	ADJ
taxlaw-8981	430	32	in	in	ADP
taxlaw-8981	430	33	magnitude	magnitude	NOUN
taxlaw-8981	430	34	to	to	ADP
taxlaw-8981	430	35	the	the	DET
taxlaw-8981	430	36	overall	overall	ADJ
taxlaw-8981	430	37	decline	decline	NOUN
taxlaw-8981	430	38	in	in	ADP
taxlaw-8981	430	39	federal	federal	ADJ
taxlaw-8981	430	40	itemization.89	itemization.89	NOUN
taxlaw-8981	430	41	85	85	NUM
taxlaw-8981	430	42	oregon	oregon	NOUN
taxlaw-8981	430	43	is	be	AUX
taxlaw-8981	430	44	a	a	DET
taxlaw-8981	430	45	static	static	ADJ
taxlaw-8981	430	46	conformity	conformity	NOUN
taxlaw-8981	430	47	state	state	NOUN
taxlaw-8981	430	48	that	that	PRON
taxlaw-8981	430	49	regularly	regularly	ADV
taxlaw-8981	430	50	updates	update	VERB
taxlaw-8981	430	51	its	its	PRON
taxlaw-8981	430	52	conformity	conformity	NOUN
taxlaw-8981	430	53	date	date	NOUN
taxlaw-8981	430	54	.	.	PUNCT
taxlaw-8981	431	1	s.b	s.b	PROPN
taxlaw-8981	431	2	.	.	PROPN
taxlaw-8981	431	3	1529	1529	NUM
taxlaw-8981	431	4	,	,	PUNCT
taxlaw-8981	431	5	79th	79th	ADJ
taxlaw-8981	431	6	leg	leg	NOUN
taxlaw-8981	431	7	.	.	PUNCT
taxlaw-8981	432	1	assemb	assemb	NOUN
taxlaw-8981	432	2	.	.	PUNCT
taxlaw-8981	433	1	,	,	PUNCT
taxlaw-8981	433	2	reg	reg	PROPN
taxlaw-8981	433	3	.	.	PUNCT
taxlaw-8981	433	4	sess	sess	PROPN
taxlaw-8981	433	5	.	.	PUNCT
taxlaw-8981	434	1	(	(	PUNCT
taxlaw-8981	434	2	or	or	CCONJ
taxlaw-8981	434	3	.	.	PUNCT
taxlaw-8981	435	1	2018	2018	NUM
taxlaw-8981	435	2	)	)	PUNCT
taxlaw-8981	435	3	updated	update	VERB
taxlaw-8981	435	4	oregon	oregon	PROPN
taxlaw-8981	435	5	’s	’s	PART
taxlaw-8981	435	6	conformity	conformity	NOUN
taxlaw-8981	435	7	date	date	NOUN
taxlaw-8981	435	8	to	to	PART
taxlaw-8981	435	9	december	december	PROPN
taxlaw-8981	435	10	31	31	NUM
taxlaw-8981	435	11	,	,	PUNCT
taxlaw-8981	435	12	2017	2017	NUM
taxlaw-8981	435	13	,	,	PUNCT
taxlaw-8981	435	14	effective	effective	ADJ
taxlaw-8981	435	15	for	for	ADP
taxlaw-8981	435	16	the	the	DET
taxlaw-8981	435	17	2018	2018	NUM
taxlaw-8981	435	18	tax	tax	NOUN
taxlaw-8981	435	19	year	year	NOUN
taxlaw-8981	435	20	.	.	PUNCT
taxlaw-8981	436	1	itemized	itemize	VERB
taxlaw-8981	436	2	deductions	deduction	NOUN
taxlaw-8981	436	3	for	for	ADP
taxlaw-8981	436	4	oregon	oregon	NOUN
taxlaw-8981	436	5	purposes	purpose	NOUN
taxlaw-8981	436	6	are	be	AUX
taxlaw-8981	436	7	the	the	DET
taxlaw-8981	436	8	same	same	ADJ
taxlaw-8981	436	9	as	as	ADP
taxlaw-8981	436	10	a	a	DET
taxlaw-8981	436	11	taxpayer	taxpayer	NOUN
taxlaw-8981	436	12	’s	’s	PART
taxlaw-8981	436	13	federal	federal	ADJ
taxlaw-8981	436	14	itemized	itemize	VERB
taxlaw-8981	436	15	deductions	deduction	NOUN
taxlaw-8981	436	16	except	except	SCONJ
taxlaw-8981	436	17	that	that	SCONJ
taxlaw-8981	436	18	oregon	oregon	PROPN
taxlaw-8981	436	19	income	income	NOUN
taxlaw-8981	436	20	taxes	taxis	NOUN
taxlaw-8981	436	21	are	be	AUX
taxlaw-8981	436	22	not	not	PART
taxlaw-8981	436	23	deductible	deductible	ADJ
taxlaw-8981	436	24	for	for	ADP
taxlaw-8981	436	25	oregon	oregon	PROPN
taxlaw-8981	436	26	state	state	NOUN
taxlaw-8981	436	27	purposes	purpose	NOUN
taxlaw-8981	436	28	.	.	PUNCT
taxlaw-8981	437	1	or	or	CCONJ
taxlaw-8981	437	2	.	.	PUNCT
taxlaw-8981	437	3	rev	rev	PROPN
taxlaw-8981	437	4	.	.	PROPN
taxlaw-8981	437	5	stat	stat	PROPN
taxlaw-8981	437	6	.	.	PUNCT
taxlaw-8981	438	1	§	§	PROPN
taxlaw-8981	438	2	316.695(1)(d	316.695(1)(d	NUM
taxlaw-8981	438	3	)	)	PUNCT
taxlaw-8981	438	4	(	(	PUNCT
taxlaw-8981	438	5	2019	2019	NUM
taxlaw-8981	438	6	)	)	PUNCT
taxlaw-8981	438	7	.	.	PUNCT
taxlaw-8981	439	1	86	86	NUM
taxlaw-8981	439	2	see	see	VERB
taxlaw-8981	439	3	supra	supra	ADJ
taxlaw-8981	439	4	table	table	NOUN
taxlaw-8981	439	5	1	1	NUM
taxlaw-8981	439	6	.	.	X
taxlaw-8981	439	7	87	87	NUM
taxlaw-8981	439	8	see	see	VERB
taxlaw-8981	439	9	or	or	CCONJ
taxlaw-8981	439	10	.	.	PUNCT
taxlaw-8981	440	1	legislative	legislative	ADJ
taxlaw-8981	440	2	revenue	revenue	NOUN
taxlaw-8981	440	3	office	office	NOUN
taxlaw-8981	440	4	,	,	PUNCT
taxlaw-8981	440	5	tax	tax	NOUN
taxlaw-8981	440	6	cuts	cut	NOUN
taxlaw-8981	440	7	and	and	CCONJ
taxlaw-8981	440	8	jobs	job	NOUN
taxlaw-8981	440	9	act	act	NOUN
taxlaw-8981	440	10	of	of	ADP
taxlaw-8981	440	11	2017	2017	NUM
taxlaw-8981	440	12	–	–	PUNCT
taxlaw-8981	440	13	an	an	DET
taxlaw-8981	440	14	update	update	NOUN
taxlaw-8981	440	15	18	18	NUM
taxlaw-8981	440	16	(	(	PUNCT
taxlaw-8981	440	17	2018	2018	NUM
taxlaw-8981	440	18	)	)	PUNCT
taxlaw-8981	440	19	(	(	PUNCT
taxlaw-8981	440	20	anticipating	anticipate	VERB
taxlaw-8981	440	21	that	that	SCONJ
taxlaw-8981	440	22	oregon	oregon	PROPN
taxlaw-8981	440	23	state	state	PROPN
taxlaw-8981	440	24	itemization	itemization	NOUN
taxlaw-8981	440	25	rates	rate	NOUN
taxlaw-8981	440	26	would	would	AUX
taxlaw-8981	440	27	remain	remain	VERB
taxlaw-8981	440	28	at	at	ADP
taxlaw-8981	440	29	approximately	approximately	ADV
taxlaw-8981	440	30	47	47	NUM
taxlaw-8981	440	31	%	%	NOUN
taxlaw-8981	440	32	and	and	CCONJ
taxlaw-8981	440	33	anticipating	anticipate	VERB
taxlaw-8981	440	34	that	that	SCONJ
taxlaw-8981	440	35	the	the	DET
taxlaw-8981	440	36	share	share	NOUN
taxlaw-8981	440	37	of	of	ADP
taxlaw-8981	440	38	oregon	oregon	PROPN
taxlaw-8981	440	39	taxpayers	taxpayer	NOUN
taxlaw-8981	440	40	who	who	PRON
taxlaw-8981	440	41	itemize	itemize	VERB
taxlaw-8981	440	42	for	for	ADP
taxlaw-8981	440	43	federal	federal	ADJ
taxlaw-8981	440	44	purposes	purpose	NOUN
taxlaw-8981	440	45	would	would	AUX
taxlaw-8981	440	46	decline	decline	VERB
taxlaw-8981	440	47	from	from	ADP
taxlaw-8981	440	48	approximately	approximately	ADV
taxlaw-8981	440	49	40	40	NUM
taxlaw-8981	440	50	%	%	NOUN
taxlaw-8981	440	51	in	in	ADP
taxlaw-8981	440	52	2017	2017	NUM
taxlaw-8981	440	53	to	to	PART
taxlaw-8981	440	54	15	15	NUM
taxlaw-8981	440	55	%	%	NOUN
taxlaw-8981	440	56	in	in	ADP
taxlaw-8981	440	57	2018	2018	NUM
taxlaw-8981	440	58	)	)	PUNCT
taxlaw-8981	440	59	.	.	PUNCT
taxlaw-8981	441	1	88	88	NUM
taxlaw-8981	441	2	soi	soi	ADJ
taxlaw-8981	441	3	tax	tax	NOUN
taxlaw-8981	441	4	stats	stat	NOUN
taxlaw-8981	441	5	–	–	PUNCT
taxlaw-8981	441	6	historic	historic	ADJ
taxlaw-8981	441	7	table	table	NOUN
taxlaw-8981	441	8	,	,	PUNCT
taxlaw-8981	441	9	individual	individual	ADJ
taxlaw-8981	441	10	income	income	NOUN
taxlaw-8981	441	11	and	and	CCONJ
taxlaw-8981	441	12	tax	tax	NOUN
taxlaw-8981	441	13	data	datum	NOUN
taxlaw-8981	441	14	,	,	PUNCT
taxlaw-8981	441	15	by	by	ADP
taxlaw-8981	441	16	state	state	NOUN
taxlaw-8981	441	17	and	and	CCONJ
taxlaw-8981	441	18	size	size	NOUN
taxlaw-8981	441	19	of	of	ADP
taxlaw-8981	441	20	adjusted	adjust	VERB
taxlaw-8981	441	21	gross	gross	ADJ
taxlaw-8981	441	22	income	income	NOUN
taxlaw-8981	441	23	,	,	PUNCT
taxlaw-8981	441	24	irs	irs	PROPN
taxlaw-8981	441	25	,	,	PUNCT
taxlaw-8981	441	26	https://www.irs.gov/statistics/soi-tax-stats-historic-table-2	https://www.irs.gov/statistics/soi-tax-stats-historic-table-2	PROPN
taxlaw-8981	441	27	[	[	X
taxlaw-8981	441	28	https://perma.cc/	https://perma.cc/	VERB
taxlaw-8981	441	29	ypz4	ypz4	NOUN
taxlaw-8981	441	30	-	-	PUNCT
taxlaw-8981	441	31	ngju	ngju	NOUN
taxlaw-8981	441	32	]	]	PUNCT
taxlaw-8981	441	33	(	(	PUNCT
taxlaw-8981	441	34	last	last	ADV
taxlaw-8981	441	35	visited	visit	VERB
taxlaw-8981	441	36	nov	nov	PROPN
taxlaw-8981	441	37	.	.	PROPN
taxlaw-8981	441	38	21	21	NUM
taxlaw-8981	441	39	,	,	PUNCT
taxlaw-8981	441	40	2021	2021	NUM
taxlaw-8981	441	41	)	)	PUNCT
taxlaw-8981	441	42	,	,	PUNCT
taxlaw-8981	441	43	and	and	CCONJ
taxlaw-8981	441	44	author	author	NOUN
taxlaw-8981	441	45	calculations	calculation	NOUN
taxlaw-8981	441	46	.	.	PUNCT
taxlaw-8981	442	1	89	89	NUM
taxlaw-8981	442	2	see	see	VERB
taxlaw-8981	442	3	supra	supra	PROPN
taxlaw-8981	442	4	part	part	PROPN
taxlaw-8981	442	5	ii.a	ii.a	PROPN
taxlaw-8981	442	6	.	.	PROPN
taxlaw-8981	443	1	22	22	NUM
taxlaw-8981	443	2	columbia	columbia	PROPN
taxlaw-8981	443	3	journal	journal	PROPN
taxlaw-8981	443	4	of	of	ADP
taxlaw-8981	443	5	tax	tax	NOUN
taxlaw-8981	443	6	law	law	NOUN
taxlaw-8981	444	1	[	[	X
taxlaw-8981	444	2	vol	vol	NOUN
taxlaw-8981	444	3	:	:	PUNCT
taxlaw-8981	444	4	13:1	13:1	NUM
taxlaw-8981	444	5	in	in	ADP
taxlaw-8981	444	6	contrast	contrast	NOUN
taxlaw-8981	444	7	,	,	PUNCT
taxlaw-8981	444	8	the	the	DET
taxlaw-8981	444	9	percentage	percentage	NOUN
taxlaw-8981	444	10	of	of	ADP
taxlaw-8981	444	11	oregon	oregon	PROPN
taxlaw-8981	444	12	taxpayers	taxpayer	NOUN
taxlaw-8981	444	13	who	who	PRON
taxlaw-8981	444	14	itemized	itemize	VERB
taxlaw-8981	444	15	for	for	ADP
taxlaw-8981	444	16	oregon	oregon	PROPN
taxlaw-8981	444	17	state	state	NOUN
taxlaw-8981	444	18	purposes	purpose	NOUN
taxlaw-8981	444	19	declined	decline	VERB
taxlaw-8981	444	20	only	only	ADV
taxlaw-8981	444	21	slightly	slightly	ADV
taxlaw-8981	444	22	(	(	PUNCT
taxlaw-8981	444	23	from	from	ADP
taxlaw-8981	444	24	46.2	46.2	NUM
taxlaw-8981	444	25	%	%	NOUN
taxlaw-8981	444	26	to	to	ADP
taxlaw-8981	444	27	43.3%).90	43.3%).90	NOUN
taxlaw-8981	444	28	in	in	ADP
taxlaw-8981	444	29	absolute	absolute	ADJ
taxlaw-8981	444	30	numbers	number	NOUN
taxlaw-8981	444	31	,	,	PUNCT
taxlaw-8981	444	32	~441,000	~441,000	X
taxlaw-8981	444	33	fewer	few	ADJ
taxlaw-8981	444	34	income	income	NOUN
taxlaw-8981	444	35	tax	tax	NOUN
taxlaw-8981	444	36	returns	return	NOUN
taxlaw-8981	444	37	from	from	ADP
taxlaw-8981	444	38	oregon	oregon	PROPN
taxlaw-8981	444	39	taxpayers	taxpayer	NOUN
taxlaw-8981	444	40	itemized	itemize	VERB
taxlaw-8981	444	41	deductions	deduction	NOUN
taxlaw-8981	444	42	for	for	ADP
taxlaw-8981	444	43	federal	federal	ADJ
taxlaw-8981	444	44	purposes	purpose	NOUN
taxlaw-8981	444	45	for	for	ADP
taxlaw-8981	444	46	2018	2018	NUM
taxlaw-8981	444	47	than	than	ADP
taxlaw-8981	444	48	for	for	ADP
taxlaw-8981	444	49	2017	2017	NUM
taxlaw-8981	444	50	.	.	PUNCT
taxlaw-8981	445	1	91	91	NUM
taxlaw-8981	445	2	however	however	ADV
taxlaw-8981	445	3	,	,	PUNCT
taxlaw-8981	445	4	the	the	DET
taxlaw-8981	445	5	number	number	NOUN
taxlaw-8981	445	6	of	of	ADP
taxlaw-8981	445	7	oregon	oregon	PROPN
taxlaw-8981	445	8	income	income	NOUN
taxlaw-8981	445	9	tax	tax	NOUN
taxlaw-8981	445	10	returns	return	NOUN
taxlaw-8981	445	11	that	that	PRON
taxlaw-8981	445	12	itemized	itemize	VERB
taxlaw-8981	445	13	deductions	deduction	NOUN
taxlaw-8981	445	14	for	for	ADP
taxlaw-8981	445	15	state	state	NOUN
taxlaw-8981	445	16	purposes	purpose	NOUN
taxlaw-8981	445	17	declined	decline	VERB
taxlaw-8981	445	18	,	,	PUNCT
taxlaw-8981	445	19	between	between	ADP
taxlaw-8981	445	20	2017	2017	NUM
taxlaw-8981	445	21	and	and	CCONJ
taxlaw-8981	445	22	2018	2018	NUM
taxlaw-8981	445	23	,	,	PUNCT
taxlaw-8981	445	24	by	by	ADP
taxlaw-8981	445	25	only	only	ADV
taxlaw-8981	445	26	~37,000	~37,000	PROPN
taxlaw-8981	445	27	.	.	PROPN
taxlaw-8981	445	28	92	92	NUM
taxlaw-8981	445	29	thus	thus	ADV
taxlaw-8981	445	30	,	,	PUNCT
taxlaw-8981	445	31	~404,000	~404,000	PROPN
taxlaw-8981	445	32	oregon	oregon	PROPN
taxlaw-8981	445	33	taxpayers	taxpayer	NOUN
taxlaw-8981	445	34	continued	continue	VERB
taxlaw-8981	445	35	,	,	PUNCT
taxlaw-8981	445	36	post	post	ADJ
taxlaw-8981	445	37	-	-	ADJ
taxlaw-8981	445	38	tcja	tcja	ADJ
taxlaw-8981	445	39	,	,	PUNCT
taxlaw-8981	445	40	to	to	PART
taxlaw-8981	445	41	itemize	itemize	VERB
taxlaw-8981	445	42	for	for	ADP
taxlaw-8981	445	43	state	state	NOUN
taxlaw-8981	445	44	income	income	NOUN
taxlaw-8981	445	45	tax	tax	NOUN
taxlaw-8981	445	46	purposes	purpose	NOUN
taxlaw-8981	445	47	despite	despite	SCONJ
taxlaw-8981	445	48	switching	switch	VERB
taxlaw-8981	445	49	to	to	ADP
taxlaw-8981	445	50	the	the	DET
taxlaw-8981	445	51	standard	standard	ADJ
taxlaw-8981	445	52	deduction	deduction	NOUN
taxlaw-8981	445	53	for	for	ADP
taxlaw-8981	445	54	federal	federal	ADJ
taxlaw-8981	445	55	income	income	NOUN
taxlaw-8981	445	56	tax	tax	NOUN
taxlaw-8981	445	57	purposes	purpose	NOUN
taxlaw-8981	445	58	.	.	PUNCT
taxlaw-8981	446	1	this	this	PRON
taxlaw-8981	446	2	represents	represent	VERB
taxlaw-8981	446	3	more	more	ADJ
taxlaw-8981	446	4	than	than	ADP
taxlaw-8981	446	5	90	90	NUM
taxlaw-8981	446	6	%	%	NOUN
taxlaw-8981	446	7	of	of	ADP
taxlaw-8981	446	8	oregon	oregon	PROPN
taxlaw-8981	446	9	taxpayers	taxpayer	NOUN
taxlaw-8981	446	10	who	who	PRON
taxlaw-8981	446	11	switched	switch	VERB
taxlaw-8981	446	12	to	to	ADP
taxlaw-8981	446	13	the	the	DET
taxlaw-8981	446	14	standard	standard	ADJ
taxlaw-8981	446	15	deduction	deduction	NOUN
taxlaw-8981	446	16	for	for	ADP
taxlaw-8981	446	17	federal	federal	ADJ
taxlaw-8981	446	18	purposes93	purposes93	NOUN
taxlaw-8981	446	19	and	and	CCONJ
taxlaw-8981	446	20	more	more	ADJ
taxlaw-8981	446	21	than	than	ADP
taxlaw-8981	446	22	22	22	NUM
taxlaw-8981	446	23	%	%	NOUN
taxlaw-8981	446	24	of	of	ADP
taxlaw-8981	446	25	all	all	DET
taxlaw-8981	446	26	oregon	oregon	PROPN
taxlaw-8981	446	27	state	state	PROPN
taxlaw-8981	446	28	individual	individual	ADJ
taxlaw-8981	446	29	income	income	NOUN
taxlaw-8981	446	30	tax	tax	NOUN
taxlaw-8981	446	31	returns.94	returns.94	NOUN
taxlaw-8981	446	32	appendix	appendix	PROPN
taxlaw-8981	446	33	b	b	PUNCT
taxlaw-8981	446	34	provides	provide	VERB
taxlaw-8981	446	35	additional	additional	ADJ
taxlaw-8981	446	36	details	detail	NOUN
taxlaw-8981	446	37	about	about	ADP
taxlaw-8981	446	38	the	the	DET
taxlaw-8981	446	39	data	datum	NOUN
taxlaw-8981	446	40	.	.	PUNCT
taxlaw-8981	447	1	in	in	ADP
taxlaw-8981	447	2	sum	sum	NOUN
taxlaw-8981	447	3	,	,	PUNCT
taxlaw-8981	447	4	the	the	DET
taxlaw-8981	447	5	decline	decline	NOUN
taxlaw-8981	447	6	,	,	PUNCT
taxlaw-8981	447	7	between	between	ADP
taxlaw-8981	447	8	2017	2017	NUM
taxlaw-8981	447	9	and	and	CCONJ
taxlaw-8981	447	10	2018	2018	NUM
taxlaw-8981	447	11	,	,	PUNCT
taxlaw-8981	447	12	in	in	ADP
taxlaw-8981	447	13	the	the	DET
taxlaw-8981	447	14	percentage	percentage	NOUN
taxlaw-8981	447	15	of	of	ADP
taxlaw-8981	447	16	oregon	oregon	PROPN
taxlaw-8981	447	17	taxpayers	taxpayer	NOUN
taxlaw-8981	447	18	who	who	PRON
taxlaw-8981	447	19	itemized	itemize	VERB
taxlaw-8981	447	20	for	for	ADP
taxlaw-8981	447	21	state	state	NOUN
taxlaw-8981	447	22	tax	tax	NOUN
taxlaw-8981	447	23	purposes	purpose	NOUN
taxlaw-8981	447	24	was	be	AUX
taxlaw-8981	447	25	much	much	ADV
taxlaw-8981	447	26	smaller	small	ADJ
taxlaw-8981	447	27	than	than	ADP
taxlaw-8981	447	28	the	the	DET
taxlaw-8981	447	29	decline	decline	NOUN
taxlaw-8981	447	30	in	in	ADP
taxlaw-8981	447	31	the	the	DET
taxlaw-8981	447	32	percentage	percentage	NOUN
taxlaw-8981	447	33	of	of	ADP
taxlaw-8981	447	34	oregon	oregon	PROPN
taxlaw-8981	447	35	taxpayers	taxpayer	NOUN
taxlaw-8981	447	36	who	who	PRON
taxlaw-8981	447	37	itemized	itemize	VERB
taxlaw-8981	447	38	for	for	ADP
taxlaw-8981	447	39	federal	federal	ADJ
taxlaw-8981	447	40	tax	tax	NOUN
taxlaw-8981	447	41	purposes	purpose	NOUN
taxlaw-8981	447	42	.	.	PUNCT
taxlaw-8981	448	1	thus	thus	ADV
taxlaw-8981	448	2	,	,	PUNCT
taxlaw-8981	448	3	the	the	DET
taxlaw-8981	448	4	tcja	tcja	NOUN
taxlaw-8981	448	5	’s	’s	PART
taxlaw-8981	448	6	changes	change	NOUN
taxlaw-8981	448	7	had	have	VERB
taxlaw-8981	448	8	a	a	DET
taxlaw-8981	448	9	significant	significant	ADJ
taxlaw-8981	448	10	impact	impact	NOUN
taxlaw-8981	448	11	on	on	ADP
taxlaw-8981	448	12	the	the	DET
taxlaw-8981	448	13	percentage	percentage	NOUN
taxlaw-8981	448	14	of	of	ADP
taxlaw-8981	448	15	taxpayers	taxpayer	NOUN
taxlaw-8981	448	16	who	who	PRON
taxlaw-8981	448	17	itemized	itemize	VERB
taxlaw-8981	448	18	for	for	ADP
taxlaw-8981	448	19	federal	federal	ADJ
taxlaw-8981	448	20	purposes	purpose	NOUN
taxlaw-8981	448	21	,	,	PUNCT
taxlaw-8981	448	22	but	but	CCONJ
taxlaw-8981	448	23	a	a	DET
taxlaw-8981	448	24	very	very	ADV
taxlaw-8981	448	25	small	small	ADJ
taxlaw-8981	448	26	impact	impact	NOUN
taxlaw-8981	448	27	on	on	ADP
taxlaw-8981	448	28	itemization	itemization	NOUN
taxlaw-8981	448	29	rates	rate	NOUN
taxlaw-8981	448	30	for	for	ADP
taxlaw-8981	448	31	90	90	NUM
taxlaw-8981	448	32	oregon	oregon	PROPN
taxlaw-8981	448	33	personal	personal	ADJ
taxlaw-8981	448	34	income	income	NOUN
taxlaw-8981	448	35	tax	tax	NOUN
taxlaw-8981	448	36	statistics	statistic	NOUN
taxlaw-8981	448	37	,	,	PUNCT
taxlaw-8981	448	38	oregon.gov	oregon.gov	NUM
taxlaw-8981	448	39	,	,	PUNCT
taxlaw-8981	448	40	https://www.oregon.gov/dor/programs/	https://www.oregon.gov/dor/programs/	NUM
taxlaw-8981	448	41	gov	gov	NOUN
taxlaw-8981	448	42	-	-	NOUN
taxlaw-8981	448	43	research	research	NOUN
taxlaw-8981	448	44	/	/	SYM
taxlaw-8981	448	45	pages	page	NOUN
taxlaw-8981	448	46	/	/	SYM
taxlaw-8981	448	47	research	research	NOUN
taxlaw-8981	448	48	-	-	PUNCT
taxlaw-8981	448	49	personal.aspx	personal.aspx	PRON
taxlaw-8981	448	50	[	[	X
taxlaw-8981	448	51	https://perma.cc/28ck-az62	https://perma.cc/28ck-az62	X
taxlaw-8981	448	52	]	]	X
taxlaw-8981	448	53	(	(	PUNCT
taxlaw-8981	448	54	last	last	ADV
taxlaw-8981	448	55	visited	visit	VERB
taxlaw-8981	448	56	nov	nov	PROPN
taxlaw-8981	448	57	.	.	PROPN
taxlaw-8981	448	58	21	21	NUM
taxlaw-8981	448	59	,	,	PUNCT
taxlaw-8981	448	60	2021	2021	NUM
taxlaw-8981	448	61	)	)	PUNCT
taxlaw-8981	448	62	,	,	PUNCT
taxlaw-8981	448	63	and	and	CCONJ
taxlaw-8981	448	64	author	author	NOUN
taxlaw-8981	448	65	calculations	calculation	NOUN
taxlaw-8981	448	66	.	.	PUNCT
taxlaw-8981	449	1	91	91	NUM
taxlaw-8981	449	2	see	see	VERB
taxlaw-8981	449	3	supra	supra	PROPN
taxlaw-8981	449	4	note	note	PROPN
taxlaw-8981	449	5	88	88	NUM
taxlaw-8981	449	6	.	.	PUNCT
taxlaw-8981	450	1	92	92	NUM
taxlaw-8981	450	2	see	see	NOUN
taxlaw-8981	450	3	supra	supra	PROPN
taxlaw-8981	450	4	note	note	NOUN
taxlaw-8981	450	5	90	90	NUM
taxlaw-8981	450	6	.	.	PUNCT
taxlaw-8981	451	1	93	93	NUM
taxlaw-8981	451	2	404,000/441,000	404,000/441,000	NUM
taxlaw-8981	451	3	=	=	SYM
taxlaw-8981	452	1	91.6	91.6	NUM
taxlaw-8981	452	2	%	%	NOUN
taxlaw-8981	452	3	94	94	NUM
taxlaw-8981	452	4	the	the	DET
taxlaw-8981	452	5	exact	exact	ADJ
taxlaw-8981	452	6	percentage	percentage	NOUN
taxlaw-8981	452	7	depends	depend	VERB
taxlaw-8981	452	8	on	on	ADP
taxlaw-8981	452	9	which	which	DET
taxlaw-8981	452	10	number	number	NOUN
taxlaw-8981	452	11	is	be	AUX
taxlaw-8981	452	12	used	use	VERB
taxlaw-8981	452	13	for	for	ADP
taxlaw-8981	452	14	the	the	DET
taxlaw-8981	452	15	denominator	denominator	NOUN
taxlaw-8981	452	16	(	(	PUNCT
taxlaw-8981	452	17	i.e.	i.e.	X
taxlaw-8981	452	18	,	,	PUNCT
taxlaw-8981	452	19	federal	federal	ADJ
taxlaw-8981	452	20	returns	return	NOUN
taxlaw-8981	452	21	or	or	CCONJ
taxlaw-8981	452	22	state	state	NOUN
taxlaw-8981	452	23	returns	return	NOUN
taxlaw-8981	452	24	;	;	PUNCT
taxlaw-8981	452	25	2017	2017	NUM
taxlaw-8981	452	26	returns	return	NOUN
taxlaw-8981	452	27	or	or	CCONJ
taxlaw-8981	452	28	2018	2018	NUM
taxlaw-8981	452	29	returns	return	NOUN
taxlaw-8981	452	30	)	)	PUNCT
taxlaw-8981	452	31	,	,	PUNCT
taxlaw-8981	452	32	but	but	CCONJ
taxlaw-8981	452	33	any	any	DET
taxlaw-8981	452	34	denominator	denominator	NOUN
taxlaw-8981	452	35	yields	yield	VERB
taxlaw-8981	452	36	a	a	DET
taxlaw-8981	452	37	percentage	percentage	NOUN
taxlaw-8981	452	38	greater	great	ADJ
taxlaw-8981	452	39	than	than	ADP
taxlaw-8981	452	40	22	22	NUM
taxlaw-8981	452	41	%	%	NOUN
taxlaw-8981	452	42	.	.	PUNCT
taxlaw-8981	453	1	see	see	VERB
taxlaw-8981	453	2	appendix	appendix	NOUN
taxlaw-8981	453	3	b	b	NOUN
taxlaw-8981	453	4	for	for	ADP
taxlaw-8981	453	5	more	more	ADV
taxlaw-8981	453	6	detailed	detailed	ADJ
taxlaw-8981	453	7	numbers	number	NOUN
taxlaw-8981	453	8	.	.	PUNCT
taxlaw-8981	454	1	30.6	30.6	NUM
taxlaw-8981	454	2	%	%	NOUN
taxlaw-8981	454	3	37.5	37.5	NUM
taxlaw-8981	454	4	%	%	NOUN
taxlaw-8981	454	5	11.4	11.4	NUM
taxlaw-8981	454	6	%	%	NOUN
taxlaw-8981	454	7	14.6	14.6	NUM
taxlaw-8981	454	8	%	%	NOUN
taxlaw-8981	454	9	46.2	46.2	NUM
taxlaw-8981	454	10	%	%	NOUN
taxlaw-8981	454	11	43.3	43.3	NUM
taxlaw-8981	454	12	%	%	NOUN
taxlaw-8981	454	13	0.0	0.0	NUM
taxlaw-8981	454	14	%	%	NOUN
taxlaw-8981	454	15	5.0	5.0	NUM
taxlaw-8981	454	16	%	%	NOUN
taxlaw-8981	454	17	10.0	10.0	NUM
taxlaw-8981	454	18	%	%	NOUN
taxlaw-8981	454	19	15.0	15.0	NUM
taxlaw-8981	454	20	%	%	NOUN
taxlaw-8981	454	21	20.0	20.0	NUM
taxlaw-8981	454	22	%	%	NOUN
taxlaw-8981	454	23	25.0	25.0	NUM
taxlaw-8981	454	24	%	%	NOUN
taxlaw-8981	454	25	30.0	30.0	NUM
taxlaw-8981	454	26	%	%	NOUN
taxlaw-8981	454	27	35.0	35.0	NUM
taxlaw-8981	454	28	%	%	NOUN
taxlaw-8981	454	29	40.0	40.0	NUM
taxlaw-8981	454	30	%	%	NOUN
taxlaw-8981	454	31	45.0	45.0	NUM
taxlaw-8981	454	32	%	%	NOUN
taxlaw-8981	454	33	50.0	50.0	NUM
taxlaw-8981	454	34	%	%	NOUN
taxlaw-8981	454	35	united	united	PROPN
taxlaw-8981	454	36	states	states	PROPN
taxlaw-8981	454	37	oregon	oregon	PROPN
taxlaw-8981	455	1	%	%	NOUN
taxlaw-8981	456	1	o	o	X
taxlaw-8981	456	2	f	f	NOUN
taxlaw-8981	456	3	r	r	NOUN
taxlaw-8981	456	4	et	et	NOUN
taxlaw-8981	456	5	u	u	PROPN
taxlaw-8981	456	6	rn	rn	PROPN
taxlaw-8981	456	7	s	s	PROPN
taxlaw-8981	456	8	w	w	NOUN
taxlaw-8981	456	9	it	it	PRON
taxlaw-8981	457	1	h	h	NOUN
taxlaw-8981	458	1	i	i	PRON
taxlaw-8981	458	2	te	te	VERB
taxlaw-8981	458	3	m	m	VERB
taxlaw-8981	458	4	iz	iz	INTJ
taxlaw-8981	458	5	ed	ed	NOUN
taxlaw-8981	459	1	d	d	PROPN
taxlaw-8981	459	2	ed	ed	NOUN
taxlaw-8981	459	3	u	u	NOUN
taxlaw-8981	459	4	ct	ct	PROPN
taxlaw-8981	459	5	io	io	PROPN
taxlaw-8981	459	6	n	n	PROPN
taxlaw-8981	459	7	s	s	PROPN
taxlaw-8981	459	8	jurisdiction	jurisdiction	NOUN
taxlaw-8981	459	9	figure	figure	NOUN
taxlaw-8981	459	10	3	3	NUM
taxlaw-8981	459	11	.	.	PUNCT
taxlaw-8981	460	1	tcja	tcja	PROPN
taxlaw-8981	460	2	's	's	PART
taxlaw-8981	460	3	impact	impact	NOUN
taxlaw-8981	460	4	on	on	ADP
taxlaw-8981	460	5	u.s	u.s	PROPN
taxlaw-8981	460	6	.	.	PROPN
taxlaw-8981	460	7	itemization	itemization	NOUN
taxlaw-8981	460	8	rates	rate	NOUN
taxlaw-8981	460	9	and	and	CCONJ
taxlaw-8981	460	10	on	on	ADP
taxlaw-8981	460	11	federal	federal	PROPN
taxlaw-8981	460	12	&	&	CCONJ
taxlaw-8981	460	13	state	state	PROPN
taxlaw-8981	460	14	itemization	itemization	NOUN
taxlaw-8981	460	15	rates	rate	NOUN
taxlaw-8981	460	16	for	for	ADP
taxlaw-8981	460	17	oregon	oregon	PROPN
taxlaw-8981	460	18	taxpayers	taxpayer	NOUN
taxlaw-8981	460	19	2017	2017	NUM
taxlaw-8981	460	20	federal	federal	ADJ
taxlaw-8981	460	21	itemization	itemization	NOUN
taxlaw-8981	460	22	2018	2018	NUM
taxlaw-8981	460	23	federal	federal	ADJ
taxlaw-8981	460	24	itemization	itemization	NOUN
taxlaw-8981	460	25	2017	2017	NUM
taxlaw-8981	460	26	state	state	NOUN
taxlaw-8981	460	27	itemization	itemization	NOUN
taxlaw-8981	460	28	2018	2018	NUM
taxlaw-8981	460	29	state	state	NOUN
taxlaw-8981	460	30	itemization	itemization	NOUN
taxlaw-8981	460	31	2021	2021	NUM
taxlaw-8981	460	32	]	]	PUNCT
taxlaw-8981	460	33	taxpayer	taxpayer	NOUN
taxlaw-8981	460	34	choices	choice	NOUN
taxlaw-8981	460	35	23	23	NUM
taxlaw-8981	460	36	oregon	oregon	PROPN
taxlaw-8981	460	37	state	state	NOUN
taxlaw-8981	460	38	tax	tax	NOUN
taxlaw-8981	460	39	purposes	purpose	NOUN
taxlaw-8981	460	40	.	.	PUNCT
taxlaw-8981	461	1	this	this	DET
taxlaw-8981	461	2	disparity	disparity	NOUN
taxlaw-8981	461	3	arose	arise	VERB
taxlaw-8981	461	4	because	because	SCONJ
taxlaw-8981	461	5	some	some	DET
taxlaw-8981	461	6	oregon	oregon	PROPN
taxlaw-8981	461	7	taxpayers	taxpayer	NOUN
taxlaw-8981	461	8	made	make	VERB
taxlaw-8981	461	9	different	different	ADJ
taxlaw-8981	461	10	federal	federal	ADJ
taxlaw-8981	461	11	and	and	CCONJ
taxlaw-8981	461	12	state	state	NOUN
taxlaw-8981	461	13	itemization	itemization	NOUN
taxlaw-8981	461	14	choices	choice	NOUN
taxlaw-8981	461	15	,	,	PUNCT
taxlaw-8981	461	16	and	and	CCONJ
taxlaw-8981	461	17	that	that	PRON
taxlaw-8981	461	18	can	can	AUX
taxlaw-8981	461	19	only	only	ADV
taxlaw-8981	461	20	happen	happen	VERB
taxlaw-8981	461	21	because	because	SCONJ
taxlaw-8981	461	22	oregon	oregon	PROPN
taxlaw-8981	461	23	allows	allow	VERB
taxlaw-8981	461	24	taxpayers	taxpayer	NOUN
taxlaw-8981	461	25	to	to	PART
taxlaw-8981	461	26	make	make	VERB
taxlaw-8981	461	27	independent	independent	ADJ
taxlaw-8981	461	28	state	state	NOUN
taxlaw-8981	461	29	itemization	itemization	NOUN
taxlaw-8981	461	30	choices	choice	NOUN
taxlaw-8981	461	31	.	.	PUNCT
taxlaw-8981	462	1	2	2	X
taxlaw-8981	462	2	.	.	X
taxlaw-8981	462	3	election	election	NOUN
taxlaw-8981	462	4	uniformity	uniformity	NOUN
taxlaw-8981	462	5	required	require	VERB
taxlaw-8981	462	6	:	:	PUNCT
taxlaw-8981	462	7	maryland	maryland	PROPN
taxlaw-8981	462	8	&	&	CCONJ
taxlaw-8981	462	9	nebraska	nebraska	PROPN
taxlaw-8981	463	1	the	the	DET
taxlaw-8981	463	2	results	result	NOUN
taxlaw-8981	463	3	are	be	AUX
taxlaw-8981	463	4	quite	quite	ADV
taxlaw-8981	463	5	different	different	ADJ
taxlaw-8981	463	6	in	in	ADP
taxlaw-8981	463	7	states	state	NOUN
taxlaw-8981	463	8	,	,	PUNCT
taxlaw-8981	463	9	such	such	ADJ
taxlaw-8981	463	10	as	as	ADP
taxlaw-8981	463	11	maryland	maryland	PROPN
taxlaw-8981	463	12	and	and	CCONJ
taxlaw-8981	463	13	nebraska	nebraska	PROPN
taxlaw-8981	463	14	,	,	PUNCT
taxlaw-8981	463	15	that	that	PRON
taxlaw-8981	463	16	require	require	VERB
taxlaw-8981	463	17	taxpayers	taxpayer	NOUN
taxlaw-8981	463	18	who	who	PRON
taxlaw-8981	463	19	take	take	VERB
taxlaw-8981	463	20	the	the	DET
taxlaw-8981	463	21	standard	standard	ADJ
taxlaw-8981	463	22	deduction	deduction	NOUN
taxlaw-8981	463	23	for	for	ADP
taxlaw-8981	463	24	federal	federal	ADJ
taxlaw-8981	463	25	purposes	purpose	NOUN
taxlaw-8981	463	26	to	to	PART
taxlaw-8981	463	27	take	take	VERB
taxlaw-8981	463	28	the	the	DET
taxlaw-8981	463	29	standard	standard	ADJ
taxlaw-8981	463	30	deduction	deduction	NOUN
taxlaw-8981	463	31	for	for	ADP
taxlaw-8981	463	32	state	state	NOUN
taxlaw-8981	463	33	purposes	purpose	NOUN
taxlaw-8981	463	34	.	.	PUNCT
taxlaw-8981	464	1	in	in	ADP
taxlaw-8981	464	2	these	these	DET
taxlaw-8981	464	3	states	state	NOUN
taxlaw-8981	464	4	,	,	PUNCT
taxlaw-8981	464	5	a	a	DET
taxlaw-8981	464	6	taxpayer	taxpayer	NOUN
taxlaw-8981	464	7	can	can	AUX
taxlaw-8981	464	8	itemize	itemize	VERB
taxlaw-8981	464	9	for	for	ADP
taxlaw-8981	464	10	state	state	NOUN
taxlaw-8981	464	11	income	income	NOUN
taxlaw-8981	464	12	tax	tax	NOUN
taxlaw-8981	464	13	purposes	purpose	NOUN
taxlaw-8981	464	14	only	only	ADV
taxlaw-8981	464	15	if	if	SCONJ
taxlaw-8981	464	16	they	they	PRON
taxlaw-8981	464	17	itemize	itemize	VERB
taxlaw-8981	464	18	for	for	ADP
taxlaw-8981	464	19	federal	federal	ADJ
taxlaw-8981	464	20	income	income	NOUN
taxlaw-8981	464	21	tax	tax	NOUN
taxlaw-8981	464	22	purposes	purpose	NOUN
taxlaw-8981	464	23	.	.	PUNCT
taxlaw-8981	465	1	a.	a.	NOUN
taxlaw-8981	465	2	change	change	NOUN
taxlaw-8981	465	3	in	in	ADP
taxlaw-8981	465	4	itemization	itemization	NOUN
taxlaw-8981	465	5	behavior	behavior	NOUN
taxlaw-8981	465	6	of	of	ADP
taxlaw-8981	465	7	maryland	maryland	PROPN
taxlaw-8981	465	8	and	and	CCONJ
taxlaw-8981	465	9	nebraska	nebraska	PROPN
taxlaw-8981	465	10	taxpayers	taxpayer	NOUN
taxlaw-8981	465	11	–	–	PUNCT
taxlaw-8981	465	12	theory	theory	NOUN
taxlaw-8981	465	13	to	to	PART
taxlaw-8981	465	14	decide	decide	VERB
taxlaw-8981	465	15	whether	whether	SCONJ
taxlaw-8981	465	16	to	to	PART
taxlaw-8981	465	17	itemize	itemize	VERB
taxlaw-8981	465	18	,	,	PUNCT
taxlaw-8981	465	19	a	a	DET
taxlaw-8981	465	20	taxpayer	taxpayer	NOUN
taxlaw-8981	465	21	in	in	ADP
taxlaw-8981	465	22	a	a	DET
taxlaw-8981	465	23	state	state	NOUN
taxlaw-8981	465	24	requiring	require	VERB
taxlaw-8981	465	25	itemization	itemization	NOUN
taxlaw-8981	465	26	election	election	NOUN
taxlaw-8981	465	27	uniformity	uniformity	NOUN
taxlaw-8981	465	28	should	should	AUX
taxlaw-8981	465	29	determine	determine	VERB
taxlaw-8981	465	30	which	which	DET
taxlaw-8981	465	31	itemization	itemization	NOUN
taxlaw-8981	465	32	choice	choice	NOUN
taxlaw-8981	465	33	minimizes	minimize	VERB
taxlaw-8981	465	34	their	their	PRON
taxlaw-8981	465	35	net	net	ADJ
taxlaw-8981	465	36	income	income	NOUN
taxlaw-8981	465	37	tax	tax	NOUN
taxlaw-8981	465	38	liability	liability	NOUN
taxlaw-8981	465	39	.	.	PUNCT
taxlaw-8981	466	1	for	for	ADP
taxlaw-8981	466	2	some	some	PRON
taxlaw-8981	466	3	of	of	ADP
taxlaw-8981	466	4	these	these	DET
taxlaw-8981	466	5	taxpayers	taxpayer	NOUN
taxlaw-8981	466	6	,	,	PUNCT
taxlaw-8981	466	7	one	one	NUM
taxlaw-8981	466	8	itemization	itemization	NOUN
taxlaw-8981	466	9	choice	choice	NOUN
taxlaw-8981	466	10	may	may	AUX
taxlaw-8981	466	11	be	be	AUX
taxlaw-8981	466	12	tax	tax	NOUN
taxlaw-8981	466	13	-	-	PUNCT
taxlaw-8981	466	14	minimizing	minimize	VERB
taxlaw-8981	466	15	for	for	ADP
taxlaw-8981	466	16	both	both	CCONJ
taxlaw-8981	466	17	federal	federal	ADJ
taxlaw-8981	466	18	and	and	CCONJ
taxlaw-8981	466	19	state	state	NOUN
taxlaw-8981	466	20	purposes	purpose	NOUN
taxlaw-8981	466	21	,	,	PUNCT
taxlaw-8981	466	22	in	in	ADP
taxlaw-8981	466	23	which	which	DET
taxlaw-8981	466	24	case	case	NOUN
taxlaw-8981	466	25	the	the	DET
taxlaw-8981	466	26	choice	choice	NOUN
taxlaw-8981	466	27	is	be	AUX
taxlaw-8981	466	28	easy	easy	ADJ
taxlaw-8981	466	29	.	.	PUNCT
taxlaw-8981	467	1	if	if	SCONJ
taxlaw-8981	467	2	the	the	DET
taxlaw-8981	467	3	federal	federal	ADJ
taxlaw-8981	467	4	standard	standard	PROPN
taxlaw-8981	467	5	deduction	deduction	NOUN
taxlaw-8981	467	6	exceeds	exceed	VERB
taxlaw-8981	467	7	the	the	DET
taxlaw-8981	467	8	taxpayer	taxpayer	NOUN
taxlaw-8981	467	9	’s	’s	PART
taxlaw-8981	467	10	federal	federal	ADJ
taxlaw-8981	467	11	itemized	itemize	VERB
taxlaw-8981	467	12	deductions	deduction	NOUN
taxlaw-8981	467	13	and	and	CCONJ
taxlaw-8981	467	14	the	the	DET
taxlaw-8981	467	15	state	state	NOUN
taxlaw-8981	467	16	standard	standard	ADJ
taxlaw-8981	467	17	deduction	deduction	NOUN
taxlaw-8981	467	18	exceeds	exceed	VERB
taxlaw-8981	467	19	the	the	DET
taxlaw-8981	467	20	taxpayer	taxpayer	NOUN
taxlaw-8981	467	21	’s	’s	PART
taxlaw-8981	467	22	state	state	NOUN
taxlaw-8981	467	23	itemized	itemize	VERB
taxlaw-8981	467	24	deductions	deduction	NOUN
taxlaw-8981	467	25	,	,	PUNCT
taxlaw-8981	467	26	the	the	DET
taxlaw-8981	467	27	taxpayer	taxpayer	NOUN
taxlaw-8981	467	28	should	should	AUX
taxlaw-8981	467	29	take	take	VERB
taxlaw-8981	467	30	the	the	DET
taxlaw-8981	467	31	standard	standard	ADJ
taxlaw-8981	467	32	deduction	deduction	NOUN
taxlaw-8981	467	33	for	for	ADP
taxlaw-8981	467	34	both	both	CCONJ
taxlaw-8981	467	35	federal	federal	ADJ
taxlaw-8981	467	36	and	and	CCONJ
taxlaw-8981	467	37	state	state	NOUN
taxlaw-8981	467	38	purposes	purpose	NOUN
taxlaw-8981	467	39	.	.	PUNCT
taxlaw-8981	468	1	similarly	similarly	ADV
taxlaw-8981	468	2	,	,	PUNCT
taxlaw-8981	468	3	if	if	SCONJ
taxlaw-8981	468	4	a	a	DET
taxlaw-8981	468	5	taxpayer	taxpayer	NOUN
taxlaw-8981	468	6	’s	’s	PART
taxlaw-8981	468	7	itemized	itemize	VERB
taxlaw-8981	468	8	deductions	deduction	NOUN
taxlaw-8981	468	9	exceed	exceed	VERB
taxlaw-8981	468	10	both	both	CCONJ
taxlaw-8981	468	11	the	the	DET
taxlaw-8981	468	12	state	state	NOUN
taxlaw-8981	468	13	and	and	CCONJ
taxlaw-8981	468	14	federal	federal	ADJ
taxlaw-8981	468	15	standard	standard	ADJ
taxlaw-8981	468	16	deductions	deduction	NOUN
taxlaw-8981	468	17	,	,	PUNCT
taxlaw-8981	468	18	the	the	DET
taxlaw-8981	468	19	taxpayer	taxpayer	NOUN
taxlaw-8981	468	20	should	should	AUX
taxlaw-8981	468	21	itemize	itemize	VERB
taxlaw-8981	468	22	for	for	ADP
taxlaw-8981	468	23	both	both	DET
taxlaw-8981	468	24	purposes	purpose	NOUN
taxlaw-8981	468	25	.	.	PUNCT
taxlaw-8981	469	1	other	other	ADJ
taxlaw-8981	469	2	taxpayers	taxpayer	NOUN
taxlaw-8981	469	3	have	have	VERB
taxlaw-8981	469	4	conflicting	conflicting	ADJ
taxlaw-8981	469	5	itemization	itemization	NOUN
taxlaw-8981	469	6	preferences	preference	NOUN
taxlaw-8981	469	7	—	—	PUNCT
taxlaw-8981	469	8	typically	typically	ADV
taxlaw-8981	469	9	preferring	prefer	VERB
taxlaw-8981	469	10	to	to	PART
taxlaw-8981	469	11	take	take	VERB
taxlaw-8981	469	12	the	the	DET
taxlaw-8981	469	13	standard	standard	ADJ
taxlaw-8981	469	14	deduction	deduction	NOUN
taxlaw-8981	469	15	for	for	ADP
taxlaw-8981	469	16	federal	federal	ADJ
taxlaw-8981	469	17	purposes	purpose	NOUN
taxlaw-8981	469	18	and	and	CCONJ
taxlaw-8981	469	19	to	to	PART
taxlaw-8981	469	20	itemize	itemize	VERB
taxlaw-8981	469	21	for	for	ADP
taxlaw-8981	469	22	state	state	NOUN
taxlaw-8981	469	23	purposes.95	purposes.95	NOUN
taxlaw-8981	469	24	in	in	ADP
taxlaw-8981	469	25	states	state	NOUN
taxlaw-8981	469	26	that	that	PRON
taxlaw-8981	469	27	require	require	VERB
taxlaw-8981	469	28	election	election	NOUN
taxlaw-8981	469	29	uniformity	uniformity	NOUN
taxlaw-8981	469	30	,	,	PUNCT
taxlaw-8981	469	31	the	the	DET
taxlaw-8981	469	32	taxpayers	taxpayer	NOUN
taxlaw-8981	469	33	with	with	ADP
taxlaw-8981	469	34	this	this	DET
taxlaw-8981	469	35	set	set	NOUN
taxlaw-8981	469	36	of	of	ADP
taxlaw-8981	469	37	conflicting	conflict	VERB
taxlaw-8981	469	38	federal	federal	ADJ
taxlaw-8981	469	39	/	/	SYM
taxlaw-8981	469	40	state	state	NOUN
taxlaw-8981	469	41	itemization	itemization	NOUN
taxlaw-8981	469	42	preferences	preference	NOUN
taxlaw-8981	469	43	must	must	AUX
taxlaw-8981	469	44	determine	determine	VERB
taxlaw-8981	469	45	whether	whether	SCONJ
taxlaw-8981	469	46	it	it	PRON
taxlaw-8981	469	47	is	be	AUX
taxlaw-8981	469	48	tax	tax	NOUN
taxlaw-8981	469	49	minimizing	minimizing	NOUN
taxlaw-8981	469	50	,	,	PUNCT
taxlaw-8981	469	51	on	on	ADP
taxlaw-8981	469	52	net	net	NOUN
taxlaw-8981	469	53	,	,	PUNCT
taxlaw-8981	469	54	to	to	ADP
taxlaw-8981	469	55	(	(	PUNCT
taxlaw-8981	469	56	1	1	X
taxlaw-8981	469	57	)	)	PUNCT
taxlaw-8981	469	58	itemize	itemize	NOUN
taxlaw-8981	469	59	for	for	ADP
taxlaw-8981	469	60	federal	federal	ADJ
taxlaw-8981	469	61	purposes	purpose	NOUN
taxlaw-8981	469	62	(	(	PUNCT
taxlaw-8981	469	63	even	even	ADV
taxlaw-8981	469	64	though	though	SCONJ
taxlaw-8981	469	65	their	their	PRON
taxlaw-8981	469	66	federal	federal	ADJ
taxlaw-8981	469	67	standard	standard	ADJ
taxlaw-8981	469	68	deduction	deduction	NOUN
taxlaw-8981	469	69	is	be	AUX
taxlaw-8981	469	70	larger	large	ADJ
taxlaw-8981	469	71	)	)	PUNCT
taxlaw-8981	469	72	so	so	SCONJ
taxlaw-8981	469	73	they	they	PRON
taxlaw-8981	469	74	can	can	AUX
taxlaw-8981	469	75	also	also	ADV
taxlaw-8981	469	76	itemize	itemize	VERB
taxlaw-8981	469	77	for	for	ADP
taxlaw-8981	469	78	state	state	NOUN
taxlaw-8981	469	79	purposes96	purposes96	NOUN
taxlaw-8981	469	80	or	or	CCONJ
taxlaw-8981	469	81	(	(	PUNCT
taxlaw-8981	469	82	2	2	X
taxlaw-8981	469	83	)	)	PUNCT
taxlaw-8981	469	84	take	take	VERB
taxlaw-8981	469	85	the	the	DET
taxlaw-8981	469	86	standard	standard	ADJ
taxlaw-8981	469	87	deduction	deduction	NOUN
taxlaw-8981	469	88	for	for	ADP
taxlaw-8981	469	89	federal	federal	ADJ
taxlaw-8981	469	90	purposes	purpose	NOUN
taxlaw-8981	469	91	even	even	ADV
taxlaw-8981	469	92	though	though	SCONJ
taxlaw-8981	469	93	doing	do	VERB
taxlaw-8981	469	94	so	so	ADV
taxlaw-8981	469	95	requires	require	VERB
taxlaw-8981	469	96	them	they	PRON
taxlaw-8981	469	97	to	to	PART
taxlaw-8981	469	98	take	take	VERB
taxlaw-8981	469	99	the	the	DET
taxlaw-8981	469	100	standard	standard	ADJ
taxlaw-8981	469	101	deduction	deduction	NOUN
taxlaw-8981	469	102	for	for	ADP
taxlaw-8981	469	103	state	state	NOUN
taxlaw-8981	469	104	purposes	purpose	NOUN
taxlaw-8981	469	105	too	too	ADV
taxlaw-8981	469	106	(	(	PUNCT
taxlaw-8981	469	107	instead	instead	ADV
taxlaw-8981	469	108	of	of	ADP
taxlaw-8981	469	109	taking	take	VERB
taxlaw-8981	469	110	their	their	PRON
taxlaw-8981	469	111	larger	large	ADJ
taxlaw-8981	469	112	95	95	NUM
taxlaw-8981	469	113	see	see	VERB
taxlaw-8981	469	114	walczak	walczak	NOUN
taxlaw-8981	469	115	,	,	PUNCT
taxlaw-8981	469	116	supra	supra	PROPN
taxlaw-8981	469	117	note	note	NOUN
taxlaw-8981	469	118	8	8	NUM
taxlaw-8981	469	119	,	,	PUNCT
taxlaw-8981	469	120	at	at	ADP
taxlaw-8981	469	121	18	18	NUM
taxlaw-8981	469	122	(	(	PUNCT
taxlaw-8981	469	123	highlighting	highlight	VERB
taxlaw-8981	469	124	this	this	DET
taxlaw-8981	469	125	possibility	possibility	NOUN
taxlaw-8981	469	126	)	)	PUNCT
taxlaw-8981	469	127	.	.	PUNCT
taxlaw-8981	470	1	conflicting	conflict	VERB
taxlaw-8981	470	2	preferences	preference	NOUN
taxlaw-8981	470	3	could	could	AUX
taxlaw-8981	470	4	be	be	AUX
taxlaw-8981	470	5	reversed	reverse	VERB
taxlaw-8981	470	6	,	,	PUNCT
taxlaw-8981	470	7	where	where	SCONJ
taxlaw-8981	470	8	a	a	DET
taxlaw-8981	470	9	taxpayer	taxpayer	NOUN
taxlaw-8981	470	10	prefers	prefer	VERB
taxlaw-8981	470	11	to	to	PART
taxlaw-8981	470	12	itemize	itemize	VERB
taxlaw-8981	470	13	for	for	ADP
taxlaw-8981	470	14	federal	federal	ADJ
taxlaw-8981	470	15	purposes	purpose	NOUN
taxlaw-8981	470	16	but	but	CCONJ
taxlaw-8981	470	17	take	take	VERB
taxlaw-8981	470	18	the	the	DET
taxlaw-8981	470	19	standard	standard	ADJ
taxlaw-8981	470	20	deduction	deduction	NOUN
taxlaw-8981	470	21	for	for	ADP
taxlaw-8981	470	22	state	state	NOUN
taxlaw-8981	470	23	purposes	purpose	NOUN
taxlaw-8981	470	24	.	.	PUNCT
taxlaw-8981	471	1	however	however	ADV
taxlaw-8981	471	2	,	,	PUNCT
taxlaw-8981	471	3	that	that	PRON
taxlaw-8981	471	4	would	would	AUX
taxlaw-8981	471	5	be	be	AUX
taxlaw-8981	471	6	extremely	extremely	ADV
taxlaw-8981	471	7	unlikely	unlikely	ADJ
taxlaw-8981	471	8	,	,	PUNCT
taxlaw-8981	471	9	at	at	ADP
taxlaw-8981	471	10	least	least	ADJ
taxlaw-8981	471	11	in	in	ADP
taxlaw-8981	471	12	states	state	NOUN
taxlaw-8981	471	13	that	that	PRON
taxlaw-8981	471	14	largely	largely	ADV
taxlaw-8981	471	15	conform	conform	VERB
taxlaw-8981	471	16	to	to	ADP
taxlaw-8981	471	17	federal	federal	ADJ
taxlaw-8981	471	18	tax	tax	NOUN
taxlaw-8981	471	19	law	law	NOUN
taxlaw-8981	471	20	,	,	PUNCT
taxlaw-8981	471	21	because	because	SCONJ
taxlaw-8981	471	22	no	no	DET
taxlaw-8981	471	23	state	state	NOUN
taxlaw-8981	471	24	’s	’s	PART
taxlaw-8981	471	25	basic	basic	ADJ
taxlaw-8981	471	26	standard	standard	ADJ
taxlaw-8981	471	27	deduction	deduction	NOUN
taxlaw-8981	471	28	exceeds	exceed	VERB
taxlaw-8981	471	29	the	the	DET
taxlaw-8981	471	30	federal	federal	ADJ
taxlaw-8981	471	31	standard	standard	PROPN
taxlaw-8981	471	32	deduction	deduction	NOUN
taxlaw-8981	471	33	.	.	PUNCT
taxlaw-8981	472	1	see	see	VERB
taxlaw-8981	472	2	morgan	morgan	PROPN
taxlaw-8981	472	3	scarboro	scarboro	PROPN
taxlaw-8981	472	4	,	,	PUNCT
taxlaw-8981	472	5	state	state	NOUN
taxlaw-8981	472	6	individual	individual	ADJ
taxlaw-8981	472	7	income	income	NOUN
taxlaw-8981	472	8	tax	tax	NOUN
taxlaw-8981	472	9	rates	rate	NOUN
taxlaw-8981	472	10	and	and	CCONJ
taxlaw-8981	472	11	brackets	bracket	NOUN
taxlaw-8981	472	12	for	for	ADP
taxlaw-8981	472	13	2018	2018	NUM
taxlaw-8981	472	14	,	,	PUNCT
taxlaw-8981	472	15	tax	tax	NOUN
taxlaw-8981	472	16	found	find	VERB
taxlaw-8981	472	17	.	.	PUNCT
taxlaw-8981	473	1	fiscal	fiscal	ADJ
taxlaw-8981	473	2	fact	fact	NOUN
taxlaw-8981	473	3	no	no	INTJ
taxlaw-8981	473	4	.	.	NOUN
taxlaw-8981	474	1	576	576	NUM
taxlaw-8981	474	2	(	(	PUNCT
taxlaw-8981	474	3	2018	2018	NUM
taxlaw-8981	474	4	)	)	PUNCT
taxlaw-8981	474	5	;	;	PUNCT
taxlaw-8981	474	6	katherine	katherine	PROPN
taxlaw-8981	474	7	loughead	loughead	PROPN
taxlaw-8981	474	8	&	&	CCONJ
taxlaw-8981	474	9	emma	emma	PROPN
taxlaw-8981	474	10	wei	wei	PROPN
taxlaw-8981	474	11	,	,	PUNCT
taxlaw-8981	474	12	state	state	NOUN
taxlaw-8981	474	13	individual	individual	ADJ
taxlaw-8981	474	14	income	income	NOUN
taxlaw-8981	474	15	tax	tax	NOUN
taxlaw-8981	474	16	rates	rate	NOUN
taxlaw-8981	474	17	and	and	CCONJ
taxlaw-8981	474	18	brackets	bracket	NOUN
taxlaw-8981	474	19	for	for	ADP
taxlaw-8981	474	20	2019	2019	NUM
taxlaw-8981	474	21	,	,	PUNCT
taxlaw-8981	474	22	tax	tax	NOUN
taxlaw-8981	474	23	found	find	VERB
taxlaw-8981	474	24	.	.	PUNCT
taxlaw-8981	475	1	fiscal	fiscal	ADJ
taxlaw-8981	475	2	fact	fact	NOUN
taxlaw-8981	475	3	no	no	INTJ
taxlaw-8981	475	4	.	.	NOUN
taxlaw-8981	476	1	643	643	NUM
taxlaw-8981	476	2	(	(	PUNCT
taxlaw-8981	476	3	2019	2019	NUM
taxlaw-8981	476	4	)	)	PUNCT
taxlaw-8981	477	1	;	;	PUNCT
taxlaw-8981	477	2	see	see	VERB
taxlaw-8981	477	3	also	also	ADV
taxlaw-8981	477	4	supra	supra	ADJ
taxlaw-8981	477	5	note	note	NOUN
taxlaw-8981	477	6	79	79	NUM
taxlaw-8981	477	7	.	.	PUNCT
taxlaw-8981	478	1	96	96	NUM
taxlaw-8981	478	2	h&r	h&r	PROPN
taxlaw-8981	478	3	block	block	NOUN
taxlaw-8981	478	4	,	,	PUNCT
taxlaw-8981	478	5	for	for	ADP
taxlaw-8981	478	6	example	example	NOUN
taxlaw-8981	478	7	,	,	PUNCT
taxlaw-8981	478	8	explicitly	explicitly	ADV
taxlaw-8981	478	9	flags	flag	VERB
taxlaw-8981	478	10	this	this	DET
taxlaw-8981	478	11	possibility	possibility	NOUN
taxlaw-8981	478	12	.	.	PUNCT
taxlaw-8981	479	1	see	see	VERB
taxlaw-8981	479	2	what	what	PRON
taxlaw-8981	479	3	is	be	AUX
taxlaw-8981	479	4	the	the	DET
taxlaw-8981	479	5	standard	standard	ADJ
taxlaw-8981	479	6	deduction	deduction	NOUN
taxlaw-8981	479	7	vs.	vs.	ADP
taxlaw-8981	479	8	itemized	itemize	VERB
taxlaw-8981	479	9	deduction	deduction	NOUN
taxlaw-8981	479	10	?	?	PUNCT
taxlaw-8981	479	11	,	,	PUNCT
taxlaw-8981	479	12	h&r	h&r	PROPN
taxlaw-8981	479	13	block	block	NOUN
taxlaw-8981	479	14	,	,	PUNCT
taxlaw-8981	479	15	https://www.hrblock.com/taxcenter/filing/adjustments-and-deductions/standard-vs-itemized-deductions/	https://www.hrblock.com/taxcenter/filing/adjustments-and-deductions/standard-vs-itemized-deductions/	PROPN
taxlaw-8981	480	1	[	[	X
taxlaw-8981	480	2	https://perma.cc/zw8z-hpft	https://perma.cc/zw8z-hpft	NOUN
taxlaw-8981	480	3	]	]	X
taxlaw-8981	480	4	(	(	PUNCT
taxlaw-8981	480	5	last	last	ADV
taxlaw-8981	480	6	visited	visit	VERB
taxlaw-8981	480	7	nov	nov	PROPN
taxlaw-8981	480	8	.	.	PROPN
taxlaw-8981	480	9	21	21	NUM
taxlaw-8981	480	10	,	,	PUNCT
taxlaw-8981	480	11	2021	2021	NUM
taxlaw-8981	480	12	)	)	PUNCT
taxlaw-8981	480	13	(	(	PUNCT
taxlaw-8981	480	14	“	"	PUNCT
taxlaw-8981	480	15	there	there	PRON
taxlaw-8981	480	16	’s	’	VERB
taxlaw-8981	480	17	one	one	NUM
taxlaw-8981	480	18	situation	situation	NOUN
taxlaw-8981	480	19	where	where	SCONJ
taxlaw-8981	480	20	you	you	PRON
taxlaw-8981	480	21	may	may	AUX
taxlaw-8981	480	22	want	want	VERB
taxlaw-8981	480	23	to	to	PART
taxlaw-8981	480	24	itemize	itemize	VERB
taxlaw-8981	480	25	deductions	deduction	NOUN
taxlaw-8981	480	26	even	even	ADV
taxlaw-8981	480	27	if	if	SCONJ
taxlaw-8981	480	28	your	your	PRON
taxlaw-8981	480	29	total	total	ADJ
taxlaw-8981	480	30	itemized	itemized	ADJ
taxlaw-8981	480	31	deductions	deduction	NOUN
taxlaw-8981	480	32	are	be	AUX
taxlaw-8981	480	33	less	less	ADJ
taxlaw-8981	480	34	than	than	ADP
taxlaw-8981	480	35	your	your	PRON
taxlaw-8981	480	36	standard	standard	ADJ
taxlaw-8981	480	37	deduction	deduction	NOUN
taxlaw-8981	480	38	.	.	PUNCT
taxlaw-8981	481	1	you	you	PRON
taxlaw-8981	481	2	might	might	AUX
taxlaw-8981	481	3	want	want	VERB
taxlaw-8981	481	4	to	to	PART
taxlaw-8981	481	5	do	do	VERB
taxlaw-8981	481	6	this	this	PRON
taxlaw-8981	481	7	if	if	SCONJ
taxlaw-8981	481	8	you	you	PRON
taxlaw-8981	481	9	’d	’d	NOUN
taxlaw-8981	481	10	pay	pay	VERB
taxlaw-8981	481	11	less	less	ADJ
taxlaw-8981	481	12	tax	tax	NOUN
taxlaw-8981	481	13	overall	overall	NOUN
taxlaw-8981	481	14	between	between	ADP
taxlaw-8981	481	15	your	your	PRON
taxlaw-8981	481	16	federal	federal	ADJ
taxlaw-8981	481	17	and	and	CCONJ
taxlaw-8981	481	18	state	state	NOUN
taxlaw-8981	481	19	taxes	taxis	NOUN
taxlaw-8981	481	20	.	.	PUNCT
taxlaw-8981	482	1	this	this	PRON
taxlaw-8981	482	2	can	can	AUX
taxlaw-8981	482	3	happen	happen	VERB
taxlaw-8981	482	4	if	if	SCONJ
taxlaw-8981	482	5	you	you	PRON
taxlaw-8981	482	6	itemize	itemize	VERB
taxlaw-8981	482	7	on	on	ADP
taxlaw-8981	482	8	your	your	PRON
taxlaw-8981	482	9	federal	federal	ADJ
taxlaw-8981	482	10	and	and	CCONJ
taxlaw-8981	482	11	state	state	NOUN
taxlaw-8981	482	12	returns	return	NOUN
taxlaw-8981	482	13	and	and	CCONJ
taxlaw-8981	482	14	get	get	VERB
taxlaw-8981	482	15	a	a	DET
taxlaw-8981	482	16	larger	large	ADJ
taxlaw-8981	482	17	tax	tax	NOUN
taxlaw-8981	482	18	benefit	benefit	NOUN
taxlaw-8981	482	19	than	than	SCONJ
taxlaw-8981	482	20	you	you	PRON
taxlaw-8981	482	21	would	would	AUX
taxlaw-8981	482	22	if	if	SCONJ
taxlaw-8981	482	23	you	you	PRON
taxlaw-8981	482	24	claimed	claim	VERB
taxlaw-8981	482	25	the	the	DET
taxlaw-8981	482	26	standard	standard	ADJ
taxlaw-8981	482	27	deduction	deduction	NOUN
taxlaw-8981	482	28	on	on	ADP
taxlaw-8981	482	29	your	your	PRON
taxlaw-8981	482	30	federal	federal	ADJ
taxlaw-8981	482	31	and	and	CCONJ
taxlaw-8981	482	32	state	state	NOUN
taxlaw-8981	482	33	returns	return	NOUN
taxlaw-8981	482	34	.	.	PUNCT
taxlaw-8981	482	35	”	"	PUNCT
taxlaw-8981	482	36	)	)	PUNCT
taxlaw-8981	482	37	.	.	PUNCT
taxlaw-8981	483	1	24	24	NUM
taxlaw-8981	483	2	columbia	columbia	PROPN
taxlaw-8981	483	3	journal	journal	PROPN
taxlaw-8981	483	4	of	of	ADP
taxlaw-8981	483	5	tax	tax	NOUN
taxlaw-8981	483	6	law	law	NOUN
taxlaw-8981	484	1	[	[	X
taxlaw-8981	484	2	vol	vol	NOUN
taxlaw-8981	484	3	:	:	PUNCT
taxlaw-8981	484	4	13:1	13:1	NUM
taxlaw-8981	484	5	amount	amount	NOUN
taxlaw-8981	484	6	of	of	ADP
taxlaw-8981	484	7	state	state	NOUN
taxlaw-8981	484	8	itemized	itemize	VERB
taxlaw-8981	484	9	deductions	deduction	NOUN
taxlaw-8981	484	10	)	)	PUNCT
taxlaw-8981	484	11	.	.	PUNCT
taxlaw-8981	485	1	97	97	NUM
taxlaw-8981	485	2	these	these	DET
taxlaw-8981	485	3	taxpayers	taxpayer	NOUN
taxlaw-8981	485	4	can	can	AUX
taxlaw-8981	485	5	not	not	PART
taxlaw-8981	485	6	make	make	VERB
taxlaw-8981	485	7	their	their	PRON
taxlaw-8981	485	8	preferred	preferred	ADJ
taxlaw-8981	485	9	itemization	itemization	NOUN
taxlaw-8981	485	10	choice	choice	NOUN
taxlaw-8981	485	11	for	for	ADP
taxlaw-8981	485	12	both	both	CCONJ
taxlaw-8981	485	13	federal	federal	ADJ
taxlaw-8981	485	14	and	and	CCONJ
taxlaw-8981	485	15	state	state	NOUN
taxlaw-8981	485	16	purposes	purpose	NOUN
taxlaw-8981	485	17	.	.	PUNCT
taxlaw-8981	486	1	they	they	PRON
taxlaw-8981	486	2	must	must	AUX
taxlaw-8981	486	3	make	make	VERB
taxlaw-8981	486	4	a	a	DET
taxlaw-8981	486	5	single	single	ADJ
taxlaw-8981	486	6	choice	choice	NOUN
taxlaw-8981	486	7	and	and	CCONJ
taxlaw-8981	486	8	either	either	CCONJ
taxlaw-8981	486	9	pay	pay	VERB
taxlaw-8981	486	10	extra	extra	ADJ
taxlaw-8981	486	11	in	in	ADP
taxlaw-8981	486	12	state	state	NOUN
taxlaw-8981	486	13	income	income	NOUN
taxlaw-8981	486	14	tax	tax	NOUN
taxlaw-8981	486	15	to	to	PART
taxlaw-8981	486	16	save	save	VERB
taxlaw-8981	486	17	even	even	ADV
taxlaw-8981	486	18	more	more	ADV
taxlaw-8981	486	19	in	in	ADP
taxlaw-8981	486	20	federal	federal	ADJ
taxlaw-8981	486	21	income	income	NOUN
taxlaw-8981	486	22	taxes	taxis	NOUN
taxlaw-8981	486	23	,	,	PUNCT
taxlaw-8981	486	24	or	or	CCONJ
taxlaw-8981	486	25	vice	vice	NOUN
taxlaw-8981	486	26	versa	versa	ADV
taxlaw-8981	486	27	.	.	PUNCT
taxlaw-8981	487	1	ultimately	ultimately	ADV
taxlaw-8981	487	2	,	,	PUNCT
taxlaw-8981	487	3	where	where	SCONJ
taxlaw-8981	487	4	a	a	DET
taxlaw-8981	487	5	state	state	NOUN
taxlaw-8981	487	6	requires	require	VERB
taxlaw-8981	487	7	itemization	itemization	NOUN
taxlaw-8981	487	8	uniformity	uniformity	NOUN
taxlaw-8981	487	9	,	,	PUNCT
taxlaw-8981	487	10	the	the	DET
taxlaw-8981	487	11	tax	tax	NOUN
taxlaw-8981	487	12	minimizing	minimizing	NOUN
taxlaw-8981	487	13	choice	choice	NOUN
taxlaw-8981	487	14	,	,	PUNCT
taxlaw-8981	487	15	on	on	ADP
taxlaw-8981	487	16	net	net	NOUN
taxlaw-8981	487	17	,	,	PUNCT
taxlaw-8981	487	18	is	be	AUX
taxlaw-8981	487	19	a	a	DET
taxlaw-8981	487	20	function	function	NOUN
taxlaw-8981	487	21	of	of	ADP
taxlaw-8981	487	22	(	(	PUNCT
taxlaw-8981	487	23	a	a	X
taxlaw-8981	487	24	)	)	PUNCT
taxlaw-8981	487	25	the	the	DET
taxlaw-8981	487	26	taxpayer	taxpayer	NOUN
taxlaw-8981	487	27	’s	’s	PART
taxlaw-8981	487	28	federal	federal	ADJ
taxlaw-8981	487	29	marginal	marginal	ADJ
taxlaw-8981	487	30	tax	tax	NOUN
taxlaw-8981	487	31	rate	rate	NOUN
taxlaw-8981	487	32	,	,	PUNCT
taxlaw-8981	487	33	(	(	PUNCT
taxlaw-8981	487	34	b	b	X
taxlaw-8981	487	35	)	)	PUNCT
taxlaw-8981	487	36	the	the	DET
taxlaw-8981	487	37	amount	amount	NOUN
taxlaw-8981	487	38	of	of	ADP
taxlaw-8981	487	39	the	the	DET
taxlaw-8981	487	40	taxpayer	taxpayer	NOUN
taxlaw-8981	487	41	’s	’s	PART
taxlaw-8981	487	42	federal	federal	ADJ
taxlaw-8981	487	43	itemized	itemize	VERB
taxlaw-8981	487	44	deductions	deduction	NOUN
taxlaw-8981	487	45	,	,	PUNCT
taxlaw-8981	487	46	(	(	PUNCT
taxlaw-8981	487	47	c	c	X
taxlaw-8981	487	48	)	)	PUNCT
taxlaw-8981	487	49	the	the	DET
taxlaw-8981	487	50	size	size	NOUN
taxlaw-8981	487	51	of	of	ADP
taxlaw-8981	487	52	the	the	DET
taxlaw-8981	487	53	federal	federal	ADJ
taxlaw-8981	487	54	standard	standard	PROPN
taxlaw-8981	487	55	deduction	deduction	NOUN
taxlaw-8981	487	56	,	,	PUNCT
taxlaw-8981	487	57	(	(	PUNCT
taxlaw-8981	487	58	d	d	X
taxlaw-8981	487	59	)	)	PUNCT
taxlaw-8981	487	60	the	the	DET
taxlaw-8981	487	61	taxpayer	taxpayer	NOUN
taxlaw-8981	487	62	’s	’s	PART
taxlaw-8981	487	63	state	state	PROPN
taxlaw-8981	487	64	marginal	marginal	ADJ
taxlaw-8981	487	65	tax	tax	NOUN
taxlaw-8981	487	66	rate	rate	NOUN
taxlaw-8981	487	67	,	,	PUNCT
taxlaw-8981	487	68	(	(	PUNCT
taxlaw-8981	487	69	e	e	X
taxlaw-8981	487	70	)	)	PUNCT
taxlaw-8981	487	71	the	the	DET
taxlaw-8981	487	72	amount	amount	NOUN
taxlaw-8981	487	73	of	of	ADP
taxlaw-8981	487	74	the	the	DET
taxlaw-8981	487	75	taxpayer	taxpayer	NOUN
taxlaw-8981	487	76	’s	’s	PART
taxlaw-8981	487	77	state	state	NOUN
taxlaw-8981	487	78	itemized	itemize	VERB
taxlaw-8981	487	79	deductions	deduction	NOUN
taxlaw-8981	487	80	,	,	PUNCT
taxlaw-8981	487	81	and	and	CCONJ
taxlaw-8981	487	82	(	(	PUNCT
taxlaw-8981	487	83	f	f	X
taxlaw-8981	487	84	)	)	PUNCT
taxlaw-8981	487	85	the	the	DET
taxlaw-8981	487	86	size	size	NOUN
taxlaw-8981	487	87	of	of	ADP
taxlaw-8981	487	88	the	the	DET
taxlaw-8981	487	89	state	state	NOUN
taxlaw-8981	487	90	standard	standard	NOUN
taxlaw-8981	487	91	deduction.98	deduction.98	VERB
taxlaw-8981	487	92	the	the	DET
taxlaw-8981	487	93	tcja	tcja	NOUN
taxlaw-8981	487	94	’s	’s	PART
taxlaw-8981	487	95	dramatic	dramatic	ADJ
taxlaw-8981	487	96	increase	increase	NOUN
taxlaw-8981	487	97	in	in	ADP
taxlaw-8981	487	98	the	the	DET
taxlaw-8981	487	99	size	size	NOUN
taxlaw-8981	487	100	of	of	ADP
taxlaw-8981	487	101	the	the	DET
taxlaw-8981	487	102	federal	federal	ADJ
taxlaw-8981	487	103	standard	standard	PROPN
taxlaw-8981	487	104	deduction	deduction	NOUN
taxlaw-8981	487	105	increased	increase	VERB
taxlaw-8981	487	106	the	the	DET
taxlaw-8981	487	107	net	net	ADJ
taxlaw-8981	487	108	benefit	benefit	NOUN
taxlaw-8981	487	109	to	to	ADP
taxlaw-8981	487	110	taxpayers	taxpayer	NOUN
taxlaw-8981	487	111	of	of	ADP
taxlaw-8981	487	112	taking	take	VERB
taxlaw-8981	487	113	the	the	DET
taxlaw-8981	487	114	standard	standard	ADJ
taxlaw-8981	487	115	deduction	deduction	NOUN
taxlaw-8981	487	116	,	,	PUNCT
taxlaw-8981	487	117	thereby	thereby	ADV
taxlaw-8981	487	118	increasing	increase	VERB
taxlaw-8981	487	119	the	the	DET
taxlaw-8981	487	120	economic	economic	ADJ
taxlaw-8981	487	121	incentive	incentive	NOUN
taxlaw-8981	487	122	to	to	PART
taxlaw-8981	487	123	take	take	VERB
taxlaw-8981	487	124	the	the	DET
taxlaw-8981	487	125	standard	standard	ADJ
taxlaw-8981	487	126	deduction	deduction	NOUN
taxlaw-8981	487	127	.	.	PUNCT
taxlaw-8981	488	1	thus	thus	ADV
taxlaw-8981	488	2	,	,	PUNCT
taxlaw-8981	488	3	the	the	DET
taxlaw-8981	488	4	federal	federal	ADJ
taxlaw-8981	488	5	itemization	itemization	NOUN
taxlaw-8981	488	6	rates	rate	NOUN
taxlaw-8981	488	7	for	for	ADP
taxlaw-8981	488	8	taxpayers	taxpayer	NOUN
taxlaw-8981	488	9	in	in	ADP
taxlaw-8981	488	10	nebraska	nebraska	PROPN
taxlaw-8981	488	11	and	and	CCONJ
taxlaw-8981	488	12	maryland	maryland	PROPN
taxlaw-8981	488	13	should	should	AUX
taxlaw-8981	488	14	be	be	AUX
taxlaw-8981	488	15	much	much	ADV
taxlaw-8981	488	16	lower	low	ADJ
taxlaw-8981	488	17	in	in	ADP
taxlaw-8981	488	18	2018	2018	NUM
taxlaw-8981	488	19	than	than	SCONJ
taxlaw-8981	488	20	they	they	PRON
taxlaw-8981	488	21	were	be	AUX
taxlaw-8981	488	22	for	for	ADP
taxlaw-8981	488	23	those	those	DET
taxlaw-8981	488	24	same	same	ADJ
taxlaw-8981	488	25	taxpayers	taxpayer	NOUN
taxlaw-8981	488	26	in	in	ADP
taxlaw-8981	488	27	2017.99	2017.99	NUM
taxlaw-8981	488	28	because	because	SCONJ
taxlaw-8981	488	29	these	these	DET
taxlaw-8981	488	30	states	state	NOUN
taxlaw-8981	488	31	require	require	VERB
taxlaw-8981	488	32	taxpayers	taxpayer	NOUN
taxlaw-8981	488	33	to	to	PART
taxlaw-8981	488	34	take	take	VERB
taxlaw-8981	488	35	the	the	DET
taxlaw-8981	488	36	standard	standard	ADJ
taxlaw-8981	488	37	deduction	deduction	NOUN
taxlaw-8981	488	38	for	for	ADP
taxlaw-8981	488	39	state	state	NOUN
taxlaw-8981	488	40	purposes	purpose	NOUN
taxlaw-8981	488	41	if	if	SCONJ
taxlaw-8981	488	42	they	they	PRON
taxlaw-8981	488	43	take	take	VERB
taxlaw-8981	488	44	the	the	DET
taxlaw-8981	488	45	standard	standard	ADJ
taxlaw-8981	488	46	deduction	deduction	NOUN
taxlaw-8981	488	47	for	for	ADP
taxlaw-8981	488	48	federal	federal	ADJ
taxlaw-8981	488	49	purposes	purpose	NOUN
taxlaw-8981	488	50	,	,	PUNCT
taxlaw-8981	488	51	an	an	DET
taxlaw-8981	488	52	increase	increase	NOUN
taxlaw-8981	488	53	in	in	ADP
taxlaw-8981	488	54	the	the	DET
taxlaw-8981	488	55	percentage	percentage	NOUN
taxlaw-8981	488	56	of	of	ADP
taxlaw-8981	488	57	taxpayers	taxpayer	NOUN
taxlaw-8981	488	58	taking	take	VERB
taxlaw-8981	488	59	the	the	DET
taxlaw-8981	488	60	standard	standard	ADJ
taxlaw-8981	488	61	deduction	deduction	NOUN
taxlaw-8981	488	62	for	for	ADP
taxlaw-8981	488	63	federal	federal	ADJ
taxlaw-8981	488	64	purposes	purpose	NOUN
taxlaw-8981	488	65	post	post	ADJ
taxlaw-8981	488	66	-	-	ADJ
taxlaw-8981	488	67	tcja	tcja	ADJ
taxlaw-8981	488	68	should	should	AUX
taxlaw-8981	488	69	also	also	ADV
taxlaw-8981	488	70	result	result	VERB
taxlaw-8981	488	71	in	in	ADP
taxlaw-8981	488	72	a	a	DET
taxlaw-8981	488	73	corresponding	correspond	VERB
taxlaw-8981	488	74	increase	increase	NOUN
taxlaw-8981	488	75	in	in	ADP
taxlaw-8981	488	76	the	the	DET
taxlaw-8981	488	77	percentage	percentage	NOUN
taxlaw-8981	488	78	of	of	ADP
taxlaw-8981	488	79	taxpayers	taxpayer	NOUN
taxlaw-8981	488	80	taking	take	VERB
taxlaw-8981	488	81	the	the	DET
taxlaw-8981	488	82	standard	standard	ADJ
taxlaw-8981	488	83	deduction	deduction	NOUN
taxlaw-8981	488	84	for	for	ADP
taxlaw-8981	488	85	state	state	NOUN
taxlaw-8981	488	86	purposes	purpose	NOUN
taxlaw-8981	488	87	.	.	PUNCT
taxlaw-8981	489	1	thus	thus	ADV
taxlaw-8981	489	2	,	,	PUNCT
taxlaw-8981	489	3	for	for	ADP
taxlaw-8981	489	4	taxpayers	taxpayer	NOUN
taxlaw-8981	489	5	in	in	ADP
taxlaw-8981	489	6	nebraska	nebraska	PROPN
taxlaw-8981	489	7	,	,	PUNCT
taxlaw-8981	489	8	maryland	maryland	PROPN
taxlaw-8981	489	9	and	and	CCONJ
taxlaw-8981	489	10	other	other	ADJ
taxlaw-8981	489	11	states	state	NOUN
taxlaw-8981	489	12	that	that	PRON
taxlaw-8981	489	13	require	require	VERB
taxlaw-8981	489	14	election	election	NOUN
taxlaw-8981	489	15	uniformity	uniformity	NOUN
taxlaw-8981	489	16	,	,	PUNCT
taxlaw-8981	489	17	both	both	CCONJ
taxlaw-8981	489	18	federal	federal	ADJ
taxlaw-8981	489	19	and	and	CCONJ
taxlaw-8981	489	20	state	state	NOUN
taxlaw-8981	489	21	itemization	itemization	NOUN
taxlaw-8981	489	22	rates	rate	NOUN
taxlaw-8981	489	23	would	would	AUX
taxlaw-8981	489	24	be	be	AUX
taxlaw-8981	489	25	expected	expect	VERB
taxlaw-8981	489	26	to	to	PART
taxlaw-8981	489	27	decline	decline	VERB
taxlaw-8981	489	28	after	after	ADP
taxlaw-8981	489	29	the	the	DET
taxlaw-8981	489	30	tcja	tcja	NOUN
taxlaw-8981	489	31	,	,	PUNCT
taxlaw-8981	489	32	and	and	CCONJ
taxlaw-8981	489	33	the	the	DET
taxlaw-8981	489	34	federal	federal	ADJ
taxlaw-8981	489	35	itemization	itemization	NOUN
taxlaw-8981	489	36	rate	rate	NOUN
taxlaw-8981	489	37	of	of	ADP
taxlaw-8981	489	38	each	each	DET
taxlaw-8981	489	39	state	state	NOUN
taxlaw-8981	489	40	’s	’s	PART
taxlaw-8981	489	41	taxpayers	taxpayer	NOUN
taxlaw-8981	489	42	should	should	AUX
taxlaw-8981	489	43	be	be	AUX
taxlaw-8981	489	44	approximately	approximately	ADV
taxlaw-8981	489	45	equal	equal	ADJ
taxlaw-8981	489	46	to	to	ADP
taxlaw-8981	489	47	the	the	DET
taxlaw-8981	489	48	state	state	NOUN
taxlaw-8981	489	49	itemization	itemization	NOUN
taxlaw-8981	489	50	rate	rate	NOUN
taxlaw-8981	489	51	.	.	PUNCT
taxlaw-8981	490	1	notwithstanding	notwithstanding	ADP
taxlaw-8981	490	2	the	the	DET
taxlaw-8981	490	3	foregoing	foregoing	NOUN
taxlaw-8981	490	4	,	,	PUNCT
taxlaw-8981	490	5	there	there	PRON
taxlaw-8981	490	6	is	be	VERB
taxlaw-8981	490	7	likely	likely	ADJ
taxlaw-8981	490	8	to	to	PART
taxlaw-8981	490	9	be	be	AUX
taxlaw-8981	490	10	some	some	DET
taxlaw-8981	490	11	variation	variation	NOUN
taxlaw-8981	490	12	in	in	ADP
taxlaw-8981	490	13	itemization	itemization	NOUN
taxlaw-8981	490	14	rates	rate	NOUN
taxlaw-8981	490	15	even	even	ADV
taxlaw-8981	490	16	among	among	ADP
taxlaw-8981	490	17	states	state	NOUN
taxlaw-8981	490	18	with	with	ADP
taxlaw-8981	490	19	the	the	DET
taxlaw-8981	490	20	same	same	ADJ
taxlaw-8981	490	21	itemization	itemization	NOUN
taxlaw-8981	490	22	election	election	NOUN
taxlaw-8981	490	23	uniformity	uniformity	NOUN
taxlaw-8981	490	24	rules	rule	NOUN
taxlaw-8981	490	25	.	.	PUNCT
taxlaw-8981	491	1	for	for	ADP
taxlaw-8981	491	2	example	example	NOUN
taxlaw-8981	491	3	,	,	PUNCT
taxlaw-8981	491	4	nebraska	nebraska	PROPN
taxlaw-8981	491	5	’s	’s	PART
taxlaw-8981	491	6	itemization	itemization	NOUN
taxlaw-8981	491	7	rate	rate	NOUN
taxlaw-8981	491	8	in	in	ADP
taxlaw-8981	491	9	2017	2017	NUM
taxlaw-8981	491	10	(	(	PUNCT
taxlaw-8981	491	11	~28	~28	NUM
taxlaw-8981	491	12	%	%	NOUN
taxlaw-8981	491	13	)	)	PUNCT
taxlaw-8981	491	14	was	be	AUX
taxlaw-8981	491	15	significantly	significantly	ADV
taxlaw-8981	491	16	lower	low	ADJ
taxlaw-8981	491	17	than	than	ADP
taxlaw-8981	491	18	maryland	maryland	NOUN
taxlaw-8981	491	19	’s	’s	PART
taxlaw-8981	491	20	(	(	PUNCT
taxlaw-8981	491	21	~46%).100	~46%).100	X
taxlaw-8981	491	22	although	although	SCONJ
taxlaw-8981	491	23	both	both	PRON
taxlaw-8981	491	24	would	would	AUX
taxlaw-8981	491	25	be	be	AUX
taxlaw-8981	491	26	expected	expect	VERB
taxlaw-8981	491	27	to	to	PART
taxlaw-8981	491	28	decline	decline	VERB
taxlaw-8981	491	29	97	97	NUM
taxlaw-8981	491	30	in	in	ADP
taxlaw-8981	491	31	states	state	NOUN
taxlaw-8981	491	32	that	that	PRON
taxlaw-8981	491	33	bind	bind	VERB
taxlaw-8981	491	34	taxpayers	taxpayer	NOUN
taxlaw-8981	491	35	only	only	ADV
taxlaw-8981	491	36	to	to	ADP
taxlaw-8981	491	37	their	their	PRON
taxlaw-8981	491	38	federal	federal	ADJ
taxlaw-8981	491	39	standard	standard	ADJ
taxlaw-8981	491	40	deduction	deduction	NOUN
taxlaw-8981	491	41	(	(	PUNCT
taxlaw-8981	491	42	rather	rather	ADV
taxlaw-8981	491	43	than	than	ADP
taxlaw-8981	491	44	fully	fully	ADV
taxlaw-8981	491	45	binding	bind	VERB
taxlaw-8981	491	46	them	they	PRON
taxlaw-8981	491	47	to	to	ADP
taxlaw-8981	491	48	their	their	PRON
taxlaw-8981	491	49	federal	federal	ADJ
taxlaw-8981	491	50	itemization	itemization	NOUN
taxlaw-8981	491	51	choices	choice	NOUN
taxlaw-8981	491	52	)	)	PUNCT
taxlaw-8981	491	53	,	,	PUNCT
taxlaw-8981	491	54	a	a	DET
taxlaw-8981	491	55	taxpayer	taxpayer	NOUN
taxlaw-8981	491	56	who	who	PRON
taxlaw-8981	491	57	prefers	prefer	VERB
taxlaw-8981	491	58	to	to	PART
taxlaw-8981	491	59	itemize	itemize	VERB
taxlaw-8981	491	60	for	for	ADP
taxlaw-8981	491	61	federal	federal	ADJ
taxlaw-8981	491	62	purposes	purpose	NOUN
taxlaw-8981	491	63	and	and	CCONJ
taxlaw-8981	491	64	take	take	VERB
taxlaw-8981	491	65	the	the	DET
taxlaw-8981	491	66	standard	standard	ADJ
taxlaw-8981	491	67	deduction	deduction	NOUN
taxlaw-8981	491	68	for	for	ADP
taxlaw-8981	491	69	state	state	NOUN
taxlaw-8981	491	70	purposes	purpose	NOUN
taxlaw-8981	491	71	may	may	AUX
taxlaw-8981	491	72	do	do	VERB
taxlaw-8981	491	73	so	so	ADV
taxlaw-8981	491	74	.	.	PUNCT
taxlaw-8981	492	1	98	98	NUM
taxlaw-8981	492	2	very	very	ADV
taxlaw-8981	492	3	generally	generally	ADV
taxlaw-8981	492	4	,	,	PUNCT
taxlaw-8981	492	5	the	the	DET
taxlaw-8981	492	6	following	follow	VERB
taxlaw-8981	492	7	formula	formula	NOUN
taxlaw-8981	492	8	can	can	AUX
taxlaw-8981	492	9	be	be	AUX
taxlaw-8981	492	10	used	use	VERB
taxlaw-8981	492	11	to	to	PART
taxlaw-8981	492	12	determine	determine	VERB
taxlaw-8981	492	13	whether	whether	SCONJ
taxlaw-8981	492	14	the	the	DET
taxlaw-8981	492	15	taxpayer	taxpayer	NOUN
taxlaw-8981	492	16	is	be	AUX
taxlaw-8981	492	17	better	well	ADJ
taxlaw-8981	492	18	off	off	ADV
taxlaw-8981	492	19	,	,	PUNCT
taxlaw-8981	492	20	on	on	ADP
taxlaw-8981	492	21	net	net	NOUN
taxlaw-8981	492	22	,	,	PUNCT
taxlaw-8981	492	23	itemizing	itemize	VERB
taxlaw-8981	492	24	or	or	CCONJ
taxlaw-8981	492	25	taking	take	VERB
taxlaw-8981	492	26	the	the	DET
taxlaw-8981	492	27	standard	standard	ADJ
taxlaw-8981	492	28	deduction	deduction	NOUN
taxlaw-8981	492	29	,	,	PUNCT
taxlaw-8981	492	30	assuming	assume	VERB
taxlaw-8981	492	31	that	that	SCONJ
taxlaw-8981	492	32	the	the	DET
taxlaw-8981	492	33	federal	federal	ADJ
taxlaw-8981	492	34	choice	choice	NOUN
taxlaw-8981	492	35	is	be	AUX
taxlaw-8981	492	36	binding	bind	VERB
taxlaw-8981	492	37	for	for	ADP
taxlaw-8981	492	38	state	state	NOUN
taxlaw-8981	492	39	purposes	purpose	NOUN
taxlaw-8981	492	40	.	.	PUNCT
taxlaw-8981	493	1	benefit	benefit	NOUN
taxlaw-8981	493	2	of	of	ADP
taxlaw-8981	493	3	itemizing	itemize	VERB
taxlaw-8981	493	4	for	for	ADP
taxlaw-8981	493	5	both	both	CCONJ
taxlaw-8981	493	6	federal	federal	ADJ
taxlaw-8981	493	7	and	and	CCONJ
taxlaw-8981	493	8	state	state	NOUN
taxlaw-8981	493	9	purposes	purpose	NOUN
taxlaw-8981	493	10	=	=	SYM
taxlaw-8981	493	11	state	state	NOUN
taxlaw-8981	493	12	marginal	marginal	ADJ
taxlaw-8981	493	13	tax	tax	NOUN
taxlaw-8981	493	14	rate	rate	NOUN
taxlaw-8981	493	15	*	*	PUNCT
taxlaw-8981	493	16	(	(	PUNCT
taxlaw-8981	493	17	state	state	NOUN
taxlaw-8981	493	18	itemized	itemize	VERB
taxlaw-8981	493	19	deductions	deduction	NOUN
taxlaw-8981	493	20	–	–	PUNCT
taxlaw-8981	493	21	state	state	NOUN
taxlaw-8981	493	22	standard	standard	ADJ
taxlaw-8981	493	23	deduction	deduction	NOUN
taxlaw-8981	493	24	)	)	PUNCT
taxlaw-8981	494	1	+	+	CCONJ
taxlaw-8981	494	2	federal	federal	ADJ
taxlaw-8981	494	3	marginal	marginal	ADJ
taxlaw-8981	494	4	tax	tax	NOUN
taxlaw-8981	494	5	rate	rate	NOUN
taxlaw-8981	494	6	*	*	PUNCT
taxlaw-8981	494	7	(	(	PUNCT
taxlaw-8981	494	8	federal	federal	ADJ
taxlaw-8981	494	9	itemized	itemize	VERB
taxlaw-8981	494	10	deductions	deduction	NOUN
taxlaw-8981	494	11	–	–	PUNCT
taxlaw-8981	494	12	federal	federal	ADJ
taxlaw-8981	494	13	standard	standard	ADJ
taxlaw-8981	494	14	deduction	deduction	NOUN
taxlaw-8981	494	15	)	)	PUNCT
taxlaw-8981	494	16	if	if	SCONJ
taxlaw-8981	494	17	the	the	DET
taxlaw-8981	494	18	benefit	benefit	NOUN
taxlaw-8981	494	19	of	of	ADP
taxlaw-8981	494	20	itemizing	itemizing	NOUN
taxlaw-8981	494	21	is	be	AUX
taxlaw-8981	494	22	positive	positive	ADJ
taxlaw-8981	494	23	,	,	PUNCT
taxlaw-8981	494	24	itemization	itemization	NOUN
taxlaw-8981	494	25	makes	make	VERB
taxlaw-8981	494	26	the	the	DET
taxlaw-8981	494	27	taxpayer	taxpayer	NOUN
taxlaw-8981	494	28	better	well	ADV
taxlaw-8981	494	29	off	off	ADV
taxlaw-8981	494	30	.	.	PUNCT
taxlaw-8981	495	1	if	if	SCONJ
taxlaw-8981	495	2	the	the	DET
taxlaw-8981	495	3	benefit	benefit	NOUN
taxlaw-8981	495	4	of	of	ADP
taxlaw-8981	495	5	itemizing	itemizing	NOUN
taxlaw-8981	495	6	is	be	AUX
taxlaw-8981	495	7	negative	negative	ADJ
taxlaw-8981	495	8	,	,	PUNCT
taxlaw-8981	495	9	taking	take	VERB
taxlaw-8981	495	10	the	the	DET
taxlaw-8981	495	11	standard	standard	ADJ
taxlaw-8981	495	12	deduction	deduction	NOUN
taxlaw-8981	495	13	makes	make	VERB
taxlaw-8981	495	14	the	the	DET
taxlaw-8981	495	15	taxpayer	taxpayer	NOUN
taxlaw-8981	495	16	better	well	ADV
taxlaw-8981	495	17	off	off	ADV
taxlaw-8981	495	18	.	.	PUNCT
taxlaw-8981	496	1	this	this	DET
taxlaw-8981	496	2	formula	formula	NOUN
taxlaw-8981	496	3	does	do	AUX
taxlaw-8981	496	4	not	not	PART
taxlaw-8981	496	5	consider	consider	VERB
taxlaw-8981	496	6	how	how	SCONJ
taxlaw-8981	496	7	the	the	DET
taxlaw-8981	496	8	itemization	itemization	NOUN
taxlaw-8981	496	9	choice	choice	NOUN
taxlaw-8981	496	10	’s	’s	PART
taxlaw-8981	496	11	impact	impact	NOUN
taxlaw-8981	496	12	on	on	ADP
taxlaw-8981	496	13	state	state	NOUN
taxlaw-8981	496	14	tax	tax	NOUN
taxlaw-8981	496	15	liability	liability	NOUN
taxlaw-8981	496	16	affects	affect	VERB
taxlaw-8981	496	17	the	the	DET
taxlaw-8981	496	18	taxpayer	taxpayer	NOUN
taxlaw-8981	496	19	’s	’s	PART
taxlaw-8981	496	20	salt	salt	NOUN
taxlaw-8981	496	21	deduction	deduction	NOUN
taxlaw-8981	496	22	and	and	CCONJ
taxlaw-8981	496	23	thus	thus	ADV
taxlaw-8981	496	24	the	the	DET
taxlaw-8981	496	25	taxpayer	taxpayer	NOUN
taxlaw-8981	496	26	’s	’s	PART
taxlaw-8981	496	27	desire	desire	NOUN
taxlaw-8981	496	28	to	to	PART
taxlaw-8981	496	29	itemize	itemize	VERB
taxlaw-8981	496	30	for	for	ADP
taxlaw-8981	496	31	federal	federal	ADJ
taxlaw-8981	496	32	purposes	purpose	NOUN
taxlaw-8981	496	33	.	.	PUNCT
taxlaw-8981	497	1	that	that	PRON
taxlaw-8981	497	2	said	say	VERB
taxlaw-8981	497	3	,	,	PUNCT
taxlaw-8981	497	4	this	this	DET
taxlaw-8981	497	5	consideration	consideration	NOUN
taxlaw-8981	497	6	may	may	AUX
taxlaw-8981	497	7	have	have	VERB
taxlaw-8981	497	8	a	a	DET
taxlaw-8981	497	9	limited	limited	ADJ
taxlaw-8981	497	10	or	or	CCONJ
taxlaw-8981	497	11	even	even	ADV
taxlaw-8981	497	12	no	no	DET
taxlaw-8981	497	13	effect	effect	NOUN
taxlaw-8981	497	14	if	if	SCONJ
taxlaw-8981	497	15	the	the	DET
taxlaw-8981	497	16	taxpayer	taxpayer	NOUN
taxlaw-8981	497	17	’s	’s	PART
taxlaw-8981	497	18	total	total	ADJ
taxlaw-8981	497	19	state	state	NOUN
taxlaw-8981	497	20	and	and	CCONJ
taxlaw-8981	497	21	local	local	ADJ
taxlaw-8981	497	22	taxes	taxis	NOUN
taxlaw-8981	497	23	paid	pay	VERB
taxlaw-8981	497	24	exceed	exceed	VERB
taxlaw-8981	497	25	the	the	DET
taxlaw-8981	497	26	$	$	SYM
taxlaw-8981	497	27	10,000	10,000	NUM
taxlaw-8981	497	28	cap	cap	NOUN
taxlaw-8981	497	29	.	.	PUNCT
taxlaw-8981	498	1	in	in	ADP
taxlaw-8981	498	2	addition	addition	NOUN
taxlaw-8981	498	3	,	,	PUNCT
taxlaw-8981	498	4	the	the	DET
taxlaw-8981	498	5	formula	formula	NOUN
taxlaw-8981	498	6	could	could	AUX
taxlaw-8981	498	7	take	take	VERB
taxlaw-8981	498	8	account	account	NOUN
taxlaw-8981	498	9	of	of	ADP
taxlaw-8981	498	10	the	the	DET
taxlaw-8981	498	11	impact	impact	NOUN
taxlaw-8981	498	12	of	of	ADP
taxlaw-8981	498	13	the	the	DET
taxlaw-8981	498	14	salt	salt	NOUN
taxlaw-8981	498	15	deduction	deduction	NOUN
taxlaw-8981	498	16	with	with	ADP
taxlaw-8981	498	17	slightly	slightly	ADV
taxlaw-8981	498	18	more	more	ADV
taxlaw-8981	498	19	complex	complex	ADJ
taxlaw-8981	498	20	math	math	NOUN
taxlaw-8981	498	21	.	.	PUNCT
taxlaw-8981	499	1	99	99	NUM
taxlaw-8981	499	2	even	even	ADV
taxlaw-8981	499	3	pre	pre	ADJ
taxlaw-8981	499	4	-	-	ADJ
taxlaw-8981	499	5	tcja	tcja	ADJ
taxlaw-8981	499	6	,	,	PUNCT
taxlaw-8981	499	7	taxpayers	taxpayer	NOUN
taxlaw-8981	499	8	with	with	ADP
taxlaw-8981	499	9	conflicting	conflicting	ADJ
taxlaw-8981	499	10	federal	federal	ADJ
taxlaw-8981	499	11	/	/	SYM
taxlaw-8981	499	12	state	state	NOUN
taxlaw-8981	499	13	itemization	itemization	NOUN
taxlaw-8981	499	14	preferences	preference	NOUN
taxlaw-8981	499	15	in	in	ADP
taxlaw-8981	499	16	states	state	NOUN
taxlaw-8981	499	17	that	that	PRON
taxlaw-8981	499	18	required	require	VERB
taxlaw-8981	499	19	election	election	NOUN
taxlaw-8981	499	20	uniformity	uniformity	NOUN
taxlaw-8981	499	21	may	may	AUX
taxlaw-8981	499	22	have	have	AUX
taxlaw-8981	499	23	opted	opt	VERB
taxlaw-8981	499	24	to	to	PART
taxlaw-8981	499	25	take	take	VERB
taxlaw-8981	499	26	the	the	DET
taxlaw-8981	499	27	standard	standard	ADJ
taxlaw-8981	499	28	deduction	deduction	NOUN
taxlaw-8981	499	29	for	for	ADP
taxlaw-8981	499	30	both	both	CCONJ
taxlaw-8981	499	31	federal	federal	ADJ
taxlaw-8981	499	32	and	and	CCONJ
taxlaw-8981	499	33	state	state	NOUN
taxlaw-8981	499	34	purposes	purpose	NOUN
taxlaw-8981	499	35	.	.	PUNCT
taxlaw-8981	500	1	by	by	ADP
taxlaw-8981	500	2	increasing	increase	VERB
taxlaw-8981	500	3	the	the	DET
taxlaw-8981	500	4	standard	standard	ADJ
taxlaw-8981	500	5	deduction	deduction	NOUN
taxlaw-8981	500	6	,	,	PUNCT
taxlaw-8981	500	7	limiting	limit	VERB
taxlaw-8981	500	8	itemized	itemize	VERB
taxlaw-8981	500	9	deductions	deduction	NOUN
taxlaw-8981	500	10	and	and	CCONJ
taxlaw-8981	500	11	lowering	lower	VERB
taxlaw-8981	500	12	tax	tax	NOUN
taxlaw-8981	500	13	rates	rate	NOUN
taxlaw-8981	500	14	,	,	PUNCT
taxlaw-8981	500	15	the	the	DET
taxlaw-8981	500	16	tcja	tcja	NOUN
taxlaw-8981	500	17	likely	likely	ADV
taxlaw-8981	500	18	just	just	ADV
taxlaw-8981	500	19	increased	increase	VERB
taxlaw-8981	500	20	the	the	DET
taxlaw-8981	500	21	incentive	incentive	NOUN
taxlaw-8981	500	22	to	to	PART
taxlaw-8981	500	23	take	take	VERB
taxlaw-8981	500	24	the	the	DET
taxlaw-8981	500	25	standard	standard	ADJ
taxlaw-8981	500	26	deduction	deduction	NOUN
taxlaw-8981	500	27	for	for	ADP
taxlaw-8981	500	28	both	both	CCONJ
taxlaw-8981	500	29	federal	federal	ADJ
taxlaw-8981	500	30	and	and	CCONJ
taxlaw-8981	500	31	state	state	NOUN
taxlaw-8981	500	32	purposes	purpose	NOUN
taxlaw-8981	500	33	.	.	PUNCT
taxlaw-8981	501	1	100	100	NUM
taxlaw-8981	501	2	comptroller	comptroller	NOUN
taxlaw-8981	501	3	of	of	ADP
taxlaw-8981	501	4	md	md	PROPN
taxlaw-8981	501	5	.	.	PROPN
taxlaw-8981	501	6	,	,	PUNCT
taxlaw-8981	501	7	income	income	NOUN
taxlaw-8981	501	8	tax	tax	NOUN
taxlaw-8981	501	9	summary	summary	NOUN
taxlaw-8981	501	10	report	report	NOUN
taxlaw-8981	501	11	:	:	PUNCT
taxlaw-8981	501	12	tax	tax	NOUN
taxlaw-8981	501	13	year	year	NOUN
taxlaw-8981	501	14	2017	2017	NUM
taxlaw-8981	501	15	,	,	PUNCT
taxlaw-8981	501	16	at	at	ADP
taxlaw-8981	501	17	3	3	NUM
taxlaw-8981	501	18	(	(	PUNCT
taxlaw-8981	501	19	2018	2018	NUM
taxlaw-8981	501	20	)	)	PUNCT
taxlaw-8981	501	21	,	,	PUNCT
taxlaw-8981	501	22	https://www.marylandtaxes.gov/reports/static-files/revenue/incometaxsummary/summary17.pdf	https://www.marylandtaxes.gov/reports/static-files/revenue/incometaxsummary/summary17.pdf	ADJ
taxlaw-8981	501	23	2021	2021	NUM
taxlaw-8981	501	24	]	]	PUNCT
taxlaw-8981	501	25	taxpayer	taxpayer	NOUN
taxlaw-8981	501	26	choices	choice	NOUN
taxlaw-8981	501	27	25	25	NUM
taxlaw-8981	501	28	substantially	substantially	ADV
taxlaw-8981	501	29	in	in	ADP
taxlaw-8981	501	30	2018	2018	NUM
taxlaw-8981	501	31	,	,	PUNCT
taxlaw-8981	501	32	nebraska	nebraska	PROPN
taxlaw-8981	501	33	’s	’s	PART
taxlaw-8981	501	34	itemization	itemization	NOUN
taxlaw-8981	501	35	rate	rate	NOUN
taxlaw-8981	501	36	would	would	AUX
taxlaw-8981	501	37	likely	likely	ADV
taxlaw-8981	501	38	remain	remain	VERB
taxlaw-8981	501	39	lower	low	ADJ
taxlaw-8981	501	40	than	than	ADP
taxlaw-8981	501	41	maryland	maryland	NOUN
taxlaw-8981	501	42	’s	’s	NOUN
taxlaw-8981	501	43	.	.	PUNCT
taxlaw-8981	502	1	in	in	ADP
taxlaw-8981	502	2	addition	addition	NOUN
taxlaw-8981	502	3	,	,	PUNCT
taxlaw-8981	502	4	the	the	DET
taxlaw-8981	502	5	decline	decline	NOUN
taxlaw-8981	502	6	in	in	ADP
taxlaw-8981	502	7	nebraska	nebraska	PROPN
taxlaw-8981	502	8	’s	’s	PART
taxlaw-8981	502	9	itemization	itemization	NOUN
taxlaw-8981	502	10	rate	rate	NOUN
taxlaw-8981	502	11	would	would	AUX
taxlaw-8981	502	12	probably	probably	ADV
taxlaw-8981	502	13	be	be	AUX
taxlaw-8981	502	14	more	more	ADV
taxlaw-8981	502	15	precipitous	precipitous	ADJ
taxlaw-8981	502	16	than	than	ADP
taxlaw-8981	502	17	maryland	maryland	NOUN
taxlaw-8981	502	18	’s	’s	NOUN
taxlaw-8981	502	19	.	.	PUNCT
taxlaw-8981	503	1	these	these	DET
taxlaw-8981	503	2	results	result	NOUN
taxlaw-8981	503	3	are	be	AUX
taxlaw-8981	503	4	likely	likely	ADJ
taxlaw-8981	503	5	to	to	PART
taxlaw-8981	503	6	be	be	AUX
taxlaw-8981	503	7	driven	drive	VERB
taxlaw-8981	503	8	by	by	ADP
taxlaw-8981	503	9	factors	factor	NOUN
taxlaw-8981	503	10	similar	similar	ADJ
taxlaw-8981	503	11	to	to	ADP
taxlaw-8981	503	12	those	those	PRON
taxlaw-8981	503	13	that	that	PRON
taxlaw-8981	503	14	caused	cause	VERB
taxlaw-8981	503	15	the	the	DET
taxlaw-8981	503	16	itemization	itemization	NOUN
taxlaw-8981	503	17	rate	rate	NOUN
taxlaw-8981	503	18	disparity	disparity	NOUN
taxlaw-8981	503	19	pre	pre	NOUN
taxlaw-8981	503	20	-	-	NOUN
taxlaw-8981	503	21	tcja	tcja	ADJ
taxlaw-8981	503	22	including	include	VERB
taxlaw-8981	503	23	(	(	PUNCT
taxlaw-8981	503	24	a	a	PRON
taxlaw-8981	503	25	)	)	PUNCT
taxlaw-8981	503	26	maryland	maryland	NOUN
taxlaw-8981	503	27	’s	’s	PART
taxlaw-8981	503	28	much	much	ADV
taxlaw-8981	503	29	lower	low	ADJ
taxlaw-8981	503	30	state	state	NOUN
taxlaw-8981	503	31	standard	standard	ADJ
taxlaw-8981	503	32	deduction	deduction	NOUN
taxlaw-8981	503	33	,	,	PUNCT
taxlaw-8981	503	34	(	(	PUNCT
taxlaw-8981	503	35	b	b	X
taxlaw-8981	503	36	)	)	PUNCT
taxlaw-8981	503	37	maryland	maryland	PROPN
taxlaw-8981	503	38	’s	’s	PART
taxlaw-8981	503	39	higher	high	ADJ
taxlaw-8981	503	40	total	total	ADJ
taxlaw-8981	503	41	state	state	NOUN
taxlaw-8981	503	42	and	and	CCONJ
taxlaw-8981	503	43	local	local	ADJ
taxlaw-8981	503	44	tax	tax	NOUN
taxlaw-8981	503	45	rate	rate	NOUN
taxlaw-8981	503	46	;	;	PUNCT
taxlaw-8981	503	47	(	(	PUNCT
taxlaw-8981	503	48	c	c	X
taxlaw-8981	503	49	)	)	PUNCT
taxlaw-8981	503	50	higher	high	ADJ
taxlaw-8981	503	51	household	household	NOUN
taxlaw-8981	503	52	income	income	NOUN
taxlaw-8981	503	53	in	in	ADP
taxlaw-8981	503	54	maryland	maryland	NOUN
taxlaw-8981	503	55	and	and	CCONJ
taxlaw-8981	503	56	higher	high	ADJ
taxlaw-8981	503	57	percentages	percentage	NOUN
taxlaw-8981	503	58	of	of	ADP
taxlaw-8981	503	59	maryland	maryland	NOUN
taxlaw-8981	503	60	taxpayers	taxpayer	NOUN
taxlaw-8981	503	61	in	in	ADP
taxlaw-8981	503	62	the	the	DET
taxlaw-8981	503	63	highest	high	ADJ
taxlaw-8981	503	64	income	income	NOUN
taxlaw-8981	503	65	categories	category	NOUN
taxlaw-8981	503	66	(	(	PUNCT
taxlaw-8981	503	67	noting	note	VERB
taxlaw-8981	503	68	that	that	SCONJ
taxlaw-8981	503	69	high	high	ADJ
taxlaw-8981	503	70	income	income	NOUN
taxlaw-8981	503	71	taxpayers	taxpayer	NOUN
taxlaw-8981	503	72	typically	typically	ADV
taxlaw-8981	503	73	itemize	itemize	VERB
taxlaw-8981	503	74	at	at	ADP
taxlaw-8981	503	75	higher	high	ADJ
taxlaw-8981	503	76	rates	rate	NOUN
taxlaw-8981	503	77	than	than	SCONJ
taxlaw-8981	503	78	do	do	VERB
taxlaw-8981	503	79	lower	low	ADJ
taxlaw-8981	503	80	income	income	NOUN
taxlaw-8981	503	81	taxpayers),101	taxpayers),101	PROPN
taxlaw-8981	503	82	and	and	CCONJ
taxlaw-8981	503	83	(	(	PUNCT
taxlaw-8981	503	84	d	d	NOUN
taxlaw-8981	503	85	)	)	PUNCT
taxlaw-8981	503	86	higher	high	ADJ
taxlaw-8981	503	87	average	average	ADJ
taxlaw-8981	503	88	home	home	NOUN
taxlaw-8981	503	89	prices	price	NOUN
taxlaw-8981	503	90	and	and	CCONJ
taxlaw-8981	503	91	mortgage	mortgage	NOUN
taxlaw-8981	503	92	payments	payment	NOUN
taxlaw-8981	503	93	in	in	ADP
taxlaw-8981	503	94	maryland102	maryland102	PROPN
taxlaw-8981	503	95	(	(	PUNCT
taxlaw-8981	503	96	which	which	PRON
taxlaw-8981	503	97	would	would	AUX
taxlaw-8981	503	98	be	be	AUX
taxlaw-8981	503	99	expected	expect	VERB
taxlaw-8981	503	100	to	to	PART
taxlaw-8981	503	101	lead	lead	VERB
taxlaw-8981	503	102	to	to	ADP
taxlaw-8981	503	103	higher	high	ADJ
taxlaw-8981	503	104	home	home	NOUN
taxlaw-8981	503	105	mortgage	mortgage	NOUN
taxlaw-8981	503	106	interest	interest	NOUN
taxlaw-8981	503	107	deductions	deduction	NOUN
taxlaw-8981	503	108	and	and	CCONJ
taxlaw-8981	503	109	total	total	ADJ
taxlaw-8981	503	110	itemized	itemize	VERB
taxlaw-8981	503	111	deductions	deduction	NOUN
taxlaw-8981	503	112	)	)	PUNCT
taxlaw-8981	503	113	in	in	ADP
taxlaw-8981	503	114	maryland	maryland	PROPN
taxlaw-8981	503	115	.	.	PUNCT
taxlaw-8981	504	1	table	table	NOUN
taxlaw-8981	504	2	2	2	NUM
taxlaw-8981	504	3	provides	provide	VERB
taxlaw-8981	504	4	a	a	DET
taxlaw-8981	504	5	comparison	comparison	NOUN
taxlaw-8981	504	6	for	for	ADP
taxlaw-8981	504	7	some	some	PRON
taxlaw-8981	504	8	of	of	ADP
taxlaw-8981	504	9	these	these	DET
taxlaw-8981	504	10	numbers	number	NOUN
taxlaw-8981	504	11	.	.	PUNCT
taxlaw-8981	505	1	table	table	NOUN
taxlaw-8981	505	2	2	2	NUM
taxlaw-8981	505	3	.	.	PUNCT
taxlaw-8981	505	4	basic	basic	ADJ
taxlaw-8981	505	5	tax	tax	NOUN
taxlaw-8981	505	6	&	&	CCONJ
taxlaw-8981	505	7	income	income	PROPN
taxlaw-8981	505	8	data	data	PROPN
taxlaw-8981	505	9	:	:	PUNCT
taxlaw-8981	505	10	nebraska	nebraska	PROPN
taxlaw-8981	505	11	and	and	CCONJ
taxlaw-8981	505	12	maryland	maryland	PROPN
taxlaw-8981	505	13	nebraska103	nebraska103	PROPN
taxlaw-8981	505	14	maryland104	maryland104	PROPN
taxlaw-8981	505	15	2017	2017	NUM
taxlaw-8981	505	16	2018	2018	NUM
taxlaw-8981	505	17	2017	2017	NUM
taxlaw-8981	505	18	2018	2018	NUM
taxlaw-8981	505	19	standard	standard	ADJ
taxlaw-8981	505	20	deduction	deduction	NOUN
taxlaw-8981	505	21	(	(	PUNCT
taxlaw-8981	505	22	single	single	ADJ
taxlaw-8981	505	23	)	)	PUNCT
taxlaw-8981	505	24	$	$	SYM
taxlaw-8981	505	25	6,350	6,350	NUM
taxlaw-8981	505	26	$	$	SYM
taxlaw-8981	505	27	6,750	6,750	NUM
taxlaw-8981	505	28	standard	standard	ADJ
taxlaw-8981	505	29	deduction	deduction	NOUN
taxlaw-8981	505	30	(	(	PUNCT
taxlaw-8981	505	31	single	single	ADJ
taxlaw-8981	505	32	)	)	PUNCT
taxlaw-8981	505	33	max	max	NOUN
taxlaw-8981	505	34	of	of	ADP
taxlaw-8981	505	35	$	$	SYM
taxlaw-8981	505	36	2,000	2,000	NUM
taxlaw-8981	505	37	max	max	NOUN
taxlaw-8981	505	38	of	of	ADP
taxlaw-8981	505	39	$	$	SYM
taxlaw-8981	505	40	2,250	2,250	NUM
taxlaw-8981	505	41	standard	standard	ADJ
taxlaw-8981	505	42	deduction	deduction	NOUN
taxlaw-8981	505	43	(	(	PUNCT
taxlaw-8981	505	44	mfj	mfj	PROPN
taxlaw-8981	505	45	)	)	PUNCT
taxlaw-8981	505	46	$	$	SYM
taxlaw-8981	505	47	12,700	12,700	NUM
taxlaw-8981	505	48	$	$	SYM
taxlaw-8981	505	49	13,500	13,500	NUM
taxlaw-8981	505	50	standard	standard	ADJ
taxlaw-8981	505	51	deduction	deduction	NOUN
taxlaw-8981	505	52	(	(	PUNCT
taxlaw-8981	505	53	mfj	mfj	PROPN
taxlaw-8981	505	54	)	)	PUNCT
taxlaw-8981	505	55	max	max	PROPN
taxlaw-8981	505	56	of	of	ADP
taxlaw-8981	505	57	$	$	SYM
taxlaw-8981	505	58	4,000	4,000	NUM
taxlaw-8981	505	59	max	max	NOUN
taxlaw-8981	505	60	of	of	ADP
taxlaw-8981	505	61	$	$	SYM
taxlaw-8981	505	62	4,500	4,500	NUM
taxlaw-8981	505	63	[	[	NOUN
taxlaw-8981	505	64	https://perma.cc/vea4-km3p	https://perma.cc/vea4-km3p	X
taxlaw-8981	505	65	]	]	X
taxlaw-8981	505	66	;	;	PUNCT
taxlaw-8981	505	67	individual	individual	ADJ
taxlaw-8981	505	68	income	income	NOUN
taxlaw-8981	505	69	tax	tax	NOUN
taxlaw-8981	505	70	data	datum	NOUN
taxlaw-8981	505	71	by	by	ADP
taxlaw-8981	505	72	size	size	NOUN
taxlaw-8981	505	73	of	of	ADP
taxlaw-8981	505	74	agi	agi	PROPN
taxlaw-8981	505	75	,	,	PUNCT
taxlaw-8981	505	76	tax	tax	NOUN
taxlaw-8981	505	77	year	year	NOUN
taxlaw-8981	505	78	2017	2017	NUM
taxlaw-8981	505	79	table	table	NOUN
taxlaw-8981	505	80	b4	b4	NOUN
taxlaw-8981	505	81	,	,	PUNCT
taxlaw-8981	505	82	neb	neb	PROPN
taxlaw-8981	505	83	.	.	PROPN
taxlaw-8981	505	84	dep’t	dep’t	PROPN
taxlaw-8981	505	85	of	of	ADP
taxlaw-8981	505	86	revenue	revenue	NOUN
taxlaw-8981	505	87	,	,	PUNCT
taxlaw-8981	505	88	https://revenue.nebraska.gov/research/statistics/nebraska-statisticsincome	https://revenue.nebraska.gov/research/statistics/nebraska-statisticsincome	PROPN
taxlaw-8981	506	1	[	[	X
taxlaw-8981	506	2	https://perma.cc/	https://perma.cc/	PROPN
taxlaw-8981	506	3	t39l-3f4a	t39l-3f4a	NOUN
taxlaw-8981	506	4	]	]	PUNCT
taxlaw-8981	506	5	(	(	PUNCT
taxlaw-8981	506	6	last	last	ADV
taxlaw-8981	506	7	visited	visit	VERB
taxlaw-8981	506	8	nov	nov	PROPN
taxlaw-8981	506	9	.	.	PROPN
taxlaw-8981	506	10	21	21	NUM
taxlaw-8981	506	11	,	,	PUNCT
taxlaw-8981	506	12	2021	2021	NUM
taxlaw-8981	506	13	)	)	PUNCT
taxlaw-8981	506	14	;	;	PUNCT
taxlaw-8981	506	15	and	and	CCONJ
taxlaw-8981	506	16	author	author	NOUN
taxlaw-8981	506	17	calculations	calculation	NOUN
taxlaw-8981	506	18	.	.	PUNCT
taxlaw-8981	507	1	101	101	NUM
taxlaw-8981	507	2	see	see	VERB
taxlaw-8981	507	3	table	table	NOUN
taxlaw-8981	507	4	2	2	NUM
taxlaw-8981	507	5	.	.	NOUN
taxlaw-8981	507	6	102	102	NUM
taxlaw-8981	507	7	in	in	ADP
taxlaw-8981	507	8	2018	2018	NUM
taxlaw-8981	507	9	,	,	PUNCT
taxlaw-8981	507	10	the	the	DET
taxlaw-8981	507	11	median	median	ADJ
taxlaw-8981	507	12	home	home	NOUN
taxlaw-8981	507	13	mortgage	mortgage	NOUN
taxlaw-8981	507	14	payment	payment	NOUN
taxlaw-8981	507	15	was	be	AUX
taxlaw-8981	507	16	$	$	SYM
taxlaw-8981	507	17	1,352	1,352	NUM
taxlaw-8981	507	18	in	in	ADP
taxlaw-8981	507	19	nebraska	nebraska	PROPN
taxlaw-8981	507	20	and	and	CCONJ
taxlaw-8981	507	21	$	$	SYM
taxlaw-8981	507	22	1,987	1,987	NUM
taxlaw-8981	507	23	in	in	ADP
taxlaw-8981	507	24	maryland	maryland	PROPN
taxlaw-8981	507	25	.	.	PUNCT
taxlaw-8981	508	1	liz	liz	PROPN
taxlaw-8981	508	2	knueven	knueven	PROPN
taxlaw-8981	508	3	,	,	PUNCT
taxlaw-8981	508	4	the	the	DET
taxlaw-8981	508	5	average	average	ADJ
taxlaw-8981	508	6	monthly	monthly	ADJ
taxlaw-8981	508	7	mortgage	mortgage	NOUN
taxlaw-8981	508	8	payment	payment	NOUN
taxlaw-8981	508	9	by	by	ADP
taxlaw-8981	508	10	state	state	NOUN
taxlaw-8981	508	11	,	,	PUNCT
taxlaw-8981	508	12	city	city	NOUN
taxlaw-8981	508	13	,	,	PUNCT
taxlaw-8981	508	14	and	and	CCONJ
taxlaw-8981	508	15	year	year	NOUN
taxlaw-8981	508	16	,	,	PUNCT
taxlaw-8981	508	17	bus	bus	NOUN
taxlaw-8981	508	18	.	.	PUNCT
taxlaw-8981	508	19	insider	insider	PROPN
taxlaw-8981	508	20	(	(	PUNCT
taxlaw-8981	508	21	aug	aug	PROPN
taxlaw-8981	508	22	.	.	PROPN
taxlaw-8981	508	23	6	6	NUM
taxlaw-8981	508	24	,	,	PUNCT
taxlaw-8981	508	25	2020	2020	NUM
taxlaw-8981	508	26	)	)	PUNCT
taxlaw-8981	508	27	,	,	PUNCT
taxlaw-8981	508	28	https://www.businessinsider.com/personal-finance/average-mortgagepayment	https://www.businessinsider.com/personal-finance/average-mortgagepayment	NOUN
taxlaw-8981	508	29	#	#	NOUN
taxlaw-8981	508	30	mortgage	mortgage	NOUN
taxlaw-8981	508	31	-	-	PUNCT
taxlaw-8981	508	32	payments	payment	NOUN
taxlaw-8981	508	33	-	-	PUNCT
taxlaw-8981	508	34	by	by	ADP
taxlaw-8981	508	35	-	-	PUNCT
taxlaw-8981	508	36	state	state	NOUN
taxlaw-8981	508	37	[	[	X
taxlaw-8981	508	38	https://perma.cc/87u7-42sa	https://perma.cc/87u7-42sa	X
taxlaw-8981	508	39	]	]	X
taxlaw-8981	508	40	(	(	PUNCT
taxlaw-8981	508	41	using	use	VERB
taxlaw-8981	508	42	data	datum	NOUN
taxlaw-8981	508	43	from	from	ADP
taxlaw-8981	508	44	the	the	DET
taxlaw-8981	508	45	census	census	NOUN
taxlaw-8981	508	46	bureau	bureau	NOUN
taxlaw-8981	508	47	’s	’s	PART
taxlaw-8981	508	48	2018	2018	NUM
taxlaw-8981	508	49	american	american	ADJ
taxlaw-8981	508	50	community	community	NOUN
taxlaw-8981	508	51	survey	survey	NOUN
taxlaw-8981	508	52	)	)	PUNCT
taxlaw-8981	508	53	.	.	PUNCT
taxlaw-8981	509	1	median	median	ADJ
taxlaw-8981	509	2	home	home	NOUN
taxlaw-8981	509	3	value	value	NOUN
taxlaw-8981	509	4	,	,	PUNCT
taxlaw-8981	509	5	as	as	ADP
taxlaw-8981	509	6	of	of	ADP
taxlaw-8981	509	7	an	an	DET
taxlaw-8981	509	8	article	article	NOUN
taxlaw-8981	509	9	published	publish	VERB
taxlaw-8981	509	10	in	in	ADP
taxlaw-8981	509	11	early	early	ADJ
taxlaw-8981	509	12	2020	2020	NUM
taxlaw-8981	509	13	,	,	PUNCT
taxlaw-8981	509	14	was	be	AUX
taxlaw-8981	509	15	$	$	SYM
taxlaw-8981	509	16	175,884	175,884	NUM
taxlaw-8981	509	17	in	in	ADP
taxlaw-8981	509	18	nebraska	nebraska	PROPN
taxlaw-8981	509	19	and	and	CCONJ
taxlaw-8981	509	20	$	$	SYM
taxlaw-8981	509	21	308,041	308,041	NUM
taxlaw-8981	509	22	in	in	ADP
taxlaw-8981	509	23	maryland	maryland	PROPN
taxlaw-8981	509	24	.	.	PUNCT
taxlaw-8981	510	1	marissa	marissa	PROPN
taxlaw-8981	510	2	perino	perino	PROPN
taxlaw-8981	510	3	&	&	CCONJ
taxlaw-8981	510	4	dominicmadori	dominicmadori	PROPN
taxlaw-8981	510	5	davis	davis	PROPN
taxlaw-8981	510	6	,	,	PUNCT
taxlaw-8981	510	7	here	here	ADV
taxlaw-8981	510	8	’s	’	VERB
taxlaw-8981	510	9	the	the	DET
taxlaw-8981	510	10	typical	typical	ADJ
taxlaw-8981	510	11	home	home	NOUN
taxlaw-8981	510	12	price	price	NOUN
taxlaw-8981	510	13	in	in	ADP
taxlaw-8981	510	14	every	every	DET
taxlaw-8981	510	15	state	state	NOUN
taxlaw-8981	510	16	—	—	PUNCT
taxlaw-8981	510	17	and	and	CCONJ
taxlaw-8981	510	18	what	what	PRON
taxlaw-8981	510	19	you	you	PRON
taxlaw-8981	510	20	can	can	AUX
taxlaw-8981	510	21	actually	actually	ADV
taxlaw-8981	510	22	get	get	VERB
taxlaw-8981	510	23	for	for	ADP
taxlaw-8981	510	24	that	that	DET
taxlaw-8981	510	25	money	money	NOUN
taxlaw-8981	510	26	,	,	PUNCT
taxlaw-8981	510	27	bus	bus	NOUN
taxlaw-8981	510	28	.	.	PUNCT
taxlaw-8981	510	29	insider	insider	PROPN
taxlaw-8981	510	30	(	(	PUNCT
taxlaw-8981	510	31	apr	apr	PROPN
taxlaw-8981	510	32	.	.	PROPN
taxlaw-8981	510	33	2020	2020	NUM
taxlaw-8981	510	34	)	)	PUNCT
taxlaw-8981	510	35	,	,	PUNCT
taxlaw-8981	510	36	https://www.businessinsider.com/average-home-prices-inevery-state-washington-dc-2019-6	https://www.businessinsider.com/average-home-prices-inevery-state-washington-dc-2019-6	PROPN
taxlaw-8981	511	1	[	[	X
taxlaw-8981	511	2	https://perma.cc/jr7t-l2vl	https://perma.cc/jr7t-l2vl	X
taxlaw-8981	511	3	]	]	X
taxlaw-8981	511	4	(	(	PUNCT
taxlaw-8981	511	5	using	use	VERB
taxlaw-8981	511	6	zillow	zillow	NOUN
taxlaw-8981	511	7	data	datum	NOUN
taxlaw-8981	511	8	)	)	PUNCT
taxlaw-8981	511	9	.	.	PUNCT
taxlaw-8981	512	1	hillary	hillary	PROPN
taxlaw-8981	512	2	hoffower	hoffower	PROPN
taxlaw-8981	512	3	&	&	CCONJ
taxlaw-8981	512	4	libertina	libertina	PROPN
taxlaw-8981	512	5	brandt	brandt	PROPN
taxlaw-8981	512	6	,	,	PUNCT
taxlaw-8981	512	7	the	the	DET
taxlaw-8981	512	8	most	most	ADV
taxlaw-8981	512	9	expensive	expensive	ADJ
taxlaw-8981	512	10	and	and	CCONJ
taxlaw-8981	512	11	affordable	affordable	ADJ
taxlaw-8981	512	12	states	state	NOUN
taxlaw-8981	512	13	to	to	PART
taxlaw-8981	512	14	buy	buy	VERB
taxlaw-8981	512	15	a	a	DET
taxlaw-8981	512	16	house	house	NOUN
taxlaw-8981	512	17	,	,	PUNCT
taxlaw-8981	512	18	ranked	rank	VERB
taxlaw-8981	512	19	,	,	PUNCT
taxlaw-8981	512	20	bus	bus	NOUN
taxlaw-8981	512	21	.	.	PUNCT
taxlaw-8981	513	1	insider	insider	PROPN
taxlaw-8981	513	2	(	(	PUNCT
taxlaw-8981	513	3	apr	apr	PROPN
taxlaw-8981	513	4	.	.	PROPN
taxlaw-8981	513	5	2019	2019	NUM
taxlaw-8981	513	6	)	)	PUNCT
taxlaw-8981	513	7	,	,	PUNCT
taxlaw-8981	513	8	https://www.businessinsider.com/cost-to-buy-a-house-in-every-stateranked-2018-8	https://www.businessinsider.com/cost-to-buy-a-house-in-every-stateranked-2018-8	VERB
taxlaw-8981	514	1	[	[	X
taxlaw-8981	514	2	https://perma.cc/ra7d-ggn6	https://perma.cc/ra7d-ggn6	X
taxlaw-8981	514	3	]	]	X
taxlaw-8981	514	4	(	(	PUNCT
taxlaw-8981	514	5	using	use	VERB
taxlaw-8981	514	6	zillow	zillow	NOUN
taxlaw-8981	514	7	data	datum	NOUN
taxlaw-8981	514	8	to	to	PART
taxlaw-8981	514	9	report	report	VERB
taxlaw-8981	514	10	that	that	SCONJ
taxlaw-8981	514	11	the	the	DET
taxlaw-8981	514	12	median	median	ADJ
taxlaw-8981	514	13	listing	listing	NOUN
taxlaw-8981	514	14	price	price	NOUN
taxlaw-8981	514	15	was	be	AUX
taxlaw-8981	514	16	$	$	SYM
taxlaw-8981	514	17	215,000	215,000	NUM
taxlaw-8981	514	18	in	in	ADP
taxlaw-8981	514	19	nebraska	nebraska	PROPN
taxlaw-8981	514	20	and	and	CCONJ
taxlaw-8981	514	21	$	$	SYM
taxlaw-8981	514	22	329,989	329,989	NUM
taxlaw-8981	514	23	in	in	ADP
taxlaw-8981	514	24	maryland	maryland	NOUN
taxlaw-8981	514	25	)	)	PUNCT
taxlaw-8981	514	26	.	.	PUNCT
taxlaw-8981	515	1	103	103	NUM
taxlaw-8981	515	2	chronology	chronology	NOUN
taxlaw-8981	515	3	of	of	ADP
taxlaw-8981	515	4	nebraska	nebraska	PROPN
taxlaw-8981	515	5	tax	tax	NOUN
taxlaw-8981	515	6	rates	rate	NOUN
taxlaw-8981	515	7	–	–	PUNCT
taxlaw-8981	515	8	1993	1993	NUM
taxlaw-8981	515	9	to	to	PART
taxlaw-8981	515	10	present	present	VERB
taxlaw-8981	515	11	:	:	PUNCT
taxlaw-8981	515	12	table	table	NOUN
taxlaw-8981	515	13	1	1	NUM
taxlaw-8981	515	14	,	,	PUNCT
taxlaw-8981	515	15	income	income	NOUN
taxlaw-8981	515	16	and	and	CCONJ
taxlaw-8981	515	17	sales	sale	NOUN
taxlaw-8981	515	18	tax	tax	NOUN
taxlaw-8981	515	19	,	,	PUNCT
taxlaw-8981	515	20	neb	neb	PROPN
taxlaw-8981	515	21	.	.	PROPN
taxlaw-8981	515	22	dep’t	dep’t	PROPN
taxlaw-8981	515	23	of	of	ADP
taxlaw-8981	515	24	revenue	revenue	NOUN
taxlaw-8981	515	25	,	,	PUNCT
taxlaw-8981	515	26	https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/research/	https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/research/	ADJ
taxlaw-8981	515	27	chronology/4607table1.pdf	chronology/4607table1.pdf	NOUN
taxlaw-8981	515	28	[	[	X
taxlaw-8981	515	29	https://perma.cc/89cb-vj4z	https://perma.cc/89cb-vj4z	X
taxlaw-8981	515	30	]	]	X
taxlaw-8981	515	31	(	(	PUNCT
taxlaw-8981	515	32	last	last	ADV
taxlaw-8981	515	33	visited	visit	VERB
taxlaw-8981	515	34	nov	nov	PROPN
taxlaw-8981	515	35	.	.	PROPN
taxlaw-8981	515	36	21	21	NUM
taxlaw-8981	515	37	,	,	PUNCT
taxlaw-8981	515	38	2021	2021	NUM
taxlaw-8981	515	39	)	)	PUNCT
taxlaw-8981	515	40	(	(	PUNCT
taxlaw-8981	515	41	listing	list	VERB
taxlaw-8981	515	42	income	income	NOUN
taxlaw-8981	515	43	tax	tax	NOUN
taxlaw-8981	515	44	rate	rate	NOUN
taxlaw-8981	515	45	data	datum	NOUN
taxlaw-8981	515	46	,	,	PUNCT
taxlaw-8981	515	47	income	income	NOUN
taxlaw-8981	515	48	tax	tax	NOUN
taxlaw-8981	515	49	bracket	bracket	NOUN
taxlaw-8981	515	50	data	datum	NOUN
taxlaw-8981	515	51	,	,	PUNCT
taxlaw-8981	515	52	and	and	CCONJ
taxlaw-8981	515	53	standard	standard	ADJ
taxlaw-8981	515	54	deduction	deduction	NOUN
taxlaw-8981	515	55	amounts	amount	NOUN
taxlaw-8981	515	56	by	by	ADP
taxlaw-8981	515	57	year	year	NOUN
taxlaw-8981	515	58	)	)	PUNCT
taxlaw-8981	515	59	.	.	PUNCT
taxlaw-8981	516	1	104	104	NUM
taxlaw-8981	516	2	comptroller	comptroller	NOUN
taxlaw-8981	516	3	of	of	ADP
taxlaw-8981	516	4	md	md	PROPN
taxlaw-8981	516	5	.	.	PROPN
taxlaw-8981	516	6	,	,	PUNCT
taxlaw-8981	516	7	maryland	maryland	PROPN
taxlaw-8981	516	8	:	:	PUNCT
taxlaw-8981	516	9	2017	2017	NUM
taxlaw-8981	516	10	state	state	NOUN
taxlaw-8981	516	11	&	&	CCONJ
taxlaw-8981	516	12	local	local	ADJ
taxlaw-8981	516	13	tax	tax	NOUN
taxlaw-8981	516	14	forms	form	NOUN
taxlaw-8981	516	15	&	&	CCONJ
taxlaw-8981	516	16	instructions	instruction	NOUN
taxlaw-8981	516	17	12	12	NUM
taxlaw-8981	516	18	(	(	PUNCT
taxlaw-8981	516	19	2018	2018	NUM
taxlaw-8981	516	20	)	)	PUNCT
taxlaw-8981	516	21	,	,	PUNCT
taxlaw-8981	516	22	https://www.marylandtaxes.gov/forms/17_forms/resident_booklet.pdf	https://www.marylandtaxes.gov/forms/17_forms/resident_booklet.pdf	VERB
taxlaw-8981	516	23	[	[	X
taxlaw-8981	516	24	https://perma.cc/	https://perma.cc/	VERB
taxlaw-8981	516	25	yt55	yt55	PROPN
taxlaw-8981	516	26	-	-	PUNCT
taxlaw-8981	516	27	b92d	b92d	PROPN
taxlaw-8981	516	28	]	]	PUNCT
taxlaw-8981	516	29	(	(	PUNCT
taxlaw-8981	516	30	last	last	ADV
taxlaw-8981	516	31	visited	visit	VERB
taxlaw-8981	516	32	nov	nov	PROPN
taxlaw-8981	516	33	.	.	PROPN
taxlaw-8981	516	34	21	21	NUM
taxlaw-8981	516	35	,	,	PUNCT
taxlaw-8981	516	36	2021	2021	NUM
taxlaw-8981	516	37	)	)	PUNCT
taxlaw-8981	516	38	;	;	PUNCT
taxlaw-8981	516	39	comptroller	comptroller	NOUN
taxlaw-8981	516	40	of	of	ADP
taxlaw-8981	516	41	md	md	PROPN
taxlaw-8981	516	42	.	.	PROPN
taxlaw-8981	516	43	,	,	PUNCT
taxlaw-8981	516	44	maryland	maryland	PROPN
taxlaw-8981	516	45	:	:	PUNCT
taxlaw-8981	516	46	2018	2018	NUM
taxlaw-8981	516	47	state	state	NOUN
taxlaw-8981	516	48	&	&	CCONJ
taxlaw-8981	516	49	local	local	ADJ
taxlaw-8981	516	50	tax	tax	NOUN
taxlaw-8981	516	51	forms	form	NOUN
taxlaw-8981	516	52	&	&	CCONJ
taxlaw-8981	516	53	instructions	instruction	NOUN
taxlaw-8981	516	54	12	12	NUM
taxlaw-8981	516	55	,	,	PUNCT
taxlaw-8981	516	56	https://www.marylandtaxes.gov/forms/18_forms/	https://www.marylandtaxes.gov/forms/18_forms/	X
taxlaw-8981	517	1	resident_booklet	resident_booklet	NOUN
taxlaw-8981	517	2	.	.	PUNCT
taxlaw-8981	518	1	pdf	pdf	NOUN
taxlaw-8981	519	1	[	[	X
taxlaw-8981	519	2	https://perma.cc/	https://perma.cc/	VERB
taxlaw-8981	519	3	uk8zj3vb	uk8zj3vb	PROPN
taxlaw-8981	519	4	]	]	X
taxlaw-8981	519	5	(	(	PUNCT
taxlaw-8981	519	6	last	last	ADV
taxlaw-8981	519	7	visited	visit	VERB
taxlaw-8981	519	8	nov	nov	PROPN
taxlaw-8981	519	9	.	.	PROPN
taxlaw-8981	519	10	21	21	NUM
taxlaw-8981	519	11	,	,	PUNCT
taxlaw-8981	519	12	2021	2021	NUM
taxlaw-8981	519	13	)	)	PUNCT
taxlaw-8981	519	14	.	.	PUNCT
taxlaw-8981	520	1	26	26	NUM
taxlaw-8981	520	2	columbia	columbia	PROPN
taxlaw-8981	520	3	journal	journal	PROPN
taxlaw-8981	520	4	of	of	ADP
taxlaw-8981	520	5	tax	tax	NOUN
taxlaw-8981	520	6	law	law	NOUN
taxlaw-8981	521	1	[	[	X
taxlaw-8981	521	2	vol	vol	NOUN
taxlaw-8981	521	3	:	:	PUNCT
taxlaw-8981	521	4	13:1	13:1	NUM
taxlaw-8981	521	5	top	top	ADJ
taxlaw-8981	521	6	income	income	NOUN
taxlaw-8981	521	7	tax	tax	NOUN
taxlaw-8981	521	8	rate	rate	NOUN
taxlaw-8981	521	9	6.84	6.84	NUM
taxlaw-8981	521	10	%	%	NOUN
taxlaw-8981	521	11	top	top	ADJ
taxlaw-8981	521	12	income	income	NOUN
taxlaw-8981	521	13	tax	tax	NOUN
taxlaw-8981	521	14	rate	rate	NOUN
taxlaw-8981	521	15	8.95	8.95	NUM
taxlaw-8981	521	16	%	%	NOUN
taxlaw-8981	521	17	(	(	PUNCT
taxlaw-8981	521	18	including	include	VERB
taxlaw-8981	521	19	county	county	NOUN
taxlaw-8981	521	20	level	level	NOUN
taxlaw-8981	521	21	tax)105	tax)105	NOUN
taxlaw-8981	521	22	median	median	ADJ
taxlaw-8981	521	23	household	household	NOUN
taxlaw-8981	521	24	income106	income106	PROPN
taxlaw-8981	521	25	$	$	SYM
taxlaw-8981	521	26	60,847	60,847	NUM
taxlaw-8981	521	27	$	$	SYM
taxlaw-8981	521	28	59,566	59,566	NUM
taxlaw-8981	521	29	median	median	ADJ
taxlaw-8981	521	30	household	household	NOUN
taxlaw-8981	521	31	income	income	NOUN
taxlaw-8981	521	32	$	$	SYM
taxlaw-8981	521	33	82,747	82,747	NUM
taxlaw-8981	521	34	$	$	SYM
taxlaw-8981	521	35	83,242	83,242	NUM
taxlaw-8981	521	36	%	%	NOUN
taxlaw-8981	521	37	of	of	ADP
taxlaw-8981	521	38	taxpayers	taxpayer	NOUN
taxlaw-8981	521	39	with	with	ADP
taxlaw-8981	521	40	agi>$200k107	agi>$200k107	ADJ
taxlaw-8981	521	41	3.6	3.6	NUM
taxlaw-8981	521	42	%	%	NOUN
taxlaw-8981	521	43	4.0	4.0	NUM
taxlaw-8981	521	44	%	%	NOUN
taxlaw-8981	521	45	%	%	NOUN
taxlaw-8981	521	46	of	of	ADP
taxlaw-8981	521	47	taxpayers	taxpayer	NOUN
taxlaw-8981	521	48	with	with	ADP
taxlaw-8981	521	49	agi>$200k	agi>$200k	NOUN
taxlaw-8981	521	50	6.6	6.6	NUM
taxlaw-8981	521	51	%	%	NOUN
taxlaw-8981	521	52	7.1	7.1	NUM
taxlaw-8981	521	53	%	%	NOUN
taxlaw-8981	521	54	%	%	NOUN
taxlaw-8981	521	55	of	of	ADP
taxlaw-8981	521	56	taxpayers	taxpayer	NOUN
taxlaw-8981	521	57	with	with	ADP
taxlaw-8981	521	58	agi>$100k108	agi>$100k108	ADP
taxlaw-8981	521	59	16.7	16.7	NUM
taxlaw-8981	521	60	%	%	NOUN
taxlaw-8981	521	61	18.1	18.1	NUM
taxlaw-8981	521	62	%	%	NOUN
taxlaw-8981	521	63	%	%	NOUN
taxlaw-8981	521	64	of	of	ADP
taxlaw-8981	521	65	taxpayers	taxpayer	NOUN
taxlaw-8981	521	66	with	with	ADP
taxlaw-8981	521	67	agi>$100k	agi>$100k	NOUN
taxlaw-8981	521	68	23.4	23.4	NUM
taxlaw-8981	521	69	%	%	NOUN
taxlaw-8981	521	70	24.5	24.5	NUM
taxlaw-8981	521	71	%	%	NOUN
taxlaw-8981	521	72	in	in	ADP
taxlaw-8981	521	73	addition	addition	NOUN
taxlaw-8981	521	74	,	,	PUNCT
taxlaw-8981	521	75	nebraska	nebraska	PROPN
taxlaw-8981	521	76	’s	’s	PART
taxlaw-8981	521	77	and	and	CCONJ
taxlaw-8981	521	78	maryland	maryland	PROPN
taxlaw-8981	521	79	’s	’s	PART
taxlaw-8981	521	80	itemization	itemization	NOUN
taxlaw-8981	521	81	uniformity	uniformity	NOUN
taxlaw-8981	521	82	requirements	requirement	NOUN
taxlaw-8981	521	83	are	be	AUX
taxlaw-8981	521	84	expected	expect	VERB
taxlaw-8981	521	85	to	to	PART
taxlaw-8981	521	86	impact	impact	VERB
taxlaw-8981	521	87	not	not	PART
taxlaw-8981	521	88	just	just	ADV
taxlaw-8981	521	89	state	state	NOUN
taxlaw-8981	521	90	itemization	itemization	NOUN
taxlaw-8981	521	91	rates	rate	NOUN
taxlaw-8981	521	92	,	,	PUNCT
taxlaw-8981	521	93	but	but	CCONJ
taxlaw-8981	521	94	also	also	ADV
taxlaw-8981	521	95	federal	federal	ADJ
taxlaw-8981	521	96	itemization	itemization	NOUN
taxlaw-8981	521	97	rates	rate	NOUN
taxlaw-8981	521	98	.	.	PUNCT
taxlaw-8981	522	1	this	this	PRON
taxlaw-8981	522	2	is	be	AUX
taxlaw-8981	522	3	because	because	SCONJ
taxlaw-8981	522	4	,	,	PUNCT
taxlaw-8981	522	5	where	where	SCONJ
taxlaw-8981	522	6	a	a	DET
taxlaw-8981	522	7	state	state	NOUN
taxlaw-8981	522	8	allows	allow	VERB
taxlaw-8981	522	9	a	a	DET
taxlaw-8981	522	10	taxpayer	taxpayer	NOUN
taxlaw-8981	522	11	to	to	PART
taxlaw-8981	522	12	itemize	itemize	VERB
taxlaw-8981	522	13	for	for	ADP
taxlaw-8981	522	14	state	state	NOUN
taxlaw-8981	522	15	purposes	purpose	NOUN
taxlaw-8981	522	16	only	only	ADV
taxlaw-8981	522	17	if	if	SCONJ
taxlaw-8981	522	18	they	they	PRON
taxlaw-8981	522	19	also	also	ADV
taxlaw-8981	522	20	itemize	itemize	VERB
taxlaw-8981	522	21	for	for	ADP
taxlaw-8981	522	22	federal	federal	ADJ
taxlaw-8981	522	23	purposes	purpose	NOUN
taxlaw-8981	522	24	,	,	PUNCT
taxlaw-8981	522	25	some	some	DET
taxlaw-8981	522	26	taxpayers	taxpayer	NOUN
taxlaw-8981	522	27	likely	likely	ADV
taxlaw-8981	522	28	conclude	conclude	VERB
taxlaw-8981	522	29	that	that	SCONJ
taxlaw-8981	522	30	the	the	DET
taxlaw-8981	522	31	benefit	benefit	NOUN
taxlaw-8981	522	32	of	of	ADP
taxlaw-8981	522	33	itemizing	itemize	VERB
taxlaw-8981	522	34	for	for	ADP
taxlaw-8981	522	35	state	state	NOUN
taxlaw-8981	522	36	purposes	purpose	NOUN
taxlaw-8981	522	37	(	(	PUNCT
taxlaw-8981	522	38	i.e.	i.e.	X
taxlaw-8981	522	39	,	,	PUNCT
taxlaw-8981	522	40	state	state	NOUN
taxlaw-8981	522	41	income	income	NOUN
taxlaw-8981	522	42	taxes	taxis	NOUN
taxlaw-8981	522	43	saved	save	VERB
taxlaw-8981	522	44	)	)	PUNCT
taxlaw-8981	522	45	exceeds	exceed	VERB
taxlaw-8981	522	46	the	the	DET
taxlaw-8981	522	47	cost	cost	NOUN
taxlaw-8981	522	48	of	of	ADP
taxlaw-8981	522	49	itemizing	itemize	VERB
taxlaw-8981	522	50	for	for	ADP
taxlaw-8981	522	51	federal	federal	ADJ
taxlaw-8981	522	52	purposes	purpose	NOUN
taxlaw-8981	522	53	(	(	PUNCT
taxlaw-8981	522	54	i.e.	i.e.	X
taxlaw-8981	522	55	,	,	PUNCT
taxlaw-8981	522	56	extra	extra	ADJ
taxlaw-8981	522	57	federal	federal	ADJ
taxlaw-8981	522	58	income	income	NOUN
taxlaw-8981	522	59	taxes	taxis	NOUN
taxlaw-8981	522	60	paid	pay	VERB
taxlaw-8981	522	61	)	)	PUNCT
taxlaw-8981	522	62	.	.	PUNCT
taxlaw-8981	523	1	as	as	ADP
taxlaw-8981	523	2	a	a	DET
taxlaw-8981	523	3	result	result	NOUN
taxlaw-8981	523	4	,	,	PUNCT
taxlaw-8981	523	5	such	such	DET
taxlaw-8981	523	6	a	a	DET
taxlaw-8981	523	7	taxpayer	taxpayer	NOUN
taxlaw-8981	523	8	should	should	AUX
taxlaw-8981	523	9	itemize	itemize	VERB
taxlaw-8981	523	10	for	for	ADP
taxlaw-8981	523	11	federal	federal	ADJ
taxlaw-8981	523	12	purposes	purpose	NOUN
taxlaw-8981	523	13	so	so	SCONJ
taxlaw-8981	523	14	they	they	PRON
taxlaw-8981	523	15	can	can	AUX
taxlaw-8981	523	16	itemize	itemize	VERB
taxlaw-8981	523	17	for	for	ADP
taxlaw-8981	523	18	state	state	NOUN
taxlaw-8981	523	19	purposes	purpose	NOUN
taxlaw-8981	523	20	.	.	PUNCT
taxlaw-8981	524	1	the	the	DET
taxlaw-8981	524	2	number	number	NOUN
taxlaw-8981	524	3	and	and	CCONJ
taxlaw-8981	524	4	percentage	percentage	NOUN
taxlaw-8981	524	5	of	of	ADP
taxlaw-8981	524	6	such	such	ADJ
taxlaw-8981	524	7	taxpayers	taxpayer	NOUN
taxlaw-8981	524	8	would	would	AUX
taxlaw-8981	524	9	be	be	AUX
taxlaw-8981	524	10	expected	expect	VERB
taxlaw-8981	524	11	to	to	PART
taxlaw-8981	524	12	increase	increase	VERB
taxlaw-8981	524	13	after	after	ADP
taxlaw-8981	524	14	the	the	DET
taxlaw-8981	524	15	tcja	tcja	NOUN
taxlaw-8981	524	16	in	in	ADP
taxlaw-8981	524	17	states	state	NOUN
taxlaw-8981	524	18	like	like	ADP
taxlaw-8981	524	19	nebraska	nebraska	PROPN
taxlaw-8981	524	20	and	and	CCONJ
taxlaw-8981	524	21	maryland	maryland	PROPN
taxlaw-8981	524	22	,	,	PUNCT
taxlaw-8981	524	23	where	where	SCONJ
taxlaw-8981	524	24	the	the	DET
taxlaw-8981	524	25	tcja	tcja	NOUN
taxlaw-8981	524	26	’s	’s	PART
taxlaw-8981	524	27	increase	increase	NOUN
taxlaw-8981	524	28	in	in	ADP
taxlaw-8981	524	29	the	the	DET
taxlaw-8981	524	30	federal	federal	ADJ
taxlaw-8981	524	31	standard	standard	PROPN
taxlaw-8981	524	32	deduction	deduction	NOUN
taxlaw-8981	524	33	was	be	AUX
taxlaw-8981	524	34	not	not	PART
taxlaw-8981	524	35	accompanied	accompany	VERB
taxlaw-8981	524	36	by	by	ADP
taxlaw-8981	524	37	a	a	DET
taxlaw-8981	524	38	commensurate	commensurate	ADJ
taxlaw-8981	524	39	increase	increase	NOUN
taxlaw-8981	524	40	in	in	ADP
taxlaw-8981	524	41	the	the	DET
taxlaw-8981	524	42	state	state	NOUN
taxlaw-8981	524	43	’s	’s	PART
taxlaw-8981	524	44	standard	standard	ADJ
taxlaw-8981	524	45	deduction	deduction	NOUN
taxlaw-8981	524	46	.	.	PUNCT
taxlaw-8981	525	1	109	109	NUM
taxlaw-8981	525	2	this	this	PRON
taxlaw-8981	525	3	is	be	AUX
taxlaw-8981	525	4	particularly	particularly	ADV
taxlaw-8981	525	5	likely	likely	ADV
taxlaw-8981	525	6	given	give	VERB
taxlaw-8981	525	7	the	the	DET
taxlaw-8981	525	8	tcja	tcja	NOUN
taxlaw-8981	525	9	’s	’s	PART
taxlaw-8981	525	10	reduction	reduction	NOUN
taxlaw-8981	525	11	in	in	ADP
taxlaw-8981	525	12	individual	individual	ADJ
taxlaw-8981	525	13	income	income	NOUN
taxlaw-8981	525	14	tax	tax	NOUN
taxlaw-8981	525	15	rates	rate	NOUN
taxlaw-8981	525	16	,	,	PUNCT
taxlaw-8981	525	17	which	which	PRON
taxlaw-8981	525	18	means	mean	VERB
taxlaw-8981	525	19	that	that	SCONJ
taxlaw-8981	525	20	the	the	DET
taxlaw-8981	525	21	value	value	NOUN
taxlaw-8981	525	22	of	of	ADP
taxlaw-8981	525	23	federal	federal	ADJ
taxlaw-8981	525	24	deductions	deduction	NOUN
taxlaw-8981	525	25	was	be	AUX
taxlaw-8981	525	26	smaller	small	ADJ
taxlaw-8981	525	27	in	in	ADP
taxlaw-8981	525	28	2018	2018	NUM
taxlaw-8981	525	29	than	than	SCONJ
taxlaw-8981	525	30	it	it	PRON
taxlaw-8981	525	31	was	be	AUX
taxlaw-8981	525	32	in	in	ADP
taxlaw-8981	525	33	2017	2017	NUM
taxlaw-8981	525	34	.	.	PUNCT
taxlaw-8981	526	1	105	105	NUM
taxlaw-8981	526	2	maryland	maryland	NOUN
taxlaw-8981	526	3	imposes	impose	VERB
taxlaw-8981	526	4	state	state	NOUN
taxlaw-8981	526	5	income	income	NOUN
taxlaw-8981	526	6	tax	tax	NOUN
taxlaw-8981	526	7	at	at	ADP
taxlaw-8981	526	8	a	a	DET
taxlaw-8981	526	9	top	top	ADJ
taxlaw-8981	526	10	rate	rate	NOUN
taxlaw-8981	526	11	of	of	ADP
taxlaw-8981	526	12	5.75	5.75	NUM
taxlaw-8981	526	13	%	%	NOUN
taxlaw-8981	526	14	,	,	PUNCT
taxlaw-8981	526	15	and	and	CCONJ
taxlaw-8981	526	16	maryland	maryland	NOUN
taxlaw-8981	526	17	counties	county	NOUN
taxlaw-8981	526	18	also	also	ADV
taxlaw-8981	526	19	impose	impose	VERB
taxlaw-8981	526	20	an	an	DET
taxlaw-8981	526	21	additional	additional	ADJ
taxlaw-8981	526	22	county	county	NOUN
taxlaw-8981	526	23	(	(	PUNCT
taxlaw-8981	526	24	or	or	CCONJ
taxlaw-8981	526	25	city	city	NOUN
taxlaw-8981	526	26	)	)	PUNCT
taxlaw-8981	526	27	level	level	NOUN
taxlaw-8981	526	28	tax	tax	NOUN
taxlaw-8981	526	29	on	on	ADP
taxlaw-8981	526	30	a	a	DET
taxlaw-8981	526	31	taxpayer	taxpayer	NOUN
taxlaw-8981	526	32	’s	’s	PART
taxlaw-8981	526	33	state	state	NOUN
taxlaw-8981	526	34	taxable	taxable	ADJ
taxlaw-8981	526	35	income	income	NOUN
taxlaw-8981	526	36	.	.	PUNCT
taxlaw-8981	527	1	the	the	DET
taxlaw-8981	527	2	maryland	maryland	PROPN
taxlaw-8981	527	3	state	state	PROPN
taxlaw-8981	527	4	tax	tax	NOUN
taxlaw-8981	527	5	authority	authority	NOUN
taxlaw-8981	527	6	collects	collect	VERB
taxlaw-8981	527	7	this	this	DET
taxlaw-8981	527	8	county	county	NOUN
taxlaw-8981	527	9	-	-	PUNCT
taxlaw-8981	527	10	level	level	NOUN
taxlaw-8981	527	11	income	income	NOUN
taxlaw-8981	527	12	tax	tax	NOUN
taxlaw-8981	527	13	for	for	ADP
taxlaw-8981	527	14	the	the	DET
taxlaw-8981	527	15	counties	county	NOUN
taxlaw-8981	527	16	to	to	PART
taxlaw-8981	527	17	assist	assist	VERB
taxlaw-8981	527	18	local	local	ADJ
taxlaw-8981	527	19	governments	government	NOUN
taxlaw-8981	527	20	.	.	PUNCT
taxlaw-8981	528	1	the	the	DET
taxlaw-8981	528	2	additional	additional	ADJ
taxlaw-8981	528	3	county	county	NOUN
taxlaw-8981	528	4	level	level	NOUN
taxlaw-8981	528	5	income	income	NOUN
taxlaw-8981	528	6	tax	tax	NOUN
taxlaw-8981	528	7	ranges	range	VERB
taxlaw-8981	528	8	from	from	ADP
taxlaw-8981	528	9	2.25	2.25	NUM
taxlaw-8981	528	10	%	%	NOUN
taxlaw-8981	528	11	to	to	PART
taxlaw-8981	528	12	3.2	3.2	NUM
taxlaw-8981	528	13	%	%	NOUN
taxlaw-8981	528	14	,	,	PUNCT
taxlaw-8981	528	15	for	for	ADP
taxlaw-8981	528	16	a	a	DET
taxlaw-8981	528	17	combined	combine	VERB
taxlaw-8981	528	18	top	top	ADJ
taxlaw-8981	528	19	rate	rate	NOUN
taxlaw-8981	528	20	of	of	ADP
taxlaw-8981	528	21	between	between	ADP
taxlaw-8981	528	22	8	8	NUM
taxlaw-8981	528	23	%	%	NOUN
taxlaw-8981	528	24	and	and	CCONJ
taxlaw-8981	528	25	8.95	8.95	NUM
taxlaw-8981	528	26	%	%	NOUN
taxlaw-8981	528	27	of	of	ADP
taxlaw-8981	528	28	state	state	NOUN
taxlaw-8981	528	29	/	/	SYM
taxlaw-8981	528	30	local	local	ADJ
taxlaw-8981	528	31	income	income	NOUN
taxlaw-8981	528	32	tax	tax	NOUN
taxlaw-8981	528	33	.	.	PUNCT
taxlaw-8981	529	1	tax	tax	NOUN
taxlaw-8981	529	2	rates	rate	NOUN
taxlaw-8981	529	3	maryland	maryland	PROPN
taxlaw-8981	529	4	income	income	NOUN
taxlaw-8981	529	5	tax	tax	NOUN
taxlaw-8981	529	6	rates	rate	NOUN
taxlaw-8981	529	7	and	and	CCONJ
taxlaw-8981	529	8	brackets	bracket	NOUN
taxlaw-8981	529	9	,	,	PUNCT
taxlaw-8981	529	10	comptroller	comptroller	NOUN
taxlaw-8981	529	11	of	of	ADP
taxlaw-8981	529	12	md	md	PROPN
taxlaw-8981	529	13	.	.	PROPN
taxlaw-8981	529	14	,	,	PUNCT
taxlaw-8981	529	15	https://www.marylandtaxes.gov/individual/income/tax-info/taxrates.php	https://www.marylandtaxes.gov/individual/income/tax-info/taxrates.php	PROPN
taxlaw-8981	530	1	[	[	X
taxlaw-8981	530	2	https://perma.cc/g2kj-taac	https://perma.cc/g2kj-taac	X
taxlaw-8981	530	3	]	]	X
taxlaw-8981	530	4	(	(	PUNCT
taxlaw-8981	530	5	last	last	ADV
taxlaw-8981	530	6	visited	visit	VERB
taxlaw-8981	530	7	oct	oct	PROPN
taxlaw-8981	530	8	.	.	PROPN
taxlaw-8981	530	9	8	8	NUM
taxlaw-8981	530	10	,	,	PUNCT
taxlaw-8981	530	11	2021	2021	NUM
taxlaw-8981	530	12	)	)	PUNCT
taxlaw-8981	530	13	.	.	PUNCT
taxlaw-8981	531	1	thanks	thank	NOUN
taxlaw-8981	531	2	to	to	ADP
taxlaw-8981	531	3	neil	neil	PROPN
taxlaw-8981	531	4	buchanan	buchanan	PROPN
taxlaw-8981	531	5	for	for	ADP
taxlaw-8981	531	6	his	his	PRON
taxlaw-8981	531	7	insights	insight	NOUN
taxlaw-8981	531	8	about	about	ADP
taxlaw-8981	531	9	county	county	NOUN
taxlaw-8981	531	10	-	-	PUNCT
taxlaw-8981	531	11	level	level	NOUN
taxlaw-8981	531	12	income	income	NOUN
taxlaw-8981	531	13	taxes	taxis	NOUN
taxlaw-8981	531	14	in	in	ADP
taxlaw-8981	531	15	maryland	maryland	PROPN
taxlaw-8981	531	16	.	.	PUNCT
taxlaw-8981	532	1	106	106	NUM
taxlaw-8981	532	2	gloria	gloria	PROPN
taxlaw-8981	532	3	g.	g.	PROPN
taxlaw-8981	532	4	guzman	guzman	PROPN
taxlaw-8981	532	5	,	,	PUNCT
taxlaw-8981	532	6	american	american	ADJ
taxlaw-8981	532	7	community	community	NOUN
taxlaw-8981	532	8	survey	survey	NOUN
taxlaw-8981	532	9	briefs	brief	NOUN
taxlaw-8981	532	10	:	:	PUNCT
taxlaw-8981	532	11	household	household	NOUN
taxlaw-8981	532	12	income	income	NOUN
taxlaw-8981	532	13	:	:	PUNCT
taxlaw-8981	532	14	2018	2018	NUM
taxlaw-8981	532	15	at	at	ADP
taxlaw-8981	532	16	3	3	NUM
taxlaw-8981	532	17	(	(	PUNCT
taxlaw-8981	532	18	sept	sept	PROPN
taxlaw-8981	532	19	.	.	PROPN
taxlaw-8981	532	20	2019	2019	NUM
taxlaw-8981	532	21	)	)	PUNCT
taxlaw-8981	532	22	,	,	PUNCT
taxlaw-8981	532	23	https://census.gov/content/dam/census/library/publications/2019/acs/acsbr18-01.pdf	https://census.gov/content/dam/census/library/publications/2019/acs/acsbr18-01.pdf	X
taxlaw-8981	533	1	[	[	X
taxlaw-8981	533	2	https	https	NOUN
taxlaw-8981	533	3	:	:	PUNCT
taxlaw-8981	533	4	//perma.cc/9rfu-7cjt	//perma.cc/9rfu-7cjt	PUNCT
taxlaw-8981	533	5	]	]	X
taxlaw-8981	533	6	(	(	PUNCT
taxlaw-8981	533	7	report	report	NOUN
taxlaw-8981	533	8	from	from	ADP
taxlaw-8981	533	9	the	the	DET
taxlaw-8981	533	10	u.s	u.s	PROPN
taxlaw-8981	533	11	.	.	PROPN
taxlaw-8981	533	12	census	census	PROPN
taxlaw-8981	533	13	bureau	bureau	PROPN
taxlaw-8981	533	14	reporting	report	VERB
taxlaw-8981	533	15	data	datum	NOUN
taxlaw-8981	533	16	in	in	ADP
taxlaw-8981	533	17	2018	2018	NUM
taxlaw-8981	533	18	inflation	inflation	NOUN
taxlaw-8981	533	19	-	-	PUNCT
taxlaw-8981	533	20	adjusted	adjust	VERB
taxlaw-8981	533	21	dollars	dollar	NOUN
taxlaw-8981	533	22	)	)	PUNCT
taxlaw-8981	533	23	.	.	PUNCT
taxlaw-8981	534	1	107	107	NUM
taxlaw-8981	534	2	soi	soi	ADJ
taxlaw-8981	534	3	tax	tax	NOUN
taxlaw-8981	534	4	stats	stat	NOUN
taxlaw-8981	534	5	–	–	PUNCT
taxlaw-8981	534	6	state	state	NOUN
taxlaw-8981	534	7	data	datum	NOUN
taxlaw-8981	534	8	fy	fy	PROPN
taxlaw-8981	534	9	2017	2017	NUM
taxlaw-8981	534	10	,	,	PUNCT
taxlaw-8981	534	11	irs	irs	PROPN
taxlaw-8981	534	12	,	,	PUNCT
taxlaw-8981	534	13	https://www.irs.gov/statistics/soi-tax-statsstate-data-fy-2017	https://www.irs.gov/statistics/soi-tax-statsstate-data-fy-2017	X
taxlaw-8981	534	14	[	[	X
taxlaw-8981	534	15	https://perma.cc/9mjw-pkh6	https://perma.cc/9mjw-pkh6	X
taxlaw-8981	534	16	]	]	X
taxlaw-8981	534	17	(	(	PUNCT
taxlaw-8981	534	18	last	last	ADV
taxlaw-8981	534	19	visited	visit	VERB
taxlaw-8981	534	20	nov	nov	PROPN
taxlaw-8981	534	21	.	.	PROPN
taxlaw-8981	534	22	21	21	NUM
taxlaw-8981	534	23	,	,	PUNCT
taxlaw-8981	534	24	2021	2021	NUM
taxlaw-8981	534	25	)	)	PUNCT
taxlaw-8981	534	26	,	,	PUNCT
taxlaw-8981	534	27	and	and	CCONJ
taxlaw-8981	534	28	author	author	NOUN
taxlaw-8981	534	29	calculations	calculation	NOUN
taxlaw-8981	534	30	;	;	PUNCT
taxlaw-8981	534	31	soi	soi	ADJ
taxlaw-8981	534	32	tax	tax	NOUN
taxlaw-8981	534	33	stats	stat	NOUN
taxlaw-8981	534	34	–	–	PUNCT
taxlaw-8981	534	35	state	state	NOUN
taxlaw-8981	534	36	data	datum	NOUN
taxlaw-8981	534	37	fy	fy	PROPN
taxlaw-8981	534	38	2018	2018	NUM
taxlaw-8981	534	39	,	,	PUNCT
taxlaw-8981	534	40	irs	irs	PROPN
taxlaw-8981	534	41	,	,	PUNCT
taxlaw-8981	534	42	https://www.irs.gov/statistics/soi-tax-statsstate-data-fy-2018	https://www.irs.gov/statistics/soi-tax-statsstate-data-fy-2018	VERB
taxlaw-8981	535	1	[	[	X
taxlaw-8981	535	2	https://perma.cc/y45r-qnxf	https://perma.cc/y45r-qnxf	X
taxlaw-8981	535	3	]	]	X
taxlaw-8981	535	4	(	(	PUNCT
taxlaw-8981	535	5	last	last	ADV
taxlaw-8981	535	6	visited	visit	VERB
taxlaw-8981	535	7	nov	nov	PROPN
taxlaw-8981	535	8	.	.	PROPN
taxlaw-8981	535	9	21	21	NUM
taxlaw-8981	535	10	,	,	PUNCT
taxlaw-8981	535	11	2021	2021	NUM
taxlaw-8981	535	12	)	)	PUNCT
taxlaw-8981	535	13	,	,	PUNCT
taxlaw-8981	535	14	and	and	CCONJ
taxlaw-8981	535	15	author	author	NOUN
taxlaw-8981	535	16	calculations	calculation	NOUN
taxlaw-8981	535	17	.	.	PUNCT
taxlaw-8981	536	1	108	108	NUM
taxlaw-8981	537	1	i	i	PRON
taxlaw-8981	537	2	d.	d.	PROPN
taxlaw-8981	537	3	109	109	NUM
taxlaw-8981	537	4	in	in	ADP
taxlaw-8981	537	5	contrast	contrast	NOUN
taxlaw-8981	537	6	,	,	PUNCT
taxlaw-8981	537	7	in	in	ADP
taxlaw-8981	537	8	a	a	DET
taxlaw-8981	537	9	state	state	NOUN
taxlaw-8981	537	10	like	like	ADP
taxlaw-8981	537	11	maine	maine	NOUN
taxlaw-8981	537	12	,	,	PUNCT
taxlaw-8981	537	13	where	where	SCONJ
taxlaw-8981	537	14	the	the	DET
taxlaw-8981	537	15	state	state	NOUN
taxlaw-8981	537	16	standard	standard	ADJ
taxlaw-8981	537	17	deduction	deduction	NOUN
taxlaw-8981	537	18	equals	equal	VERB
taxlaw-8981	537	19	the	the	DET
taxlaw-8981	537	20	federal	federal	ADJ
taxlaw-8981	537	21	standard	standard	PROPN
taxlaw-8981	537	22	deduction	deduction	NOUN
taxlaw-8981	537	23	,	,	PUNCT
taxlaw-8981	537	24	it	it	PRON
taxlaw-8981	537	25	is	be	AUX
taxlaw-8981	537	26	highly	highly	ADV
taxlaw-8981	537	27	unlikely	unlikely	ADJ
taxlaw-8981	537	28	for	for	SCONJ
taxlaw-8981	537	29	any	any	DET
taxlaw-8981	537	30	taxpayer	taxpayer	NOUN
taxlaw-8981	537	31	to	to	PART
taxlaw-8981	537	32	prefer	prefer	VERB
taxlaw-8981	537	33	to	to	PART
taxlaw-8981	537	34	take	take	VERB
taxlaw-8981	537	35	the	the	DET
taxlaw-8981	537	36	standard	standard	ADJ
taxlaw-8981	537	37	deduction	deduction	NOUN
taxlaw-8981	537	38	for	for	ADP
taxlaw-8981	537	39	federal	federal	ADJ
taxlaw-8981	537	40	purposes	purpose	NOUN
taxlaw-8981	537	41	and	and	CCONJ
taxlaw-8981	537	42	itemized	itemize	VERB
taxlaw-8981	537	43	deductions	deduction	NOUN
taxlaw-8981	537	44	for	for	ADP
taxlaw-8981	537	45	state	state	NOUN
taxlaw-8981	537	46	purposes	purpose	NOUN
taxlaw-8981	537	47	(	(	PUNCT
taxlaw-8981	537	48	absent	absent	ADJ
taxlaw-8981	537	49	material	material	NOUN
taxlaw-8981	537	50	state	state	NOUN
taxlaw-8981	537	51	disconformity	disconformity	NOUN
taxlaw-8981	537	52	)	)	PUNCT
taxlaw-8981	537	53	.	.	PUNCT
taxlaw-8981	538	1	even	even	ADV
taxlaw-8981	538	2	if	if	SCONJ
taxlaw-8981	538	3	such	such	DET
taxlaw-8981	538	4	a	a	DET
taxlaw-8981	538	5	taxpayer	taxpayer	NOUN
taxlaw-8981	538	6	existed	exist	VERB
taxlaw-8981	538	7	,	,	PUNCT
taxlaw-8981	538	8	the	the	DET
taxlaw-8981	538	9	difference	difference	NOUN
taxlaw-8981	538	10	between	between	ADP
taxlaw-8981	538	11	federal	federal	ADJ
taxlaw-8981	538	12	and	and	CCONJ
taxlaw-8981	538	13	state	state	NOUN
taxlaw-8981	538	14	income	income	NOUN
taxlaw-8981	538	15	tax	tax	NOUN
taxlaw-8981	538	16	rates	rate	NOUN
taxlaw-8981	538	17	is	be	AUX
taxlaw-8981	538	18	highly	highly	ADV
taxlaw-8981	538	19	likely	likely	ADJ
taxlaw-8981	538	20	to	to	PART
taxlaw-8981	538	21	mean	mean	VERB
taxlaw-8981	538	22	that	that	SCONJ
taxlaw-8981	538	23	taking	take	VERB
taxlaw-8981	538	24	the	the	DET
taxlaw-8981	538	25	standard	standard	ADJ
taxlaw-8981	538	26	deduction	deduction	NOUN
taxlaw-8981	538	27	(	(	PUNCT
taxlaw-8981	538	28	the	the	DET
taxlaw-8981	538	29	preferred	preferred	ADJ
taxlaw-8981	538	30	option	option	NOUN
taxlaw-8981	538	31	for	for	ADP
taxlaw-8981	538	32	federal	federal	ADJ
taxlaw-8981	538	33	purposes	purpose	NOUN
taxlaw-8981	538	34	)	)	PUNCT
taxlaw-8981	538	35	minimizes	minimize	VERB
taxlaw-8981	538	36	net	net	ADJ
taxlaw-8981	538	37	tax	tax	NOUN
taxlaw-8981	538	38	liability	liability	NOUN
taxlaw-8981	538	39	.	.	PUNCT
taxlaw-8981	539	1	2021	2021	NUM
taxlaw-8981	539	2	]	]	PUNCT
taxlaw-8981	539	3	taxpayer	taxpayer	NOUN
taxlaw-8981	539	4	choices	choice	VERB
taxlaw-8981	539	5	27	27	NUM
taxlaw-8981	539	6	b.	b.	NOUN
taxlaw-8981	539	7	change	change	NOUN
taxlaw-8981	539	8	in	in	ADP
taxlaw-8981	539	9	itemization	itemization	NOUN
taxlaw-8981	539	10	behavior	behavior	NOUN
taxlaw-8981	539	11	of	of	ADP
taxlaw-8981	539	12	maryland	maryland	PROPN
taxlaw-8981	539	13	and	and	CCONJ
taxlaw-8981	539	14	nebraska	nebraska	PROPN
taxlaw-8981	539	15	taxpayers	taxpayer	NOUN
taxlaw-8981	539	16	–	–	PUNCT
taxlaw-8981	539	17	data	datum	NOUN
taxlaw-8981	539	18	&	&	CCONJ
taxlaw-8981	539	19	modeling	model	VERB
taxlaw-8981	539	20	federal	federal	ADJ
taxlaw-8981	539	21	and	and	CCONJ
taxlaw-8981	539	22	state	state	NOUN
taxlaw-8981	539	23	individual	individual	ADJ
taxlaw-8981	539	24	income	income	NOUN
taxlaw-8981	539	25	tax	tax	NOUN
taxlaw-8981	539	26	filing	filing	NOUN
taxlaw-8981	539	27	data	datum	NOUN
taxlaw-8981	539	28	from	from	ADP
taxlaw-8981	539	29	2017	2017	NUM
taxlaw-8981	539	30	and	and	CCONJ
taxlaw-8981	539	31	2018	2018	NUM
taxlaw-8981	539	32	provide	provide	VERB
taxlaw-8981	539	33	insight	insight	NOUN
taxlaw-8981	539	34	into	into	ADP
taxlaw-8981	539	35	how	how	SCONJ
taxlaw-8981	539	36	actual	actual	ADJ
taxlaw-8981	539	37	itemization	itemization	NOUN
taxlaw-8981	539	38	behavior	behavior	NOUN
taxlaw-8981	539	39	of	of	ADP
taxlaw-8981	539	40	nebraska	nebraska	PROPN
taxlaw-8981	539	41	and	and	CCONJ
taxlaw-8981	539	42	maryland	maryland	PROPN
taxlaw-8981	539	43	taxpayers	taxpayer	NOUN
taxlaw-8981	539	44	changed	change	VERB
taxlaw-8981	539	45	after	after	ADP
taxlaw-8981	539	46	the	the	DET
taxlaw-8981	539	47	tcja	tcja	NOUN
taxlaw-8981	539	48	.	.	PUNCT
taxlaw-8981	540	1	again	again	ADV
taxlaw-8981	540	2	,	,	PUNCT
taxlaw-8981	540	3	the	the	DET
taxlaw-8981	540	4	data	datum	NOUN
taxlaw-8981	540	5	reveal	reveal	VERB
taxlaw-8981	540	6	that	that	SCONJ
taxlaw-8981	540	7	the	the	DET
taxlaw-8981	540	8	actual	actual	ADJ
taxlaw-8981	540	9	results	result	NOUN
taxlaw-8981	540	10	match	match	VERB
taxlaw-8981	540	11	the	the	DET
taxlaw-8981	540	12	theoretical	theoretical	ADJ
taxlaw-8981	540	13	expectations	expectation	NOUN
taxlaw-8981	540	14	.	.	PUNCT
taxlaw-8981	541	1	reducing	reduce	VERB
taxlaw-8981	541	2	itemization	itemization	NOUN
taxlaw-8981	541	3	rates	rate	NOUN
taxlaw-8981	541	4	,	,	PUNCT
taxlaw-8981	541	5	in	in	ADP
taxlaw-8981	541	6	general	general	ADJ
taxlaw-8981	541	7	as	as	SCONJ
taxlaw-8981	541	8	illustrated	illustrate	VERB
taxlaw-8981	541	9	in	in	ADP
taxlaw-8981	541	10	figure	figure	NOUN
taxlaw-8981	541	11	4	4	NUM
taxlaw-8981	541	12	,	,	PUNCT
taxlaw-8981	541	13	the	the	DET
taxlaw-8981	541	14	federal	federal	ADJ
taxlaw-8981	541	15	and	and	CCONJ
taxlaw-8981	541	16	state	state	NOUN
taxlaw-8981	541	17	itemization	itemization	NOUN
taxlaw-8981	541	18	rates	rate	NOUN
taxlaw-8981	541	19	both	both	PRON
taxlaw-8981	541	20	for	for	ADP
taxlaw-8981	541	21	nebraska	nebraska	PROPN
taxlaw-8981	541	22	and	and	CCONJ
taxlaw-8981	541	23	maryland	maryland	PROPN
taxlaw-8981	541	24	taxpayers	taxpayer	NOUN
taxlaw-8981	541	25	declined	decline	VERB
taxlaw-8981	541	26	significantly	significantly	ADV
taxlaw-8981	541	27	between	between	ADP
taxlaw-8981	541	28	2017	2017	NUM
taxlaw-8981	541	29	and	and	CCONJ
taxlaw-8981	541	30	2018	2018	NUM
taxlaw-8981	541	31	.	.	PUNCT
taxlaw-8981	542	1	110	110	NUM
taxlaw-8981	542	2	in	in	ADP
taxlaw-8981	542	3	each	each	DET
taxlaw-8981	542	4	year	year	NOUN
taxlaw-8981	542	5	,	,	PUNCT
taxlaw-8981	542	6	each	each	DET
taxlaw-8981	542	7	state	state	NOUN
taxlaw-8981	542	8	’s	’s	PART
taxlaw-8981	542	9	federal	federal	ADJ
taxlaw-8981	542	10	and	and	CCONJ
taxlaw-8981	542	11	state	state	NOUN
taxlaw-8981	542	12	itemization	itemization	NOUN
taxlaw-8981	542	13	rates	rate	NOUN
taxlaw-8981	542	14	are	be	AUX
taxlaw-8981	542	15	approximately	approximately	ADV
taxlaw-8981	542	16	equal	equal	ADJ
taxlaw-8981	542	17	.	.	PUNCT
taxlaw-8981	543	1	thus	thus	ADV
taxlaw-8981	543	2	,	,	PUNCT
taxlaw-8981	543	3	in	in	ADP
taxlaw-8981	543	4	each	each	DET
taxlaw-8981	543	5	state	state	NOUN
taxlaw-8981	543	6	,	,	PUNCT
taxlaw-8981	543	7	the	the	DET
taxlaw-8981	543	8	decline	decline	NOUN
taxlaw-8981	543	9	in	in	ADP
taxlaw-8981	543	10	federal	federal	ADJ
taxlaw-8981	543	11	itemization	itemization	NOUN
taxlaw-8981	543	12	was	be	AUX
taxlaw-8981	543	13	accompanied	accompany	VERB
taxlaw-8981	543	14	by	by	ADP
taxlaw-8981	543	15	an	an	DET
taxlaw-8981	543	16	almost	almost	ADV
taxlaw-8981	543	17	identical	identical	ADJ
taxlaw-8981	543	18	decline	decline	NOUN
taxlaw-8981	543	19	in	in	ADP
taxlaw-8981	543	20	state	state	NOUN
taxlaw-8981	543	21	itemization	itemization	NOUN
taxlaw-8981	543	22	.	.	PUNCT
taxlaw-8981	544	1	110	110	NUM
taxlaw-8981	544	2	soi	soi	ADJ
taxlaw-8981	544	3	tax	tax	NOUN
taxlaw-8981	544	4	stats	stat	NOUN
taxlaw-8981	544	5	–	–	PUNCT
taxlaw-8981	544	6	state	state	NOUN
taxlaw-8981	544	7	data	datum	NOUN
taxlaw-8981	544	8	fy	fy	PROPN
taxlaw-8981	544	9	2017	2017	NUM
taxlaw-8981	544	10	,	,	PUNCT
taxlaw-8981	544	11	irs	irs	PROPN
taxlaw-8981	544	12	,	,	PUNCT
taxlaw-8981	544	13	https://www.irs.gov/statistics/soi-tax-statsstate-data-fy-2017	https://www.irs.gov/statistics/soi-tax-statsstate-data-fy-2017	X
taxlaw-8981	544	14	[	[	X
taxlaw-8981	544	15	https://perma.cc/9mjw-pkh6	https://perma.cc/9mjw-pkh6	X
taxlaw-8981	544	16	]	]	X
taxlaw-8981	544	17	(	(	PUNCT
taxlaw-8981	544	18	last	last	ADV
taxlaw-8981	544	19	visited	visit	VERB
taxlaw-8981	544	20	nov	nov	PROPN
taxlaw-8981	544	21	.	.	PROPN
taxlaw-8981	544	22	21	21	NUM
taxlaw-8981	544	23	,	,	PUNCT
taxlaw-8981	544	24	2021	2021	NUM
taxlaw-8981	544	25	)	)	PUNCT
taxlaw-8981	544	26	;	;	PUNCT
taxlaw-8981	544	27	soi	soi	ADJ
taxlaw-8981	544	28	tax	tax	NOUN
taxlaw-8981	544	29	stats	stat	NOUN
taxlaw-8981	544	30	–	–	PUNCT
taxlaw-8981	544	31	state	state	NOUN
taxlaw-8981	544	32	data	datum	NOUN
taxlaw-8981	544	33	fy	fy	PROPN
taxlaw-8981	544	34	2018	2018	NUM
taxlaw-8981	544	35	,	,	PUNCT
taxlaw-8981	544	36	irs	irs	PROPN
taxlaw-8981	544	37	,	,	PUNCT
taxlaw-8981	544	38	https://www.irs.gov/statistics/soi-tax-stats-state-data-fy-2018	https://www.irs.gov/statistics/soi-tax-stats-state-data-fy-2018	PROPN
taxlaw-8981	544	39	[	[	X
taxlaw-8981	544	40	https://perma.cc/	https://perma.cc/	VERB
taxlaw-8981	544	41	y45r	y45r	NOUN
taxlaw-8981	544	42	-	-	NOUN
taxlaw-8981	544	43	qnxf	qnxf	NOUN
taxlaw-8981	544	44	]	]	PUNCT
taxlaw-8981	544	45	(	(	PUNCT
taxlaw-8981	544	46	last	last	ADV
taxlaw-8981	544	47	visited	visit	VERB
taxlaw-8981	544	48	nov	nov	PROPN
taxlaw-8981	544	49	.	.	PROPN
taxlaw-8981	544	50	21	21	NUM
taxlaw-8981	544	51	,	,	PUNCT
taxlaw-8981	544	52	2021	2021	NUM
taxlaw-8981	544	53	)	)	PUNCT
taxlaw-8981	544	54	;	;	PUNCT
taxlaw-8981	544	55	comptroller	comptroller	NOUN
taxlaw-8981	544	56	of	of	ADP
taxlaw-8981	544	57	md	md	PROPN
taxlaw-8981	544	58	.	.	PROPN
taxlaw-8981	544	59	,	,	PUNCT
taxlaw-8981	544	60	supra	supra	PROPN
taxlaw-8981	544	61	note	note	PROPN
taxlaw-8981	544	62	100	100	NUM
taxlaw-8981	544	63	,	,	PUNCT
taxlaw-8981	544	64	at	at	ADP
taxlaw-8981	544	65	3	3	NUM
taxlaw-8981	544	66	;	;	PUNCT
taxlaw-8981	544	67	comptroller	comptroller	NOUN
taxlaw-8981	544	68	of	of	ADP
taxlaw-8981	544	69	md	md	PROPN
taxlaw-8981	544	70	.	.	PROPN
taxlaw-8981	544	71	,	,	PUNCT
taxlaw-8981	544	72	income	income	NOUN
taxlaw-8981	544	73	tax	tax	NOUN
taxlaw-8981	544	74	summary	summary	NOUN
taxlaw-8981	544	75	report	report	NOUN
taxlaw-8981	544	76	:	:	PUNCT
taxlaw-8981	544	77	tax	tax	NOUN
taxlaw-8981	544	78	year	year	NOUN
taxlaw-8981	544	79	2018	2018	NUM
taxlaw-8981	544	80	,	,	PUNCT
taxlaw-8981	544	81	at	at	ADP
taxlaw-8981	544	82	3	3	NUM
taxlaw-8981	544	83	(	(	PUNCT
taxlaw-8981	544	84	2019	2019	NUM
taxlaw-8981	544	85	)	)	PUNCT
taxlaw-8981	544	86	,	,	PUNCT
taxlaw-8981	544	87	https://www	https://www	PROPN
taxlaw-8981	544	88	.	.	PUNCT
taxlaw-8981	545	1	marylandtaxes.gov/reports/static-files/revenue/incometaxsummary/summary18.pdf	marylandtaxes.gov/reports/static-files/revenue/incometaxsummary/summary18.pdf	X
taxlaw-8981	546	1	[	[	X
taxlaw-8981	546	2	https://perma	https://perma	X
taxlaw-8981	546	3	.	.	PUNCT
taxlaw-8981	546	4	cc/9hpv-26da	cc/9hpv-26da	VERB
taxlaw-8981	546	5	]	]	X
taxlaw-8981	546	6	(	(	PUNCT
taxlaw-8981	546	7	last	last	ADV
taxlaw-8981	546	8	visited	visit	VERB
taxlaw-8981	546	9	nov	nov	PROPN
taxlaw-8981	546	10	.	.	PROPN
taxlaw-8981	546	11	21	21	NUM
taxlaw-8981	546	12	,	,	PUNCT
taxlaw-8981	546	13	2021	2021	NUM
taxlaw-8981	546	14	)	)	PUNCT
taxlaw-8981	546	15	;	;	PUNCT
taxlaw-8981	546	16	individual	individual	ADJ
taxlaw-8981	546	17	income	income	NOUN
taxlaw-8981	546	18	tax	tax	NOUN
taxlaw-8981	546	19	data	datum	NOUN
taxlaw-8981	546	20	by	by	ADP
taxlaw-8981	546	21	size	size	NOUN
taxlaw-8981	546	22	of	of	ADP
taxlaw-8981	546	23	agi	agi	PROPN
taxlaw-8981	546	24	,	,	PUNCT
taxlaw-8981	546	25	tax	tax	NOUN
taxlaw-8981	546	26	years	year	NOUN
taxlaw-8981	546	27	2017	2017	NUM
taxlaw-8981	546	28	&	&	CCONJ
taxlaw-8981	546	29	2018	2018	NUM
taxlaw-8981	546	30	table	table	NOUN
taxlaw-8981	546	31	b4	b4	NOUN
taxlaw-8981	546	32	,	,	PUNCT
taxlaw-8981	546	33	neb	neb	PROPN
taxlaw-8981	546	34	.	.	PROPN
taxlaw-8981	546	35	dep’t	dep’t	PROPN
taxlaw-8981	546	36	of	of	ADP
taxlaw-8981	546	37	revenue	revenue	NOUN
taxlaw-8981	546	38	,	,	PUNCT
taxlaw-8981	546	39	https://revenue.nebraska.gov/research/statistics/	https://revenue.nebraska.gov/research/statistics/	PROPN
taxlaw-8981	546	40	nebraska	nebraska	PROPN
taxlaw-8981	546	41	-	-	PUNCT
taxlaw-8981	546	42	statistics	statistic	NOUN
taxlaw-8981	546	43	-	-	PUNCT
taxlaw-8981	546	44	income	income	NOUN
taxlaw-8981	546	45	[	[	X
taxlaw-8981	546	46	https://perma.cc/t39l-3f4a	https://perma.cc/t39l-3f4a	X
taxlaw-8981	546	47	]	]	X
taxlaw-8981	546	48	(	(	PUNCT
taxlaw-8981	546	49	last	last	ADV
taxlaw-8981	546	50	visited	visit	VERB
taxlaw-8981	546	51	nov	nov	PROPN
taxlaw-8981	546	52	.	.	PROPN
taxlaw-8981	546	53	21	21	NUM
taxlaw-8981	546	54	,	,	PUNCT
taxlaw-8981	546	55	2021	2021	NUM
taxlaw-8981	546	56	)	)	PUNCT
taxlaw-8981	546	57	;	;	PUNCT
taxlaw-8981	546	58	and	and	CCONJ
taxlaw-8981	546	59	author	author	NOUN
taxlaw-8981	546	60	calculations	calculation	NOUN
taxlaw-8981	546	61	.	.	PUNCT
taxlaw-8981	547	1	30.6	30.6	NUM
taxlaw-8981	547	2	%	%	NOUN
taxlaw-8981	547	3	28.2	28.2	NUM
taxlaw-8981	547	4	%	%	NOUN
taxlaw-8981	547	5	46.7	46.7	NUM
taxlaw-8981	547	6	%	%	NOUN
taxlaw-8981	547	7	11.4	11.4	NUM
taxlaw-8981	547	8	%	%	NOUN
taxlaw-8981	547	9	7.6	7.6	NUM
taxlaw-8981	547	10	%	%	NOUN
taxlaw-8981	547	11	24.0	24.0	NUM
taxlaw-8981	547	12	%	%	NOUN
taxlaw-8981	547	13	28.0	28.0	NUM
taxlaw-8981	547	14	%	%	NOUN
taxlaw-8981	547	15	45.4	45.4	NUM
taxlaw-8981	547	16	%	%	NOUN
taxlaw-8981	547	17	7.2	7.2	NUM
taxlaw-8981	547	18	%	%	NOUN
taxlaw-8981	547	19	23.7	23.7	NUM
taxlaw-8981	547	20	%	%	NOUN
taxlaw-8981	547	21	0.0	0.0	NUM
taxlaw-8981	547	22	%	%	NOUN
taxlaw-8981	547	23	10.0	10.0	NUM
taxlaw-8981	547	24	%	%	NOUN
taxlaw-8981	547	25	20.0	20.0	NUM
taxlaw-8981	547	26	%	%	NOUN
taxlaw-8981	547	27	30.0	30.0	NUM
taxlaw-8981	547	28	%	%	NOUN
taxlaw-8981	547	29	40.0	40.0	NUM
taxlaw-8981	547	30	%	%	NOUN
taxlaw-8981	547	31	50.0	50.0	NUM
taxlaw-8981	547	32	%	%	NOUN
taxlaw-8981	547	33	united	united	PROPN
taxlaw-8981	547	34	states	states	PROPN
taxlaw-8981	547	35	nebraska	nebraska	PROPN
taxlaw-8981	547	36	maryland	maryland	PROPN
taxlaw-8981	548	1	%	%	INTJ
taxlaw-8981	549	1	o	o	X
taxlaw-8981	549	2	f	f	NOUN
taxlaw-8981	549	3	r	r	NOUN
taxlaw-8981	549	4	et	et	NOUN
taxlaw-8981	549	5	u	u	PROPN
taxlaw-8981	549	6	rn	rn	PROPN
taxlaw-8981	549	7	s	s	PROPN
taxlaw-8981	549	8	w	w	NOUN
taxlaw-8981	549	9	it	it	PRON
taxlaw-8981	550	1	h	h	NOUN
taxlaw-8981	551	1	i	i	PRON
taxlaw-8981	551	2	te	te	VERB
taxlaw-8981	551	3	m	m	VERB
taxlaw-8981	551	4	iz	iz	INTJ
taxlaw-8981	551	5	ed	ed	NOUN
taxlaw-8981	552	1	d	d	PROPN
taxlaw-8981	552	2	ed	ed	NOUN
taxlaw-8981	552	3	u	u	NOUN
taxlaw-8981	552	4	ct	ct	PROPN
taxlaw-8981	552	5	io	io	PROPN
taxlaw-8981	552	6	n	n	PROPN
taxlaw-8981	552	7	s	s	PROPN
taxlaw-8981	552	8	jurisdiction	jurisdiction	NOUN
taxlaw-8981	552	9	figure	figure	NOUN
taxlaw-8981	552	10	4	4	NUM
taxlaw-8981	552	11	.	.	PUNCT
taxlaw-8981	553	1	tcja	tcja	PROPN
taxlaw-8981	553	2	's	's	PART
taxlaw-8981	553	3	impact	impact	NOUN
taxlaw-8981	553	4	on	on	ADP
taxlaw-8981	553	5	u.s	u.s	PROPN
taxlaw-8981	553	6	.	.	PROPN
taxlaw-8981	553	7	itemization	itemization	NOUN
taxlaw-8981	553	8	rates	rate	NOUN
taxlaw-8981	553	9	and	and	CCONJ
taxlaw-8981	553	10	on	on	ADP
taxlaw-8981	553	11	federal	federal	PROPN
taxlaw-8981	553	12	&	&	CCONJ
taxlaw-8981	553	13	state	state	PROPN
taxlaw-8981	553	14	itemization	itemization	NOUN
taxlaw-8981	553	15	rates	rate	NOUN
taxlaw-8981	553	16	for	for	ADP
taxlaw-8981	553	17	ne	ne	PROPN
taxlaw-8981	553	18	and	and	CCONJ
taxlaw-8981	553	19	md	md	PROPN
taxlaw-8981	553	20	taxpayers	taxpayers	PROPN
taxlaw-8981	553	21	2017	2017	NUM
taxlaw-8981	553	22	federal	federal	ADJ
taxlaw-8981	553	23	itemization	itemization	NOUN
taxlaw-8981	553	24	2018	2018	NUM
taxlaw-8981	553	25	federal	federal	ADJ
taxlaw-8981	553	26	itemization	itemization	NOUN
taxlaw-8981	553	27	2017	2017	NUM
taxlaw-8981	553	28	state	state	NOUN
taxlaw-8981	553	29	itemization	itemization	NOUN
taxlaw-8981	553	30	2018	2018	NUM
taxlaw-8981	553	31	state	state	NOUN
taxlaw-8981	553	32	itemization	itemization	NOUN
taxlaw-8981	553	33	28	28	NUM
taxlaw-8981	553	34	columbia	columbia	PROPN
taxlaw-8981	553	35	journal	journal	PROPN
taxlaw-8981	553	36	of	of	ADP
taxlaw-8981	553	37	tax	tax	NOUN
taxlaw-8981	553	38	law	law	NOUN
taxlaw-8981	554	1	[	[	X
taxlaw-8981	554	2	vol	vol	NOUN
taxlaw-8981	554	3	:	:	PUNCT
taxlaw-8981	554	4	13:1	13:1	NUM
taxlaw-8981	554	5	although	although	SCONJ
taxlaw-8981	554	6	itemization	itemization	NOUN
taxlaw-8981	554	7	rates	rate	NOUN
taxlaw-8981	554	8	in	in	ADP
taxlaw-8981	554	9	both	both	DET
taxlaw-8981	554	10	states	state	NOUN
taxlaw-8981	554	11	declined	decline	VERB
taxlaw-8981	554	12	,	,	PUNCT
taxlaw-8981	554	13	the	the	DET
taxlaw-8981	554	14	extent	extent	NOUN
taxlaw-8981	554	15	of	of	ADP
taxlaw-8981	554	16	the	the	DET
taxlaw-8981	554	17	declines	decline	NOUN
taxlaw-8981	554	18	and	and	CCONJ
taxlaw-8981	554	19	the	the	DET
taxlaw-8981	554	20	overall	overall	ADJ
taxlaw-8981	554	21	post	post	ADJ
taxlaw-8981	554	22	-	-	ADJ
taxlaw-8981	554	23	tcja	tcja	ADJ
taxlaw-8981	554	24	itemization	itemization	NOUN
taxlaw-8981	554	25	rates	rate	NOUN
taxlaw-8981	554	26	varied	vary	VERB
taxlaw-8981	554	27	by	by	ADP
taxlaw-8981	554	28	state	state	NOUN
taxlaw-8981	554	29	.	.	PUNCT
taxlaw-8981	555	1	in	in	ADP
taxlaw-8981	555	2	nebraska	nebraska	PROPN
taxlaw-8981	555	3	,	,	PUNCT
taxlaw-8981	555	4	the	the	DET
taxlaw-8981	555	5	itemization	itemization	NOUN
taxlaw-8981	555	6	rate	rate	NOUN
taxlaw-8981	555	7	declined	decline	VERB
taxlaw-8981	555	8	by	by	ADP
taxlaw-8981	555	9	just	just	ADV
taxlaw-8981	555	10	under	under	ADP
taxlaw-8981	555	11	75	75	NUM
taxlaw-8981	555	12	%	%	NOUN
taxlaw-8981	555	13	,	,	PUNCT
taxlaw-8981	555	14	and	and	CCONJ
taxlaw-8981	555	15	between	between	ADP
taxlaw-8981	555	16	7	7	NUM
taxlaw-8981	555	17	%	%	NOUN
taxlaw-8981	555	18	and	and	CCONJ
taxlaw-8981	555	19	8	8	NUM
taxlaw-8981	555	20	%	%	NOUN
taxlaw-8981	555	21	of	of	ADP
taxlaw-8981	555	22	taxpayers	taxpayer	NOUN
taxlaw-8981	555	23	continued	continue	VERB
taxlaw-8981	555	24	to	to	PART
taxlaw-8981	555	25	itemize	itemize	VERB
taxlaw-8981	555	26	after	after	ADP
taxlaw-8981	555	27	the	the	DET
taxlaw-8981	555	28	tcja	tcja	NOUN
taxlaw-8981	555	29	.	.	PUNCT
taxlaw-8981	556	1	in	in	ADP
taxlaw-8981	556	2	contrast	contrast	NOUN
taxlaw-8981	556	3	,	,	PUNCT
taxlaw-8981	556	4	in	in	ADP
taxlaw-8981	556	5	maryland	maryland	PROPN
taxlaw-8981	556	6	,	,	PUNCT
taxlaw-8981	556	7	the	the	DET
taxlaw-8981	556	8	itemization	itemization	NOUN
taxlaw-8981	556	9	rate	rate	NOUN
taxlaw-8981	556	10	declined	decline	VERB
taxlaw-8981	556	11	by	by	ADP
taxlaw-8981	556	12	just	just	ADV
taxlaw-8981	556	13	under	under	ADP
taxlaw-8981	556	14	50	50	NUM
taxlaw-8981	556	15	%	%	NOUN
taxlaw-8981	556	16	,	,	PUNCT
taxlaw-8981	556	17	and	and	CCONJ
taxlaw-8981	556	18	approximately	approximately	ADV
taxlaw-8981	556	19	24	24	NUM
taxlaw-8981	556	20	%	%	NOUN
taxlaw-8981	556	21	of	of	ADP
taxlaw-8981	556	22	taxpayers	taxpayer	NOUN
taxlaw-8981	556	23	continued	continue	VERB
taxlaw-8981	556	24	to	to	PART
taxlaw-8981	556	25	itemize	itemize	VERB
taxlaw-8981	556	26	after	after	ADP
taxlaw-8981	556	27	the	the	DET
taxlaw-8981	556	28	tcja	tcja	NOUN
taxlaw-8981	556	29	.	.	PUNCT
taxlaw-8981	557	1	the	the	DET
taxlaw-8981	557	2	results	result	NOUN
taxlaw-8981	557	3	in	in	ADP
taxlaw-8981	557	4	both	both	DET
taxlaw-8981	557	5	nebraska	nebraska	PROPN
taxlaw-8981	557	6	and	and	CCONJ
taxlaw-8981	557	7	maryland	maryland	PROPN
taxlaw-8981	557	8	were	be	AUX
taxlaw-8981	557	9	different	different	ADJ
taxlaw-8981	557	10	than	than	ADP
taxlaw-8981	557	11	the	the	DET
taxlaw-8981	557	12	nationwide	nationwide	ADJ
taxlaw-8981	557	13	results	result	NOUN
taxlaw-8981	557	14	.	.	PUNCT
taxlaw-8981	558	1	federal	federal	ADJ
taxlaw-8981	558	2	itemization	itemization	NOUN
taxlaw-8981	558	3	rates	rate	NOUN
taxlaw-8981	558	4	of	of	ADP
taxlaw-8981	558	5	nebraskan	nebraskan	PROPN
taxlaw-8981	558	6	taxpayers	taxpayer	NOUN
taxlaw-8981	558	7	declined	decline	VERB
taxlaw-8981	558	8	slightly	slightly	ADV
taxlaw-8981	558	9	more	more	ADJ
taxlaw-8981	558	10	than	than	ADP
taxlaw-8981	558	11	the	the	DET
taxlaw-8981	558	12	nationwide	nationwide	ADJ
taxlaw-8981	558	13	decline	decline	NOUN
taxlaw-8981	558	14	(	(	PUNCT
taxlaw-8981	558	15	~63	~63	NOUN
taxlaw-8981	558	16	%	%	NOUN
taxlaw-8981	558	17	decline	decline	NOUN
taxlaw-8981	558	18	)	)	PUNCT
taxlaw-8981	558	19	,	,	PUNCT
taxlaw-8981	558	20	and	and	CCONJ
taxlaw-8981	558	21	post	post	ADJ
taxlaw-8981	558	22	-	-	ADJ
taxlaw-8981	558	23	tcja	tcja	ADJ
taxlaw-8981	558	24	nebraskans	nebraskan	NOUN
taxlaw-8981	558	25	itemized	itemize	VERB
taxlaw-8981	558	26	somewhat	somewhat	ADV
taxlaw-8981	558	27	less	less	ADV
taxlaw-8981	558	28	frequently	frequently	ADV
taxlaw-8981	558	29	than	than	ADP
taxlaw-8981	558	30	taxpayers	taxpayer	NOUN
taxlaw-8981	558	31	nationwide	nationwide	ADJ
taxlaw-8981	558	32	.	.	PUNCT
taxlaw-8981	559	1	in	in	ADP
taxlaw-8981	559	2	contrast	contrast	NOUN
taxlaw-8981	559	3	,	,	PUNCT
taxlaw-8981	559	4	federal	federal	ADJ
taxlaw-8981	559	5	itemization	itemization	NOUN
taxlaw-8981	559	6	rates	rate	NOUN
taxlaw-8981	559	7	of	of	ADP
taxlaw-8981	559	8	maryland	maryland	NOUN
taxlaw-8981	559	9	taxpayers	taxpayer	NOUN
taxlaw-8981	559	10	declined	decline	VERB
taxlaw-8981	559	11	less	less	ADJ
taxlaw-8981	559	12	than	than	ADP
taxlaw-8981	559	13	the	the	DET
taxlaw-8981	559	14	nationwide	nationwide	ADJ
taxlaw-8981	559	15	decline	decline	NOUN
taxlaw-8981	559	16	,	,	PUNCT
taxlaw-8981	559	17	and	and	CCONJ
taxlaw-8981	559	18	post	post	ADJ
taxlaw-8981	559	19	-	-	ADJ
taxlaw-8981	559	20	tcja	tcja	ADJ
taxlaw-8981	559	21	maryland	maryland	NOUN
taxlaw-8981	559	22	taxpayers	taxpayer	NOUN
taxlaw-8981	559	23	itemized	itemize	VERB
taxlaw-8981	559	24	more	more	ADV
taxlaw-8981	559	25	frequently	frequently	ADV
taxlaw-8981	559	26	than	than	ADP
taxlaw-8981	559	27	taxpayers	taxpayer	NOUN
taxlaw-8981	559	28	nationwide	nationwide	ADJ
taxlaw-8981	559	29	.	.	PUNCT
taxlaw-8981	560	1	causing	cause	VERB
taxlaw-8981	560	2	taxpayers	taxpayer	NOUN
taxlaw-8981	560	3	to	to	PART
taxlaw-8981	560	4	itemize	itemize	VERB
taxlaw-8981	560	5	for	for	ADP
taxlaw-8981	560	6	federal	federal	ADJ
taxlaw-8981	560	7	purposes	purpose	NOUN
taxlaw-8981	560	8	(	(	PUNCT
taxlaw-8981	560	9	despite	despite	SCONJ
taxlaw-8981	560	10	a	a	DET
taxlaw-8981	560	11	larger	large	ADJ
taxlaw-8981	560	12	federal	federal	ADJ
taxlaw-8981	560	13	standard	standard	ADJ
taxlaw-8981	560	14	deduction	deduction	NOUN
taxlaw-8981	560	15	)	)	PUNCT
taxlaw-8981	560	16	the	the	DET
taxlaw-8981	560	17	irs	irs	PROPN
taxlaw-8981	560	18	declined	decline	VERB
taxlaw-8981	560	19	to	to	PART
taxlaw-8981	560	20	gather	gather	VERB
taxlaw-8981	560	21	and	and	CCONJ
taxlaw-8981	560	22	provide	provide	VERB
taxlaw-8981	560	23	the	the	DET
taxlaw-8981	560	24	data	datum	NOUN
taxlaw-8981	560	25	needed	need	VERB
taxlaw-8981	560	26	to	to	PART
taxlaw-8981	560	27	determine	determine	VERB
taxlaw-8981	560	28	the	the	DET
taxlaw-8981	560	29	frequency	frequency	NOUN
taxlaw-8981	560	30	with	with	ADP
taxlaw-8981	560	31	which	which	PRON
taxlaw-8981	560	32	taxpayers	taxpayer	NOUN
taxlaw-8981	560	33	in	in	ADP
taxlaw-8981	560	34	states	state	NOUN
taxlaw-8981	560	35	that	that	PRON
taxlaw-8981	560	36	require	require	VERB
taxlaw-8981	560	37	election	election	NOUN
taxlaw-8981	560	38	uniformity	uniformity	NOUN
taxlaw-8981	560	39	opted	opt	VERB
taxlaw-8981	560	40	to	to	PART
taxlaw-8981	560	41	itemize	itemize	VERB
taxlaw-8981	560	42	for	for	ADP
taxlaw-8981	560	43	federal	federal	ADJ
taxlaw-8981	560	44	purposes	purpose	NOUN
taxlaw-8981	560	45	even	even	ADV
taxlaw-8981	560	46	though	though	SCONJ
taxlaw-8981	560	47	the	the	DET
taxlaw-8981	560	48	federal	federal	ADJ
taxlaw-8981	560	49	standard	standard	PROPN
taxlaw-8981	560	50	deduction	deduction	NOUN
taxlaw-8981	560	51	exceeded	exceed	VERB
taxlaw-8981	560	52	their	their	PRON
taxlaw-8981	560	53	federal	federal	ADJ
taxlaw-8981	560	54	itemized	itemize	VERB
taxlaw-8981	560	55	deductions	deduction	NOUN
taxlaw-8981	560	56	(	(	PUNCT
taxlaw-8981	560	57	i.e.	i.e.	X
taxlaw-8981	560	58	,	,	PUNCT
taxlaw-8981	560	59	paying	pay	VERB
taxlaw-8981	560	60	extra	extra	ADJ
taxlaw-8981	560	61	federal	federal	ADJ
taxlaw-8981	560	62	taxes	taxis	NOUN
taxlaw-8981	560	63	)	)	PUNCT
taxlaw-8981	560	64	to	to	PART
taxlaw-8981	560	65	enable	enable	VERB
taxlaw-8981	560	66	them	they	PRON
taxlaw-8981	560	67	to	to	PART
taxlaw-8981	560	68	itemize	itemize	VERB
taxlaw-8981	560	69	for	for	ADP
taxlaw-8981	560	70	state	state	NOUN
taxlaw-8981	560	71	purposes	purpose	NOUN
taxlaw-8981	560	72	(	(	PUNCT
taxlaw-8981	560	73	i.e.	i.e.	X
taxlaw-8981	560	74	,	,	PUNCT
taxlaw-8981	560	75	so	so	SCONJ
taxlaw-8981	560	76	they	they	PRON
taxlaw-8981	560	77	could	could	AUX
taxlaw-8981	560	78	save	save	VERB
taxlaw-8981	560	79	even	even	ADV
taxlaw-8981	560	80	more	more	ADV
taxlaw-8981	560	81	in	in	ADP
taxlaw-8981	560	82	state	state	NOUN
taxlaw-8981	560	83	taxes).111	taxes).111	PROPN
taxlaw-8981	560	84	however	however	ADV
taxlaw-8981	560	85	,	,	PUNCT
taxlaw-8981	560	86	basic	basic	ADJ
taxlaw-8981	560	87	modeling	modeling	NOUN
taxlaw-8981	560	88	,	,	PUNCT
taxlaw-8981	560	89	using	use	VERB
taxlaw-8981	560	90	information	information	NOUN
taxlaw-8981	560	91	that	that	PRON
taxlaw-8981	560	92	is	be	AUX
taxlaw-8981	560	93	available	available	ADJ
taxlaw-8981	560	94	,	,	PUNCT
taxlaw-8981	560	95	allows	allow	VERB
taxlaw-8981	560	96	inferences	inference	NOUN
taxlaw-8981	560	97	to	to	PART
taxlaw-8981	560	98	be	be	AUX
taxlaw-8981	560	99	drawn	draw	VERB
taxlaw-8981	560	100	about	about	ADP
taxlaw-8981	560	101	the	the	DET
taxlaw-8981	560	102	existence	existence	NOUN
taxlaw-8981	560	103	of	of	ADP
taxlaw-8981	560	104	this	this	DET
taxlaw-8981	560	105	effect	effect	NOUN
taxlaw-8981	560	106	.	.	PUNCT
taxlaw-8981	561	1	nebraska	nebraska	PROPN
taxlaw-8981	561	2	provides	provide	VERB
taxlaw-8981	561	3	an	an	DET
taxlaw-8981	561	4	example	example	NOUN
taxlaw-8981	561	5	.	.	PUNCT
taxlaw-8981	562	1	in	in	ADP
taxlaw-8981	562	2	2017	2017	NUM
taxlaw-8981	562	3	,	,	PUNCT
taxlaw-8981	562	4	nebraska	nebraska	PROPN
taxlaw-8981	562	5	’s	’s	PART
taxlaw-8981	562	6	standard	standard	ADJ
taxlaw-8981	562	7	deduction	deduction	NOUN
taxlaw-8981	562	8	matched	match	VERB
taxlaw-8981	562	9	the	the	DET
taxlaw-8981	562	10	federal	federal	ADJ
taxlaw-8981	562	11	standard	standard	PROPN
taxlaw-8981	562	12	deduction	deduction	NOUN
taxlaw-8981	562	13	,	,	PUNCT
taxlaw-8981	562	14	and	and	CCONJ
taxlaw-8981	562	15	it	it	PRON
taxlaw-8981	562	16	would	would	AUX
taxlaw-8981	562	17	be	be	AUX
taxlaw-8981	562	18	quite	quite	ADV
taxlaw-8981	562	19	surprising	surprising	ADJ
taxlaw-8981	562	20	if	if	SCONJ
taxlaw-8981	562	21	a	a	DET
taxlaw-8981	562	22	nebraska	nebraska	PROPN
taxlaw-8981	562	23	taxpayer	taxpayer	PROPN
taxlaw-8981	562	24	’s	’s	PART
taxlaw-8981	562	25	state	state	NOUN
taxlaw-8981	562	26	itemized	itemize	VERB
taxlaw-8981	562	27	deductions	deduction	NOUN
taxlaw-8981	562	28	exceeded	exceed	VERB
taxlaw-8981	562	29	their	their	PRON
taxlaw-8981	562	30	federal	federal	ADJ
taxlaw-8981	562	31	itemized	itemize	VERB
taxlaw-8981	562	32	deductions.112	deductions.112	PROPN
taxlaw-8981	562	33	so	so	PROPN
taxlaw-8981	562	34	nebraska	nebraska	PROPN
taxlaw-8981	562	35	taxpayers	taxpayer	NOUN
taxlaw-8981	562	36	generally	generally	ADV
taxlaw-8981	562	37	would	would	AUX
taxlaw-8981	562	38	not	not	PART
taxlaw-8981	562	39	have	have	AUX
taxlaw-8981	562	40	benefited	benefit	VERB
taxlaw-8981	562	41	from	from	ADP
taxlaw-8981	562	42	itemizing	itemize	VERB
taxlaw-8981	562	43	for	for	ADP
taxlaw-8981	562	44	state	state	NOUN
taxlaw-8981	562	45	tax	tax	NOUN
taxlaw-8981	562	46	purposes	purpose	NOUN
taxlaw-8981	562	47	while	while	SCONJ
taxlaw-8981	562	48	taking	take	VERB
taxlaw-8981	562	49	the	the	DET
taxlaw-8981	562	50	standard	standard	ADJ
taxlaw-8981	562	51	deduction	deduction	NOUN
taxlaw-8981	562	52	for	for	ADP
taxlaw-8981	562	53	federal	federal	ADJ
taxlaw-8981	562	54	purposes	purpose	NOUN
taxlaw-8981	562	55	.	.	PUNCT
taxlaw-8981	563	1	as	as	ADP
taxlaw-8981	563	2	a	a	DET
taxlaw-8981	563	3	result	result	NOUN
taxlaw-8981	563	4	,	,	PUNCT
taxlaw-8981	563	5	it	it	PRON
taxlaw-8981	563	6	is	be	AUX
taxlaw-8981	563	7	highly	highly	ADV
taxlaw-8981	563	8	unlikely	unlikely	ADJ
taxlaw-8981	563	9	that	that	SCONJ
taxlaw-8981	563	10	any	any	DET
taxlaw-8981	563	11	nebraskan	nebraskan	NOUN
taxlaw-8981	563	12	would	would	AUX
taxlaw-8981	563	13	have	have	AUX
taxlaw-8981	563	14	opted	opt	VERB
taxlaw-8981	563	15	to	to	PART
taxlaw-8981	563	16	make	make	VERB
taxlaw-8981	563	17	a	a	DET
taxlaw-8981	563	18	less	less	ADV
taxlaw-8981	563	19	favorable	favorable	ADJ
taxlaw-8981	563	20	federal	federal	ADJ
taxlaw-8981	563	21	itemization	itemization	NOUN
taxlaw-8981	563	22	choice	choice	NOUN
taxlaw-8981	563	23	in	in	ADP
taxlaw-8981	563	24	2017	2017	NUM
taxlaw-8981	563	25	to	to	PART
taxlaw-8981	563	26	enable	enable	VERB
taxlaw-8981	563	27	them	they	PRON
taxlaw-8981	563	28	to	to	PART
taxlaw-8981	563	29	make	make	VERB
taxlaw-8981	563	30	their	their	PRON
taxlaw-8981	563	31	preferred	preferred	ADJ
taxlaw-8981	563	32	state	state	NOUN
taxlaw-8981	563	33	itemization	itemization	NOUN
taxlaw-8981	563	34	choice	choice	NOUN
taxlaw-8981	563	35	.	.	PUNCT
taxlaw-8981	564	1	however	however	ADV
taxlaw-8981	564	2	,	,	PUNCT
taxlaw-8981	564	3	more	more	ADJ
taxlaw-8981	564	4	nebraska	nebraska	PROPN
taxlaw-8981	564	5	taxpayers	taxpayer	NOUN
taxlaw-8981	564	6	would	would	AUX
taxlaw-8981	564	7	have	have	VERB
taxlaw-8981	564	8	an	an	DET
taxlaw-8981	564	9	economic	economic	ADJ
taxlaw-8981	564	10	incentive	incentive	NOUN
taxlaw-8981	564	11	to	to	PART
taxlaw-8981	564	12	do	do	AUX
taxlaw-8981	564	13	so	so	ADV
taxlaw-8981	564	14	in	in	ADP
taxlaw-8981	564	15	2018	2018	NUM
taxlaw-8981	564	16	,	,	PUNCT
taxlaw-8981	564	17	after	after	ADP
taxlaw-8981	564	18	the	the	DET
taxlaw-8981	564	19	tcja	tcja	NOUN
taxlaw-8981	564	20	.	.	PUNCT
taxlaw-8981	565	1	for	for	ADP
taxlaw-8981	565	2	example	example	NOUN
taxlaw-8981	565	3	,	,	PUNCT
taxlaw-8981	565	4	consider	consider	VERB
taxlaw-8981	565	5	a	a	DET
taxlaw-8981	565	6	married	married	ADJ
taxlaw-8981	565	7	couple	couple	NOUN
taxlaw-8981	565	8	filing	filing	NOUN
taxlaw-8981	565	9	jointly	jointly	ADV
taxlaw-8981	565	10	in	in	ADP
taxlaw-8981	565	11	nebraska	nebraska	PROPN
taxlaw-8981	565	12	with	with	ADP
taxlaw-8981	565	13	$	$	SYM
taxlaw-8981	565	14	100k	100k	NUM
taxlaw-8981	565	15	agi	agi	NOUN
taxlaw-8981	565	16	in	in	ADP
taxlaw-8981	565	17	2018	2018	NUM
taxlaw-8981	565	18	.	.	PUNCT
taxlaw-8981	566	1	if	if	SCONJ
taxlaw-8981	566	2	that	that	DET
taxlaw-8981	566	3	couple	couple	NOUN
taxlaw-8981	566	4	had	have	VERB
taxlaw-8981	566	5	between	between	ADP
taxlaw-8981	566	6	~$21.5k	~$21.5k	NOUN
taxlaw-8981	566	7	and	and	CCONJ
taxlaw-8981	566	8	111	111	NUM
taxlaw-8981	566	9	i	i	PRON
taxlaw-8981	566	10	asked	ask	VERB
taxlaw-8981	566	11	the	the	DET
taxlaw-8981	566	12	irs	irs	PROPN
taxlaw-8981	566	13	statistics	statistic	NOUN
taxlaw-8981	566	14	of	of	ADP
taxlaw-8981	566	15	income	income	NOUN
taxlaw-8981	566	16	for	for	ADP
taxlaw-8981	566	17	data	datum	NOUN
taxlaw-8981	566	18	,	,	PUNCT
taxlaw-8981	566	19	parsed	parse	VERB
taxlaw-8981	566	20	by	by	ADP
taxlaw-8981	566	21	state	state	NOUN
taxlaw-8981	566	22	,	,	PUNCT
taxlaw-8981	566	23	of	of	ADP
taxlaw-8981	566	24	the	the	DET
taxlaw-8981	566	25	number	number	NOUN
taxlaw-8981	566	26	of	of	ADP
taxlaw-8981	566	27	taxpayers	taxpayer	NOUN
taxlaw-8981	566	28	who	who	PRON
taxlaw-8981	566	29	checked	check	VERB
taxlaw-8981	566	30	the	the	DET
taxlaw-8981	566	31	box	box	NOUN
taxlaw-8981	566	32	on	on	ADP
taxlaw-8981	566	33	line	line	NOUN
taxlaw-8981	566	34	30	30	NUM
taxlaw-8981	566	35	of	of	ADP
taxlaw-8981	566	36	the	the	DET
taxlaw-8981	566	37	2017	2017	NUM
taxlaw-8981	566	38	schedule	schedule	NOUN
taxlaw-8981	566	39	a	a	PRON
taxlaw-8981	566	40	(	(	PUNCT
taxlaw-8981	566	41	indicating	indicate	VERB
taxlaw-8981	566	42	that	that	SCONJ
taxlaw-8981	566	43	a	a	DET
taxlaw-8981	566	44	taxpayer	taxpayer	NOUN
taxlaw-8981	566	45	chooses	choose	VERB
taxlaw-8981	566	46	to	to	PART
taxlaw-8981	566	47	take	take	VERB
taxlaw-8981	566	48	federal	federal	ADJ
taxlaw-8981	566	49	itemized	itemize	VERB
taxlaw-8981	566	50	deductions	deduction	NOUN
taxlaw-8981	566	51	even	even	ADV
taxlaw-8981	566	52	though	though	SCONJ
taxlaw-8981	566	53	the	the	DET
taxlaw-8981	566	54	federal	federal	ADJ
taxlaw-8981	566	55	standard	standard	PROPN
taxlaw-8981	566	56	deduction	deduction	NOUN
taxlaw-8981	566	57	is	be	AUX
taxlaw-8981	566	58	larger	large	ADJ
taxlaw-8981	566	59	)	)	PUNCT
taxlaw-8981	566	60	and	and	CCONJ
taxlaw-8981	566	61	the	the	DET
taxlaw-8981	566	62	number	number	NOUN
taxlaw-8981	566	63	of	of	ADP
taxlaw-8981	566	64	taxpayers	taxpayer	NOUN
taxlaw-8981	566	65	who	who	PRON
taxlaw-8981	566	66	checked	check	VERB
taxlaw-8981	566	67	the	the	DET
taxlaw-8981	566	68	box	box	NOUN
taxlaw-8981	566	69	on	on	ADP
taxlaw-8981	566	70	line	line	NOUN
taxlaw-8981	566	71	18	18	NUM
taxlaw-8981	566	72	of	of	ADP
taxlaw-8981	566	73	the	the	DET
taxlaw-8981	566	74	2018	2018	NUM
taxlaw-8981	566	75	schedule	schedule	NOUN
taxlaw-8981	566	76	a	a	DET
taxlaw-8981	566	77	(	(	PUNCT
taxlaw-8981	566	78	same	same	ADJ
taxlaw-8981	566	79	question	question	NOUN
taxlaw-8981	566	80	,	,	PUNCT
taxlaw-8981	566	81	just	just	ADV
taxlaw-8981	566	82	with	with	ADP
taxlaw-8981	566	83	a	a	DET
taxlaw-8981	566	84	different	different	ADJ
taxlaw-8981	566	85	line	line	NOUN
taxlaw-8981	566	86	number	number	NOUN
taxlaw-8981	566	87	)	)	PUNCT
taxlaw-8981	566	88	.	.	PUNCT
taxlaw-8981	567	1	after	after	ADP
taxlaw-8981	567	2	an	an	DET
taxlaw-8981	567	3	extensive	extensive	ADJ
taxlaw-8981	567	4	back	back	NOUN
taxlaw-8981	567	5	and	and	CCONJ
taxlaw-8981	567	6	forth	forth	ADV
taxlaw-8981	567	7	,	,	PUNCT
taxlaw-8981	567	8	the	the	DET
taxlaw-8981	567	9	irs	irs	PROPN
taxlaw-8981	567	10	soi	soi	PROPN
taxlaw-8981	567	11	explained	explain	VERB
taxlaw-8981	567	12	that	that	SCONJ
taxlaw-8981	567	13	they	they	PRON
taxlaw-8981	567	14	do	do	AUX
taxlaw-8981	567	15	not	not	PART
taxlaw-8981	567	16	track	track	VERB
taxlaw-8981	567	17	this	this	DET
taxlaw-8981	567	18	data	datum	NOUN
taxlaw-8981	567	19	as	as	ADP
taxlaw-8981	567	20	part	part	NOUN
taxlaw-8981	567	21	of	of	ADP
taxlaw-8981	567	22	their	their	PRON
taxlaw-8981	567	23	regular	regular	ADJ
taxlaw-8981	567	24	statistical	statistical	ADJ
taxlaw-8981	567	25	analyses	analysis	NOUN
taxlaw-8981	567	26	,	,	PUNCT
taxlaw-8981	567	27	and	and	CCONJ
taxlaw-8981	567	28	they	they	PRON
taxlaw-8981	567	29	declined	decline	VERB
taxlaw-8981	567	30	my	my	PRON
taxlaw-8981	567	31	request	request	NOUN
taxlaw-8981	567	32	that	that	SCONJ
taxlaw-8981	567	33	they	they	PRON
taxlaw-8981	567	34	perform	perform	VERB
taxlaw-8981	567	35	a	a	DET
taxlaw-8981	567	36	data	data	NOUN
taxlaw-8981	567	37	run	run	VERB
taxlaw-8981	567	38	to	to	PART
taxlaw-8981	567	39	pull	pull	VERB
taxlaw-8981	567	40	this	this	DET
taxlaw-8981	567	41	data	datum	NOUN
taxlaw-8981	567	42	for	for	ADP
taxlaw-8981	567	43	me	i	PRON
taxlaw-8981	567	44	.	.	PUNCT
taxlaw-8981	568	1	email	email	NOUN
taxlaw-8981	568	2	exchanges	exchange	NOUN
taxlaw-8981	568	3	between	between	ADP
taxlaw-8981	568	4	e.	e.	PROPN
taxlaw-8981	568	5	gross	gross	PROPN
taxlaw-8981	568	6	(	(	PUNCT
taxlaw-8981	568	7	among	among	ADP
taxlaw-8981	568	8	others	other	NOUN
taxlaw-8981	568	9	)	)	PUNCT
taxlaw-8981	568	10	and	and	CCONJ
taxlaw-8981	568	11	heather	heather	PROPN
taxlaw-8981	568	12	m.	m.	NOUN
taxlaw-8981	568	13	field	field	NOUN
taxlaw-8981	568	14	(	(	PUNCT
taxlaw-8981	568	15	last	last	ADJ
taxlaw-8981	568	16	email	email	NOUN
taxlaw-8981	568	17	on	on	ADP
taxlaw-8981	568	18	mar	mar	PROPN
taxlaw-8981	568	19	.	.	PROPN
taxlaw-8981	568	20	3	3	NUM
taxlaw-8981	568	21	,	,	PUNCT
taxlaw-8981	568	22	2021	2021	NUM
taxlaw-8981	568	23	)	)	PUNCT
taxlaw-8981	568	24	(	(	PUNCT
taxlaw-8981	568	25	on	on	ADP
taxlaw-8981	568	26	file	file	NOUN
taxlaw-8981	568	27	with	with	ADP
taxlaw-8981	568	28	author	author	NOUN
taxlaw-8981	568	29	)	)	PUNCT
taxlaw-8981	568	30	.	.	PUNCT
taxlaw-8981	569	1	112	112	NUM
taxlaw-8981	569	2	nebraska	nebraska	PROPN
taxlaw-8981	569	3	largely	largely	ADV
taxlaw-8981	569	4	conforms	conform	VERB
taxlaw-8981	569	5	to	to	ADP
taxlaw-8981	569	6	federal	federal	ADJ
taxlaw-8981	569	7	income	income	NOUN
taxlaw-8981	569	8	tax	tax	NOUN
taxlaw-8981	569	9	laws	law	NOUN
taxlaw-8981	569	10	applicable	applicable	ADJ
taxlaw-8981	569	11	to	to	ADP
taxlaw-8981	569	12	individuals	individual	NOUN
taxlaw-8981	569	13	but	but	CCONJ
taxlaw-8981	569	14	does	do	AUX
taxlaw-8981	569	15	not	not	PART
taxlaw-8981	569	16	allow	allow	VERB
taxlaw-8981	569	17	state	state	NOUN
taxlaw-8981	569	18	or	or	CCONJ
taxlaw-8981	569	19	local	local	ADJ
taxlaw-8981	569	20	taxes	taxis	NOUN
taxlaw-8981	569	21	to	to	PART
taxlaw-8981	569	22	be	be	AUX
taxlaw-8981	569	23	deducted	deduct	VERB
taxlaw-8981	569	24	for	for	ADP
taxlaw-8981	569	25	state	state	NOUN
taxlaw-8981	569	26	purposes	purpose	NOUN
taxlaw-8981	569	27	.	.	PUNCT
taxlaw-8981	570	1	thus	thus	ADV
taxlaw-8981	570	2	,	,	PUNCT
taxlaw-8981	570	3	a	a	DET
taxlaw-8981	570	4	nebraska	nebraska	PROPN
taxlaw-8981	570	5	taxpayer	taxpayer	PROPN
taxlaw-8981	570	6	’s	’s	PART
taxlaw-8981	570	7	federal	federal	ADJ
taxlaw-8981	570	8	itemized	itemize	VERB
taxlaw-8981	570	9	deductions	deduction	NOUN
taxlaw-8981	570	10	would	would	AUX
taxlaw-8981	570	11	generally	generally	ADV
taxlaw-8981	570	12	be	be	AUX
taxlaw-8981	570	13	larger	large	ADJ
taxlaw-8981	570	14	than	than	ADP
taxlaw-8981	570	15	their	their	PRON
taxlaw-8981	570	16	state	state	NOUN
taxlaw-8981	570	17	itemized	itemize	VERB
taxlaw-8981	570	18	deductions	deduction	NOUN
taxlaw-8981	570	19	.	.	PUNCT
taxlaw-8981	571	1	2021	2021	NUM
taxlaw-8981	571	2	]	]	PUNCT
taxlaw-8981	571	3	taxpayer	taxpayer	NOUN
taxlaw-8981	571	4	choices	choice	VERB
taxlaw-8981	571	5	29	29	NUM
taxlaw-8981	571	6	$	$	SYM
taxlaw-8981	571	7	24k	24k	NOUN
taxlaw-8981	571	8	of	of	ADP
taxlaw-8981	571	9	itemized	itemize	VERB
taxlaw-8981	571	10	deductions	deduction	NOUN
taxlaw-8981	571	11	for	for	ADP
taxlaw-8981	571	12	both	both	DET
taxlaw-8981	571	13	state	state	NOUN
taxlaw-8981	571	14	and	and	CCONJ
taxlaw-8981	571	15	federal	federal	ADJ
taxlaw-8981	571	16	purposes	purpose	NOUN
taxlaw-8981	571	17	in	in	ADP
taxlaw-8981	571	18	2018	2018	NUM
taxlaw-8981	571	19	and	and	CCONJ
taxlaw-8981	571	20	holding	hold	VERB
taxlaw-8981	571	21	everything	everything	PRON
taxlaw-8981	571	22	else	else	ADV
taxlaw-8981	571	23	constant,113	constant,113	ADV
taxlaw-8981	571	24	the	the	DET
taxlaw-8981	571	25	couple	couple	NOUN
taxlaw-8981	571	26	likely	likely	ADV
taxlaw-8981	571	27	would	would	AUX
taxlaw-8981	571	28	have	have	AUX
taxlaw-8981	571	29	been	be	AUX
taxlaw-8981	571	30	better	well	ADJ
taxlaw-8981	571	31	off	off	ADP
taxlaw-8981	571	32	itemizing	itemize	VERB
taxlaw-8981	571	33	for	for	ADP
taxlaw-8981	571	34	both	both	CCONJ
taxlaw-8981	571	35	federal	federal	ADJ
taxlaw-8981	571	36	and	and	CCONJ
taxlaw-8981	571	37	state	state	NOUN
taxlaw-8981	571	38	tax	tax	NOUN
taxlaw-8981	571	39	purposes	purpose	NOUN
taxlaw-8981	571	40	rather	rather	ADV
taxlaw-8981	571	41	than	than	ADP
taxlaw-8981	571	42	taking	take	VERB
taxlaw-8981	571	43	the	the	DET
taxlaw-8981	571	44	standard	standard	ADJ
taxlaw-8981	571	45	deduction	deduction	NOUN
taxlaw-8981	571	46	for	for	ADP
taxlaw-8981	571	47	both	both	PRON
taxlaw-8981	571	48	,	,	PUNCT
taxlaw-8981	571	49	even	even	ADV
taxlaw-8981	571	50	though	though	SCONJ
taxlaw-8981	571	51	the	the	DET
taxlaw-8981	571	52	couple	couple	NOUN
taxlaw-8981	571	53	would	would	AUX
taxlaw-8981	571	54	be	be	AUX
taxlaw-8981	571	55	foregoing	forego	VERB
taxlaw-8981	571	56	the	the	DET
taxlaw-8981	571	57	benefit	benefit	NOUN
taxlaw-8981	571	58	of	of	ADP
taxlaw-8981	571	59	the	the	DET
taxlaw-8981	571	60	higher	high	ADJ
taxlaw-8981	571	61	federal	federal	ADJ
taxlaw-8981	571	62	standard	standard	PROPN
taxlaw-8981	571	63	deduction	deduction	NOUN
taxlaw-8981	571	64	.	.	PUNCT
taxlaw-8981	572	1	114	114	NUM
taxlaw-8981	572	2	the	the	DET
taxlaw-8981	572	3	analysis	analysis	NOUN
taxlaw-8981	572	4	is	be	AUX
taxlaw-8981	572	5	similar	similar	ADJ
taxlaw-8981	572	6	with	with	ADP
taxlaw-8981	572	7	taxpayers	taxpayer	NOUN
taxlaw-8981	572	8	of	of	ADP
taxlaw-8981	572	9	different	different	ADJ
taxlaw-8981	572	10	filing	filing	NOUN
taxlaw-8981	572	11	statuses	status	NOUN
taxlaw-8981	572	12	and	and	CCONJ
taxlaw-8981	572	13	income	income	NOUN
taxlaw-8981	572	14	levels	level	NOUN
taxlaw-8981	572	15	,	,	PUNCT
taxlaw-8981	572	16	but	but	CCONJ
taxlaw-8981	572	17	the	the	DET
taxlaw-8981	572	18	exact	exact	ADJ
taxlaw-8981	572	19	thresholds	threshold	NOUN
taxlaw-8981	572	20	at	at	ADP
taxlaw-8981	572	21	which	which	PRON
taxlaw-8981	572	22	it	it	PRON
taxlaw-8981	572	23	becomes	become	VERB
taxlaw-8981	572	24	economical	economical	ADJ
taxlaw-8981	572	25	to	to	PART
taxlaw-8981	572	26	itemize	itemize	VERB
taxlaw-8981	572	27	vary	vary	NOUN
taxlaw-8981	572	28	.	.	PUNCT
taxlaw-8981	573	1	thus	thus	ADV
taxlaw-8981	573	2	,	,	PUNCT
taxlaw-8981	573	3	it	it	PRON
taxlaw-8981	573	4	is	be	AUX
taxlaw-8981	573	5	likely	likely	ADJ
taxlaw-8981	573	6	that	that	SCONJ
taxlaw-8981	573	7	some	some	DET
taxlaw-8981	573	8	nebraskans	nebraskan	NOUN
taxlaw-8981	573	9	opted	opt	VERB
taxlaw-8981	573	10	for	for	ADP
taxlaw-8981	573	11	the	the	DET
taxlaw-8981	573	12	less	less	ADV
taxlaw-8981	573	13	favorable	favorable	ADJ
taxlaw-8981	573	14	federal	federal	ADJ
taxlaw-8981	573	15	itemization	itemization	NOUN
taxlaw-8981	573	16	choice	choice	NOUN
taxlaw-8981	573	17	in	in	ADP
taxlaw-8981	573	18	2018	2018	NUM
taxlaw-8981	573	19	,	,	PUNCT
taxlaw-8981	573	20	which	which	PRON
taxlaw-8981	573	21	is	be	AUX
taxlaw-8981	573	22	more	more	ADJ
taxlaw-8981	573	23	than	than	ADP
taxlaw-8981	573	24	the	the	DET
taxlaw-8981	573	25	number	number	NOUN
taxlaw-8981	573	26	(	(	PUNCT
taxlaw-8981	573	27	basically	basically	ADV
taxlaw-8981	573	28	zero	zero	NUM
taxlaw-8981	573	29	)	)	PUNCT
taxlaw-8981	573	30	who	who	PRON
taxlaw-8981	573	31	likely	likely	ADV
taxlaw-8981	573	32	did	do	VERB
taxlaw-8981	573	33	so	so	ADV
taxlaw-8981	573	34	in	in	ADP
taxlaw-8981	573	35	2017	2017	NUM
taxlaw-8981	573	36	.	.	PUNCT
taxlaw-8981	574	1	the	the	DET
taxlaw-8981	574	2	example	example	NOUN
taxlaw-8981	574	3	of	of	ADP
taxlaw-8981	574	4	maryland	maryland	NOUN
taxlaw-8981	574	5	is	be	AUX
taxlaw-8981	574	6	similar	similar	ADJ
taxlaw-8981	574	7	,	,	PUNCT
taxlaw-8981	574	8	although	although	SCONJ
taxlaw-8981	574	9	slightly	slightly	ADV
taxlaw-8981	574	10	more	more	ADV
taxlaw-8981	574	11	complex	complex	ADJ
taxlaw-8981	574	12	.	.	PUNCT
taxlaw-8981	575	1	the	the	DET
taxlaw-8981	575	2	maryland	maryland	PROPN
taxlaw-8981	575	3	and	and	CCONJ
taxlaw-8981	575	4	federal	federal	ADJ
taxlaw-8981	575	5	standard	standard	ADJ
taxlaw-8981	575	6	deductions	deduction	NOUN
taxlaw-8981	575	7	differed	differ	VERB
taxlaw-8981	575	8	even	even	ADV
taxlaw-8981	575	9	in	in	ADP
taxlaw-8981	575	10	2017	2017	NUM
taxlaw-8981	575	11	.	.	PUNCT
taxlaw-8981	576	1	thus	thus	ADV
taxlaw-8981	576	2	,	,	PUNCT
taxlaw-8981	576	3	even	even	ADV
taxlaw-8981	576	4	pretcja	pretcja	PROPN
taxlaw-8981	576	5	,	,	PUNCT
taxlaw-8981	576	6	some	some	DET
taxlaw-8981	576	7	maryland	maryland	NOUN
taxlaw-8981	576	8	taxpayers	taxpayer	NOUN
taxlaw-8981	576	9	likely	likely	ADV
taxlaw-8981	576	10	would	would	AUX
taxlaw-8981	576	11	have	have	AUX
taxlaw-8981	576	12	opted	opt	VERB
taxlaw-8981	576	13	to	to	PART
taxlaw-8981	576	14	itemize	itemize	VERB
taxlaw-8981	576	15	and	and	CCONJ
taxlaw-8981	576	16	pay	pay	VERB
taxlaw-8981	576	17	extra	extra	ADJ
taxlaw-8981	576	18	in	in	ADP
taxlaw-8981	576	19	federal	federal	ADJ
taxlaw-8981	576	20	taxes	taxis	NOUN
taxlaw-8981	576	21	so	so	SCONJ
taxlaw-8981	576	22	they	they	PRON
taxlaw-8981	576	23	could	could	AUX
taxlaw-8981	576	24	itemize	itemize	VERB
taxlaw-8981	576	25	for	for	ADP
taxlaw-8981	576	26	state	state	NOUN
taxlaw-8981	576	27	purposes	purpose	NOUN
taxlaw-8981	576	28	and	and	CCONJ
taxlaw-8981	576	29	save	save	VERB
taxlaw-8981	576	30	even	even	ADV
taxlaw-8981	576	31	more	more	ADV
taxlaw-8981	576	32	in	in	ADP
taxlaw-8981	576	33	state	state	NOUN
taxlaw-8981	576	34	taxes	taxis	NOUN
taxlaw-8981	576	35	.	.	PUNCT
taxlaw-8981	577	1	however	however	ADV
taxlaw-8981	577	2	,	,	PUNCT
taxlaw-8981	577	3	the	the	DET
taxlaw-8981	577	4	disparity	disparity	NOUN
taxlaw-8981	577	5	between	between	ADP
taxlaw-8981	577	6	the	the	DET
taxlaw-8981	577	7	maryland	maryland	NOUN
taxlaw-8981	577	8	and	and	CCONJ
taxlaw-8981	577	9	federal	federal	ADJ
taxlaw-8981	577	10	standard	standard	PROPN
taxlaw-8981	577	11	deduction	deduction	NOUN
taxlaw-8981	577	12	increased	increase	VERB
taxlaw-8981	577	13	in	in	ADP
taxlaw-8981	577	14	2018	2018	NUM
taxlaw-8981	577	15	.	.	PUNCT
taxlaw-8981	578	1	that	that	PRON
taxlaw-8981	578	2	,	,	PUNCT
taxlaw-8981	578	3	together	together	ADV
taxlaw-8981	578	4	with	with	ADP
taxlaw-8981	578	5	the	the	DET
taxlaw-8981	578	6	reduction	reduction	NOUN
taxlaw-8981	578	7	in	in	ADP
taxlaw-8981	578	8	federal	federal	ADJ
taxlaw-8981	578	9	individual	individual	ADJ
taxlaw-8981	578	10	income	income	NOUN
taxlaw-8981	578	11	tax	tax	NOUN
taxlaw-8981	578	12	rates	rate	NOUN
taxlaw-8981	578	13	and	and	CCONJ
taxlaw-8981	578	14	the	the	DET
taxlaw-8981	578	15	cap	cap	NOUN
taxlaw-8981	578	16	on	on	ADP
taxlaw-8981	578	17	the	the	DET
taxlaw-8981	578	18	federal	federal	ADJ
taxlaw-8981	578	19	salt	salt	NOUN
taxlaw-8981	578	20	deduction	deduction	NOUN
taxlaw-8981	578	21	,	,	PUNCT
taxlaw-8981	578	22	means	mean	VERB
taxlaw-8981	578	23	that	that	SCONJ
taxlaw-8981	578	24	it	it	PRON
taxlaw-8981	578	25	even	even	ADV
taxlaw-8981	578	26	more	more	ADJ
taxlaw-8981	578	27	maryland	maryland	NOUN
taxlaw-8981	578	28	taxpayers	taxpayer	NOUN
taxlaw-8981	578	29	likely	likely	ADV
taxlaw-8981	578	30	had	have	VERB
taxlaw-8981	578	31	a	a	DET
taxlaw-8981	578	32	net	net	ADJ
taxlaw-8981	578	33	economic	economic	ADJ
taxlaw-8981	578	34	incentive	incentive	NOUN
taxlaw-8981	578	35	to	to	PART
taxlaw-8981	578	36	opt	opt	VERB
taxlaw-8981	578	37	for	for	ADP
taxlaw-8981	578	38	the	the	DET
taxlaw-8981	578	39	less	less	ADV
taxlaw-8981	578	40	favorable	favorable	ADJ
taxlaw-8981	578	41	federal	federal	ADJ
taxlaw-8981	578	42	itemization	itemization	NOUN
taxlaw-8981	578	43	choice	choice	NOUN
taxlaw-8981	578	44	in	in	ADP
taxlaw-8981	578	45	2018	2018	NUM
taxlaw-8981	578	46	than	than	ADP
taxlaw-8981	578	47	in	in	ADP
taxlaw-8981	578	48	2017	2017	NUM
taxlaw-8981	578	49	.	.	PUNCT
taxlaw-8981	579	1	consider	consider	VERB
taxlaw-8981	579	2	again	again	ADV
taxlaw-8981	579	3	the	the	DET
taxlaw-8981	579	4	example	example	NOUN
taxlaw-8981	579	5	of	of	ADP
taxlaw-8981	579	6	the	the	DET
taxlaw-8981	579	7	married	married	ADJ
taxlaw-8981	579	8	couple	couple	NOUN
taxlaw-8981	579	9	filing	filing	NOUN
taxlaw-8981	579	10	jointly	jointly	ADV
taxlaw-8981	579	11	(	(	PUNCT
taxlaw-8981	579	12	now	now	ADV
taxlaw-8981	579	13	in	in	ADP
taxlaw-8981	579	14	maryland	maryland	NOUN
taxlaw-8981	579	15	)	)	PUNCT
taxlaw-8981	579	16	with	with	ADP
taxlaw-8981	579	17	$	$	SYM
taxlaw-8981	579	18	100k	100k	NUM
taxlaw-8981	579	19	agi	agi	NOUN
taxlaw-8981	579	20	.	.	PUNCT
taxlaw-8981	580	1	in	in	ADP
taxlaw-8981	580	2	2017	2017	NUM
taxlaw-8981	580	3	,	,	PUNCT
taxlaw-8981	580	4	they	they	PRON
taxlaw-8981	580	5	would	would	AUX
taxlaw-8981	580	6	likely	likely	ADV
taxlaw-8981	580	7	have	have	AUX
taxlaw-8981	580	8	been	be	AUX
taxlaw-8981	580	9	better	well	ADJ
taxlaw-8981	580	10	off	off	ADP
taxlaw-8981	580	11	itemizing	itemize	VERB
taxlaw-8981	580	12	for	for	ADP
taxlaw-8981	580	13	both	both	CCONJ
taxlaw-8981	580	14	federal	federal	ADJ
taxlaw-8981	580	15	and	and	CCONJ
taxlaw-8981	580	16	state	state	NOUN
taxlaw-8981	580	17	tax	tax	NOUN
taxlaw-8981	580	18	purposes	purpose	NOUN
taxlaw-8981	580	19	than	than	ADP
taxlaw-8981	580	20	taking	take	VERB
taxlaw-8981	580	21	the	the	DET
taxlaw-8981	580	22	standard	standard	ADJ
taxlaw-8981	580	23	deduction	deduction	NOUN
taxlaw-8981	580	24	for	for	ADP
taxlaw-8981	580	25	both	both	PRON
taxlaw-8981	580	26	(	(	PUNCT
taxlaw-8981	580	27	even	even	ADV
taxlaw-8981	580	28	though	though	SCONJ
taxlaw-8981	580	29	the	the	DET
taxlaw-8981	580	30	couple	couple	NOUN
taxlaw-8981	580	31	would	would	AUX
taxlaw-8981	580	32	be	be	AUX
taxlaw-8981	580	33	foregoing	forego	VERB
taxlaw-8981	580	34	the	the	DET
taxlaw-8981	580	35	higher	high	ADJ
taxlaw-8981	580	36	federal	federal	ADJ
taxlaw-8981	580	37	standard	standard	PROPN
taxlaw-8981	580	38	deduction	deduction	NOUN
taxlaw-8981	580	39	)	)	PUNCT
taxlaw-8981	580	40	if	if	SCONJ
taxlaw-8981	580	41	they	they	PRON
taxlaw-8981	580	42	had	have	VERB
taxlaw-8981	580	43	state	state	NOUN
taxlaw-8981	580	44	and	and	CCONJ
taxlaw-8981	580	45	federal	federal	ADJ
taxlaw-8981	580	46	itemized	itemize	VERB
taxlaw-8981	580	47	deductions	deduction	NOUN
taxlaw-8981	580	48	between	between	ADP
taxlaw-8981	580	49	approximately	approximately	ADV
taxlaw-8981	580	50	$	$	SYM
taxlaw-8981	580	51	10.5k	10.5k	NUM
taxlaw-8981	580	52	and	and	CCONJ
taxlaw-8981	580	53	$	$	SYM
taxlaw-8981	580	54	12.7k	12.7k	NUM
taxlaw-8981	580	55	,	,	PUNCT
taxlaw-8981	580	56	holding	hold	VERB
taxlaw-8981	580	57	everything	everything	PRON
taxlaw-8981	580	58	else	else	ADV
taxlaw-8981	580	59	constant.115	constant.115	PROPN
taxlaw-8981	580	60	the	the	DET
taxlaw-8981	580	61	same	same	ADJ
taxlaw-8981	580	62	couple	couple	NOUN
taxlaw-8981	580	63	in	in	ADP
taxlaw-8981	580	64	2018	2018	NUM
taxlaw-8981	580	65	would	would	AUX
taxlaw-8981	580	66	likely	likely	ADV
taxlaw-8981	580	67	have	have	AUX
taxlaw-8981	580	68	been	be	AUX
taxlaw-8981	580	69	better	well	ADJ
taxlaw-8981	580	70	off	off	ADP
taxlaw-8981	580	71	itemizing	itemize	VERB
taxlaw-8981	580	72	for	for	ADP
taxlaw-8981	580	73	both	both	PRON
taxlaw-8981	580	74	(	(	PUNCT
taxlaw-8981	580	75	even	even	ADV
taxlaw-8981	580	76	though	though	SCONJ
taxlaw-8981	580	77	they	they	PRON
taxlaw-8981	580	78	would	would	AUX
taxlaw-8981	580	79	be	be	AUX
taxlaw-8981	580	80	foregoing	forego	VERB
taxlaw-8981	580	81	the	the	DET
taxlaw-8981	580	82	larger	large	ADJ
taxlaw-8981	580	83	federal	federal	ADJ
taxlaw-8981	580	84	standard	standard	PROPN
taxlaw-8981	580	85	deduction	deduction	NOUN
taxlaw-8981	580	86	)	)	PUNCT
taxlaw-8981	580	87	if	if	SCONJ
taxlaw-8981	580	88	they	they	PRON
taxlaw-8981	580	89	had	have	VERB
taxlaw-8981	580	90	state	state	NOUN
taxlaw-8981	580	91	and	and	CCONJ
taxlaw-8981	580	92	federal	federal	ADJ
taxlaw-8981	580	93	itemized	itemize	VERB
taxlaw-8981	580	94	deductions	deduction	NOUN
taxlaw-8981	580	95	between	between	ADP
taxlaw-8981	580	96	approximately	approximately	ADV
taxlaw-8981	580	97	$	$	SYM
taxlaw-8981	580	98	19k116	19k116	NUM
taxlaw-8981	580	99	and	and	CCONJ
taxlaw-8981	580	100	$	$	SYM
taxlaw-8981	580	101	24k	24k	NOUN
taxlaw-8981	580	102	.	.	PUNCT
taxlaw-8981	581	1	in	in	ADP
taxlaw-8981	581	2	this	this	DET
taxlaw-8981	581	3	example	example	NOUN
taxlaw-8981	581	4	,	,	PUNCT
taxlaw-8981	581	5	113	113	NUM
taxlaw-8981	581	6	author	author	NOUN
taxlaw-8981	581	7	calculations	calculation	NOUN
taxlaw-8981	581	8	using	use	VERB
taxlaw-8981	581	9	the	the	DET
taxlaw-8981	581	10	formula	formula	NOUN
taxlaw-8981	581	11	in	in	ADP
taxlaw-8981	581	12	note	note	NOUN
taxlaw-8981	581	13	98	98	NUM
taxlaw-8981	581	14	supra	supra	NOUN
taxlaw-8981	581	15	.	.	PUNCT
taxlaw-8981	582	1	of	of	ADP
taxlaw-8981	582	2	course	course	NOUN
taxlaw-8981	582	3	,	,	PUNCT
taxlaw-8981	582	4	everything	everything	PRON
taxlaw-8981	582	5	else	else	ADV
taxlaw-8981	582	6	is	be	AUX
taxlaw-8981	582	7	not	not	PART
taxlaw-8981	582	8	constant	constant	ADJ
taxlaw-8981	582	9	.	.	PUNCT
taxlaw-8981	583	1	in	in	ADP
taxlaw-8981	583	2	particular	particular	ADJ
taxlaw-8981	583	3	,	,	PUNCT
taxlaw-8981	583	4	itemizing	itemize	VERB
taxlaw-8981	583	5	for	for	ADP
taxlaw-8981	583	6	state	state	NOUN
taxlaw-8981	583	7	purposes	purpose	NOUN
taxlaw-8981	583	8	increases	increase	VERB
taxlaw-8981	583	9	the	the	DET
taxlaw-8981	583	10	taxpayer	taxpayer	NOUN
taxlaw-8981	583	11	’s	’s	PART
taxlaw-8981	583	12	salt	salt	NOUN
taxlaw-8981	583	13	deduction	deduction	NOUN
taxlaw-8981	583	14	for	for	ADP
taxlaw-8981	583	15	federal	federal	ADJ
taxlaw-8981	583	16	purposes	purpose	NOUN
taxlaw-8981	583	17	.	.	PUNCT
taxlaw-8981	584	1	this	this	DET
taxlaw-8981	584	2	effect	effect	NOUN
taxlaw-8981	584	3	is	be	AUX
taxlaw-8981	584	4	ignored	ignore	VERB
taxlaw-8981	584	5	for	for	ADP
taxlaw-8981	584	6	ease	ease	NOUN
taxlaw-8981	584	7	in	in	ADP
taxlaw-8981	584	8	the	the	DET
taxlaw-8981	584	9	basic	basic	ADJ
taxlaw-8981	584	10	numerical	numerical	ADJ
taxlaw-8981	584	11	examples	example	NOUN
taxlaw-8981	584	12	discussed	discuss	VERB
taxlaw-8981	584	13	.	.	PUNCT
taxlaw-8981	585	1	however	however	ADV
taxlaw-8981	585	2	,	,	PUNCT
taxlaw-8981	585	3	taking	take	VERB
taxlaw-8981	585	4	the	the	DET
taxlaw-8981	585	5	effect	effect	NOUN
taxlaw-8981	585	6	into	into	ADP
taxlaw-8981	585	7	account	account	NOUN
taxlaw-8981	585	8	would	would	AUX
taxlaw-8981	585	9	either	either	CCONJ
taxlaw-8981	585	10	(	(	PUNCT
taxlaw-8981	585	11	a	a	X
taxlaw-8981	585	12	)	)	PUNCT
taxlaw-8981	585	13	push	push	VERB
taxlaw-8981	585	14	the	the	DET
taxlaw-8981	585	15	taxpayer	taxpayer	NOUN
taxlaw-8981	585	16	’s	’s	PART
taxlaw-8981	585	17	federal	federal	ADJ
taxlaw-8981	585	18	itemized	itemize	VERB
taxlaw-8981	585	19	deductions	deduction	NOUN
taxlaw-8981	585	20	above	above	ADP
taxlaw-8981	585	21	the	the	DET
taxlaw-8981	585	22	federal	federal	ADJ
taxlaw-8981	585	23	standard	standard	PROPN
taxlaw-8981	585	24	deduction	deduction	NOUN
taxlaw-8981	585	25	,	,	PUNCT
taxlaw-8981	585	26	meaning	mean	VERB
taxlaw-8981	585	27	that	that	SCONJ
taxlaw-8981	585	28	the	the	DET
taxlaw-8981	585	29	taxpayer	taxpayer	NOUN
taxlaw-8981	585	30	would	would	AUX
taxlaw-8981	585	31	no	no	ADV
taxlaw-8981	585	32	longer	long	ADV
taxlaw-8981	585	33	have	have	VERB
taxlaw-8981	585	34	conflicting	conflicting	ADJ
taxlaw-8981	585	35	itemization	itemization	NOUN
taxlaw-8981	585	36	preferences	preference	NOUN
taxlaw-8981	585	37	;	;	PUNCT
taxlaw-8981	585	38	or	or	CCONJ
taxlaw-8981	585	39	(	(	PUNCT
taxlaw-8981	585	40	b	b	X
taxlaw-8981	585	41	)	)	PUNCT
taxlaw-8981	585	42	increase	increase	VERB
taxlaw-8981	585	43	the	the	DET
taxlaw-8981	585	44	cost	cost	NOUN
taxlaw-8981	585	45	of	of	ADP
taxlaw-8981	585	46	itemizing	itemize	VERB
taxlaw-8981	585	47	for	for	ADP
taxlaw-8981	585	48	federal	federal	ADJ
taxlaw-8981	585	49	purposes	purpose	NOUN
taxlaw-8981	585	50	on	on	ADP
taxlaw-8981	585	51	the	the	DET
taxlaw-8981	585	52	margin	margin	NOUN
taxlaw-8981	585	53	,	,	PUNCT
taxlaw-8981	585	54	thereby	thereby	ADV
taxlaw-8981	585	55	slightly	slightly	ADV
taxlaw-8981	585	56	reducing	reduce	VERB
taxlaw-8981	585	57	the	the	DET
taxlaw-8981	585	58	frequency	frequency	NOUN
taxlaw-8981	585	59	with	with	ADP
taxlaw-8981	585	60	which	which	PRON
taxlaw-8981	585	61	the	the	DET
taxlaw-8981	585	62	state	state	NOUN
taxlaw-8981	585	63	-	-	PUNCT
taxlaw-8981	585	64	level	level	NOUN
taxlaw-8981	585	65	benefit	benefit	NOUN
taxlaw-8981	585	66	of	of	ADP
taxlaw-8981	585	67	itemizing	itemizing	NOUN
taxlaw-8981	585	68	would	would	AUX
taxlaw-8981	585	69	exceed	exceed	VERB
taxlaw-8981	585	70	the	the	DET
taxlaw-8981	585	71	federal	federal	ADJ
taxlaw-8981	585	72	-	-	PUNCT
taxlaw-8981	585	73	level	level	NOUN
taxlaw-8981	585	74	cost	cost	NOUN
taxlaw-8981	585	75	of	of	ADP
taxlaw-8981	585	76	itemizing	itemizing	NOUN
taxlaw-8981	585	77	.	.	PUNCT
taxlaw-8981	586	1	nevertheless	nevertheless	ADV
taxlaw-8981	586	2	,	,	PUNCT
taxlaw-8981	586	3	after	after	ADP
taxlaw-8981	586	4	the	the	DET
taxlaw-8981	586	5	tcja	tcja	NOUN
taxlaw-8981	586	6	’s	’s	PART
taxlaw-8981	586	7	imposition	imposition	NOUN
taxlaw-8981	586	8	of	of	ADP
taxlaw-8981	586	9	the	the	DET
taxlaw-8981	586	10	$	$	SYM
taxlaw-8981	586	11	10k	10k	NOUN
taxlaw-8981	586	12	cap	cap	NOUN
taxlaw-8981	586	13	on	on	ADP
taxlaw-8981	586	14	salt	salt	NOUN
taxlaw-8981	586	15	deductions	deduction	NOUN
taxlaw-8981	586	16	,	,	PUNCT
taxlaw-8981	586	17	any	any	DET
taxlaw-8981	586	18	variation	variation	NOUN
taxlaw-8981	586	19	in	in	ADP
taxlaw-8981	586	20	the	the	DET
taxlaw-8981	586	21	amount	amount	NOUN
taxlaw-8981	586	22	of	of	ADP
taxlaw-8981	586	23	state	state	NOUN
taxlaw-8981	586	24	taxes	taxis	NOUN
taxlaw-8981	586	25	would	would	AUX
taxlaw-8981	586	26	not	not	PART
taxlaw-8981	586	27	have	have	VERB
taxlaw-8981	586	28	this	this	DET
taxlaw-8981	586	29	effect	effect	NOUN
taxlaw-8981	586	30	as	as	ADV
taxlaw-8981	586	31	long	long	ADV
taxlaw-8981	586	32	as	as	SCONJ
taxlaw-8981	586	33	the	the	DET
taxlaw-8981	586	34	taxpayer	taxpayer	NOUN
taxlaw-8981	586	35	’s	’s	PART
taxlaw-8981	586	36	total	total	ADJ
taxlaw-8981	586	37	state	state	NOUN
taxlaw-8981	586	38	taxes	taxis	NOUN
taxlaw-8981	586	39	remained	remain	VERB
taxlaw-8981	586	40	at	at	ADV
taxlaw-8981	586	41	least	least	ADV
taxlaw-8981	586	42	$	$	SYM
taxlaw-8981	586	43	10k	10k	NOUN
taxlaw-8981	586	44	.	.	PUNCT
taxlaw-8981	587	1	114	114	NUM
taxlaw-8981	587	2	assume	assume	VERB
taxlaw-8981	587	3	,	,	PUNCT
taxlaw-8981	587	4	for	for	ADP
taxlaw-8981	587	5	example	example	NOUN
taxlaw-8981	587	6	,	,	PUNCT
taxlaw-8981	587	7	the	the	DET
taxlaw-8981	587	8	couple	couple	NOUN
taxlaw-8981	587	9	had	have	VERB
taxlaw-8981	587	10	$	$	SYM
taxlaw-8981	587	11	23k	23k	NOUN
taxlaw-8981	587	12	of	of	ADP
taxlaw-8981	587	13	itemized	itemize	VERB
taxlaw-8981	587	14	deductions	deduction	NOUN
taxlaw-8981	587	15	for	for	ADP
taxlaw-8981	587	16	both	both	PRON
taxlaw-8981	587	17	state	state	NOUN
taxlaw-8981	587	18	and	and	CCONJ
taxlaw-8981	587	19	federal	federal	ADJ
taxlaw-8981	587	20	purposes	purpose	NOUN
taxlaw-8981	587	21	.	.	PUNCT
taxlaw-8981	588	1	by	by	ADP
taxlaw-8981	588	2	itemizing	itemize	VERB
taxlaw-8981	588	3	for	for	ADP
taxlaw-8981	588	4	state	state	NOUN
taxlaw-8981	588	5	purposes	purpose	NOUN
taxlaw-8981	588	6	rather	rather	ADV
taxlaw-8981	588	7	than	than	ADP
taxlaw-8981	588	8	taking	take	VERB
taxlaw-8981	588	9	the	the	DET
taxlaw-8981	588	10	standard	standard	ADJ
taxlaw-8981	588	11	deduction	deduction	NOUN
taxlaw-8981	588	12	,	,	PUNCT
taxlaw-8981	588	13	the	the	DET
taxlaw-8981	588	14	taxpayer	taxpayer	NOUN
taxlaw-8981	588	15	would	would	AUX
taxlaw-8981	588	16	save	save	VERB
taxlaw-8981	588	17	$	$	SYM
taxlaw-8981	588	18	649.80	649.80	NUM
taxlaw-8981	588	19	(	(	PUNCT
taxlaw-8981	588	20	(	(	PUNCT
taxlaw-8981	588	21	$	$	SYM
taxlaw-8981	588	22	23k-$13,500)*6.84	23k-$13,500)*6.84	NUM
taxlaw-8981	588	23	%	%	NOUN
taxlaw-8981	588	24	)	)	PUNCT
taxlaw-8981	588	25	,	,	PUNCT
taxlaw-8981	588	26	but	but	CCONJ
taxlaw-8981	588	27	itemizing	itemize	VERB
taxlaw-8981	588	28	for	for	ADP
taxlaw-8981	588	29	federal	federal	ADJ
taxlaw-8981	588	30	purposes	purpose	NOUN
taxlaw-8981	588	31	too	too	ADV
taxlaw-8981	588	32	would	would	AUX
taxlaw-8981	588	33	only	only	ADV
taxlaw-8981	588	34	cost	cost	VERB
taxlaw-8981	588	35	the	the	DET
taxlaw-8981	588	36	taxpayer	taxpayer	NOUN
taxlaw-8981	588	37	an	an	DET
taxlaw-8981	588	38	extra	extra	ADJ
taxlaw-8981	588	39	$	$	SYM
taxlaw-8981	588	40	220	220	NUM
taxlaw-8981	588	41	(	(	PUNCT
taxlaw-8981	588	42	(	(	PUNCT
taxlaw-8981	588	43	$	$	SYM
taxlaw-8981	588	44	24k-$23k)*22	24k-$23k)*22	NUM
taxlaw-8981	588	45	%	%	NOUN
taxlaw-8981	588	46	)	)	PUNCT
taxlaw-8981	588	47	,	,	PUNCT
taxlaw-8981	588	48	meaning	mean	VERB
taxlaw-8981	588	49	that	that	SCONJ
taxlaw-8981	588	50	the	the	DET
taxlaw-8981	588	51	taxpayer	taxpayer	NOUN
taxlaw-8981	588	52	reduces	reduce	VERB
taxlaw-8981	588	53	their	their	PRON
taxlaw-8981	588	54	net	net	ADJ
taxlaw-8981	588	55	tax	tax	NOUN
taxlaw-8981	588	56	liability	liability	NOUN
taxlaw-8981	588	57	by	by	ADP
taxlaw-8981	588	58	itemizing	itemize	VERB
taxlaw-8981	588	59	for	for	ADP
taxlaw-8981	588	60	both	both	PRON
taxlaw-8981	588	61	.	.	PUNCT
taxlaw-8981	589	1	there	there	PRON
taxlaw-8981	589	2	are	be	VERB
taxlaw-8981	589	3	,	,	PUNCT
taxlaw-8981	589	4	of	of	ADP
taxlaw-8981	589	5	course	course	NOUN
taxlaw-8981	589	6	,	,	PUNCT
taxlaw-8981	589	7	other	other	ADJ
taxlaw-8981	589	8	costs	cost	NOUN
taxlaw-8981	589	9	that	that	PRON
taxlaw-8981	589	10	could	could	AUX
taxlaw-8981	589	11	outweigh	outweigh	VERB
taxlaw-8981	589	12	the	the	DET
taxlaw-8981	589	13	tax	tax	NOUN
taxlaw-8981	589	14	savings	saving	NOUN
taxlaw-8981	589	15	of	of	ADP
taxlaw-8981	589	16	itemizing	itemizing	NOUN
taxlaw-8981	589	17	,	,	PUNCT
taxlaw-8981	589	18	including	include	VERB
taxlaw-8981	589	19	additional	additional	ADJ
taxlaw-8981	589	20	tax	tax	NOUN
taxlaw-8981	589	21	preparation	preparation	NOUN
taxlaw-8981	589	22	costs	cost	NOUN
taxlaw-8981	589	23	and	and	CCONJ
taxlaw-8981	589	24	the	the	DET
taxlaw-8981	589	25	costs	cost	NOUN
taxlaw-8981	589	26	to	to	ADP
taxlaw-8981	589	27	the	the	DET
taxlaw-8981	589	28	taxpayer	taxpayer	NOUN
taxlaw-8981	589	29	of	of	ADP
taxlaw-8981	589	30	compiling	compile	VERB
taxlaw-8981	589	31	the	the	DET
taxlaw-8981	589	32	information	information	NOUN
taxlaw-8981	589	33	.	.	PUNCT
taxlaw-8981	590	1	however	however	ADV
taxlaw-8981	590	2	,	,	PUNCT
taxlaw-8981	590	3	both	both	PRON
taxlaw-8981	590	4	of	of	ADP
taxlaw-8981	590	5	those	those	PRON
taxlaw-8981	590	6	may	may	AUX
taxlaw-8981	590	7	already	already	ADV
taxlaw-8981	590	8	be	be	AUX
taxlaw-8981	590	9	sunk	sink	VERB
taxlaw-8981	590	10	once	once	SCONJ
taxlaw-8981	590	11	the	the	DET
taxlaw-8981	590	12	taxpayer	taxpayer	NOUN
taxlaw-8981	590	13	gets	get	VERB
taxlaw-8981	590	14	to	to	ADP
taxlaw-8981	590	15	the	the	DET
taxlaw-8981	590	16	point	point	NOUN
taxlaw-8981	590	17	of	of	ADP
taxlaw-8981	590	18	doing	do	VERB
taxlaw-8981	590	19	this	this	DET
taxlaw-8981	590	20	analysis	analysis	NOUN
taxlaw-8981	590	21	,	,	PUNCT
taxlaw-8981	590	22	in	in	ADP
taxlaw-8981	590	23	which	which	DET
taxlaw-8981	590	24	case	case	NOUN
taxlaw-8981	590	25	they	they	PRON
taxlaw-8981	590	26	should	should	AUX
taxlaw-8981	590	27	be	be	AUX
taxlaw-8981	590	28	ignored	ignore	VERB
taxlaw-8981	590	29	.	.	PUNCT
taxlaw-8981	591	1	115	115	NUM
taxlaw-8981	591	2	author	author	NOUN
taxlaw-8981	591	3	calculations	calculation	NOUN
taxlaw-8981	591	4	using	use	VERB
taxlaw-8981	591	5	the	the	DET
taxlaw-8981	591	6	formula	formula	NOUN
taxlaw-8981	591	7	in	in	ADP
taxlaw-8981	591	8	note	note	NOUN
taxlaw-8981	591	9	98	98	NUM
taxlaw-8981	591	10	supra	supra	NOUN
taxlaw-8981	591	11	.	.	PUNCT
taxlaw-8981	592	1	116	116	NUM
taxlaw-8981	592	2	this	this	DET
taxlaw-8981	592	3	number	number	NOUN
taxlaw-8981	592	4	depends	depend	VERB
taxlaw-8981	592	5	on	on	ADP
taxlaw-8981	592	6	the	the	DET
taxlaw-8981	592	7	maryland	maryland	PROPN
taxlaw-8981	592	8	county	county	NOUN
taxlaw-8981	592	9	in	in	ADP
taxlaw-8981	592	10	which	which	PRON
taxlaw-8981	592	11	the	the	DET
taxlaw-8981	592	12	taxpayer	taxpayer	NOUN
taxlaw-8981	592	13	lives	live	VERB
taxlaw-8981	592	14	.	.	PUNCT
taxlaw-8981	593	1	see	see	VERB
taxlaw-8981	593	2	supra	supra	PROPN
taxlaw-8981	593	3	note	note	PROPN
taxlaw-8981	593	4	105	105	NUM
taxlaw-8981	593	5	(	(	PUNCT
taxlaw-8981	593	6	explaining	explain	VERB
taxlaw-8981	593	7	the	the	DET
taxlaw-8981	593	8	imposition	imposition	NOUN
taxlaw-8981	593	9	of	of	ADP
taxlaw-8981	593	10	county	county	NOUN
taxlaw-8981	593	11	level	level	NOUN
taxlaw-8981	593	12	income	income	NOUN
taxlaw-8981	593	13	taxes	taxis	NOUN
taxlaw-8981	593	14	in	in	ADP
taxlaw-8981	593	15	addition	addition	NOUN
taxlaw-8981	593	16	to	to	ADP
taxlaw-8981	593	17	the	the	DET
taxlaw-8981	593	18	state	state	NOUN
taxlaw-8981	593	19	income	income	NOUN
taxlaw-8981	593	20	30	30	NUM
taxlaw-8981	593	21	columbia	columbia	PROPN
taxlaw-8981	593	22	journal	journal	PROPN
taxlaw-8981	593	23	of	of	ADP
taxlaw-8981	593	24	tax	tax	NOUN
taxlaw-8981	593	25	law	law	NOUN
taxlaw-8981	594	1	[	[	X
taxlaw-8981	594	2	vol	vol	NOUN
taxlaw-8981	594	3	:	:	PUNCT
taxlaw-8981	594	4	13:1	13:1	NUM
taxlaw-8981	594	5	the	the	DET
taxlaw-8981	594	6	range	range	NOUN
taxlaw-8981	594	7	of	of	ADP
taxlaw-8981	594	8	itemized	itemize	VERB
taxlaw-8981	594	9	deductions	deduction	NOUN
taxlaw-8981	594	10	in	in	ADP
taxlaw-8981	594	11	which	which	PRON
taxlaw-8981	594	12	taxpayers	taxpayer	NOUN
taxlaw-8981	594	13	would	would	AUX
taxlaw-8981	594	14	benefit	benefit	VERB
taxlaw-8981	594	15	from	from	ADP
taxlaw-8981	594	16	making	make	VERB
taxlaw-8981	594	17	the	the	DET
taxlaw-8981	594	18	less	less	ADV
taxlaw-8981	594	19	favorable	favorable	ADJ
taxlaw-8981	594	20	federal	federal	ADJ
taxlaw-8981	594	21	itemization	itemization	NOUN
taxlaw-8981	594	22	deduction	deduction	NOUN
taxlaw-8981	594	23	is	be	AUX
taxlaw-8981	594	24	more	more	ADJ
taxlaw-8981	594	25	than	than	ADP
taxlaw-8981	594	26	twice	twice	ADV
taxlaw-8981	594	27	as	as	ADV
taxlaw-8981	594	28	large	large	ADJ
taxlaw-8981	594	29	in	in	ADP
taxlaw-8981	594	30	2018	2018	NUM
taxlaw-8981	594	31	as	as	ADP
taxlaw-8981	594	32	in	in	ADP
taxlaw-8981	594	33	2017	2017	NUM
taxlaw-8981	594	34	.	.	PUNCT
taxlaw-8981	595	1	in	in	ADP
taxlaw-8981	595	2	addition	addition	NOUN
taxlaw-8981	595	3	,	,	PUNCT
taxlaw-8981	595	4	with	with	ADP
taxlaw-8981	595	5	the	the	DET
taxlaw-8981	595	6	$	$	SYM
taxlaw-8981	595	7	10k	10k	NOUN
taxlaw-8981	595	8	cap	cap	NOUN
taxlaw-8981	595	9	on	on	ADP
taxlaw-8981	595	10	the	the	DET
taxlaw-8981	595	11	salt	salt	NOUN
taxlaw-8981	595	12	deduction	deduction	NOUN
taxlaw-8981	595	13	for	for	ADP
taxlaw-8981	595	14	federal	federal	ADJ
taxlaw-8981	595	15	purposes	purpose	NOUN
taxlaw-8981	595	16	,	,	PUNCT
taxlaw-8981	595	17	it	it	PRON
taxlaw-8981	595	18	becomes	become	VERB
taxlaw-8981	595	19	more	more	ADV
taxlaw-8981	595	20	probable	probable	ADJ
taxlaw-8981	595	21	,	,	PUNCT
taxlaw-8981	595	22	in	in	ADP
taxlaw-8981	595	23	2018	2018	NUM
taxlaw-8981	595	24	,	,	PUNCT
taxlaw-8981	595	25	that	that	SCONJ
taxlaw-8981	595	26	a	a	DET
taxlaw-8981	595	27	maryland	maryland	NOUN
taxlaw-8981	595	28	taxpayer	taxpayer	NOUN
taxlaw-8981	595	29	’s	’s	PART
taxlaw-8981	595	30	state	state	NOUN
taxlaw-8981	595	31	itemized	itemize	VERB
taxlaw-8981	595	32	deductions	deduction	NOUN
taxlaw-8981	595	33	and	and	CCONJ
taxlaw-8981	595	34	federal	federal	ADJ
taxlaw-8981	595	35	itemized	itemize	VERB
taxlaw-8981	595	36	deductions	deduction	NOUN
taxlaw-8981	595	37	would	would	AUX
taxlaw-8981	595	38	be	be	AUX
taxlaw-8981	595	39	equal	equal	ADJ
taxlaw-8981	595	40	(	(	PUNCT
taxlaw-8981	595	41	or	or	CCONJ
taxlaw-8981	595	42	at	at	ADP
taxlaw-8981	595	43	least	least	ADJ
taxlaw-8981	595	44	close	close	ADJ
taxlaw-8981	595	45	)	)	PUNCT
taxlaw-8981	595	46	in	in	ADP
taxlaw-8981	595	47	amount,117	amount,117	PROPN
taxlaw-8981	595	48	which	which	PRON
taxlaw-8981	595	49	increases	increase	VERB
taxlaw-8981	595	50	the	the	DET
taxlaw-8981	595	51	chance	chance	NOUN
taxlaw-8981	595	52	that	that	SCONJ
taxlaw-8981	595	53	the	the	DET
taxlaw-8981	595	54	taxpayer	taxpayer	NOUN
taxlaw-8981	595	55	would	would	AUX
taxlaw-8981	595	56	have	have	AUX
taxlaw-8981	595	57	both	both	CCONJ
taxlaw-8981	595	58	state	state	NOUN
taxlaw-8981	595	59	and	and	CCONJ
taxlaw-8981	595	60	federal	federal	ADJ
taxlaw-8981	595	61	itemized	itemize	VERB
taxlaw-8981	595	62	deductions	deduction	NOUN
taxlaw-8981	595	63	in	in	ADP
taxlaw-8981	595	64	the	the	DET
taxlaw-8981	595	65	range	range	NOUN
taxlaw-8981	595	66	where	where	SCONJ
taxlaw-8981	595	67	the	the	DET
taxlaw-8981	595	68	benefit	benefit	NOUN
taxlaw-8981	595	69	itemizing	itemizing	NOUN
taxlaw-8981	595	70	for	for	ADP
taxlaw-8981	595	71	state	state	NOUN
taxlaw-8981	595	72	tax	tax	NOUN
taxlaw-8981	595	73	purposes	purpose	NOUN
taxlaw-8981	595	74	exceeds	exceed	VERB
taxlaw-8981	595	75	the	the	DET
taxlaw-8981	595	76	cost	cost	NOUN
taxlaw-8981	595	77	of	of	ADP
taxlaw-8981	595	78	doing	do	VERB
taxlaw-8981	595	79	so	so	ADV
taxlaw-8981	595	80	for	for	ADP
taxlaw-8981	595	81	federal	federal	ADJ
taxlaw-8981	595	82	purposes	purpose	NOUN
taxlaw-8981	595	83	.	.	PUNCT
taxlaw-8981	596	1	nevertheless	nevertheless	ADV
taxlaw-8981	596	2	,	,	PUNCT
taxlaw-8981	596	3	it	it	PRON
taxlaw-8981	596	4	is	be	AUX
taxlaw-8981	596	5	hard	hard	ADJ
taxlaw-8981	596	6	to	to	PART
taxlaw-8981	596	7	know	know	VERB
taxlaw-8981	596	8	how	how	SCONJ
taxlaw-8981	596	9	the	the	DET
taxlaw-8981	596	10	number	number	NOUN
taxlaw-8981	596	11	of	of	ADP
taxlaw-8981	596	12	taxpayers	taxpayer	NOUN
taxlaw-8981	596	13	with	with	ADP
taxlaw-8981	596	14	itemized	itemize	VERB
taxlaw-8981	596	15	deductions	deduction	NOUN
taxlaw-8981	596	16	in	in	ADP
taxlaw-8981	596	17	this	this	DET
taxlaw-8981	596	18	larger	large	ADJ
taxlaw-8981	596	19	range	range	NOUN
taxlaw-8981	596	20	in	in	ADP
taxlaw-8981	596	21	2018	2018	NUM
taxlaw-8981	596	22	compares	compare	VERB
taxlaw-8981	596	23	to	to	ADP
taxlaw-8981	596	24	the	the	DET
taxlaw-8981	596	25	number	number	NOUN
taxlaw-8981	596	26	of	of	ADP
taxlaw-8981	596	27	taxpayers	taxpayer	NOUN
taxlaw-8981	596	28	with	with	ADP
taxlaw-8981	596	29	itemized	itemize	VERB
taxlaw-8981	596	30	deductions	deduction	NOUN
taxlaw-8981	596	31	in	in	ADP
taxlaw-8981	596	32	the	the	DET
taxlaw-8981	596	33	smaller	small	ADJ
taxlaw-8981	596	34	range	range	NOUN
taxlaw-8981	596	35	in	in	ADP
taxlaw-8981	596	36	2017	2017	NUM
taxlaw-8981	596	37	,	,	PUNCT
taxlaw-8981	596	38	at	at	ADP
taxlaw-8981	596	39	least	least	ADJ
taxlaw-8981	596	40	without	without	ADP
taxlaw-8981	596	41	data	datum	NOUN
taxlaw-8981	596	42	that	that	PRON
taxlaw-8981	596	43	is	be	AUX
taxlaw-8981	596	44	unavailable	unavailable	ADJ
taxlaw-8981	596	45	.	.	PUNCT
taxlaw-8981	597	1	however	however	ADV
taxlaw-8981	597	2	,	,	PUNCT
taxlaw-8981	597	3	the	the	DET
taxlaw-8981	597	4	foregoing	forego	VERB
taxlaw-8981	597	5	discussion	discussion	NOUN
taxlaw-8981	597	6	suggests	suggest	VERB
taxlaw-8981	597	7	that	that	SCONJ
taxlaw-8981	597	8	it	it	PRON
taxlaw-8981	597	9	is	be	AUX
taxlaw-8981	597	10	likely	likely	ADJ
taxlaw-8981	597	11	that	that	SCONJ
taxlaw-8981	597	12	some	some	DET
taxlaw-8981	597	13	maryland	maryland	NOUN
taxlaw-8981	597	14	taxpayers	taxpayer	NOUN
taxlaw-8981	597	15	who	who	PRON
taxlaw-8981	597	16	might	might	AUX
taxlaw-8981	597	17	have	have	AUX
taxlaw-8981	597	18	preferred	prefer	VERB
taxlaw-8981	597	19	to	to	PART
taxlaw-8981	597	20	take	take	VERB
taxlaw-8981	597	21	the	the	DET
taxlaw-8981	597	22	federal	federal	ADJ
taxlaw-8981	597	23	standard	standard	ADJ
taxlaw-8981	597	24	deduction	deduction	NOUN
taxlaw-8981	597	25	in	in	ADP
taxlaw-8981	597	26	2018	2018	NUM
taxlaw-8981	597	27	(	(	PUNCT
taxlaw-8981	597	28	if	if	SCONJ
taxlaw-8981	597	29	they	they	PRON
taxlaw-8981	597	30	could	could	AUX
taxlaw-8981	597	31	make	make	VERB
taxlaw-8981	597	32	unconstrained	unconstrained	ADJ
taxlaw-8981	597	33	choices	choice	NOUN
taxlaw-8981	597	34	)	)	PUNCT
taxlaw-8981	597	35	opted	opt	VERB
taxlaw-8981	597	36	to	to	PART
taxlaw-8981	597	37	itemize	itemize	VERB
taxlaw-8981	597	38	instead	instead	ADV
taxlaw-8981	597	39	because	because	SCONJ
taxlaw-8981	597	40	of	of	ADP
taxlaw-8981	597	41	the	the	DET
taxlaw-8981	597	42	value	value	NOUN
taxlaw-8981	597	43	to	to	ADP
taxlaw-8981	597	44	them	they	PRON
taxlaw-8981	597	45	of	of	ADP
taxlaw-8981	597	46	itemizing	itemize	VERB
taxlaw-8981	597	47	for	for	ADP
taxlaw-8981	597	48	state	state	NOUN
taxlaw-8981	597	49	purposes	purpose	NOUN
taxlaw-8981	597	50	.	.	PUNCT
taxlaw-8981	598	1	ultimately	ultimately	ADV
taxlaw-8981	598	2	,	,	PUNCT
taxlaw-8981	598	3	basic	basic	ADJ
taxlaw-8981	598	4	modeling	modeling	NOUN
taxlaw-8981	598	5	illustrates	illustrate	VERB
taxlaw-8981	598	6	that	that	SCONJ
taxlaw-8981	598	7	it	it	PRON
taxlaw-8981	598	8	is	be	AUX
taxlaw-8981	598	9	reasonable	reasonable	ADJ
taxlaw-8981	598	10	to	to	PART
taxlaw-8981	598	11	conclude	conclude	VERB
taxlaw-8981	598	12	that	that	SCONJ
taxlaw-8981	598	13	,	,	PUNCT
taxlaw-8981	598	14	in	in	ADP
taxlaw-8981	598	15	some	some	DET
taxlaw-8981	598	16	states	state	NOUN
taxlaw-8981	598	17	that	that	PRON
taxlaw-8981	598	18	prohibit	prohibit	VERB
taxlaw-8981	598	19	state	state	NOUN
taxlaw-8981	598	20	itemization	itemization	NOUN
taxlaw-8981	598	21	unless	unless	SCONJ
taxlaw-8981	598	22	the	the	DET
taxlaw-8981	598	23	taxpayer	taxpayer	NOUN
taxlaw-8981	598	24	itemizes	itemize	VERB
taxlaw-8981	598	25	for	for	ADP
taxlaw-8981	598	26	federal	federal	ADJ
taxlaw-8981	598	27	purposes	purpose	NOUN
taxlaw-8981	598	28	,	,	PUNCT
taxlaw-8981	598	29	118	118	NUM
taxlaw-8981	598	30	more	more	ADJ
taxlaw-8981	598	31	taxpayers	taxpayer	NOUN
taxlaw-8981	598	32	whose	whose	DET
taxlaw-8981	598	33	federal	federal	ADJ
taxlaw-8981	598	34	standard	standard	ADJ
taxlaw-8981	598	35	deduction	deduction	NOUN
taxlaw-8981	598	36	exceeded	exceed	VERB
taxlaw-8981	598	37	their	their	PRON
taxlaw-8981	598	38	federal	federal	ADJ
taxlaw-8981	598	39	itemized	itemize	VERB
taxlaw-8981	598	40	deductions	deduction	NOUN
taxlaw-8981	598	41	likely	likely	ADV
taxlaw-8981	598	42	opted	opt	VERB
taxlaw-8981	598	43	to	to	PART
taxlaw-8981	598	44	itemize	itemize	VERB
taxlaw-8981	598	45	for	for	ADP
taxlaw-8981	598	46	federal	federal	ADJ
taxlaw-8981	598	47	purposes	purpose	NOUN
taxlaw-8981	598	48	in	in	ADP
taxlaw-8981	598	49	2018	2018	NUM
taxlaw-8981	598	50	than	than	ADP
taxlaw-8981	598	51	in	in	ADP
taxlaw-8981	598	52	2017	2017	NUM
taxlaw-8981	598	53	.	.	PUNCT
taxlaw-8981	599	1	thus	thus	ADV
taxlaw-8981	599	2	,	,	PUNCT
taxlaw-8981	599	3	although	although	SCONJ
taxlaw-8981	599	4	the	the	DET
taxlaw-8981	599	5	tcja	tcja	NOUN
taxlaw-8981	599	6	’s	’s	PART
taxlaw-8981	599	7	itemization	itemization	NOUN
taxlaw-8981	599	8	-	-	PUNCT
taxlaw-8981	599	9	related	relate	VERB
taxlaw-8981	599	10	changes	change	NOUN
taxlaw-8981	599	11	caused	cause	VERB
taxlaw-8981	599	12	a	a	DET
taxlaw-8981	599	13	large	large	ADJ
taxlaw-8981	599	14	reduction	reduction	NOUN
taxlaw-8981	599	15	in	in	ADP
taxlaw-8981	599	16	federal	federal	ADJ
taxlaw-8981	599	17	itemization	itemization	NOUN
taxlaw-8981	599	18	rates	rate	NOUN
taxlaw-8981	599	19	,	,	PUNCT
taxlaw-8981	599	20	that	that	DET
taxlaw-8981	599	21	reduction	reduction	NOUN
taxlaw-8981	599	22	was	be	AUX
taxlaw-8981	599	23	likely	likely	ADJ
taxlaw-8981	599	24	not	not	PART
taxlaw-8981	599	25	as	as	ADV
taxlaw-8981	599	26	large	large	ADJ
taxlaw-8981	599	27	as	as	SCONJ
taxlaw-8981	599	28	it	it	PRON
taxlaw-8981	599	29	would	would	AUX
taxlaw-8981	599	30	have	have	AUX
taxlaw-8981	599	31	been	be	AUX
taxlaw-8981	599	32	had	have	VERB
taxlaw-8981	599	33	all	all	DET
taxlaw-8981	599	34	states	state	NOUN
taxlaw-8981	599	35	allowed	allow	VERB
taxlaw-8981	599	36	independent	independent	ADJ
taxlaw-8981	599	37	itemization	itemization	NOUN
taxlaw-8981	599	38	choices	choice	NOUN
taxlaw-8981	599	39	.	.	PUNCT
taxlaw-8981	600	1	said	say	VERB
taxlaw-8981	600	2	differently	differently	ADV
taxlaw-8981	600	3	,	,	PUNCT
taxlaw-8981	600	4	absent	absent	ADJ
taxlaw-8981	600	5	the	the	DET
taxlaw-8981	600	6	election	election	NOUN
taxlaw-8981	600	7	uniformity	uniformity	NOUN
taxlaw-8981	600	8	requirement	requirement	NOUN
taxlaw-8981	600	9	,	,	PUNCT
taxlaw-8981	600	10	maryland	maryland	PROPN
taxlaw-8981	600	11	’s	’s	PART
taxlaw-8981	600	12	federal	federal	ADJ
taxlaw-8981	600	13	and	and	CCONJ
taxlaw-8981	600	14	state	state	NOUN
taxlaw-8981	600	15	itemization	itemization	NOUN
taxlaw-8981	600	16	rates	rate	NOUN
taxlaw-8981	600	17	,	,	PUNCT
taxlaw-8981	600	18	for	for	ADP
taxlaw-8981	600	19	example	example	NOUN
taxlaw-8981	600	20	,	,	PUNCT
taxlaw-8981	600	21	would	would	AUX
taxlaw-8981	600	22	be	be	AUX
taxlaw-8981	600	23	expected	expect	VERB
taxlaw-8981	600	24	to	to	PART
taxlaw-8981	600	25	look	look	VERB
taxlaw-8981	600	26	more	more	ADV
taxlaw-8981	600	27	like	like	ADP
taxlaw-8981	600	28	oregon’s	oregon’s	NOUN
taxlaw-8981	600	29	—	—	PUNCT
taxlaw-8981	600	30	more	more	ADJ
taxlaw-8981	600	31	itemizers	itemizer	NOUN
taxlaw-8981	600	32	for	for	ADP
taxlaw-8981	600	33	state	state	NOUN
taxlaw-8981	600	34	purposes	purpose	NOUN
taxlaw-8981	600	35	and	and	CCONJ
taxlaw-8981	600	36	fewer	few	ADJ
taxlaw-8981	600	37	itemizers	itemizer	NOUN
taxlaw-8981	600	38	for	for	ADP
taxlaw-8981	600	39	federal	federal	ADJ
taxlaw-8981	600	40	.	.	PUNCT
taxlaw-8981	601	1	3	3	X
taxlaw-8981	601	2	.	.	X
taxlaw-8981	601	3	key	key	ADJ
taxlaw-8981	601	4	takeaways	takeaway	NOUN
taxlaw-8981	601	5	from	from	ADP
taxlaw-8981	601	6	the	the	DET
taxlaw-8981	601	7	data	data	PROPN
taxlaw-8981	601	8	federal	federal	ADJ
taxlaw-8981	601	9	itemization	itemization	NOUN
taxlaw-8981	601	10	rates	rate	NOUN
taxlaw-8981	601	11	declined	decline	VERB
taxlaw-8981	601	12	in	in	ADP
taxlaw-8981	601	13	all	all	DET
taxlaw-8981	601	14	states	state	NOUN
taxlaw-8981	601	15	after	after	ADP
taxlaw-8981	601	16	the	the	DET
taxlaw-8981	601	17	enactment	enactment	NOUN
taxlaw-8981	601	18	of	of	ADP
taxlaw-8981	601	19	the	the	DET
taxlaw-8981	601	20	tcja	tcja	NOUN
taxlaw-8981	601	21	,	,	PUNCT
taxlaw-8981	601	22	but	but	CCONJ
taxlaw-8981	601	23	a	a	DET
taxlaw-8981	601	24	close	close	ADJ
taxlaw-8981	601	25	look	look	NOUN
taxlaw-8981	601	26	at	at	ADP
taxlaw-8981	601	27	the	the	DET
taxlaw-8981	601	28	data	data	NOUN
taxlaw-8981	601	29	reveals	reveal	VERB
taxlaw-8981	601	30	that	that	SCONJ
taxlaw-8981	601	31	the	the	DET
taxlaw-8981	601	32	tcja	tcja	NOUN
taxlaw-8981	601	33	’s	’s	PART
taxlaw-8981	601	34	impact	impact	NOUN
taxlaw-8981	601	35	on	on	ADP
taxlaw-8981	601	36	itemization	itemization	NOUN
taxlaw-8981	601	37	tax	tax	NOUN
taxlaw-8981	601	38	)	)	PUNCT
taxlaw-8981	601	39	.	.	PUNCT
taxlaw-8981	602	1	if	if	SCONJ
taxlaw-8981	602	2	the	the	DET
taxlaw-8981	602	3	taxpayer	taxpayer	NOUN
taxlaw-8981	602	4	is	be	AUX
taxlaw-8981	602	5	in	in	ADP
taxlaw-8981	602	6	a	a	DET
taxlaw-8981	602	7	county	county	NOUN
taxlaw-8981	602	8	with	with	ADP
taxlaw-8981	602	9	the	the	DET
taxlaw-8981	602	10	maximum	maximum	ADJ
taxlaw-8981	602	11	3.2	3.2	NUM
taxlaw-8981	602	12	%	%	NOUN
taxlaw-8981	602	13	tax	tax	NOUN
taxlaw-8981	602	14	rate	rate	NOUN
taxlaw-8981	602	15	,	,	PUNCT
taxlaw-8981	602	16	this	this	DET
taxlaw-8981	602	17	number	number	NOUN
taxlaw-8981	602	18	is	be	AUX
taxlaw-8981	602	19	closer	close	ADJ
taxlaw-8981	602	20	to	to	ADP
taxlaw-8981	602	21	$	$	SYM
taxlaw-8981	602	22	18.8k	18.8k	NUM
taxlaw-8981	602	23	.	.	PUNCT
taxlaw-8981	603	1	if	if	SCONJ
taxlaw-8981	603	2	the	the	DET
taxlaw-8981	603	3	taxpayer	taxpayer	NOUN
taxlaw-8981	603	4	is	be	AUX
taxlaw-8981	603	5	in	in	ADP
taxlaw-8981	603	6	a	a	DET
taxlaw-8981	603	7	county	county	NOUN
taxlaw-8981	603	8	with	with	ADP
taxlaw-8981	603	9	the	the	DET
taxlaw-8981	603	10	minimum	minimum	ADJ
taxlaw-8981	603	11	2.25	2.25	NUM
taxlaw-8981	603	12	%	%	NOUN
taxlaw-8981	603	13	tax	tax	NOUN
taxlaw-8981	603	14	rate	rate	NOUN
taxlaw-8981	603	15	,	,	PUNCT
taxlaw-8981	603	16	this	this	DET
taxlaw-8981	603	17	number	number	NOUN
taxlaw-8981	603	18	is	be	AUX
taxlaw-8981	603	19	closer	close	ADJ
taxlaw-8981	603	20	to	to	ADP
taxlaw-8981	603	21	$	$	SYM
taxlaw-8981	603	22	19.3k	19.3k	NUM
taxlaw-8981	603	23	.	.	PUNCT
taxlaw-8981	604	1	117	117	NUM
taxlaw-8981	604	2	pre	pre	ADJ
taxlaw-8981	604	3	-	-	ADJ
taxlaw-8981	604	4	tcja	tcja	ADJ
taxlaw-8981	604	5	,	,	PUNCT
taxlaw-8981	604	6	there	there	PRON
taxlaw-8981	604	7	was	be	VERB
taxlaw-8981	604	8	always	always	ADV
taxlaw-8981	604	9	likely	likely	ADJ
taxlaw-8981	604	10	to	to	PART
taxlaw-8981	604	11	be	be	AUX
taxlaw-8981	604	12	a	a	DET
taxlaw-8981	604	13	disparity	disparity	NOUN
taxlaw-8981	604	14	between	between	ADP
taxlaw-8981	604	15	a	a	DET
taxlaw-8981	604	16	taxpayer	taxpayer	NOUN
taxlaw-8981	604	17	’s	’s	PART
taxlaw-8981	604	18	salt	salt	NOUN
taxlaw-8981	604	19	deduction	deduction	NOUN
taxlaw-8981	604	20	for	for	ADP
taxlaw-8981	604	21	federal	federal	ADJ
taxlaw-8981	604	22	and	and	CCONJ
taxlaw-8981	604	23	state	state	NOUN
taxlaw-8981	604	24	purposes	purpose	NOUN
taxlaw-8981	604	25	because	because	SCONJ
taxlaw-8981	604	26	the	the	DET
taxlaw-8981	604	27	taxpayer	taxpayer	NOUN
taxlaw-8981	604	28	generally	generally	ADV
taxlaw-8981	604	29	could	could	AUX
taxlaw-8981	604	30	deduct	deduct	VERB
taxlaw-8981	604	31	maryland	maryland	PROPN
taxlaw-8981	604	32	state	state	NOUN
taxlaw-8981	604	33	income	income	NOUN
taxlaw-8981	604	34	taxes	taxis	NOUN
taxlaw-8981	604	35	for	for	ADP
taxlaw-8981	604	36	federal	federal	ADJ
taxlaw-8981	604	37	purpose	purpose	NOUN
taxlaw-8981	604	38	but	but	CCONJ
taxlaw-8981	604	39	not	not	PART
taxlaw-8981	604	40	for	for	ADP
taxlaw-8981	604	41	maryland	maryland	NOUN
taxlaw-8981	604	42	state	state	NOUN
taxlaw-8981	604	43	income	income	NOUN
taxlaw-8981	604	44	tax	tax	NOUN
taxlaw-8981	604	45	purposes	purpose	NOUN
taxlaw-8981	604	46	.	.	PUNCT
taxlaw-8981	605	1	however	however	ADV
taxlaw-8981	605	2	,	,	PUNCT
taxlaw-8981	605	3	the	the	DET
taxlaw-8981	605	4	$	$	SYM
taxlaw-8981	605	5	10k	10k	NOUN
taxlaw-8981	605	6	cap	cap	NOUN
taxlaw-8981	605	7	on	on	ADP
taxlaw-8981	605	8	salt	salt	NOUN
taxlaw-8981	605	9	increases	increase	VERB
taxlaw-8981	605	10	the	the	DET
taxlaw-8981	605	11	chances	chance	NOUN
taxlaw-8981	605	12	that	that	SCONJ
taxlaw-8981	605	13	the	the	DET
taxlaw-8981	605	14	federal	federal	ADJ
taxlaw-8981	605	15	and	and	CCONJ
taxlaw-8981	605	16	state	state	NOUN
taxlaw-8981	605	17	deductions	deduction	NOUN
taxlaw-8981	605	18	are	be	AUX
taxlaw-8981	605	19	the	the	DET
taxlaw-8981	605	20	same	same	ADJ
taxlaw-8981	605	21	amount	amount	NOUN
taxlaw-8981	605	22	.	.	PUNCT
taxlaw-8981	606	1	for	for	ADP
taxlaw-8981	606	2	example	example	NOUN
taxlaw-8981	606	3	,	,	PUNCT
taxlaw-8981	606	4	if	if	SCONJ
taxlaw-8981	606	5	in	in	ADP
taxlaw-8981	606	6	2018	2018	NUM
taxlaw-8981	606	7	,	,	PUNCT
taxlaw-8981	606	8	a	a	DET
taxlaw-8981	606	9	maryland	maryland	NOUN
taxlaw-8981	606	10	taxpayer	taxpayer	NOUN
taxlaw-8981	606	11	has	have	VERB
taxlaw-8981	606	12	at	at	ADV
taxlaw-8981	606	13	least	least	ADV
taxlaw-8981	606	14	$	$	SYM
taxlaw-8981	606	15	10k	10k	NOUN
taxlaw-8981	606	16	in	in	ADP
taxlaw-8981	606	17	local	local	ADJ
taxlaw-8981	606	18	property	property	NOUN
taxlaw-8981	606	19	taxes	taxis	NOUN
taxlaw-8981	606	20	,	,	PUNCT
taxlaw-8981	606	21	their	their	PRON
taxlaw-8981	606	22	salt	salt	NOUN
taxlaw-8981	606	23	deduction	deduction	NOUN
taxlaw-8981	606	24	for	for	ADP
taxlaw-8981	606	25	federal	federal	ADJ
taxlaw-8981	606	26	purposes	purpose	NOUN
taxlaw-8981	606	27	would	would	AUX
taxlaw-8981	606	28	be	be	AUX
taxlaw-8981	606	29	capped	cap	VERB
taxlaw-8981	606	30	at	at	ADP
taxlaw-8981	606	31	$	$	SYM
taxlaw-8981	606	32	10k	10k	NOUN
taxlaw-8981	606	33	and	and	CCONJ
taxlaw-8981	606	34	their	their	PRON
taxlaw-8981	606	35	local	local	ADJ
taxlaw-8981	606	36	tax	tax	NOUN
taxlaw-8981	606	37	deduction	deduction	NOUN
taxlaw-8981	606	38	for	for	ADP
taxlaw-8981	606	39	state	state	NOUN
taxlaw-8981	606	40	purposes	purpose	NOUN
taxlaw-8981	606	41	would	would	AUX
taxlaw-8981	606	42	also	also	ADV
taxlaw-8981	606	43	be	be	AUX
taxlaw-8981	606	44	$	$	SYM
taxlaw-8981	606	45	10k	10k	NOUN
taxlaw-8981	606	46	;	;	PUNCT
taxlaw-8981	606	47	the	the	DET
taxlaw-8981	606	48	amount	amount	NOUN
taxlaw-8981	606	49	of	of	ADP
taxlaw-8981	606	50	their	their	PRON
taxlaw-8981	606	51	state	state	NOUN
taxlaw-8981	606	52	income	income	NOUN
taxlaw-8981	606	53	taxes	taxis	NOUN
taxlaw-8981	606	54	would	would	AUX
taxlaw-8981	606	55	not	not	PART
taxlaw-8981	606	56	change	change	VERB
taxlaw-8981	606	57	either	either	ADV
taxlaw-8981	606	58	.	.	PUNCT
taxlaw-8981	607	1	specifically	specifically	ADV
taxlaw-8981	607	2	,	,	PUNCT
taxlaw-8981	607	3	if	if	SCONJ
taxlaw-8981	607	4	only	only	ADV
taxlaw-8981	607	5	non	non	ADJ
taxlaw-8981	607	6	-	-	ADJ
taxlaw-8981	607	7	income	income	ADJ
taxlaw-8981	607	8	taxes	taxis	NOUN
taxlaw-8981	607	9	in	in	ADP
taxlaw-8981	607	10	maryland	maryland	NOUN
taxlaw-8981	607	11	are	be	AUX
taxlaw-8981	607	12	used	use	VERB
taxlaw-8981	607	13	as	as	ADP
taxlaw-8981	607	14	a	a	DET
taxlaw-8981	607	15	deduction	deduction	NOUN
taxlaw-8981	607	16	for	for	ADP
taxlaw-8981	607	17	federal	federal	ADJ
taxlaw-8981	607	18	purposes	purpose	NOUN
taxlaw-8981	607	19	,	,	PUNCT
taxlaw-8981	607	20	there	there	PRON
taxlaw-8981	607	21	are	be	VERB
taxlaw-8981	607	22	no	no	DET
taxlaw-8981	607	23	maryland	maryland	NOUN
taxlaw-8981	607	24	or	or	CCONJ
taxlaw-8981	607	25	local	local	ADJ
taxlaw-8981	607	26	income	income	NOUN
taxlaw-8981	607	27	taxes	taxis	NOUN
taxlaw-8981	607	28	used	use	VERB
taxlaw-8981	607	29	as	as	ADP
taxlaw-8981	607	30	a	a	DET
taxlaw-8981	607	31	deduction	deduction	NOUN
taxlaw-8981	607	32	for	for	ADP
taxlaw-8981	607	33	federal	federal	ADJ
taxlaw-8981	607	34	purposes	purpose	NOUN
taxlaw-8981	607	35	that	that	PRON
taxlaw-8981	607	36	would	would	AUX
taxlaw-8981	607	37	need	need	VERB
taxlaw-8981	607	38	to	to	PART
taxlaw-8981	607	39	be	be	AUX
taxlaw-8981	607	40	added	add	VERB
taxlaw-8981	607	41	back	back	ADV
taxlaw-8981	607	42	to	to	ADP
taxlaw-8981	607	43	the	the	DET
taxlaw-8981	607	44	itemized	itemize	VERB
taxlaw-8981	607	45	deductions	deduction	NOUN
taxlaw-8981	607	46	allowed	allow	VERB
taxlaw-8981	607	47	for	for	ADP
taxlaw-8981	607	48	maryland	maryland	NOUN
taxlaw-8981	607	49	purposes	purpose	NOUN
taxlaw-8981	607	50	.	.	PUNCT
taxlaw-8981	608	1	see	see	VERB
taxlaw-8981	608	2	comptroller	comptroller	NOUN
taxlaw-8981	608	3	of	of	ADP
taxlaw-8981	608	4	md	md	PROPN
taxlaw-8981	608	5	.	.	PROPN
taxlaw-8981	608	6	,	,	PUNCT
taxlaw-8981	608	7	maryland	maryland	PROPN
taxlaw-8981	608	8	2018	2018	NUM
taxlaw-8981	608	9	state	state	PROPN
taxlaw-8981	608	10	&	&	CCONJ
taxlaw-8981	608	11	local	local	ADJ
taxlaw-8981	608	12	tax	tax	NOUN
taxlaw-8981	608	13	forms	form	NOUN
taxlaw-8981	608	14	&	&	CCONJ
taxlaw-8981	608	15	instructions	instruction	NOUN
taxlaw-8981	608	16	11	11	NUM
taxlaw-8981	608	17	(	(	PUNCT
taxlaw-8981	608	18	2019	2019	NUM
taxlaw-8981	608	19	)	)	PUNCT
taxlaw-8981	608	20	,	,	PUNCT
taxlaw-8981	608	21	https://www.maryland	https://www.maryland	NOUN
taxlaw-8981	608	22	taxes.gov/forms/18_forms/resident_booklet.pdf	taxes.gov/forms/18_forms/resident_booklet.pdf	PROPN
taxlaw-8981	609	1	[	[	X
taxlaw-8981	609	2	https://perma.cc/m92m2kyv	https://perma.cc/m92m2kyv	X
taxlaw-8981	609	3	]	]	X
taxlaw-8981	609	4	.	.	PUNCT
taxlaw-8981	610	1	118	118	NUM
taxlaw-8981	610	2	this	this	DET
taxlaw-8981	610	3	effect	effect	NOUN
taxlaw-8981	610	4	is	be	AUX
taxlaw-8981	610	5	quite	quite	ADV
taxlaw-8981	610	6	unlikely	unlikely	ADJ
taxlaw-8981	610	7	to	to	PART
taxlaw-8981	610	8	occur	occur	VERB
taxlaw-8981	610	9	in	in	ADP
taxlaw-8981	610	10	states	state	NOUN
taxlaw-8981	610	11	where	where	SCONJ
taxlaw-8981	610	12	the	the	DET
taxlaw-8981	610	13	state	state	NOUN
taxlaw-8981	610	14	standard	standard	PROPN
taxlaw-8981	610	15	deduction	deduction	NOUN
taxlaw-8981	610	16	matched	match	VERB
taxlaw-8981	610	17	the	the	DET
taxlaw-8981	610	18	federal	federal	ADJ
taxlaw-8981	610	19	standard	standard	PROPN
taxlaw-8981	610	20	deduction	deduction	NOUN
taxlaw-8981	610	21	because	because	SCONJ
taxlaw-8981	610	22	,	,	PUNCT
taxlaw-8981	610	23	as	as	SCONJ
taxlaw-8981	610	24	explained	explain	VERB
taxlaw-8981	610	25	earlier	early	ADV
taxlaw-8981	610	26	,	,	PUNCT
taxlaw-8981	610	27	it	it	PRON
taxlaw-8981	610	28	would	would	AUX
taxlaw-8981	610	29	be	be	AUX
taxlaw-8981	610	30	rare	rare	ADJ
taxlaw-8981	610	31	for	for	SCONJ
taxlaw-8981	610	32	taxpayers	taxpayer	NOUN
taxlaw-8981	610	33	in	in	ADP
taxlaw-8981	610	34	these	these	DET
taxlaw-8981	610	35	states	state	NOUN
taxlaw-8981	610	36	to	to	PART
taxlaw-8981	610	37	have	have	VERB
taxlaw-8981	610	38	conflicting	conflicting	ADJ
taxlaw-8981	610	39	itemization	itemization	NOUN
taxlaw-8981	610	40	preferences	preference	NOUN
taxlaw-8981	610	41	at	at	ADV
taxlaw-8981	610	42	all	all	ADV
taxlaw-8981	610	43	.	.	PUNCT
taxlaw-8981	611	1	2021	2021	NUM
taxlaw-8981	611	2	]	]	PUNCT
taxlaw-8981	611	3	taxpayer	taxpayer	NOUN
taxlaw-8981	611	4	choices	choice	NOUN
taxlaw-8981	611	5	31	31	NUM
taxlaw-8981	611	6	rates	rate	NOUN
taxlaw-8981	611	7	varied	vary	VERB
taxlaw-8981	611	8	state	state	NOUN
taxlaw-8981	611	9	-	-	PUNCT
taxlaw-8981	611	10	to	to	ADP
taxlaw-8981	611	11	-	-	PUNCT
taxlaw-8981	611	12	state	state	NOUN
taxlaw-8981	611	13	depending	depend	VERB
taxlaw-8981	611	14	on	on	ADP
taxlaw-8981	611	15	whether	whether	SCONJ
taxlaw-8981	611	16	the	the	DET
taxlaw-8981	611	17	state	state	NOUN
taxlaw-8981	611	18	bound	bind	VERB
taxlaw-8981	611	19	its	its	PRON
taxlaw-8981	611	20	taxpayers	taxpayer	NOUN
taxlaw-8981	611	21	to	to	ADP
taxlaw-8981	611	22	their	their	PRON
taxlaw-8981	611	23	federal	federal	ADJ
taxlaw-8981	611	24	itemization	itemization	NOUN
taxlaw-8981	611	25	choices	choice	NOUN
taxlaw-8981	611	26	.	.	PUNCT
taxlaw-8981	612	1	within	within	ADP
taxlaw-8981	612	2	that	that	DET
taxlaw-8981	612	3	core	core	NOUN
taxlaw-8981	612	4	observation	observation	NOUN
taxlaw-8981	612	5	,	,	PUNCT
taxlaw-8981	612	6	there	there	PRON
taxlaw-8981	612	7	are	be	VERB
taxlaw-8981	612	8	several	several	ADJ
taxlaw-8981	612	9	insights	insight	NOUN
taxlaw-8981	612	10	.	.	PUNCT
taxlaw-8981	613	1	first	first	ADV
taxlaw-8981	613	2	,	,	PUNCT
taxlaw-8981	613	3	in	in	ADP
taxlaw-8981	613	4	states	state	NOUN
taxlaw-8981	613	5	that	that	PRON
taxlaw-8981	613	6	allowed	allow	VERB
taxlaw-8981	613	7	taxpayers	taxpayer	NOUN
taxlaw-8981	613	8	to	to	PART
taxlaw-8981	613	9	make	make	VERB
taxlaw-8981	613	10	independent	independent	ADJ
taxlaw-8981	613	11	itemization	itemization	NOUN
taxlaw-8981	613	12	elections	election	NOUN
taxlaw-8981	613	13	(	(	PUNCT
taxlaw-8981	613	14	e.g.	e.g.	ADV
taxlaw-8981	613	15	,	,	PUNCT
taxlaw-8981	613	16	oregon	oregon	PROPN
taxlaw-8981	613	17	)	)	PUNCT
taxlaw-8981	613	18	,	,	PUNCT
taxlaw-8981	613	19	state	state	NOUN
taxlaw-8981	613	20	itemization	itemization	NOUN
taxlaw-8981	613	21	rates	rate	NOUN
taxlaw-8981	613	22	may	may	AUX
taxlaw-8981	613	23	have	have	AUX
taxlaw-8981	613	24	remained	remain	VERB
taxlaw-8981	613	25	quite	quite	ADV
taxlaw-8981	613	26	high	high	ADJ
taxlaw-8981	613	27	post	post	NOUN
taxlaw-8981	613	28	-	-	NOUN
taxlaw-8981	613	29	tcja	tcja	ADJ
taxlaw-8981	613	30	as	as	SCONJ
taxlaw-8981	613	31	they	they	PRON
taxlaw-8981	613	32	did	do	VERB
taxlaw-8981	613	33	in	in	ADP
taxlaw-8981	613	34	oregon	oregon	PROPN
taxlaw-8981	613	35	.	.	PUNCT
taxlaw-8981	614	1	thus	thus	ADV
taxlaw-8981	614	2	,	,	PUNCT
taxlaw-8981	614	3	post	post	ADJ
taxlaw-8981	614	4	-	-	ADJ
taxlaw-8981	614	5	tcja	tcja	ADJ
taxlaw-8981	614	6	,	,	PUNCT
taxlaw-8981	614	7	many	many	ADJ
taxlaw-8981	614	8	taxpayers	taxpayer	NOUN
taxlaw-8981	614	9	in	in	ADP
taxlaw-8981	614	10	these	these	DET
taxlaw-8981	614	11	states	state	NOUN
taxlaw-8981	614	12	(	(	PUNCT
taxlaw-8981	614	13	including	include	VERB
taxlaw-8981	614	14	,	,	PUNCT
taxlaw-8981	614	15	for	for	ADP
taxlaw-8981	614	16	example	example	NOUN
taxlaw-8981	614	17	,	,	PUNCT
taxlaw-8981	614	18	more	more	ADJ
taxlaw-8981	614	19	than	than	ADP
taxlaw-8981	614	20	22	22	NUM
taxlaw-8981	614	21	%	%	NOUN
taxlaw-8981	614	22	of	of	ADP
taxlaw-8981	614	23	oregon	oregon	PROPN
taxlaw-8981	614	24	individual	individual	NOUN
taxlaw-8981	614	25	taxpayers)119	taxpayers)119	PROPN
taxlaw-8981	614	26	continued	continue	VERB
taxlaw-8981	614	27	to	to	PART
taxlaw-8981	614	28	itemize	itemize	VERB
taxlaw-8981	614	29	for	for	ADP
taxlaw-8981	614	30	state	state	NOUN
taxlaw-8981	614	31	purposes	purpose	NOUN
taxlaw-8981	614	32	despite	despite	SCONJ
taxlaw-8981	614	33	switching	switch	VERB
taxlaw-8981	614	34	to	to	ADP
taxlaw-8981	614	35	the	the	DET
taxlaw-8981	614	36	standard	standard	ADJ
taxlaw-8981	614	37	deduction	deduction	NOUN
taxlaw-8981	614	38	for	for	ADP
taxlaw-8981	614	39	federal	federal	ADJ
taxlaw-8981	614	40	purposes	purpose	NOUN
taxlaw-8981	614	41	.	.	PUNCT
taxlaw-8981	615	1	second	second	ADJ
taxlaw-8981	615	2	,	,	PUNCT
taxlaw-8981	615	3	in	in	ADP
taxlaw-8981	615	4	states	state	NOUN
taxlaw-8981	615	5	(	(	PUNCT
taxlaw-8981	615	6	e.g.	e.g.	ADV
taxlaw-8981	615	7	,	,	PUNCT
taxlaw-8981	615	8	nebraska	nebraska	PROPN
taxlaw-8981	615	9	or	or	CCONJ
taxlaw-8981	615	10	maryland	maryland	PROPN
taxlaw-8981	615	11	)	)	PUNCT
taxlaw-8981	615	12	that	that	PRON
taxlaw-8981	615	13	required	require	VERB
taxlaw-8981	615	14	election	election	NOUN
taxlaw-8981	615	15	uniformity	uniformity	NOUN
taxlaw-8981	615	16	,	,	PUNCT
taxlaw-8981	615	17	the	the	DET
taxlaw-8981	615	18	decline	decline	NOUN
taxlaw-8981	615	19	in	in	ADP
taxlaw-8981	615	20	state	state	NOUN
taxlaw-8981	615	21	itemization	itemization	NOUN
taxlaw-8981	615	22	rates	rate	NOUN
taxlaw-8981	615	23	after	after	SCONJ
taxlaw-8981	615	24	the	the	DET
taxlaw-8981	615	25	tcja	tcja	NOUN
taxlaw-8981	615	26	was	be	AUX
taxlaw-8981	615	27	almost	almost	ADV
taxlaw-8981	615	28	identical	identical	ADJ
taxlaw-8981	615	29	to	to	ADP
taxlaw-8981	615	30	the	the	DET
taxlaw-8981	615	31	decline	decline	NOUN
taxlaw-8981	615	32	in	in	ADP
taxlaw-8981	615	33	the	the	DET
taxlaw-8981	615	34	federal	federal	ADJ
taxlaw-8981	615	35	itemization	itemization	NOUN
taxlaw-8981	615	36	rates	rate	NOUN
taxlaw-8981	615	37	for	for	ADP
taxlaw-8981	615	38	the	the	DET
taxlaw-8981	615	39	state	state	NOUN
taxlaw-8981	615	40	’s	’s	PART
taxlaw-8981	615	41	taxpayers	taxpayer	NOUN
taxlaw-8981	615	42	.	.	PUNCT
taxlaw-8981	616	1	third	third	ADJ
taxlaw-8981	616	2	,	,	PUNCT
taxlaw-8981	616	3	even	even	ADV
taxlaw-8981	616	4	among	among	ADP
taxlaw-8981	616	5	states	state	NOUN
taxlaw-8981	616	6	with	with	ADP
taxlaw-8981	616	7	the	the	DET
taxlaw-8981	616	8	same	same	ADJ
taxlaw-8981	616	9	itemization	itemization	NOUN
taxlaw-8981	616	10	uniformity	uniformity	NOUN
taxlaw-8981	616	11	rules	rule	NOUN
taxlaw-8981	616	12	and	and	CCONJ
taxlaw-8981	616	13	that	that	PRON
taxlaw-8981	616	14	largely	largely	ADV
taxlaw-8981	616	15	conformed	conform	VERB
taxlaw-8981	616	16	to	to	ADP
taxlaw-8981	616	17	the	the	DET
taxlaw-8981	616	18	federal	federal	ADJ
taxlaw-8981	616	19	individual	individual	ADJ
taxlaw-8981	616	20	income	income	NOUN
taxlaw-8981	616	21	tax	tax	NOUN
taxlaw-8981	616	22	(	(	PUNCT
taxlaw-8981	616	23	again	again	ADV
taxlaw-8981	616	24	like	like	ADP
taxlaw-8981	616	25	nebraska	nebraska	PROPN
taxlaw-8981	616	26	and	and	CCONJ
taxlaw-8981	616	27	maryland	maryland	PROPN
taxlaw-8981	616	28	)	)	PUNCT
taxlaw-8981	616	29	,	,	PUNCT
taxlaw-8981	616	30	absolute	absolute	ADJ
taxlaw-8981	616	31	itemization	itemization	NOUN
taxlaw-8981	616	32	rates	rate	NOUN
taxlaw-8981	616	33	varied	vary	VERB
taxlaw-8981	616	34	significantly	significantly	ADV
taxlaw-8981	616	35	.	.	PUNCT
taxlaw-8981	617	1	fourth	fourth	ADJ
taxlaw-8981	617	2	,	,	PUNCT
taxlaw-8981	617	3	in	in	ADP
taxlaw-8981	617	4	states	state	NOUN
taxlaw-8981	617	5	where	where	SCONJ
taxlaw-8981	617	6	standard	standard	ADJ
taxlaw-8981	617	7	deductions	deduction	NOUN
taxlaw-8981	617	8	did	do	AUX
taxlaw-8981	617	9	not	not	PART
taxlaw-8981	617	10	increase	increase	VERB
taxlaw-8981	617	11	commensurately	commensurately	ADV
taxlaw-8981	617	12	with	with	ADP
taxlaw-8981	617	13	the	the	DET
taxlaw-8981	617	14	increase	increase	NOUN
taxlaw-8981	617	15	to	to	ADP
taxlaw-8981	617	16	the	the	DET
taxlaw-8981	617	17	federal	federal	ADJ
taxlaw-8981	617	18	standard	standard	PROPN
taxlaw-8981	617	19	deduction	deduction	NOUN
taxlaw-8981	617	20	,	,	PUNCT
taxlaw-8981	617	21	more	more	ADJ
taxlaw-8981	617	22	taxpayers	taxpayer	NOUN
taxlaw-8981	617	23	had	have	VERB
taxlaw-8981	617	24	conflicting	conflicting	ADJ
taxlaw-8981	617	25	itemization	itemization	NOUN
taxlaw-8981	617	26	preferences	preference	NOUN
taxlaw-8981	617	27	post	post	ADJ
taxlaw-8981	617	28	-	-	ADJ
taxlaw-8981	617	29	tcja	tcja	ADJ
taxlaw-8981	618	1	(	(	PUNCT
taxlaw-8981	618	2	generally	generally	ADV
taxlaw-8981	618	3	preferring	prefer	VERB
taxlaw-8981	618	4	to	to	PART
taxlaw-8981	618	5	itemize	itemize	VERB
taxlaw-8981	618	6	for	for	ADP
taxlaw-8981	618	7	state	state	NOUN
taxlaw-8981	618	8	purposes	purpose	NOUN
taxlaw-8981	618	9	but	but	CCONJ
taxlaw-8981	618	10	preferring	prefer	VERB
taxlaw-8981	618	11	the	the	DET
taxlaw-8981	618	12	standard	standard	ADJ
taxlaw-8981	618	13	deduction	deduction	NOUN
taxlaw-8981	618	14	for	for	ADP
taxlaw-8981	618	15	federal	federal	ADJ
taxlaw-8981	618	16	purposes	purpose	NOUN
taxlaw-8981	618	17	)	)	PUNCT
taxlaw-8981	618	18	.	.	PUNCT
taxlaw-8981	619	1	fifth	fifth	ADJ
taxlaw-8981	619	2	,	,	PUNCT
taxlaw-8981	619	3	in	in	ADP
taxlaw-8981	619	4	states	state	NOUN
taxlaw-8981	619	5	where	where	SCONJ
taxlaw-8981	619	6	standard	standard	ADJ
taxlaw-8981	619	7	deductions	deduction	NOUN
taxlaw-8981	619	8	did	do	AUX
taxlaw-8981	619	9	not	not	PART
taxlaw-8981	619	10	increase	increase	VERB
taxlaw-8981	619	11	commensurately	commensurately	ADV
taxlaw-8981	619	12	with	with	ADP
taxlaw-8981	619	13	the	the	DET
taxlaw-8981	619	14	increase	increase	NOUN
taxlaw-8981	619	15	to	to	ADP
taxlaw-8981	619	16	the	the	DET
taxlaw-8981	619	17	federal	federal	ADJ
taxlaw-8981	619	18	standard	standard	PROPN
taxlaw-8981	619	19	deduction	deduction	NOUN
taxlaw-8981	619	20	and	and	CCONJ
taxlaw-8981	619	21	that	that	SCONJ
taxlaw-8981	619	22	required	require	VERB
taxlaw-8981	619	23	itemization	itemization	NOUN
taxlaw-8981	619	24	election	election	NOUN
taxlaw-8981	619	25	uniformity	uniformity	NOUN
taxlaw-8981	619	26	,	,	PUNCT
taxlaw-8981	619	27	more	more	ADJ
taxlaw-8981	619	28	taxpayers	taxpayer	NOUN
taxlaw-8981	619	29	in	in	ADP
taxlaw-8981	619	30	2018	2018	NUM
taxlaw-8981	619	31	chose	choose	VERB
taxlaw-8981	619	32	to	to	PART
taxlaw-8981	619	33	take	take	VERB
taxlaw-8981	619	34	the	the	DET
taxlaw-8981	619	35	standard	standard	ADJ
taxlaw-8981	619	36	deduction	deduction	NOUN
taxlaw-8981	619	37	for	for	ADP
taxlaw-8981	619	38	both	both	CCONJ
taxlaw-8981	619	39	federal	federal	ADJ
taxlaw-8981	619	40	and	and	CCONJ
taxlaw-8981	619	41	state	state	NOUN
taxlaw-8981	619	42	purposes	purpose	NOUN
taxlaw-8981	619	43	in	in	ADP
taxlaw-8981	619	44	2018	2018	NUM
taxlaw-8981	619	45	even	even	ADV
taxlaw-8981	619	46	though	though	SCONJ
taxlaw-8981	619	47	their	their	PRON
taxlaw-8981	619	48	state	state	NOUN
taxlaw-8981	619	49	itemized	itemize	VERB
taxlaw-8981	619	50	deductions	deduction	NOUN
taxlaw-8981	619	51	exceeded	exceed	VERB
taxlaw-8981	619	52	the	the	DET
taxlaw-8981	619	53	state	state	NOUN
taxlaw-8981	619	54	standard	standard	ADJ
taxlaw-8981	619	55	deduction	deduction	NOUN
taxlaw-8981	619	56	.	.	PUNCT
taxlaw-8981	620	1	in	in	ADP
taxlaw-8981	620	2	these	these	DET
taxlaw-8981	620	3	same	same	ADJ
taxlaw-8981	620	4	states	state	NOUN
taxlaw-8981	620	5	,	,	PUNCT
taxlaw-8981	620	6	some	some	DET
taxlaw-8981	620	7	other	other	ADJ
taxlaw-8981	620	8	taxpayers	taxpayer	NOUN
taxlaw-8981	620	9	,	,	PUNCT
taxlaw-8981	620	10	and	and	CCONJ
taxlaw-8981	620	11	likely	likely	ADV
taxlaw-8981	620	12	more	more	ADV
taxlaw-8981	620	13	after	after	ADP
taxlaw-8981	620	14	the	the	DET
taxlaw-8981	620	15	tcja	tcja	NOUN
taxlaw-8981	620	16	than	than	ADP
taxlaw-8981	620	17	before	before	ADV
taxlaw-8981	620	18	,	,	PUNCT
taxlaw-8981	620	19	did	do	VERB
taxlaw-8981	620	20	the	the	DET
taxlaw-8981	620	21	opposite	opposite	NOUN
taxlaw-8981	620	22	—	—	PUNCT
taxlaw-8981	620	23	taking	take	VERB
taxlaw-8981	620	24	itemized	itemize	VERB
taxlaw-8981	620	25	deductions	deduction	NOUN
taxlaw-8981	620	26	for	for	ADP
taxlaw-8981	620	27	both	both	CCONJ
taxlaw-8981	620	28	federal	federal	ADJ
taxlaw-8981	620	29	and	and	CCONJ
taxlaw-8981	620	30	state	state	NOUN
taxlaw-8981	620	31	purposes	purpose	NOUN
taxlaw-8981	620	32	even	even	ADV
taxlaw-8981	620	33	though	though	SCONJ
taxlaw-8981	620	34	the	the	DET
taxlaw-8981	620	35	federal	federal	ADJ
taxlaw-8981	620	36	standard	standard	PROPN
taxlaw-8981	620	37	deduction	deduction	NOUN
taxlaw-8981	620	38	exceeded	exceed	VERB
taxlaw-8981	620	39	their	their	PRON
taxlaw-8981	620	40	federal	federal	ADJ
taxlaw-8981	620	41	itemized	itemize	VERB
taxlaw-8981	620	42	deductions	deduction	NOUN
taxlaw-8981	620	43	.	.	PUNCT
taxlaw-8981	621	1	iii	iii	X
taxlaw-8981	621	2	.	.	PUNCT
taxlaw-8981	622	1	the	the	DET
taxlaw-8981	622	2	tcja	tcja	PROPN
taxlaw-8981	622	3	’s	’s	PART
taxlaw-8981	622	4	simplifying	simplify	VERB
taxlaw-8981	622	5	effect	effect	NOUN
taxlaw-8981	622	6	,	,	PUNCT
taxlaw-8981	622	7	considering	consider	VERB
taxlaw-8981	622	8	taxpayers	taxpayer	NOUN
taxlaw-8981	622	9	’	’	PART
taxlaw-8981	622	10	itemization	itemization	NOUN
taxlaw-8981	622	11	behavior	behavior	NOUN
taxlaw-8981	622	12	the	the	DET
taxlaw-8981	622	13	insights	insight	NOUN
taxlaw-8981	622	14	provided	provide	VERB
taxlaw-8981	622	15	by	by	ADP
taxlaw-8981	622	16	the	the	DET
taxlaw-8981	622	17	data	datum	NOUN
taxlaw-8981	622	18	demonstrate	demonstrate	VERB
taxlaw-8981	622	19	that	that	SCONJ
taxlaw-8981	622	20	it	it	PRON
taxlaw-8981	622	21	matters	matter	VERB
taxlaw-8981	622	22	—	—	PUNCT
taxlaw-8981	622	23	to	to	ADP
taxlaw-8981	622	24	taxpayers	taxpayer	NOUN
taxlaw-8981	622	25	,	,	PUNCT
taxlaw-8981	622	26	to	to	ADP
taxlaw-8981	622	27	the	the	DET
taxlaw-8981	622	28	irs	irs	PROPN
taxlaw-8981	622	29	,	,	PUNCT
taxlaw-8981	622	30	and	and	CCONJ
taxlaw-8981	622	31	to	to	ADP
taxlaw-8981	622	32	state	state	NOUN
taxlaw-8981	622	33	tax	tax	NOUN
taxlaw-8981	622	34	authorities	authority	NOUN
taxlaw-8981	622	35	—	—	PUNCT
taxlaw-8981	622	36	whether	whether	SCONJ
taxlaw-8981	622	37	states	state	NOUN
taxlaw-8981	622	38	bind	bind	VERB
taxlaw-8981	622	39	taxpayers	taxpayer	NOUN
taxlaw-8981	622	40	to	to	ADP
taxlaw-8981	622	41	the	the	DET
taxlaw-8981	622	42	tax	tax	NOUN
taxlaw-8981	622	43	elections	election	NOUN
taxlaw-8981	622	44	they	they	PRON
taxlaw-8981	622	45	make	make	VERB
taxlaw-8981	622	46	for	for	ADP
taxlaw-8981	622	47	federal	federal	ADJ
taxlaw-8981	622	48	purposes	purpose	NOUN
taxlaw-8981	622	49	.	.	PUNCT
taxlaw-8981	623	1	yet	yet	CCONJ
taxlaw-8981	623	2	little	little	ADJ
taxlaw-8981	623	3	attention	attention	NOUN
taxlaw-8981	623	4	has	have	AUX
taxlaw-8981	623	5	been	be	AUX
taxlaw-8981	623	6	paid	pay	VERB
taxlaw-8981	623	7	to	to	ADP
taxlaw-8981	623	8	the	the	DET
taxlaw-8981	623	9	simplicity	simplicity	NOUN
taxlaw-8981	623	10	and	and	CCONJ
taxlaw-8981	623	11	administrability	administrability	NOUN
taxlaw-8981	623	12	implications	implication	NOUN
taxlaw-8981	623	13	of	of	ADP
taxlaw-8981	623	14	the	the	DET
taxlaw-8981	623	15	interaction	interaction	NOUN
taxlaw-8981	623	16	between	between	ADP
taxlaw-8981	623	17	state	state	NOUN
taxlaw-8981	623	18	and	and	CCONJ
taxlaw-8981	623	19	federal	federal	ADJ
taxlaw-8981	623	20	itemization	itemization	NOUN
taxlaw-8981	623	21	elections	election	NOUN
taxlaw-8981	623	22	.	.	PUNCT
taxlaw-8981	624	1	this	this	PRON
taxlaw-8981	624	2	is	be	AUX
taxlaw-8981	624	3	surprising	surprising	ADJ
taxlaw-8981	624	4	because	because	SCONJ
taxlaw-8981	624	5	simplification	simplification	NOUN
taxlaw-8981	624	6	was	be	AUX
taxlaw-8981	624	7	the	the	DET
taxlaw-8981	624	8	primary	primary	ADJ
taxlaw-8981	624	9	policy	policy	NOUN
taxlaw-8981	624	10	objective	objective	NOUN
taxlaw-8981	624	11	motivating	motivate	VERB
taxlaw-8981	624	12	the	the	DET
taxlaw-8981	624	13	tcja	tcja	NOUN
taxlaw-8981	624	14	’s	’s	PART
taxlaw-8981	624	15	itemization	itemization	NOUN
taxlaw-8981	624	16	-	-	PUNCT
taxlaw-8981	624	17	related	relate	VERB
taxlaw-8981	624	18	changes	change	NOUN
taxlaw-8981	624	19	.	.	PUNCT
taxlaw-8981	625	1	however	however	ADV
taxlaw-8981	625	2	,	,	PUNCT
taxlaw-8981	625	3	the	the	DET
taxlaw-8981	625	4	impact	impact	NOUN
taxlaw-8981	625	5	of	of	ADP
taxlaw-8981	625	6	states	state	NOUN
taxlaw-8981	625	7	’	'	PUNCT
taxlaw-8981	625	8	election	election	NOUN
taxlaw-8981	625	9	uniformity	uniformity	NOUN
taxlaw-8981	625	10	rules	rule	NOUN
taxlaw-8981	625	11	on	on	ADP
taxlaw-8981	625	12	the	the	DET
taxlaw-8981	625	13	degree	degree	NOUN
taxlaw-8981	625	14	of	of	ADP
taxlaw-8981	625	15	simplification	simplification	NOUN
taxlaw-8981	625	16	created	create	VERB
taxlaw-8981	625	17	by	by	ADP
taxlaw-8981	625	18	the	the	DET
taxlaw-8981	625	19	tcja	tcja	NOUN
taxlaw-8981	625	20	may	may	AUX
taxlaw-8981	625	21	have	have	AUX
taxlaw-8981	625	22	been	be	AUX
taxlaw-8981	625	23	difficult	difficult	ADJ
taxlaw-8981	625	24	to	to	PART
taxlaw-8981	625	25	identify	identify	VERB
taxlaw-8981	625	26	or	or	CCONJ
taxlaw-8981	625	27	appreciate	appreciate	VERB
taxlaw-8981	625	28	without	without	ADP
taxlaw-8981	625	29	a	a	DET
taxlaw-8981	625	30	careful	careful	ADJ
taxlaw-8981	625	31	study	study	NOUN
taxlaw-8981	625	32	of	of	ADP
taxlaw-8981	625	33	the	the	DET
taxlaw-8981	625	34	federal	federal	ADJ
taxlaw-8981	625	35	and	and	CCONJ
taxlaw-8981	625	36	state	state	NOUN
taxlaw-8981	625	37	individual	individual	ADJ
taxlaw-8981	625	38	income	income	NOUN
taxlaw-8981	625	39	tax	tax	NOUN
taxlaw-8981	625	40	filing	filing	NOUN
taxlaw-8981	625	41	data	datum	NOUN
taxlaw-8981	625	42	preand	preand	VERB
taxlaw-8981	625	43	post	post	ADJ
taxlaw-8981	625	44	-	-	ADJ
taxlaw-8981	625	45	tcja	tcja	ADJ
taxlaw-8981	625	46	.	.	PUNCT
taxlaw-8981	626	1	part	part	NOUN
taxlaw-8981	626	2	ii	ii	PROPN
taxlaw-8981	626	3	of	of	ADP
taxlaw-8981	626	4	this	this	DET
taxlaw-8981	626	5	article	article	NOUN
taxlaw-8981	626	6	discussed	discuss	VERB
taxlaw-8981	626	7	the	the	DET
taxlaw-8981	626	8	results	result	NOUN
taxlaw-8981	626	9	of	of	ADP
taxlaw-8981	626	10	my	my	PRON
taxlaw-8981	626	11	study	study	NOUN
taxlaw-8981	626	12	of	of	ADP
taxlaw-8981	626	13	that	that	DET
taxlaw-8981	626	14	data	data	NOUN
taxlaw-8981	626	15	.	.	PUNCT
taxlaw-8981	627	1	in	in	ADP
taxlaw-8981	627	2	part	part	PROPN
taxlaw-8981	627	3	iii	iii	NOUN
taxlaw-8981	627	4	,	,	PUNCT
taxlaw-8981	627	5	i	i	PRON
taxlaw-8981	627	6	use	use	VERB
taxlaw-8981	627	7	the	the	DET
taxlaw-8981	627	8	insights	insight	NOUN
taxlaw-8981	627	9	from	from	ADP
taxlaw-8981	627	10	the	the	DET
taxlaw-8981	627	11	data	datum	NOUN
taxlaw-8981	627	12	to	to	PART
taxlaw-8981	627	13	analyze	analyze	VERB
taxlaw-8981	627	14	how	how	SCONJ
taxlaw-8981	627	15	states	state	NOUN
taxlaw-8981	627	16	’	'	PUNCT
taxlaw-8981	627	17	election	election	NOUN
taxlaw-8981	627	18	uniformity	uniformity	NOUN
taxlaw-8981	627	19	laws	law	NOUN
taxlaw-8981	627	20	affected	affect	VERB
taxlaw-8981	627	21	the	the	DET
taxlaw-8981	627	22	simplification	simplification	NOUN
taxlaw-8981	627	23	achieved	achieve	VERB
taxlaw-8981	627	24	by	by	ADP
taxlaw-8981	627	25	the	the	DET
taxlaw-8981	627	26	tcja	tcja	PROPN
taxlaw-8981	627	27	’s	’s	PART
taxlaw-8981	627	28	itemizationrelated	itemizationrelate	VERB
taxlaw-8981	627	29	changes	change	NOUN
taxlaw-8981	627	30	.	.	PUNCT
taxlaw-8981	628	1	119	119	NUM
taxlaw-8981	628	2	see	see	VERB
taxlaw-8981	628	3	supra	supra	PROPN
taxlaw-8981	628	4	part	part	PROPN
taxlaw-8981	628	5	ii.b.1.b	ii.b.1.b	NOUN
taxlaw-8981	628	6	.	.	PUNCT
taxlaw-8981	628	7	32	32	NUM
taxlaw-8981	628	8	columbia	columbia	PROPN
taxlaw-8981	628	9	journal	journal	PROPN
taxlaw-8981	628	10	of	of	ADP
taxlaw-8981	628	11	tax	tax	NOUN
taxlaw-8981	628	12	law	law	NOUN
taxlaw-8981	628	13	[	[	X
taxlaw-8981	628	14	vol	vol	NOUN
taxlaw-8981	628	15	:	:	PUNCT
taxlaw-8981	628	16	13:1	13:1	NUM
taxlaw-8981	628	17	a.	a.	NOUN
taxlaw-8981	628	18	for	for	ADP
taxlaw-8981	628	19	taxpayers	taxpayer	NOUN
taxlaw-8981	628	20	recall	recall	VERB
taxlaw-8981	628	21	that	that	SCONJ
taxlaw-8981	628	22	the	the	DET
taxlaw-8981	628	23	decline	decline	NOUN
taxlaw-8981	628	24	in	in	ADP
taxlaw-8981	628	25	itemization	itemization	NOUN
taxlaw-8981	628	26	rates	rate	NOUN
taxlaw-8981	628	27	is	be	AUX
taxlaw-8981	628	28	only	only	ADV
taxlaw-8981	628	29	a	a	DET
taxlaw-8981	628	30	relatively	relatively	ADV
taxlaw-8981	628	31	weak	weak	ADJ
taxlaw-8981	628	32	proxy	proxy	NOUN
taxlaw-8981	628	33	for	for	ADP
taxlaw-8981	628	34	the	the	DET
taxlaw-8981	628	35	simplification	simplification	NOUN
taxlaw-8981	628	36	experienced	experience	VERB
taxlaw-8981	628	37	by	by	ADP
taxlaw-8981	628	38	taxpayers	taxpayer	NOUN
taxlaw-8981	628	39	because	because	SCONJ
taxlaw-8981	628	40	,	,	PUNCT
taxlaw-8981	628	41	among	among	ADP
taxlaw-8981	628	42	other	other	ADJ
taxlaw-8981	628	43	reasons	reason	NOUN
taxlaw-8981	628	44	,	,	PUNCT
taxlaw-8981	628	45	taxpayers	taxpayer	NOUN
taxlaw-8981	628	46	may	may	AUX
taxlaw-8981	628	47	continue	continue	VERB
taxlaw-8981	628	48	with	with	ADP
taxlaw-8981	628	49	record	record	NOUN
taxlaw-8981	628	50	-	-	PUNCT
taxlaw-8981	628	51	keeping	keeping	NOUN
taxlaw-8981	628	52	,	,	PUNCT
taxlaw-8981	628	53	analysis	analysis	NOUN
taxlaw-8981	628	54	,	,	PUNCT
taxlaw-8981	628	55	and	and	CCONJ
taxlaw-8981	628	56	related	related	ADJ
taxlaw-8981	628	57	compliance	compliance	NOUN
taxlaw-8981	628	58	tasks	task	NOUN
taxlaw-8981	628	59	even	even	ADV
taxlaw-8981	628	60	if	if	SCONJ
taxlaw-8981	628	61	they	they	PRON
taxlaw-8981	628	62	do	do	AUX
taxlaw-8981	628	63	not	not	PART
taxlaw-8981	628	64	ultimately	ultimately	ADV
taxlaw-8981	628	65	itemize.120	itemize.120	NOUN
taxlaw-8981	628	66	with	with	ADP
taxlaw-8981	628	67	the	the	DET
taxlaw-8981	628	68	federal	federal	ADJ
taxlaw-8981	628	69	itemization	itemization	NOUN
taxlaw-8981	628	70	data	datum	NOUN
taxlaw-8981	628	71	alone	alone	ADV
taxlaw-8981	628	72	,	,	PUNCT
taxlaw-8981	628	73	however	however	ADV
taxlaw-8981	628	74	,	,	PUNCT
taxlaw-8981	628	75	it	it	PRON
taxlaw-8981	628	76	was	be	AUX
taxlaw-8981	628	77	difficult	difficult	ADJ
taxlaw-8981	628	78	to	to	PART
taxlaw-8981	628	79	estimate	estimate	VERB
taxlaw-8981	628	80	how	how	SCONJ
taxlaw-8981	628	81	frequently	frequently	ADV
taxlaw-8981	628	82	taxpayers	taxpayer	NOUN
taxlaw-8981	628	83	who	who	PRON
taxlaw-8981	628	84	switched	switch	VERB
taxlaw-8981	628	85	from	from	ADP
taxlaw-8981	628	86	federal	federal	ADJ
taxlaw-8981	628	87	itemized	itemize	VERB
taxlaw-8981	628	88	deductions	deduction	NOUN
taxlaw-8981	628	89	in	in	ADP
taxlaw-8981	628	90	2017	2017	NUM
taxlaw-8981	628	91	to	to	ADP
taxlaw-8981	628	92	the	the	DET
taxlaw-8981	628	93	federal	federal	ADJ
taxlaw-8981	628	94	standard	standard	PROPN
taxlaw-8981	628	95	deduction	deduction	NOUN
taxlaw-8981	628	96	in	in	ADP
taxlaw-8981	628	97	2018	2018	NUM
taxlaw-8981	628	98	continued	continue	VERB
taxlaw-8981	628	99	to	to	PART
taxlaw-8981	628	100	perform	perform	VERB
taxlaw-8981	628	101	those	those	DET
taxlaw-8981	628	102	tasks	task	NOUN
taxlaw-8981	628	103	.	.	PUNCT
taxlaw-8981	629	1	121	121	NUM
taxlaw-8981	629	2	however	however	ADV
taxlaw-8981	629	3	,	,	PUNCT
taxlaw-8981	629	4	the	the	DET
taxlaw-8981	629	5	addition	addition	NOUN
taxlaw-8981	629	6	of	of	ADP
taxlaw-8981	629	7	state	state	NOUN
taxlaw-8981	629	8	-	-	PUNCT
taxlaw-8981	629	9	level	level	NOUN
taxlaw-8981	629	10	itemization	itemization	NOUN
taxlaw-8981	629	11	data	datum	NOUN
taxlaw-8981	629	12	,	,	PUNCT
taxlaw-8981	629	13	as	as	SCONJ
taxlaw-8981	629	14	discussed	discuss	VERB
taxlaw-8981	629	15	in	in	ADP
taxlaw-8981	629	16	part	part	NOUN
taxlaw-8981	629	17	ii	ii	PROPN
taxlaw-8981	629	18	allows	allow	VERB
taxlaw-8981	629	19	for	for	ADP
taxlaw-8981	629	20	more	more	ADJ
taxlaw-8981	629	21	insights	insight	NOUN
taxlaw-8981	629	22	into	into	ADP
taxlaw-8981	629	23	simplification	simplification	NOUN
taxlaw-8981	629	24	experienced	experience	VERB
taxlaw-8981	629	25	by	by	ADP
taxlaw-8981	629	26	taxpayers	taxpayer	NOUN
taxlaw-8981	629	27	as	as	ADP
taxlaw-8981	629	28	a	a	DET
taxlaw-8981	629	29	result	result	NOUN
taxlaw-8981	629	30	of	of	ADP
taxlaw-8981	629	31	the	the	DET
taxlaw-8981	629	32	tcja	tcja	NOUN
taxlaw-8981	629	33	’s	’s	PART
taxlaw-8981	629	34	itemization	itemization	NOUN
taxlaw-8981	629	35	-	-	PUNCT
taxlaw-8981	629	36	related	relate	VERB
taxlaw-8981	629	37	changes	change	NOUN
taxlaw-8981	629	38	,	,	PUNCT
taxlaw-8981	629	39	but	but	CCONJ
taxlaw-8981	629	40	the	the	DET
taxlaw-8981	629	41	insights	insight	NOUN
taxlaw-8981	629	42	differ	differ	VERB
taxlaw-8981	629	43	depending	depend	VERB
taxlaw-8981	629	44	on	on	ADP
taxlaw-8981	629	45	the	the	DET
taxlaw-8981	629	46	state	state	NOUN
taxlaw-8981	629	47	’s	’s	PART
taxlaw-8981	629	48	election	election	NOUN
taxlaw-8981	629	49	uniformity	uniformity	NOUN
taxlaw-8981	629	50	rules	rule	NOUN
taxlaw-8981	629	51	.	.	PUNCT
taxlaw-8981	630	1	1	1	X
taxlaw-8981	630	2	.	.	X
taxlaw-8981	630	3	where	where	SCONJ
taxlaw-8981	630	4	independent	independent	ADJ
taxlaw-8981	630	5	itemization	itemization	NOUN
taxlaw-8981	630	6	elections	election	NOUN
taxlaw-8981	630	7	are	be	AUX
taxlaw-8981	630	8	allowed	allow	VERB
taxlaw-8981	630	9	in	in	ADP
taxlaw-8981	630	10	oregon	oregon	PROPN
taxlaw-8981	630	11	,	,	PUNCT
taxlaw-8981	630	12	where	where	SCONJ
taxlaw-8981	630	13	taxpayers	taxpayer	NOUN
taxlaw-8981	630	14	can	can	AUX
taxlaw-8981	630	15	make	make	VERB
taxlaw-8981	630	16	independent	independent	ADJ
taxlaw-8981	630	17	itemization	itemization	NOUN
taxlaw-8981	630	18	elections	election	NOUN
taxlaw-8981	630	19	,	,	PUNCT
taxlaw-8981	630	20	~414,00	~414,00	ADJ
taxlaw-8981	630	21	oregon	oregon	PROPN
taxlaw-8981	630	22	taxpayers	taxpayer	NOUN
taxlaw-8981	630	23	switched	switch	VERB
taxlaw-8981	630	24	to	to	ADP
taxlaw-8981	630	25	the	the	DET
taxlaw-8981	630	26	standard	standard	ADJ
taxlaw-8981	630	27	deduction	deduction	NOUN
taxlaw-8981	630	28	for	for	ADP
taxlaw-8981	630	29	federal	federal	ADJ
taxlaw-8981	630	30	purposes	purpose	NOUN
taxlaw-8981	630	31	after	after	ADP
taxlaw-8981	630	32	the	the	DET
taxlaw-8981	630	33	tcja	tcja	NOUN
taxlaw-8981	630	34	,	,	PUNCT
taxlaw-8981	630	35	but	but	CCONJ
taxlaw-8981	630	36	~404,000	~404,000	PROPN
taxlaw-8981	630	37	of	of	ADP
taxlaw-8981	630	38	those	those	DET
taxlaw-8981	630	39	taxpayers	taxpayer	NOUN
taxlaw-8981	630	40	(	(	PUNCT
taxlaw-8981	630	41	i.e.	i.e.	X
taxlaw-8981	630	42	,	,	PUNCT
taxlaw-8981	630	43	>	>	PUNCT
taxlaw-8981	630	44	90	90	NUM
taxlaw-8981	630	45	%	%	NOUN
taxlaw-8981	630	46	)	)	PUNCT
taxlaw-8981	630	47	continued	continue	VERB
taxlaw-8981	630	48	to	to	PART
taxlaw-8981	630	49	itemize	itemize	VERB
taxlaw-8981	630	50	for	for	ADP
taxlaw-8981	630	51	state	state	NOUN
taxlaw-8981	630	52	purposes	purpose	NOUN
taxlaw-8981	630	53	.	.	PUNCT
taxlaw-8981	631	1	122	122	NUM
taxlaw-8981	631	2	these	these	DET
taxlaw-8981	631	3	returns	return	NOUN
taxlaw-8981	631	4	represent	represent	VERB
taxlaw-8981	631	5	more	more	ADJ
taxlaw-8981	631	6	than	than	ADP
taxlaw-8981	631	7	22	22	NUM
taxlaw-8981	631	8	%	%	NOUN
taxlaw-8981	631	9	of	of	ADP
taxlaw-8981	631	10	all	all	DET
taxlaw-8981	631	11	annual	annual	ADJ
taxlaw-8981	631	12	individual	individual	ADJ
taxlaw-8981	631	13	income	income	NOUN
taxlaw-8981	631	14	tax	tax	NOUN
taxlaw-8981	631	15	returns	return	NOUN
taxlaw-8981	631	16	filed	file	VERB
taxlaw-8981	631	17	in	in	ADP
taxlaw-8981	631	18	oregon.123	oregon.123	NOUN
taxlaw-8981	631	19	the	the	DET
taxlaw-8981	631	20	taxpayers	taxpayer	NOUN
taxlaw-8981	631	21	who	who	PRON
taxlaw-8981	631	22	filed	file	VERB
taxlaw-8981	631	23	these	these	DET
taxlaw-8981	631	24	returns	return	NOUN
taxlaw-8981	631	25	clearly	clearly	ADV
taxlaw-8981	631	26	continued	continue	VERB
taxlaw-8981	631	27	to	to	PART
taxlaw-8981	631	28	keep	keep	VERB
taxlaw-8981	631	29	records	record	NOUN
taxlaw-8981	631	30	of	of	ADP
taxlaw-8981	631	31	the	the	DET
taxlaw-8981	631	32	possible	possible	ADJ
taxlaw-8981	631	33	itemized	itemize	VERB
taxlaw-8981	631	34	deductions	deduction	NOUN
taxlaw-8981	631	35	,	,	PUNCT
taxlaw-8981	631	36	analyzed	analyze	VERB
taxlaw-8981	631	37	the	the	DET
taxlaw-8981	631	38	allowability	allowability	NOUN
taxlaw-8981	631	39	of	of	ADP
taxlaw-8981	631	40	itemized	itemize	VERB
taxlaw-8981	631	41	deductions	deduction	NOUN
taxlaw-8981	631	42	,	,	PUNCT
taxlaw-8981	631	43	and	and	CCONJ
taxlaw-8981	631	44	took	take	VERB
taxlaw-8981	631	45	related	related	ADJ
taxlaw-8981	631	46	compliance	compliance	NOUN
taxlaw-8981	631	47	tasks	task	NOUN
taxlaw-8981	631	48	—	—	PUNCT
taxlaw-8981	631	49	even	even	ADV
taxlaw-8981	631	50	though	though	SCONJ
taxlaw-8981	631	51	they	they	PRON
taxlaw-8981	631	52	did	do	AUX
taxlaw-8981	631	53	not	not	PART
taxlaw-8981	631	54	itemize	itemize	VERB
taxlaw-8981	631	55	for	for	ADP
taxlaw-8981	631	56	federal	federal	ADJ
taxlaw-8981	631	57	purposes	purpose	NOUN
taxlaw-8981	631	58	.	.	PUNCT
taxlaw-8981	632	1	thus	thus	ADV
taxlaw-8981	632	2	,	,	PUNCT
taxlaw-8981	632	3	these	these	DET
taxlaw-8981	632	4	data	datum	NOUN
taxlaw-8981	632	5	establish	establish	VERB
taxlaw-8981	632	6	the	the	DET
taxlaw-8981	632	7	minimum	minimum	ADJ
taxlaw-8981	632	8	number124	number124	PROPN
taxlaw-8981	632	9	of	of	ADP
taxlaw-8981	632	10	oregon	oregon	PROPN
taxlaw-8981	632	11	taxpayers	taxpayer	NOUN
taxlaw-8981	632	12	for	for	ADP
taxlaw-8981	632	13	whom	whom	PRON
taxlaw-8981	632	14	the	the	DET
taxlaw-8981	632	15	purported	purport	VERB
taxlaw-8981	632	16	simplifying	simplifying	NOUN
taxlaw-8981	632	17	effect	effect	NOUN
taxlaw-8981	632	18	of	of	ADP
taxlaw-8981	632	19	the	the	DET
taxlaw-8981	632	20	tcja	tcja	NOUN
taxlaw-8981	632	21	’s	’s	PART
taxlaw-8981	632	22	itemization	itemization	NOUN
taxlaw-8981	632	23	-	-	PUNCT
taxlaw-8981	632	24	related	relate	VERB
taxlaw-8981	632	25	changes	change	NOUN
taxlaw-8981	632	26	was	be	AUX
taxlaw-8981	632	27	largely	largely	ADV
taxlaw-8981	632	28	eliminated.125	eliminated.125	ADJ
taxlaw-8981	632	29	because	because	SCONJ
taxlaw-8981	632	30	more	more	ADJ
taxlaw-8981	632	31	than	than	ADP
taxlaw-8981	632	32	90	90	NUM
taxlaw-8981	632	33	%	%	NOUN
taxlaw-8981	632	34	of	of	ADP
taxlaw-8981	632	35	the	the	DET
taxlaw-8981	632	36	oregon	oregon	PROPN
taxlaw-8981	632	37	taxpayers	taxpayer	NOUN
taxlaw-8981	632	38	who	who	PRON
taxlaw-8981	632	39	switched	switch	VERB
taxlaw-8981	632	40	to	to	ADP
taxlaw-8981	632	41	the	the	DET
taxlaw-8981	632	42	federal	federal	ADJ
taxlaw-8981	632	43	standard	standard	PROPN
taxlaw-8981	632	44	deduction	deduction	NOUN
taxlaw-8981	632	45	post	post	ADJ
taxlaw-8981	632	46	-	-	ADJ
taxlaw-8981	632	47	tcja	tcja	ADJ
taxlaw-8981	632	48	continued	continue	VERB
taxlaw-8981	632	49	to	to	PART
taxlaw-8981	632	50	itemize	itemize	VERB
taxlaw-8981	632	51	for	for	ADP
taxlaw-8981	632	52	oregon	oregon	PROPN
taxlaw-8981	632	53	state	state	NOUN
taxlaw-8981	632	54	purposes	purpose	NOUN
taxlaw-8981	632	55	,	,	PUNCT
taxlaw-8981	632	56	the	the	DET
taxlaw-8981	632	57	simplification	simplification	NOUN
taxlaw-8981	632	58	for	for	ADP
taxlaw-8981	632	59	taxpayers	taxpayer	NOUN
taxlaw-8981	632	60	implied	imply	VERB
taxlaw-8981	632	61	by	by	ADP
taxlaw-8981	632	62	the	the	DET
taxlaw-8981	632	63	decline	decline	NOUN
taxlaw-8981	632	64	in	in	ADP
taxlaw-8981	632	65	federal	federal	ADJ
taxlaw-8981	632	66	itemization	itemization	NOUN
taxlaw-8981	632	67	rates	rate	NOUN
taxlaw-8981	632	68	for	for	ADP
taxlaw-8981	632	69	oregon	oregon	PROPN
taxlaw-8981	632	70	taxpayers	taxpayer	NOUN
taxlaw-8981	632	71	was	be	AUX
taxlaw-8981	632	72	largely	largely	ADV
taxlaw-8981	632	73	illusory	illusory	ADJ
taxlaw-8981	632	74	.	.	PUNCT
taxlaw-8981	633	1	the	the	DET
taxlaw-8981	633	2	analysis	analysis	NOUN
taxlaw-8981	633	3	would	would	AUX
taxlaw-8981	633	4	be	be	AUX
taxlaw-8981	633	5	similar	similar	ADJ
taxlaw-8981	633	6	for	for	ADP
taxlaw-8981	633	7	taxpayers	taxpayer	NOUN
taxlaw-8981	633	8	in	in	ADP
taxlaw-8981	633	9	other	other	ADJ
taxlaw-8981	633	10	states	state	NOUN
taxlaw-8981	633	11	that	that	SCONJ
taxlaw-8981	633	12	,	,	PUNCT
taxlaw-8981	633	13	like	like	ADP
taxlaw-8981	633	14	oregon	oregon	PROPN
taxlaw-8981	633	15	,	,	PUNCT
taxlaw-8981	633	16	allow	allow	VERB
taxlaw-8981	633	17	independent	independent	ADJ
taxlaw-8981	633	18	state	state	NOUN
taxlaw-8981	633	19	120	120	NUM
taxlaw-8981	633	20	see	see	VERB
taxlaw-8981	633	21	supra	supra	ADJ
taxlaw-8981	633	22	part	part	NOUN
taxlaw-8981	633	23	i.d.1	i.d.1	NOUN
taxlaw-8981	633	24	.	.	PROPN
taxlaw-8981	633	25	121	121	NUM
taxlaw-8981	634	1	i	i	PROPN
taxlaw-8981	634	2	d.	d.	PROPN
taxlaw-8981	634	3	122	122	NUM
taxlaw-8981	634	4	see	see	VERB
taxlaw-8981	634	5	supra	supra	PROPN
taxlaw-8981	634	6	part	part	PROPN
taxlaw-8981	634	7	ii.b.1.b	ii.b.1.b	NOUN
taxlaw-8981	634	8	.	.	PUNCT
taxlaw-8981	634	9	123	123	NUM
taxlaw-8981	634	10	see	see	VERB
taxlaw-8981	634	11	supra	supra	PROPN
taxlaw-8981	634	12	note	note	PROPN
taxlaw-8981	634	13	94	94	NUM
taxlaw-8981	634	14	.	.	PUNCT
taxlaw-8981	635	1	124	124	NUM
taxlaw-8981	635	2	the	the	DET
taxlaw-8981	635	3	actual	actual	ADJ
taxlaw-8981	635	4	number	number	NOUN
taxlaw-8981	635	5	of	of	ADP
taxlaw-8981	635	6	taxpayers	taxpayer	NOUN
taxlaw-8981	635	7	for	for	ADP
taxlaw-8981	635	8	whom	whom	PRON
taxlaw-8981	635	9	the	the	DET
taxlaw-8981	635	10	purported	purport	VERB
taxlaw-8981	635	11	simplifying	simplifying	NOUN
taxlaw-8981	635	12	effect	effect	NOUN
taxlaw-8981	635	13	of	of	ADP
taxlaw-8981	635	14	the	the	DET
taxlaw-8981	635	15	tcja	tcja	NOUN
taxlaw-8981	635	16	’s	’s	PART
taxlaw-8981	635	17	itemization	itemization	NOUN
taxlaw-8981	635	18	-	-	PUNCT
taxlaw-8981	635	19	related	relate	VERB
taxlaw-8981	635	20	changes	change	NOUN
taxlaw-8981	635	21	was	be	AUX
taxlaw-8981	635	22	largely	largely	ADV
taxlaw-8981	635	23	eliminated	eliminate	VERB
taxlaw-8981	635	24	may	may	AUX
taxlaw-8981	635	25	be	be	AUX
taxlaw-8981	635	26	higher	high	ADJ
taxlaw-8981	635	27	if	if	SCONJ
taxlaw-8981	635	28	some	some	DET
taxlaw-8981	635	29	taxpayers	taxpayer	NOUN
taxlaw-8981	635	30	that	that	PRON
taxlaw-8981	635	31	ultimately	ultimately	ADV
taxlaw-8981	635	32	switched	switch	VERB
taxlaw-8981	635	33	to	to	ADP
taxlaw-8981	635	34	the	the	DET
taxlaw-8981	635	35	standard	standard	ADJ
taxlaw-8981	635	36	deduction	deduction	NOUN
taxlaw-8981	635	37	for	for	ADP
taxlaw-8981	635	38	both	both	CCONJ
taxlaw-8981	635	39	federal	federal	ADJ
taxlaw-8981	635	40	and	and	CCONJ
taxlaw-8981	635	41	state	state	NOUN
taxlaw-8981	635	42	purposes	purpose	NOUN
taxlaw-8981	635	43	continued	continue	VERB
taxlaw-8981	635	44	to	to	PART
taxlaw-8981	635	45	keep	keep	VERB
taxlaw-8981	635	46	records	record	NOUN
taxlaw-8981	635	47	and	and	CCONJ
taxlaw-8981	635	48	undertake	undertake	VERB
taxlaw-8981	635	49	analysis	analysis	NOUN
taxlaw-8981	635	50	of	of	ADP
taxlaw-8981	635	51	possible	possible	ADJ
taxlaw-8981	635	52	itemized	itemize	VERB
taxlaw-8981	635	53	deductions	deduction	NOUN
taxlaw-8981	635	54	to	to	PART
taxlaw-8981	635	55	determine	determine	VERB
taxlaw-8981	635	56	whether	whether	SCONJ
taxlaw-8981	635	57	to	to	PART
taxlaw-8981	635	58	itemize	itemize	VERB
taxlaw-8981	635	59	at	at	ADV
taxlaw-8981	635	60	all	all	ADV
taxlaw-8981	635	61	.	.	PUNCT
taxlaw-8981	636	1	125	125	NUM
taxlaw-8981	636	2	although	although	SCONJ
taxlaw-8981	636	3	federal	federal	ADJ
taxlaw-8981	636	4	income	income	NOUN
taxlaw-8981	636	5	tax	tax	NOUN
taxlaw-8981	636	6	laws	law	NOUN
taxlaw-8981	636	7	and	and	CCONJ
taxlaw-8981	636	8	state	state	NOUN
taxlaw-8981	636	9	income	income	NOUN
taxlaw-8981	636	10	tax	tax	NOUN
taxlaw-8981	636	11	laws	law	NOUN
taxlaw-8981	636	12	are	be	AUX
taxlaw-8981	636	13	enacted	enact	VERB
taxlaw-8981	636	14	by	by	ADP
taxlaw-8981	636	15	different	different	ADJ
taxlaw-8981	636	16	people	people	NOUN
taxlaw-8981	636	17	at	at	ADP
taxlaw-8981	636	18	different	different	ADJ
taxlaw-8981	636	19	times	time	NOUN
taxlaw-8981	636	20	,	,	PUNCT
taxlaw-8981	636	21	individual	individual	ADJ
taxlaw-8981	636	22	taxpayers	taxpayer	NOUN
taxlaw-8981	636	23	often	often	ADV
taxlaw-8981	636	24	encounter	encounter	VERB
taxlaw-8981	636	25	these	these	DET
taxlaw-8981	636	26	laws	law	NOUN
taxlaw-8981	636	27	together	together	ADV
taxlaw-8981	636	28	,	,	PUNCT
taxlaw-8981	636	29	as	as	ADP
taxlaw-8981	636	30	part	part	NOUN
taxlaw-8981	636	31	of	of	ADP
taxlaw-8981	636	32	the	the	DET
taxlaw-8981	636	33	single	single	ADJ
taxlaw-8981	636	34	overall	overall	ADJ
taxlaw-8981	636	35	undertaking	undertaking	NOUN
taxlaw-8981	636	36	of	of	ADP
taxlaw-8981	636	37	preparing	prepare	VERB
taxlaw-8981	636	38	their	their	PRON
taxlaw-8981	636	39	annual	annual	ADJ
taxlaw-8981	636	40	income	income	NOUN
taxlaw-8981	636	41	tax	tax	NOUN
taxlaw-8981	636	42	returns	return	NOUN
taxlaw-8981	636	43	.	.	PUNCT
taxlaw-8981	637	1	thus	thus	ADV
taxlaw-8981	637	2	,	,	PUNCT
taxlaw-8981	637	3	a	a	DET
taxlaw-8981	637	4	taxpayer	taxpayer	NOUN
taxlaw-8981	637	5	’s	’s	PART
taxlaw-8981	637	6	experience	experience	NOUN
taxlaw-8981	637	7	of	of	ADP
taxlaw-8981	637	8	income	income	NOUN
taxlaw-8981	637	9	tax	tax	NOUN
taxlaw-8981	637	10	return	return	NOUN
taxlaw-8981	637	11	preparation	preparation	NOUN
taxlaw-8981	637	12	includes	include	VERB
taxlaw-8981	637	13	all	all	DET
taxlaw-8981	637	14	activities	activity	NOUN
taxlaw-8981	637	15	undertaken	undertake	VERB
taxlaw-8981	637	16	as	as	ADP
taxlaw-8981	637	17	part	part	NOUN
taxlaw-8981	637	18	of	of	ADP
taxlaw-8981	637	19	filing	file	VERB
taxlaw-8981	637	20	federal	federal	ADJ
taxlaw-8981	637	21	or	or	CCONJ
taxlaw-8981	637	22	state	state	NOUN
taxlaw-8981	637	23	returns	return	NOUN
taxlaw-8981	637	24	.	.	PUNCT
taxlaw-8981	638	1	accordingly	accordingly	ADV
taxlaw-8981	638	2	,	,	PUNCT
taxlaw-8981	638	3	this	this	DET
taxlaw-8981	638	4	article	article	NOUN
taxlaw-8981	638	5	assesses	assess	VERB
taxlaw-8981	638	6	simplification	simplification	NOUN
taxlaw-8981	638	7	for	for	ADP
taxlaw-8981	638	8	taxpayers	taxpayer	NOUN
taxlaw-8981	638	9	from	from	ADP
taxlaw-8981	638	10	the	the	DET
taxlaw-8981	638	11	taxpayer	taxpayer	NOUN
taxlaw-8981	638	12	’s	’s	PART
taxlaw-8981	638	13	perspective	perspective	NOUN
taxlaw-8981	638	14	,	,	PUNCT
taxlaw-8981	638	15	taking	take	VERB
taxlaw-8981	638	16	into	into	ADP
taxlaw-8981	638	17	account	account	NOUN
taxlaw-8981	638	18	the	the	DET
taxlaw-8981	638	19	totality	totality	NOUN
taxlaw-8981	638	20	of	of	ADP
taxlaw-8981	638	21	the	the	DET
taxlaw-8981	638	22	taxpayer	taxpayer	NOUN
taxlaw-8981	638	23	’s	’s	PART
taxlaw-8981	638	24	itemization	itemization	NOUN
taxlaw-8981	638	25	experience	experience	NOUN
taxlaw-8981	638	26	—	—	PUNCT
taxlaw-8981	638	27	regardless	regardless	ADV
taxlaw-8981	638	28	of	of	ADP
taxlaw-8981	638	29	whether	whether	SCONJ
taxlaw-8981	638	30	it	it	PRON
taxlaw-8981	638	31	is	be	AUX
taxlaw-8981	638	32	undertaken	undertake	VERB
taxlaw-8981	638	33	as	as	ADP
taxlaw-8981	638	34	part	part	NOUN
taxlaw-8981	638	35	of	of	ADP
taxlaw-8981	638	36	filing	file	VERB
taxlaw-8981	638	37	federal	federal	ADJ
taxlaw-8981	638	38	or	or	CCONJ
taxlaw-8981	638	39	state	state	NOUN
taxlaw-8981	638	40	returns	return	NOUN
taxlaw-8981	638	41	.	.	PUNCT
taxlaw-8981	639	1	2021	2021	NUM
taxlaw-8981	639	2	]	]	PUNCT
taxlaw-8981	639	3	taxpayer	taxpayer	NOUN
taxlaw-8981	639	4	choices	choice	VERB
taxlaw-8981	639	5	33	33	NUM
taxlaw-8981	639	6	itemization	itemization	NOUN
taxlaw-8981	639	7	deductions,126	deductions,126	NOUN
taxlaw-8981	639	8	although	although	SCONJ
taxlaw-8981	639	9	the	the	DET
taxlaw-8981	639	10	number	number	NOUN
taxlaw-8981	639	11	and	and	CCONJ
taxlaw-8981	639	12	percentage	percentage	NOUN
taxlaw-8981	639	13	of	of	ADP
taxlaw-8981	639	14	affected	affected	ADJ
taxlaw-8981	639	15	filers	filer	NOUN
taxlaw-8981	639	16	likely	likely	ADV
taxlaw-8981	639	17	varies	vary	VERB
taxlaw-8981	639	18	by	by	ADP
taxlaw-8981	639	19	state.127	state.127	NOUN
taxlaw-8981	639	20	2	2	NUM
taxlaw-8981	639	21	.	.	PUNCT
taxlaw-8981	639	22	where	where	SCONJ
taxlaw-8981	639	23	itemization	itemization	NOUN
taxlaw-8981	639	24	election	election	NOUN
taxlaw-8981	639	25	uniformity	uniformity	NOUN
taxlaw-8981	639	26	is	be	AUX
taxlaw-8981	639	27	required	require	VERB
taxlaw-8981	639	28	the	the	DET
taxlaw-8981	639	29	insights	insight	NOUN
taxlaw-8981	639	30	are	be	AUX
taxlaw-8981	639	31	different	different	ADJ
taxlaw-8981	639	32	for	for	ADP
taxlaw-8981	639	33	taxpayers	taxpayer	NOUN
taxlaw-8981	639	34	in	in	ADP
taxlaw-8981	639	35	states	state	NOUN
taxlaw-8981	639	36	like	like	ADP
taxlaw-8981	639	37	maryland	maryland	PROPN
taxlaw-8981	639	38	and	and	CCONJ
taxlaw-8981	639	39	nebraska	nebraska	PROPN
taxlaw-8981	639	40	,	,	PUNCT
taxlaw-8981	639	41	where	where	SCONJ
taxlaw-8981	639	42	election	election	NOUN
taxlaw-8981	639	43	uniformity	uniformity	NOUN
taxlaw-8981	639	44	is	be	AUX
taxlaw-8981	639	45	required	require	VERB
taxlaw-8981	639	46	.	.	PUNCT
taxlaw-8981	640	1	these	these	DET
taxlaw-8981	640	2	taxpayers	taxpayer	NOUN
taxlaw-8981	640	3	can	can	AUX
taxlaw-8981	640	4	not	not	PART
taxlaw-8981	640	5	make	make	VERB
taxlaw-8981	640	6	different	different	ADJ
taxlaw-8981	640	7	state	state	NOUN
taxlaw-8981	640	8	and	and	CCONJ
taxlaw-8981	640	9	federal	federal	ADJ
taxlaw-8981	640	10	itemization	itemization	NOUN
taxlaw-8981	640	11	elections	election	NOUN
taxlaw-8981	640	12	.	.	PUNCT
taxlaw-8981	641	1	thus	thus	ADV
taxlaw-8981	641	2	,	,	PUNCT
taxlaw-8981	641	3	while	while	SCONJ
taxlaw-8981	641	4	some	some	DET
taxlaw-8981	641	5	maryland	maryland	NOUN
taxlaw-8981	641	6	and	and	CCONJ
taxlaw-8981	641	7	nebraska	nebraska	PROPN
taxlaw-8981	641	8	taxpayers	taxpayer	NOUN
taxlaw-8981	641	9	who	who	PRON
taxlaw-8981	641	10	ultimately	ultimately	ADV
taxlaw-8981	641	11	switched	switch	VERB
taxlaw-8981	641	12	to	to	ADP
taxlaw-8981	641	13	the	the	DET
taxlaw-8981	641	14	standard	standard	ADJ
taxlaw-8981	641	15	deduction	deduction	NOUN
taxlaw-8981	641	16	post	post	ADJ
taxlaw-8981	641	17	-	-	ADJ
taxlaw-8981	641	18	tcja	tcja	ADJ
taxlaw-8981	641	19	may	may	AUX
taxlaw-8981	641	20	have	have	AUX
taxlaw-8981	641	21	continued	continue	VERB
taxlaw-8981	641	22	to	to	PART
taxlaw-8981	641	23	keep	keep	VERB
taxlaw-8981	641	24	records	record	NOUN
taxlaw-8981	641	25	and	and	CCONJ
taxlaw-8981	641	26	analyze	analyze	VERB
taxlaw-8981	641	27	possible	possible	ADJ
taxlaw-8981	641	28	itemized	itemize	VERB
taxlaw-8981	641	29	deductions	deduction	NOUN
taxlaw-8981	641	30	,	,	PUNCT
taxlaw-8981	641	31	the	the	DET
taxlaw-8981	641	32	data	datum	NOUN
taxlaw-8981	641	33	do	do	AUX
taxlaw-8981	641	34	not	not	PART
taxlaw-8981	641	35	establish	establish	VERB
taxlaw-8981	641	36	for	for	ADP
taxlaw-8981	641	37	certain	certain	ADJ
taxlaw-8981	641	38	that	that	SCONJ
taxlaw-8981	641	39	they	they	PRON
taxlaw-8981	641	40	did	do	VERB
taxlaw-8981	641	41	.	.	PUNCT
taxlaw-8981	642	1	this	this	PRON
taxlaw-8981	642	2	is	be	AUX
taxlaw-8981	642	3	unlike	unlike	ADP
taxlaw-8981	642	4	the	the	DET
taxlaw-8981	642	5	example	example	NOUN
taxlaw-8981	642	6	of	of	ADP
taxlaw-8981	642	7	oregon	oregon	PROPN
taxlaw-8981	642	8	,	,	PUNCT
taxlaw-8981	642	9	where	where	SCONJ
taxlaw-8981	642	10	the	the	DET
taxlaw-8981	642	11	data	datum	NOUN
taxlaw-8981	642	12	are	be	AUX
taxlaw-8981	642	13	clear	clear	ADJ
taxlaw-8981	642	14	that	that	SCONJ
taxlaw-8981	642	15	more	more	ADJ
taxlaw-8981	642	16	than	than	ADP
taxlaw-8981	642	17	90	90	NUM
taxlaw-8981	642	18	%	%	NOUN
taxlaw-8981	642	19	of	of	ADP
taxlaw-8981	642	20	the	the	DET
taxlaw-8981	642	21	taxpayers	taxpayer	NOUN
taxlaw-8981	642	22	who	who	PRON
taxlaw-8981	642	23	switched	switch	VERB
taxlaw-8981	642	24	to	to	ADP
taxlaw-8981	642	25	the	the	DET
taxlaw-8981	642	26	federal	federal	ADJ
taxlaw-8981	642	27	standard	standard	PROPN
taxlaw-8981	642	28	deduction	deduction	NOUN
taxlaw-8981	642	29	continued	continue	VERB
taxlaw-8981	642	30	to	to	PART
taxlaw-8981	642	31	keep	keep	VERB
taxlaw-8981	642	32	records	record	NOUN
taxlaw-8981	642	33	of	of	ADP
taxlaw-8981	642	34	itemized	itemize	VERB
taxlaw-8981	642	35	deductions	deduction	NOUN
taxlaw-8981	642	36	etc	etc	X
taxlaw-8981	642	37	.	.	X
taxlaw-8981	643	1	(	(	PUNCT
taxlaw-8981	643	2	so	so	ADV
taxlaw-8981	643	3	they	they	PRON
taxlaw-8981	643	4	could	could	AUX
taxlaw-8981	643	5	itemize	itemize	VERB
taxlaw-8981	643	6	for	for	ADP
taxlaw-8981	643	7	state	state	NOUN
taxlaw-8981	643	8	purposes	purpose	NOUN
taxlaw-8981	643	9	)	)	PUNCT
taxlaw-8981	643	10	.	.	PUNCT
taxlaw-8981	644	1	as	as	ADP
taxlaw-8981	644	2	a	a	DET
taxlaw-8981	644	3	result	result	NOUN
taxlaw-8981	644	4	,	,	PUNCT
taxlaw-8981	644	5	the	the	DET
taxlaw-8981	644	6	simplification	simplification	NOUN
taxlaw-8981	644	7	experienced	experience	VERB
taxlaw-8981	644	8	by	by	ADP
taxlaw-8981	644	9	taxpayers	taxpayer	NOUN
taxlaw-8981	644	10	in	in	ADP
taxlaw-8981	644	11	states	state	NOUN
taxlaw-8981	644	12	like	like	ADP
taxlaw-8981	644	13	maryland	maryland	PROPN
taxlaw-8981	644	14	and	and	CCONJ
taxlaw-8981	644	15	nebraska	nebraska	PROPN
taxlaw-8981	644	16	that	that	PRON
taxlaw-8981	644	17	require	require	VERB
taxlaw-8981	644	18	itemization	itemization	NOUN
taxlaw-8981	644	19	uniformity	uniformity	NOUN
taxlaw-8981	644	20	likely	likely	ADV
taxlaw-8981	644	21	exceeded	exceed	VERB
taxlaw-8981	644	22	the	the	DET
taxlaw-8981	644	23	simplification	simplification	NOUN
taxlaw-8981	644	24	experienced	experience	VERB
taxlaw-8981	644	25	by	by	ADP
taxlaw-8981	644	26	taxpayers	taxpayer	NOUN
taxlaw-8981	644	27	in	in	ADP
taxlaw-8981	644	28	states	state	NOUN
taxlaw-8981	644	29	like	like	ADP
taxlaw-8981	644	30	oregon	oregon	PROPN
taxlaw-8981	644	31	that	that	PRON
taxlaw-8981	644	32	allow	allow	VERB
taxlaw-8981	644	33	independent	independent	ADJ
taxlaw-8981	644	34	itemization	itemization	NOUN
taxlaw-8981	644	35	deductions	deduction	NOUN
taxlaw-8981	644	36	.	.	PUNCT
taxlaw-8981	645	1	the	the	DET
taxlaw-8981	645	2	analysis	analysis	NOUN
taxlaw-8981	645	3	of	of	ADP
taxlaw-8981	645	4	the	the	DET
taxlaw-8981	645	5	itemization	itemization	NOUN
taxlaw-8981	645	6	data	datum	NOUN
taxlaw-8981	645	7	for	for	ADP
taxlaw-8981	645	8	maryland	maryland	PROPN
taxlaw-8981	645	9	and	and	CCONJ
taxlaw-8981	645	10	nebraska	nebraska	PROPN
taxlaw-8981	645	11	taxpayers	taxpayer	NOUN
taxlaw-8981	645	12	provides	provide	VERB
taxlaw-8981	645	13	additional	additional	ADJ
taxlaw-8981	645	14	insight	insight	NOUN
taxlaw-8981	645	15	into	into	ADP
taxlaw-8981	645	16	how	how	SCONJ
taxlaw-8981	645	17	simplification	simplification	NOUN
taxlaw-8981	645	18	varied	varied	ADJ
taxlaw-8981	645	19	even	even	ADV
taxlaw-8981	645	20	among	among	ADP
taxlaw-8981	645	21	states	state	NOUN
taxlaw-8981	645	22	that	that	PRON
taxlaw-8981	645	23	require	require	VERB
taxlaw-8981	645	24	election	election	NOUN
taxlaw-8981	645	25	uniformity	uniformity	NOUN
taxlaw-8981	645	26	.	.	PUNCT
taxlaw-8981	646	1	specifically	specifically	ADV
taxlaw-8981	646	2	,	,	PUNCT
taxlaw-8981	646	3	the	the	DET
taxlaw-8981	646	4	maryland	maryland	PROPN
taxlaw-8981	646	5	and	and	CCONJ
taxlaw-8981	646	6	nebraska	nebraska	PROPN
taxlaw-8981	646	7	case	case	NOUN
taxlaw-8981	646	8	studies	study	NOUN
taxlaw-8981	646	9	show	show	VERB
taxlaw-8981	646	10	that	that	SCONJ
taxlaw-8981	646	11	the	the	PRON
taxlaw-8981	646	12	lower	low	ADJ
taxlaw-8981	646	13	the	the	DET
taxlaw-8981	646	14	state	state	NOUN
taxlaw-8981	646	15	’s	’s	PART
taxlaw-8981	646	16	standard	standard	ADJ
taxlaw-8981	646	17	deduction	deduction	NOUN
taxlaw-8981	646	18	and	and	CCONJ
taxlaw-8981	646	19	the	the	PRON
taxlaw-8981	646	20	higher	high	ADJ
taxlaw-8981	646	21	the	the	DET
taxlaw-8981	646	22	state	state	NOUN
taxlaw-8981	646	23	’s	’s	PART
taxlaw-8981	646	24	income	income	NOUN
taxlaw-8981	646	25	tax	tax	NOUN
taxlaw-8981	646	26	rates	rate	NOUN
taxlaw-8981	646	27	,	,	PUNCT
taxlaw-8981	646	28	the	the	PRON
taxlaw-8981	646	29	larger	large	ADJ
taxlaw-8981	646	30	the	the	DET
taxlaw-8981	646	31	incentive	incentive	NOUN
taxlaw-8981	646	32	for	for	SCONJ
taxlaw-8981	646	33	taxpayers	taxpayer	NOUN
taxlaw-8981	646	34	in	in	ADP
taxlaw-8981	646	35	these	these	DET
taxlaw-8981	646	36	states	state	NOUN
taxlaw-8981	646	37	to	to	PART
taxlaw-8981	646	38	continue	continue	VERB
taxlaw-8981	646	39	to	to	PART
taxlaw-8981	646	40	keep	keep	VERB
taxlaw-8981	646	41	records	record	NOUN
taxlaw-8981	646	42	and	and	CCONJ
taxlaw-8981	646	43	analyze	analyze	VERB
taxlaw-8981	646	44	itemized	itemize	VERB
taxlaw-8981	646	45	deductions	deduction	NOUN
taxlaw-8981	646	46	because	because	SCONJ
taxlaw-8981	646	47	of	of	ADP
taxlaw-8981	646	48	the	the	DET
taxlaw-8981	646	49	possibility	possibility	NOUN
taxlaw-8981	646	50	of	of	ADP
taxlaw-8981	646	51	itemizing	itemize	VERB
taxlaw-8981	646	52	for	for	ADP
taxlaw-8981	646	53	state	state	NOUN
taxlaw-8981	646	54	tax	tax	NOUN
taxlaw-8981	646	55	purposes	purpose	NOUN
taxlaw-8981	646	56	,	,	PUNCT
taxlaw-8981	646	57	and	and	CCONJ
taxlaw-8981	646	58	the	the	DET
taxlaw-8981	646	59	less	less	ADJ
taxlaw-8981	646	60	simplification	simplification	NOUN
taxlaw-8981	646	61	these	these	DET
taxlaw-8981	646	62	taxpayers	taxpayer	NOUN
taxlaw-8981	646	63	experience.128	experience.128	VERB
taxlaw-8981	646	64	*	*	PUNCT
taxlaw-8981	646	65	*	*	PUNCT
taxlaw-8981	646	66	*	*	PUNCT
taxlaw-8981	646	67	126	126	NUM
taxlaw-8981	646	68	this	this	PRON
taxlaw-8981	646	69	likely	likely	ADV
taxlaw-8981	646	70	includes	include	VERB
taxlaw-8981	646	71	taxpayers	taxpayer	NOUN
taxlaw-8981	646	72	in	in	ADP
taxlaw-8981	646	73	alabama	alabama	PROPN
taxlaw-8981	646	74	,	,	PUNCT
taxlaw-8981	646	75	arizona	arizona	PROPN
taxlaw-8981	646	76	,	,	PUNCT
taxlaw-8981	646	77	arkansas	arkansas	PROPN
taxlaw-8981	646	78	,	,	PUNCT
taxlaw-8981	646	79	california	california	PROPN
taxlaw-8981	646	80	,	,	PUNCT
taxlaw-8981	646	81	delaware	delaware	PROPN
taxlaw-8981	646	82	,	,	PUNCT
taxlaw-8981	646	83	hawaii	hawaii	PROPN
taxlaw-8981	646	84	,	,	PUNCT
taxlaw-8981	646	85	iowa	iowa	PROPN
taxlaw-8981	646	86	,	,	PUNCT
taxlaw-8981	646	87	kentucky	kentucky	PROPN
taxlaw-8981	646	88	,	,	PUNCT
taxlaw-8981	646	89	minnesota	minnesota	PROPN
taxlaw-8981	646	90	,	,	PUNCT
taxlaw-8981	646	91	mississippi	mississippi	PROPN
taxlaw-8981	646	92	,	,	PUNCT
taxlaw-8981	646	93	montana	montana	PROPN
taxlaw-8981	646	94	,	,	PUNCT
taxlaw-8981	646	95	new	new	PROPN
taxlaw-8981	646	96	york	york	PROPN
taxlaw-8981	646	97	,	,	PUNCT
taxlaw-8981	646	98	north	north	PROPN
taxlaw-8981	646	99	carolina	carolina	PROPN
taxlaw-8981	646	100	,	,	PUNCT
taxlaw-8981	646	101	and	and	CCONJ
taxlaw-8981	646	102	wisconsin	wisconsin	PROPN
taxlaw-8981	646	103	.	.	PUNCT
taxlaw-8981	647	1	see	see	VERB
taxlaw-8981	647	2	supra	supra	ADJ
taxlaw-8981	647	3	figure	figure	NOUN
taxlaw-8981	647	4	2	2	NUM
taxlaw-8981	647	5	;	;	PUNCT
taxlaw-8981	647	6	see	see	VERB
taxlaw-8981	647	7	infra	infra	NOUN
taxlaw-8981	647	8	appendix	appendix	VERB
taxlaw-8981	647	9	a.	a.	NOUN
taxlaw-8981	647	10	this	this	PRON
taxlaw-8981	647	11	is	be	AUX
taxlaw-8981	647	12	less	less	ADV
taxlaw-8981	647	13	likely	likely	ADJ
taxlaw-8981	647	14	to	to	PART
taxlaw-8981	647	15	occur	occur	VERB
taxlaw-8981	647	16	in	in	ADP
taxlaw-8981	647	17	idaho	idaho	PROPN
taxlaw-8981	647	18	because	because	SCONJ
taxlaw-8981	647	19	,	,	PUNCT
taxlaw-8981	647	20	although	although	SCONJ
taxlaw-8981	647	21	idaho	idaho	PROPN
taxlaw-8981	647	22	allows	allow	VERB
taxlaw-8981	647	23	independent	independent	ADJ
taxlaw-8981	647	24	itemization	itemization	NOUN
taxlaw-8981	647	25	choices	choice	NOUN
taxlaw-8981	647	26	,	,	PUNCT
taxlaw-8981	647	27	the	the	DET
taxlaw-8981	647	28	idaho	idaho	PROPN
taxlaw-8981	647	29	state	state	PROPN
taxlaw-8981	647	30	standard	standard	PROPN
taxlaw-8981	647	31	deduction	deduction	NOUN
taxlaw-8981	647	32	matches	match	VERB
taxlaw-8981	647	33	the	the	DET
taxlaw-8981	647	34	federal	federal	ADJ
taxlaw-8981	647	35	standard	standard	PROPN
taxlaw-8981	647	36	deduction	deduction	NOUN
taxlaw-8981	647	37	,	,	PUNCT
taxlaw-8981	647	38	meaning	mean	VERB
taxlaw-8981	647	39	that	that	SCONJ
taxlaw-8981	647	40	it	it	PRON
taxlaw-8981	647	41	would	would	AUX
taxlaw-8981	647	42	be	be	AUX
taxlaw-8981	647	43	unusual	unusual	ADJ
taxlaw-8981	647	44	for	for	SCONJ
taxlaw-8981	647	45	a	a	DET
taxlaw-8981	647	46	taxpayer	taxpayer	NOUN
taxlaw-8981	647	47	to	to	PART
taxlaw-8981	647	48	itemize	itemize	VERB
taxlaw-8981	647	49	for	for	ADP
taxlaw-8981	647	50	state	state	NOUN
taxlaw-8981	647	51	purposes	purpose	NOUN
taxlaw-8981	647	52	but	but	CCONJ
taxlaw-8981	647	53	not	not	PART
taxlaw-8981	647	54	federal	federal	ADJ
taxlaw-8981	647	55	.	.	PUNCT
taxlaw-8981	648	1	127	127	NUM
taxlaw-8981	648	2	the	the	DET
taxlaw-8981	648	3	number	number	NOUN
taxlaw-8981	648	4	and	and	CCONJ
taxlaw-8981	648	5	percentage	percentage	NOUN
taxlaw-8981	648	6	of	of	ADP
taxlaw-8981	648	7	filers	filer	NOUN
taxlaw-8981	648	8	affected	affect	VERB
taxlaw-8981	648	9	in	in	ADP
taxlaw-8981	648	10	a	a	DET
taxlaw-8981	648	11	state	state	NOUN
taxlaw-8981	648	12	will	will	AUX
taxlaw-8981	648	13	depend	depend	VERB
taxlaw-8981	648	14	,	,	PUNCT
taxlaw-8981	648	15	on	on	ADP
taxlaw-8981	648	16	state	state	NOUN
taxlaw-8981	648	17	-	-	PUNCT
taxlaw-8981	648	18	specific	specific	ADJ
taxlaw-8981	648	19	information	information	NOUN
taxlaw-8981	648	20	(	(	PUNCT
taxlaw-8981	648	21	e.g.	e.g.	ADV
taxlaw-8981	648	22	,	,	PUNCT
taxlaw-8981	648	23	the	the	DET
taxlaw-8981	648	24	size	size	NOUN
taxlaw-8981	648	25	of	of	ADP
taxlaw-8981	648	26	the	the	DET
taxlaw-8981	648	27	state	state	NOUN
taxlaw-8981	648	28	’s	’s	PART
taxlaw-8981	648	29	itemized	itemize	VERB
taxlaw-8981	648	30	deduction	deduction	NOUN
taxlaw-8981	648	31	and	and	CCONJ
taxlaw-8981	648	32	the	the	DET
taxlaw-8981	648	33	state	state	NOUN
taxlaw-8981	648	34	’s	’s	PART
taxlaw-8981	648	35	tax	tax	NOUN
taxlaw-8981	648	36	rates	rate	NOUN
taxlaw-8981	648	37	)	)	PUNCT
taxlaw-8981	648	38	that	that	PRON
taxlaw-8981	648	39	affects	affect	VERB
taxlaw-8981	648	40	how	how	SCONJ
taxlaw-8981	648	41	many	many	ADJ
taxlaw-8981	648	42	taxpayers	taxpayer	NOUN
taxlaw-8981	648	43	opt	opt	VERB
taxlaw-8981	648	44	to	to	PART
taxlaw-8981	648	45	switch	switch	VERB
taxlaw-8981	648	46	to	to	ADP
taxlaw-8981	648	47	the	the	DET
taxlaw-8981	648	48	federal	federal	ADJ
taxlaw-8981	648	49	standard	standard	PROPN
taxlaw-8981	648	50	deduction	deduction	NOUN
taxlaw-8981	648	51	but	but	CCONJ
taxlaw-8981	648	52	continue	continue	VERB
taxlaw-8981	648	53	to	to	PART
taxlaw-8981	648	54	itemize	itemize	VERB
taxlaw-8981	648	55	for	for	ADP
taxlaw-8981	648	56	state	state	NOUN
taxlaw-8981	648	57	purposes	purpose	NOUN
taxlaw-8981	648	58	.	.	PUNCT
taxlaw-8981	649	1	also	also	ADV
taxlaw-8981	649	2	,	,	PUNCT
taxlaw-8981	649	3	recall	recall	VERB
taxlaw-8981	649	4	that	that	SCONJ
taxlaw-8981	649	5	oregon	oregon	PROPN
taxlaw-8981	649	6	largely	largely	ADV
taxlaw-8981	649	7	conforms	conform	VERB
taxlaw-8981	649	8	to	to	ADP
taxlaw-8981	649	9	the	the	DET
taxlaw-8981	649	10	federal	federal	ADJ
taxlaw-8981	649	11	income	income	NOUN
taxlaw-8981	649	12	tax	tax	NOUN
taxlaw-8981	649	13	laws	law	NOUN
taxlaw-8981	649	14	regarding	regard	VERB
taxlaw-8981	649	15	itemized	itemize	VERB
taxlaw-8981	649	16	deductions	deduction	NOUN
taxlaw-8981	649	17	.	.	PUNCT
taxlaw-8981	650	1	the	the	DET
taxlaw-8981	650	2	analysis	analysis	NOUN
taxlaw-8981	650	3	is	be	AUX
taxlaw-8981	650	4	more	more	ADV
taxlaw-8981	650	5	complex	complex	ADJ
taxlaw-8981	650	6	in	in	ADP
taxlaw-8981	650	7	states	state	NOUN
taxlaw-8981	650	8	where	where	SCONJ
taxlaw-8981	650	9	the	the	DET
taxlaw-8981	650	10	income	income	NOUN
taxlaw-8981	650	11	tax	tax	NOUN
taxlaw-8981	650	12	rules	rule	NOUN
taxlaw-8981	650	13	diverge	diverge	VERB
taxlaw-8981	650	14	significantly	significantly	ADV
taxlaw-8981	650	15	from	from	ADP
taxlaw-8981	650	16	the	the	DET
taxlaw-8981	650	17	federal	federal	ADJ
taxlaw-8981	650	18	income	income	NOUN
taxlaw-8981	650	19	tax	tax	NOUN
taxlaw-8981	650	20	rules	rule	NOUN
taxlaw-8981	650	21	.	.	PUNCT
taxlaw-8981	651	1	in	in	ADP
taxlaw-8981	651	2	these	these	DET
taxlaw-8981	651	3	states	state	NOUN
taxlaw-8981	651	4	,	,	PUNCT
taxlaw-8981	651	5	it	it	PRON
taxlaw-8981	651	6	becomes	become	VERB
taxlaw-8981	651	7	difficult	difficult	ADJ
taxlaw-8981	651	8	to	to	PART
taxlaw-8981	651	9	isolate	isolate	VERB
taxlaw-8981	651	10	the	the	DET
taxlaw-8981	651	11	cause	cause	NOUN
taxlaw-8981	651	12	of	of	ADP
taxlaw-8981	651	13	the	the	DET
taxlaw-8981	651	14	lack	lack	NOUN
taxlaw-8981	651	15	of	of	ADP
taxlaw-8981	651	16	simplification	simplification	NOUN
taxlaw-8981	651	17	because	because	SCONJ
taxlaw-8981	651	18	the	the	DET
taxlaw-8981	651	19	continued	continue	VERB
taxlaw-8981	651	20	complexity	complexity	NOUN
taxlaw-8981	651	21	experienced	experience	VERB
taxlaw-8981	651	22	by	by	ADP
taxlaw-8981	651	23	taxpayers	taxpayer	NOUN
taxlaw-8981	651	24	is	be	AUX
taxlaw-8981	651	25	attributable	attributable	ADJ
taxlaw-8981	651	26	,	,	PUNCT
taxlaw-8981	651	27	at	at	ADP
taxlaw-8981	651	28	least	least	ADJ
taxlaw-8981	651	29	in	in	ADP
taxlaw-8981	651	30	part	part	NOUN
taxlaw-8981	651	31	,	,	PUNCT
taxlaw-8981	651	32	to	to	ADP
taxlaw-8981	651	33	the	the	DET
taxlaw-8981	651	34	differences	difference	NOUN
taxlaw-8981	651	35	between	between	ADP
taxlaw-8981	651	36	federal	federal	ADJ
taxlaw-8981	651	37	and	and	CCONJ
taxlaw-8981	651	38	state	state	NOUN
taxlaw-8981	651	39	law	law	NOUN
taxlaw-8981	651	40	—	—	PUNCT
taxlaw-8981	651	41	rather	rather	ADV
taxlaw-8981	651	42	than	than	ADP
taxlaw-8981	651	43	being	be	AUX
taxlaw-8981	651	44	primarily	primarily	ADV
taxlaw-8981	651	45	attributable	attributable	ADJ
taxlaw-8981	651	46	to	to	ADP
taxlaw-8981	651	47	the	the	DET
taxlaw-8981	651	48	state	state	NOUN
taxlaw-8981	651	49	’s	’s	PART
taxlaw-8981	651	50	itemization	itemization	NOUN
taxlaw-8981	651	51	election	election	NOUN
taxlaw-8981	651	52	uniformity	uniformity	NOUN
taxlaw-8981	651	53	rule	rule	NOUN
taxlaw-8981	651	54	.	.	PUNCT
taxlaw-8981	652	1	128	128	NUM
taxlaw-8981	652	2	taxpayers	taxpayer	NOUN
taxlaw-8981	652	3	in	in	ADP
taxlaw-8981	652	4	a	a	DET
taxlaw-8981	652	5	state	state	NOUN
taxlaw-8981	652	6	like	like	ADP
taxlaw-8981	652	7	maryland	maryland	NOUN
taxlaw-8981	652	8	likely	likely	ADV
taxlaw-8981	652	9	experienced	experience	VERB
taxlaw-8981	652	10	less	less	ADJ
taxlaw-8981	652	11	overall	overall	ADJ
taxlaw-8981	652	12	simplification	simplification	NOUN
taxlaw-8981	652	13	than	than	ADP
taxlaw-8981	652	14	taxpayers	taxpayer	NOUN
taxlaw-8981	652	15	in	in	ADP
taxlaw-8981	652	16	a	a	DET
taxlaw-8981	652	17	state	state	NOUN
taxlaw-8981	652	18	like	like	ADP
taxlaw-8981	652	19	nebraska	nebraska	PROPN
taxlaw-8981	652	20	that	that	PRON
taxlaw-8981	652	21	has	have	VERB
taxlaw-8981	652	22	a	a	DET
taxlaw-8981	652	23	higher	high	ADJ
taxlaw-8981	652	24	standard	standard	ADJ
taxlaw-8981	652	25	deduction	deduction	NOUN
taxlaw-8981	652	26	than	than	ADP
taxlaw-8981	652	27	maryland	maryland	NOUN
taxlaw-8981	652	28	(	(	PUNCT
taxlaw-8981	652	29	but	but	CCONJ
taxlaw-8981	652	30	still	still	ADV
taxlaw-8981	652	31	lower	low	ADJ
taxlaw-8981	652	32	than	than	ADP
taxlaw-8981	652	33	the	the	DET
taxlaw-8981	652	34	federal	federal	ADJ
taxlaw-8981	652	35	standard	standard	PROPN
taxlaw-8981	652	36	deduction	deduction	NOUN
taxlaw-8981	652	37	)	)	PUNCT
taxlaw-8981	652	38	.	.	PUNCT
taxlaw-8981	653	1	and	and	CCONJ
taxlaw-8981	653	2	taxpayers	taxpayer	NOUN
taxlaw-8981	653	3	in	in	ADP
taxlaw-8981	653	4	nebraska	nebraska	PROPN
taxlaw-8981	653	5	likely	likely	ADV
taxlaw-8981	653	6	experienced	experience	VERB
taxlaw-8981	653	7	less	less	ADJ
taxlaw-8981	653	8	simplification	simplification	NOUN
taxlaw-8981	653	9	than	than	ADP
taxlaw-8981	653	10	taxpayers	taxpayer	NOUN
taxlaw-8981	653	11	in	in	ADP
taxlaw-8981	653	12	a	a	DET
taxlaw-8981	653	13	state	state	NOUN
taxlaw-8981	653	14	like	like	ADP
taxlaw-8981	653	15	missouri	missouri	PROPN
taxlaw-8981	653	16	,	,	PUNCT
taxlaw-8981	653	17	where	where	SCONJ
taxlaw-8981	653	18	the	the	DET
taxlaw-8981	653	19	state	state	NOUN
taxlaw-8981	653	20	requires	require	VERB
taxlaw-8981	653	21	itemization	itemization	NOUN
taxlaw-8981	653	22	election	election	NOUN
taxlaw-8981	653	23	uniformity	uniformity	NOUN
taxlaw-8981	653	24	but	but	CCONJ
taxlaw-8981	653	25	where	where	SCONJ
taxlaw-8981	653	26	the	the	DET
taxlaw-8981	653	27	state	state	NOUN
taxlaw-8981	653	28	standard	standard	PROPN
taxlaw-8981	653	29	deduction	deduction	NOUN
taxlaw-8981	653	30	matched	match	VERB
taxlaw-8981	653	31	the	the	DET
taxlaw-8981	653	32	high	high	ADJ
taxlaw-8981	653	33	post	post	ADJ
taxlaw-8981	653	34	-	-	ADJ
taxlaw-8981	653	35	tcja	tcja	ADJ
taxlaw-8981	653	36	federal	federal	ADJ
taxlaw-8981	653	37	standard	standard	PROPN
taxlaw-8981	653	38	deduction	deduction	NOUN
taxlaw-8981	653	39	.	.	PUNCT
taxlaw-8981	654	1	34	34	NUM
taxlaw-8981	654	2	columbia	columbia	PROPN
taxlaw-8981	654	3	journal	journal	PROPN
taxlaw-8981	654	4	of	of	ADP
taxlaw-8981	654	5	tax	tax	NOUN
taxlaw-8981	654	6	law	law	NOUN
taxlaw-8981	655	1	[	[	X
taxlaw-8981	655	2	vol	vol	NOUN
taxlaw-8981	655	3	:	:	PUNCT
taxlaw-8981	655	4	13:1	13:1	NUM
taxlaw-8981	655	5	in	in	ADP
taxlaw-8981	655	6	sum	sum	NOUN
taxlaw-8981	655	7	,	,	PUNCT
taxlaw-8981	655	8	the	the	DET
taxlaw-8981	655	9	possibility	possibility	NOUN
taxlaw-8981	655	10	of	of	ADP
taxlaw-8981	655	11	itemizing	itemize	VERB
taxlaw-8981	655	12	for	for	ADP
taxlaw-8981	655	13	state	state	NOUN
taxlaw-8981	655	14	tax	tax	NOUN
taxlaw-8981	655	15	purposes	purpose	NOUN
taxlaw-8981	655	16	reduces	reduce	VERB
taxlaw-8981	655	17	the	the	DET
taxlaw-8981	655	18	tcja	tcja	NOUN
taxlaw-8981	655	19	’s	’s	PART
taxlaw-8981	655	20	simplification	simplification	NOUN
taxlaw-8981	655	21	effect	effect	NOUN
taxlaw-8981	655	22	,	,	PUNCT
taxlaw-8981	655	23	especially	especially	ADV
taxlaw-8981	655	24	(	(	PUNCT
taxlaw-8981	655	25	but	but	CCONJ
taxlaw-8981	655	26	not	not	PART
taxlaw-8981	655	27	exclusively	exclusively	ADV
taxlaw-8981	655	28	)	)	PUNCT
taxlaw-8981	655	29	for	for	ADP
taxlaw-8981	655	30	taxpayers	taxpayer	NOUN
taxlaw-8981	655	31	in	in	ADP
taxlaw-8981	655	32	states	state	NOUN
taxlaw-8981	655	33	that	that	PRON
taxlaw-8981	655	34	allow	allow	VERB
taxlaw-8981	655	35	independent	independent	ADJ
taxlaw-8981	655	36	itemization	itemization	NOUN
taxlaw-8981	655	37	decisions	decision	NOUN
taxlaw-8981	655	38	.	.	PUNCT
taxlaw-8981	656	1	b.	b.	PROPN
taxlaw-8981	657	1	for	for	ADP
taxlaw-8981	657	2	the	the	DET
taxlaw-8981	657	3	irs	irs	PROPN
taxlaw-8981	657	4	recall	recall	VERB
taxlaw-8981	657	5	that	that	SCONJ
taxlaw-8981	657	6	a	a	DET
taxlaw-8981	657	7	decline	decline	NOUN
taxlaw-8981	657	8	in	in	ADP
taxlaw-8981	657	9	itemization	itemization	NOUN
taxlaw-8981	657	10	rates	rate	NOUN
taxlaw-8981	657	11	is	be	AUX
taxlaw-8981	657	12	a	a	DET
taxlaw-8981	657	13	reasonably	reasonably	ADV
taxlaw-8981	657	14	good	good	ADJ
taxlaw-8981	657	15	proxy	proxy	NOUN
taxlaw-8981	657	16	for	for	ADP
taxlaw-8981	657	17	simplification	simplification	NOUN
taxlaw-8981	657	18	experienced	experience	VERB
taxlaw-8981	657	19	by	by	ADP
taxlaw-8981	657	20	the	the	DET
taxlaw-8981	657	21	irs.129	irs.129	NOUN
taxlaw-8981	657	22	thus	thus	ADV
taxlaw-8981	657	23	,	,	PUNCT
taxlaw-8981	657	24	with	with	ADP
taxlaw-8981	657	25	the	the	DET
taxlaw-8981	657	26	dramatic	dramatic	ADJ
taxlaw-8981	657	27	decline	decline	NOUN
taxlaw-8981	657	28	in	in	ADP
taxlaw-8981	657	29	federal	federal	ADJ
taxlaw-8981	657	30	itemization	itemization	NOUN
taxlaw-8981	657	31	between	between	ADP
taxlaw-8981	657	32	2017	2017	NUM
taxlaw-8981	657	33	and	and	CCONJ
taxlaw-8981	657	34	2018	2018	NUM
taxlaw-8981	657	35	,	,	PUNCT
taxlaw-8981	657	36	the	the	DET
taxlaw-8981	657	37	tcja	tcja	NOUN
taxlaw-8981	657	38	’s	’s	PART
taxlaw-8981	657	39	itemization	itemization	NOUN
taxlaw-8981	657	40	-	-	PUNCT
taxlaw-8981	657	41	related	relate	VERB
taxlaw-8981	657	42	changes	change	NOUN
taxlaw-8981	657	43	simplified	simplify	VERB
taxlaw-8981	657	44	the	the	DET
taxlaw-8981	657	45	irs	irs	PROPN
taxlaw-8981	657	46	’s	’s	PART
taxlaw-8981	657	47	task	task	NOUN
taxlaw-8981	657	48	of	of	ADP
taxlaw-8981	657	49	administering	administer	VERB
taxlaw-8981	657	50	the	the	DET
taxlaw-8981	657	51	federal	federal	ADJ
taxlaw-8981	657	52	income	income	NOUN
taxlaw-8981	657	53	tax	tax	NOUN
taxlaw-8981	657	54	.	.	PUNCT
taxlaw-8981	658	1	that	that	SCONJ
taxlaw-8981	658	2	simplifying	simplify	VERB
taxlaw-8981	658	3	effect	effect	NOUN
taxlaw-8981	658	4	for	for	ADP
taxlaw-8981	658	5	the	the	DET
taxlaw-8981	658	6	irs	irs	PROPN
taxlaw-8981	658	7	,	,	PUNCT
taxlaw-8981	658	8	however	however	ADV
taxlaw-8981	658	9	,	,	PUNCT
taxlaw-8981	658	10	was	be	AUX
taxlaw-8981	658	11	likely	likely	ADV
taxlaw-8981	658	12	dampened	dampen	VERB
taxlaw-8981	658	13	,	,	PUNCT
taxlaw-8981	658	14	at	at	ADP
taxlaw-8981	658	15	least	least	ADV
taxlaw-8981	658	16	slightly	slightly	ADV
taxlaw-8981	658	17	,	,	PUNCT
taxlaw-8981	658	18	by	by	ADP
taxlaw-8981	658	19	states	state	NOUN
taxlaw-8981	658	20	that	that	SCONJ
taxlaw-8981	658	21	bound	bind	VERB
taxlaw-8981	658	22	taxpayers	taxpayer	NOUN
taxlaw-8981	658	23	to	to	ADP
taxlaw-8981	658	24	their	their	PRON
taxlaw-8981	658	25	federal	federal	ADJ
taxlaw-8981	658	26	itemization	itemization	NOUN
taxlaw-8981	658	27	elections	election	NOUN
taxlaw-8981	658	28	.	.	PUNCT
taxlaw-8981	659	1	to	to	PART
taxlaw-8981	659	2	illustrate	illustrate	VERB
taxlaw-8981	659	3	,	,	PUNCT
taxlaw-8981	659	4	consider	consider	VERB
taxlaw-8981	659	5	maryland	maryland	NOUN
taxlaw-8981	659	6	.	.	PUNCT
taxlaw-8981	660	1	absent	absent	ADJ
taxlaw-8981	660	2	the	the	DET
taxlaw-8981	660	3	state	state	NOUN
taxlaw-8981	660	4	requirement	requirement	NOUN
taxlaw-8981	660	5	for	for	ADP
taxlaw-8981	660	6	itemization	itemization	NOUN
taxlaw-8981	660	7	election	election	NOUN
taxlaw-8981	660	8	uniformity	uniformity	NOUN
taxlaw-8981	660	9	,	,	PUNCT
taxlaw-8981	660	10	maryland	maryland	PROPN
taxlaw-8981	660	11	’s	’s	PART
taxlaw-8981	661	1	federal	federal	ADJ
taxlaw-8981	661	2	and	and	CCONJ
taxlaw-8981	661	3	state	state	NOUN
taxlaw-8981	661	4	itemization	itemization	NOUN
taxlaw-8981	661	5	rates	rate	NOUN
taxlaw-8981	661	6	would	would	AUX
taxlaw-8981	661	7	be	be	AUX
taxlaw-8981	661	8	expected	expect	VERB
taxlaw-8981	661	9	to	to	PART
taxlaw-8981	661	10	look	look	VERB
taxlaw-8981	661	11	somewhat	somewhat	ADV
taxlaw-8981	661	12	more	more	ADV
taxlaw-8981	661	13	like	like	ADP
taxlaw-8981	661	14	oregon’s	oregon’s	NOUN
taxlaw-8981	661	15	—	—	PUNCT
taxlaw-8981	661	16	more	more	ADJ
taxlaw-8981	661	17	itemizers	itemizer	NOUN
taxlaw-8981	661	18	for	for	ADP
taxlaw-8981	661	19	state	state	NOUN
taxlaw-8981	661	20	purposes	purpose	NOUN
taxlaw-8981	661	21	and	and	CCONJ
taxlaw-8981	661	22	fewer	few	ADJ
taxlaw-8981	661	23	itemizers	itemizer	NOUN
taxlaw-8981	661	24	for	for	ADP
taxlaw-8981	661	25	federal	federal	PROPN
taxlaw-8981	661	26	purposes.130	purposes.130	PROPN
taxlaw-8981	661	27	that	that	PRON
taxlaw-8981	661	28	is	be	AUX
taxlaw-8981	661	29	,	,	PUNCT
taxlaw-8981	661	30	absent	absent	ADJ
taxlaw-8981	661	31	maryland	maryland	PROPN
taxlaw-8981	661	32	’s	’s	PART
taxlaw-8981	661	33	election	election	NOUN
taxlaw-8981	661	34	uniformity	uniformity	NOUN
taxlaw-8981	661	35	requirement	requirement	NOUN
taxlaw-8981	661	36	,	,	PUNCT
taxlaw-8981	661	37	even	even	ADV
taxlaw-8981	661	38	more	more	ADJ
taxlaw-8981	661	39	maryland	maryland	NOUN
taxlaw-8981	661	40	taxpayers	taxpayer	NOUN
taxlaw-8981	661	41	would	would	AUX
taxlaw-8981	661	42	have	have	AUX
taxlaw-8981	661	43	switched	switch	VERB
taxlaw-8981	661	44	to	to	ADP
taxlaw-8981	661	45	the	the	DET
taxlaw-8981	661	46	federal	federal	ADJ
taxlaw-8981	661	47	standard	standard	PROPN
taxlaw-8981	661	48	deduction	deduction	NOUN
taxlaw-8981	661	49	than	than	SCONJ
taxlaw-8981	661	50	actually	actually	ADV
taxlaw-8981	661	51	did	do	VERB
taxlaw-8981	661	52	.	.	PUNCT
taxlaw-8981	662	1	and	and	CCONJ
taxlaw-8981	662	2	this	this	PRON
taxlaw-8981	662	3	would	would	AUX
taxlaw-8981	662	4	have	have	AUX
taxlaw-8981	662	5	simplified	simplify	VERB
taxlaw-8981	662	6	the	the	DET
taxlaw-8981	662	7	irs	irs	PROPN
taxlaw-8981	662	8	’s	’s	PART
taxlaw-8981	662	9	enforcement	enforcement	NOUN
taxlaw-8981	662	10	task	task	NOUN
taxlaw-8981	662	11	even	even	ADV
taxlaw-8981	662	12	more	more	ADV
taxlaw-8981	662	13	than	than	ADP
taxlaw-8981	662	14	the	the	DET
taxlaw-8981	662	15	tcja	tcja	NOUN
taxlaw-8981	662	16	’s	’s	PART
taxlaw-8981	662	17	itemization	itemization	NOUN
taxlaw-8981	662	18	-	-	PUNCT
taxlaw-8981	662	19	related	relate	VERB
taxlaw-8981	662	20	changes	change	NOUN
taxlaw-8981	662	21	actually	actually	ADV
taxlaw-8981	662	22	did	do	VERB
taxlaw-8981	662	23	.	.	PUNCT
taxlaw-8981	663	1	however	however	ADV
taxlaw-8981	663	2	,	,	PUNCT
taxlaw-8981	663	3	because	because	SCONJ
taxlaw-8981	663	4	maryland	maryland	PROPN
taxlaw-8981	663	5	requires	require	VERB
taxlaw-8981	663	6	itemization	itemization	NOUN
taxlaw-8981	663	7	election	election	NOUN
taxlaw-8981	663	8	uniformity	uniformity	NOUN
taxlaw-8981	663	9	,	,	PUNCT
taxlaw-8981	663	10	the	the	DET
taxlaw-8981	663	11	simplification	simplification	NOUN
taxlaw-8981	663	12	benefit	benefit	NOUN
taxlaw-8981	663	13	experienced	experience	VERB
taxlaw-8981	663	14	by	by	ADP
taxlaw-8981	663	15	the	the	DET
taxlaw-8981	663	16	irs	irs	PROPN
taxlaw-8981	663	17	as	as	ADP
taxlaw-8981	663	18	a	a	DET
taxlaw-8981	663	19	result	result	NOUN
taxlaw-8981	663	20	of	of	ADP
taxlaw-8981	663	21	the	the	DET
taxlaw-8981	663	22	tcja	tcja	NOUN
taxlaw-8981	663	23	’s	’s	PART
taxlaw-8981	663	24	itemizationrelated	itemizationrelated	ADJ
taxlaw-8981	663	25	changes	change	NOUN
taxlaw-8981	663	26	was	be	AUX
taxlaw-8981	663	27	not	not	PART
taxlaw-8981	663	28	quite	quite	ADV
taxlaw-8981	663	29	as	as	ADV
taxlaw-8981	663	30	large	large	ADJ
taxlaw-8981	663	31	as	as	SCONJ
taxlaw-8981	663	32	it	it	PRON
taxlaw-8981	663	33	could	could	AUX
taxlaw-8981	663	34	have	have	AUX
taxlaw-8981	663	35	been	be	AUX
taxlaw-8981	663	36	had	have	VERB
taxlaw-8981	663	37	taxpayers	taxpayer	NOUN
taxlaw-8981	663	38	not	not	PART
taxlaw-8981	663	39	been	be	AUX
taxlaw-8981	663	40	required	require	VERB
taxlaw-8981	663	41	to	to	PART
taxlaw-8981	663	42	make	make	VERB
taxlaw-8981	663	43	uniform	uniform	ADJ
taxlaw-8981	663	44	elections	election	NOUN
taxlaw-8981	663	45	.	.	PUNCT
taxlaw-8981	664	1	the	the	DET
taxlaw-8981	664	2	magnitude	magnitude	NOUN
taxlaw-8981	664	3	of	of	ADP
taxlaw-8981	664	4	this	this	DET
taxlaw-8981	664	5	effect	effect	NOUN
taxlaw-8981	664	6	may	may	AUX
taxlaw-8981	664	7	be	be	AUX
taxlaw-8981	664	8	small	small	ADJ
taxlaw-8981	664	9	given	give	VERB
taxlaw-8981	664	10	the	the	DET
taxlaw-8981	664	11	infrequency	infrequency	NOUN
taxlaw-8981	664	12	with	with	ADP
taxlaw-8981	664	13	which	which	PRON
taxlaw-8981	664	14	the	the	DET
taxlaw-8981	664	15	value	value	NOUN
taxlaw-8981	664	16	of	of	ADP
taxlaw-8981	664	17	itemizing	itemizing	NOUN
taxlaw-8981	664	18	for	for	ADP
taxlaw-8981	664	19	state	state	NOUN
taxlaw-8981	664	20	purposes	purpose	NOUN
taxlaw-8981	664	21	will	will	AUX
taxlaw-8981	664	22	exceed	exceed	VERB
taxlaw-8981	664	23	the	the	DET
taxlaw-8981	664	24	cost	cost	NOUN
taxlaw-8981	664	25	of	of	ADP
taxlaw-8981	664	26	itemizing	itemize	VERB
taxlaw-8981	664	27	(	(	PUNCT
taxlaw-8981	664	28	rather	rather	ADV
taxlaw-8981	664	29	than	than	ADP
taxlaw-8981	664	30	taking	take	VERB
taxlaw-8981	664	31	the	the	DET
taxlaw-8981	664	32	standard	standard	ADJ
taxlaw-8981	664	33	deduction	deduction	NOUN
taxlaw-8981	664	34	)	)	PUNCT
taxlaw-8981	664	35	for	for	ADP
taxlaw-8981	664	36	federal	federal	ADJ
taxlaw-8981	664	37	purposes	purpose	NOUN
taxlaw-8981	664	38	.	.	PUNCT
taxlaw-8981	665	1	however	however	ADV
taxlaw-8981	665	2	,	,	PUNCT
taxlaw-8981	665	3	there	there	PRON
taxlaw-8981	665	4	is	be	VERB
taxlaw-8981	665	5	likely	likely	ADJ
taxlaw-8981	665	6	to	to	PART
taxlaw-8981	665	7	be	be	AUX
taxlaw-8981	665	8	at	at	ADP
taxlaw-8981	665	9	least	least	ADJ
taxlaw-8981	665	10	some	some	PRON
taxlaw-8981	665	11	dampening	dampening	NOUN
taxlaw-8981	665	12	of	of	ADP
taxlaw-8981	665	13	the	the	DET
taxlaw-8981	665	14	irs	irs	PROPN
taxlaw-8981	665	15	’s	’s	PART
taxlaw-8981	665	16	simplification	simplification	NOUN
taxlaw-8981	665	17	benefit	benefit	NOUN
taxlaw-8981	665	18	with	with	ADP
taxlaw-8981	665	19	respect	respect	NOUN
taxlaw-8981	665	20	to	to	ADP
taxlaw-8981	665	21	taxpayers	taxpayer	NOUN
taxlaw-8981	665	22	in	in	ADP
taxlaw-8981	665	23	states	state	NOUN
taxlaw-8981	665	24	that	that	PRON
taxlaw-8981	665	25	require	require	VERB
taxlaw-8981	665	26	itemization	itemization	NOUN
taxlaw-8981	665	27	election	election	NOUN
taxlaw-8981	665	28	uniformity	uniformity	NOUN
taxlaw-8981	665	29	.	.	PUNCT
taxlaw-8981	666	1	that	that	DET
taxlaw-8981	666	2	dampening	dampening	ADJ
taxlaw-8981	666	3	effect	effect	NOUN
taxlaw-8981	666	4	for	for	ADP
taxlaw-8981	666	5	the	the	DET
taxlaw-8981	666	6	irs	irs	PROPN
taxlaw-8981	666	7	,	,	PUNCT
taxlaw-8981	666	8	however	however	ADV
taxlaw-8981	666	9	,	,	PUNCT
taxlaw-8981	666	10	generally	generally	ADV
taxlaw-8981	666	11	should	should	AUX
taxlaw-8981	666	12	not	not	PART
taxlaw-8981	666	13	arise	arise	VERB
taxlaw-8981	666	14	where	where	SCONJ
taxlaw-8981	666	15	states	state	NOUN
taxlaw-8981	666	16	allow	allow	VERB
taxlaw-8981	666	17	independent	independent	ADJ
taxlaw-8981	666	18	itemization	itemization	NOUN
taxlaw-8981	666	19	choices	choice	NOUN
taxlaw-8981	666	20	.	.	PUNCT
taxlaw-8981	667	1	in	in	ADP
taxlaw-8981	667	2	these	these	DET
taxlaw-8981	667	3	states	state	NOUN
taxlaw-8981	667	4	,	,	PUNCT
taxlaw-8981	667	5	taxpayers	taxpayer	NOUN
taxlaw-8981	667	6	’	’	PART
taxlaw-8981	667	7	state	state	NOUN
taxlaw-8981	667	8	itemization	itemization	NOUN
taxlaw-8981	667	9	choices	choice	NOUN
taxlaw-8981	667	10	are	be	AUX
taxlaw-8981	667	11	not	not	PART
taxlaw-8981	667	12	affected	affect	VERB
taxlaw-8981	667	13	by	by	ADP
taxlaw-8981	667	14	their	their	PRON
taxlaw-8981	667	15	federal	federal	ADJ
taxlaw-8981	667	16	itemization	itemization	NOUN
taxlaw-8981	667	17	choices	choice	NOUN
taxlaw-8981	667	18	,	,	PUNCT
taxlaw-8981	667	19	so	so	SCONJ
taxlaw-8981	667	20	taxpayers	taxpayer	NOUN
taxlaw-8981	667	21	are	be	AUX
taxlaw-8981	667	22	free	free	ADJ
taxlaw-8981	667	23	to	to	PART
taxlaw-8981	667	24	opt	opt	VERB
taxlaw-8981	667	25	for	for	ADP
taxlaw-8981	667	26	the	the	DET
taxlaw-8981	667	27	federal	federal	ADJ
taxlaw-8981	667	28	standard	standard	PROPN
taxlaw-8981	667	29	deduction	deduction	NOUN
taxlaw-8981	667	30	if	if	SCONJ
taxlaw-8981	667	31	that	that	PRON
taxlaw-8981	667	32	best	good	ADJ
taxlaw-8981	667	33	reduces	reduce	VERB
taxlaw-8981	667	34	their	their	PRON
taxlaw-8981	667	35	federal	federal	ADJ
taxlaw-8981	667	36	income	income	NOUN
taxlaw-8981	667	37	tax	tax	NOUN
taxlaw-8981	667	38	.	.	PUNCT
taxlaw-8981	668	1	thus	thus	ADV
taxlaw-8981	668	2	,	,	PUNCT
taxlaw-8981	668	3	the	the	DET
taxlaw-8981	668	4	federal	federal	ADJ
taxlaw-8981	668	5	itemization	itemization	NOUN
taxlaw-8981	668	6	rate	rate	NOUN
taxlaw-8981	668	7	in	in	ADP
taxlaw-8981	668	8	these	these	DET
taxlaw-8981	668	9	states	state	NOUN
taxlaw-8981	668	10	will	will	AUX
taxlaw-8981	668	11	likely	likely	ADV
taxlaw-8981	668	12	decline	decline	VERB
taxlaw-8981	668	13	as	as	ADV
taxlaw-8981	668	14	much	much	ADV
taxlaw-8981	668	15	as	as	ADP
taxlaw-8981	668	16	possible	possible	ADJ
taxlaw-8981	668	17	,	,	PUNCT
taxlaw-8981	668	18	likely	likely	ADV
taxlaw-8981	668	19	yielding	yield	VERB
taxlaw-8981	668	20	as	as	ADV
taxlaw-8981	668	21	much	much	ADJ
taxlaw-8981	668	22	simplification	simplification	NOUN
taxlaw-8981	668	23	for	for	ADP
taxlaw-8981	668	24	the	the	DET
taxlaw-8981	668	25	irs	irs	PROPN
taxlaw-8981	668	26	as	as	ADP
taxlaw-8981	668	27	possible	possible	ADJ
taxlaw-8981	668	28	,	,	PUNCT
taxlaw-8981	668	29	without	without	ADP
taxlaw-8981	668	30	a	a	DET
taxlaw-8981	668	31	dampening	dampening	ADJ
taxlaw-8981	668	32	effect	effect	NOUN
taxlaw-8981	668	33	.	.	PUNCT
taxlaw-8981	669	1	c.	c.	NOUN
taxlaw-8981	669	2	for	for	ADP
taxlaw-8981	669	3	state	state	NOUN
taxlaw-8981	669	4	tax	tax	NOUN
taxlaw-8981	669	5	authorities	authority	NOUN
taxlaw-8981	669	6	the	the	DET
taxlaw-8981	669	7	tcja	tcja	PROPN
taxlaw-8981	669	8	’s	’s	PART
taxlaw-8981	669	9	itemization	itemization	NOUN
taxlaw-8981	669	10	-	-	PUNCT
taxlaw-8981	669	11	related	relate	VERB
taxlaw-8981	669	12	changes	change	NOUN
taxlaw-8981	669	13	also	also	ADV
taxlaw-8981	669	14	affect	affect	VERB
taxlaw-8981	669	15	state	state	NOUN
taxlaw-8981	669	16	tax	tax	NOUN
taxlaw-8981	669	17	administration	administration	NOUN
taxlaw-8981	669	18	,	,	PUNCT
taxlaw-8981	669	19	and	and	CCONJ
taxlaw-8981	669	20	the	the	DET
taxlaw-8981	669	21	impact	impact	NOUN
taxlaw-8981	669	22	on	on	ADP
taxlaw-8981	669	23	state	state	NOUN
taxlaw-8981	669	24	tax	tax	NOUN
taxlaw-8981	669	25	authorities	authority	NOUN
taxlaw-8981	669	26	,	,	PUNCT
taxlaw-8981	669	27	once	once	ADV
taxlaw-8981	669	28	again	again	ADV
taxlaw-8981	669	29	,	,	PUNCT
taxlaw-8981	669	30	depends	depend	VERB
taxlaw-8981	669	31	largely	largely	ADV
taxlaw-8981	669	32	on	on	ADP
taxlaw-8981	669	33	the	the	DET
taxlaw-8981	669	34	states	state	NOUN
taxlaw-8981	669	35	’	’	PART
taxlaw-8981	669	36	itemization	itemization	NOUN
taxlaw-8981	669	37	uniformity	uniformity	NOUN
taxlaw-8981	669	38	rules	rule	NOUN
taxlaw-8981	669	39	and	and	CCONJ
taxlaw-8981	669	40	the	the	DET
taxlaw-8981	669	41	taxpayers	taxpayer	NOUN
taxlaw-8981	669	42	’	’	PART
taxlaw-8981	669	43	itemization	itemization	NOUN
taxlaw-8981	669	44	choices	choice	NOUN
taxlaw-8981	669	45	.	.	PUNCT
taxlaw-8981	670	1	in	in	ADP
taxlaw-8981	670	2	states	state	NOUN
taxlaw-8981	670	3	that	that	PRON
taxlaw-8981	670	4	require	require	VERB
taxlaw-8981	670	5	election	election	NOUN
taxlaw-8981	670	6	uniformity	uniformity	NOUN
taxlaw-8981	670	7	,	,	PUNCT
taxlaw-8981	670	8	the	the	DET
taxlaw-8981	670	9	tcja	tcja	NOUN
taxlaw-8981	670	10	’s	’s	PART
taxlaw-8981	670	11	itemization	itemization	NOUN
taxlaw-8981	670	12	-	-	PUNCT
taxlaw-8981	670	13	related	relate	VERB
taxlaw-8981	670	14	changes	change	NOUN
taxlaw-8981	670	15	likely	likely	ADV
taxlaw-8981	670	16	simplified	simplify	VERB
taxlaw-8981	670	17	the	the	DET
taxlaw-8981	670	18	administration	administration	NOUN
taxlaw-8981	670	19	of	of	ADP
taxlaw-8981	670	20	the	the	DET
taxlaw-8981	670	21	state	state	NOUN
taxlaw-8981	670	22	tax	tax	NOUN
taxlaw-8981	670	23	regimes	regime	NOUN
taxlaw-8981	670	24	in	in	ADP
taxlaw-8981	670	25	a	a	DET
taxlaw-8981	670	26	manner	manner	NOUN
taxlaw-8981	670	27	very	very	ADV
taxlaw-8981	670	28	similar	similar	ADJ
taxlaw-8981	670	29	to	to	ADP
taxlaw-8981	670	30	the	the	DET
taxlaw-8981	670	31	way	way	NOUN
taxlaw-8981	670	32	they	they	PRON
taxlaw-8981	670	33	simplified	simplify	VERB
taxlaw-8981	670	34	the	the	DET
taxlaw-8981	670	35	administration	administration	NOUN
taxlaw-8981	670	36	of	of	ADP
taxlaw-8981	670	37	the	the	DET
taxlaw-8981	670	38	federal	federal	ADJ
taxlaw-8981	670	39	income	income	NOUN
taxlaw-8981	670	40	tax	tax	NOUN
taxlaw-8981	670	41	129	129	NUM
taxlaw-8981	670	42	see	see	VERB
taxlaw-8981	670	43	supra	supra	PROPN
taxlaw-8981	670	44	part	part	PROPN
taxlaw-8981	670	45	i.d.2	i.d.2	NOUN
taxlaw-8981	670	46	.	.	PUNCT
taxlaw-8981	671	1	130	130	NUM
taxlaw-8981	671	2	see	see	VERB
taxlaw-8981	671	3	supra	supra	PROPN
taxlaw-8981	671	4	part	part	PROPN
taxlaw-8981	671	5	ii.b.2	ii.b.2	PROPN
taxlaw-8981	671	6	.	.	PUNCT
taxlaw-8981	671	7	2021	2021	NUM
taxlaw-8981	671	8	]	]	PUNCT
taxlaw-8981	671	9	taxpayer	taxpayer	NOUN
taxlaw-8981	671	10	choices	choice	NOUN
taxlaw-8981	671	11	35	35	NUM
taxlaw-8981	671	12	regime.131	regime.131	NOUN
taxlaw-8981	671	13	in	in	ADP
taxlaw-8981	671	14	these	these	DET
taxlaw-8981	671	15	states	state	NOUN
taxlaw-8981	671	16	(	(	PUNCT
taxlaw-8981	671	17	e.g.	e.g.	ADV
taxlaw-8981	671	18	,	,	PUNCT
taxlaw-8981	671	19	nebraska	nebraska	PROPN
taxlaw-8981	671	20	and	and	CCONJ
taxlaw-8981	671	21	maryland	maryland	PROPN
taxlaw-8981	671	22	)	)	PUNCT
taxlaw-8981	671	23	,	,	PUNCT
taxlaw-8981	671	24	the	the	DET
taxlaw-8981	671	25	dramatic	dramatic	ADJ
taxlaw-8981	671	26	decline	decline	NOUN
taxlaw-8981	671	27	in	in	ADP
taxlaw-8981	671	28	federal	federal	ADJ
taxlaw-8981	671	29	itemization	itemization	NOUN
taxlaw-8981	671	30	rates	rate	NOUN
taxlaw-8981	671	31	was	be	AUX
taxlaw-8981	671	32	accompanied	accompany	VERB
taxlaw-8981	671	33	by	by	ADP
taxlaw-8981	671	34	an	an	DET
taxlaw-8981	671	35	almost	almost	ADV
taxlaw-8981	671	36	identical	identical	ADJ
taxlaw-8981	671	37	decline	decline	NOUN
taxlaw-8981	671	38	in	in	ADP
taxlaw-8981	671	39	state	state	NOUN
taxlaw-8981	671	40	itemization	itemization	NOUN
taxlaw-8981	671	41	rates	rate	NOUN
taxlaw-8981	671	42	.	.	PUNCT
taxlaw-8981	672	1	132	132	NUM
taxlaw-8981	672	2	as	as	ADP
taxlaw-8981	672	3	a	a	DET
taxlaw-8981	672	4	result	result	NOUN
taxlaw-8981	672	5	,	,	PUNCT
taxlaw-8981	672	6	state	state	NOUN
taxlaw-8981	672	7	tax	tax	NOUN
taxlaw-8981	672	8	authorities	authority	NOUN
taxlaw-8981	672	9	processed	process	VERB
taxlaw-8981	672	10	fewer	few	ADJ
taxlaw-8981	672	11	forms	form	NOUN
taxlaw-8981	672	12	reporting	report	VERB
taxlaw-8981	672	13	itemized	itemize	VERB
taxlaw-8981	672	14	deductions	deduction	NOUN
taxlaw-8981	672	15	post	post	NOUN
taxlaw-8981	672	16	-	-	NOUN
taxlaw-8981	672	17	tcja	tcja	ADJ
taxlaw-8981	672	18	.	.	PUNCT
taxlaw-8981	673	1	and	and	CCONJ
taxlaw-8981	673	2	where	where	SCONJ
taxlaw-8981	673	3	fewer	few	ADJ
taxlaw-8981	673	4	state	state	NOUN
taxlaw-8981	673	5	taxpayers	taxpayer	NOUN
taxlaw-8981	673	6	itemized	itemize	VERB
taxlaw-8981	673	7	deductions	deduction	NOUN
taxlaw-8981	673	8	,	,	PUNCT
taxlaw-8981	673	9	there	there	PRON
taxlaw-8981	673	10	were	be	VERB
taxlaw-8981	673	11	fewer	few	ADJ
taxlaw-8981	673	12	taxpayers	taxpayer	NOUN
taxlaw-8981	673	13	whose	whose	DET
taxlaw-8981	673	14	itemized	itemize	VERB
taxlaw-8981	673	15	deductions	deduction	NOUN
taxlaw-8981	673	16	might	might	AUX
taxlaw-8981	673	17	be	be	AUX
taxlaw-8981	673	18	audited	audit	VERB
taxlaw-8981	673	19	by	by	ADP
taxlaw-8981	673	20	state	state	NOUN
taxlaw-8981	673	21	tax	tax	NOUN
taxlaw-8981	673	22	authorities	authority	NOUN
taxlaw-8981	673	23	.	.	PUNCT
taxlaw-8981	674	1	these	these	DET
taxlaw-8981	674	2	changes	change	NOUN
taxlaw-8981	674	3	likely	likely	ADV
taxlaw-8981	674	4	made	make	VERB
taxlaw-8981	674	5	enforcement	enforcement	NOUN
taxlaw-8981	674	6	easier	easy	ADJ
taxlaw-8981	674	7	and	and	CCONJ
taxlaw-8981	674	8	less	less	ADV
taxlaw-8981	674	9	costly	costly	ADJ
taxlaw-8981	674	10	for	for	ADP
taxlaw-8981	674	11	state	state	NOUN
taxlaw-8981	674	12	tax	tax	NOUN
taxlaw-8981	674	13	authorities	authority	NOUN
taxlaw-8981	674	14	.	.	PUNCT
taxlaw-8981	675	1	the	the	DET
taxlaw-8981	675	2	tcja	tcja	PROPN
taxlaw-8981	675	3	’s	’s	PART
taxlaw-8981	675	4	itemization	itemization	NOUN
taxlaw-8981	675	5	-	-	PUNCT
taxlaw-8981	675	6	related	relate	VERB
taxlaw-8981	675	7	changes	change	NOUN
taxlaw-8981	675	8	had	have	VERB
taxlaw-8981	675	9	a	a	DET
taxlaw-8981	675	10	very	very	ADV
taxlaw-8981	675	11	different	different	ADJ
taxlaw-8981	675	12	impact	impact	NOUN
taxlaw-8981	675	13	on	on	ADP
taxlaw-8981	675	14	state	state	NOUN
taxlaw-8981	675	15	tax	tax	NOUN
taxlaw-8981	675	16	authorities	authority	NOUN
taxlaw-8981	675	17	in	in	ADP
taxlaw-8981	675	18	states	state	NOUN
taxlaw-8981	675	19	that	that	PRON
taxlaw-8981	675	20	allowed	allow	VERB
taxlaw-8981	675	21	taxpayers	taxpayer	NOUN
taxlaw-8981	675	22	to	to	PART
taxlaw-8981	675	23	make	make	VERB
taxlaw-8981	675	24	independent	independent	ADJ
taxlaw-8981	675	25	itemization	itemization	NOUN
taxlaw-8981	675	26	choices	choice	NOUN
taxlaw-8981	675	27	.	.	PUNCT
taxlaw-8981	676	1	the	the	DET
taxlaw-8981	676	2	decline	decline	NOUN
taxlaw-8981	676	3	in	in	ADP
taxlaw-8981	676	4	federal	federal	ADJ
taxlaw-8981	676	5	itemization	itemization	NOUN
taxlaw-8981	676	6	rates	rate	NOUN
taxlaw-8981	676	7	for	for	ADP
taxlaw-8981	676	8	taxpayers	taxpayer	NOUN
taxlaw-8981	676	9	in	in	ADP
taxlaw-8981	676	10	these	these	DET
taxlaw-8981	676	11	states	state	NOUN
taxlaw-8981	676	12	was	be	AUX
taxlaw-8981	676	13	not	not	PART
taxlaw-8981	676	14	necessarily	necessarily	ADV
taxlaw-8981	676	15	accompanied	accompany	VERB
taxlaw-8981	676	16	by	by	ADP
taxlaw-8981	676	17	a	a	DET
taxlaw-8981	676	18	similar	similar	ADJ
taxlaw-8981	676	19	decline	decline	NOUN
taxlaw-8981	676	20	in	in	ADP
taxlaw-8981	676	21	state	state	NOUN
taxlaw-8981	676	22	itemization	itemization	NOUN
taxlaw-8981	676	23	.	.	PUNCT
taxlaw-8981	677	1	indeed	indeed	ADV
taxlaw-8981	677	2	,	,	PUNCT
taxlaw-8981	677	3	state	state	NOUN
taxlaw-8981	677	4	itemization	itemization	NOUN
taxlaw-8981	677	5	rates	rate	NOUN
taxlaw-8981	677	6	may	may	AUX
taxlaw-8981	677	7	not	not	PART
taxlaw-8981	677	8	have	have	AUX
taxlaw-8981	677	9	declined	decline	VERB
taxlaw-8981	677	10	much	much	ADJ
taxlaw-8981	677	11	at	at	ADV
taxlaw-8981	677	12	all	all	ADV
taxlaw-8981	677	13	,	,	PUNCT
taxlaw-8981	677	14	even	even	ADV
taxlaw-8981	677	15	if	if	SCONJ
taxlaw-8981	677	16	federal	federal	ADJ
taxlaw-8981	677	17	itemization	itemization	NOUN
taxlaw-8981	677	18	rates	rate	NOUN
taxlaw-8981	677	19	for	for	ADP
taxlaw-8981	677	20	the	the	DET
taxlaw-8981	677	21	state	state	NOUN
taxlaw-8981	677	22	’s	’s	PART
taxlaw-8981	677	23	taxpayers	taxpayer	NOUN
taxlaw-8981	677	24	declined	decline	VERB
taxlaw-8981	677	25	significantly	significantly	ADV
taxlaw-8981	677	26	.	.	PUNCT
taxlaw-8981	678	1	where	where	SCONJ
taxlaw-8981	678	2	federal	federal	ADJ
taxlaw-8981	678	3	itemization	itemization	NOUN
taxlaw-8981	678	4	rates	rate	NOUN
taxlaw-8981	678	5	declined	decline	VERB
taxlaw-8981	678	6	significantly	significantly	ADV
taxlaw-8981	678	7	more	more	ADJ
taxlaw-8981	678	8	than	than	ADP
taxlaw-8981	678	9	state	state	NOUN
taxlaw-8981	678	10	itemization	itemization	NOUN
taxlaw-8981	678	11	rates	rate	NOUN
taxlaw-8981	678	12	,	,	PUNCT
taxlaw-8981	678	13	state	state	NOUN
taxlaw-8981	678	14	tax	tax	NOUN
taxlaw-8981	678	15	administration	administration	NOUN
taxlaw-8981	678	16	became	become	VERB
taxlaw-8981	678	17	more	more	ADV
taxlaw-8981	678	18	complex	complex	ADJ
taxlaw-8981	678	19	,	,	PUNCT
taxlaw-8981	678	20	rather	rather	ADV
taxlaw-8981	678	21	than	than	ADP
taxlaw-8981	678	22	simpler	simple	ADJ
taxlaw-8981	678	23	,	,	PUNCT
taxlaw-8981	678	24	post	post	ADJ
taxlaw-8981	678	25	-	-	ADJ
taxlaw-8981	678	26	tcja	tcja	ADJ
taxlaw-8981	678	27	.	.	PUNCT
taxlaw-8981	679	1	the	the	DET
taxlaw-8981	679	2	example	example	NOUN
taxlaw-8981	679	3	of	of	ADP
taxlaw-8981	679	4	oregon	oregon	PROPN
taxlaw-8981	679	5	helps	help	VERB
taxlaw-8981	679	6	to	to	PART
taxlaw-8981	679	7	illustrate	illustrate	VERB
taxlaw-8981	679	8	.	.	PUNCT
taxlaw-8981	680	1	recall	recall	VERB
taxlaw-8981	680	2	that	that	PRON
taxlaw-8981	680	3	more	more	ADJ
taxlaw-8981	680	4	than	than	ADP
taxlaw-8981	680	5	90	90	NUM
taxlaw-8981	680	6	%	%	NOUN
taxlaw-8981	680	7	of	of	ADP
taxlaw-8981	680	8	oregon	oregon	PROPN
taxlaw-8981	680	9	taxpayers	taxpayer	NOUN
taxlaw-8981	680	10	who	who	PRON
taxlaw-8981	680	11	switched	switch	VERB
taxlaw-8981	680	12	to	to	ADP
taxlaw-8981	680	13	the	the	DET
taxlaw-8981	680	14	standard	standard	ADJ
taxlaw-8981	680	15	deduction	deduction	NOUN
taxlaw-8981	680	16	for	for	ADP
taxlaw-8981	680	17	federal	federal	ADJ
taxlaw-8981	680	18	purposes	purpose	NOUN
taxlaw-8981	680	19	continued	continue	VERB
taxlaw-8981	680	20	to	to	PART
taxlaw-8981	680	21	itemize	itemize	VERB
taxlaw-8981	680	22	for	for	ADP
taxlaw-8981	680	23	state	state	NOUN
taxlaw-8981	680	24	purposes	purpose	NOUN
taxlaw-8981	680	25	.	.	PUNCT
taxlaw-8981	681	1	133	133	NUM
taxlaw-8981	681	2	this	this	DET
taxlaw-8981	681	3	complicated	complicated	ADJ
taxlaw-8981	681	4	oregon	oregon	PROPN
taxlaw-8981	681	5	state	state	PROPN
taxlaw-8981	681	6	tax	tax	PROPN
taxlaw-8981	681	7	administration	administration	NOUN
taxlaw-8981	681	8	for	for	ADP
taxlaw-8981	681	9	multiple	multiple	ADJ
taxlaw-8981	681	10	reasons	reason	NOUN
taxlaw-8981	681	11	.	.	PUNCT
taxlaw-8981	682	1	post	post	ADJ
taxlaw-8981	682	2	-	-	ADJ
taxlaw-8981	682	3	tcja	tcja	ADJ
taxlaw-8981	682	4	,	,	PUNCT
taxlaw-8981	682	5	state	state	NOUN
taxlaw-8981	682	6	tax	tax	NOUN
taxlaw-8981	682	7	authorities	authority	NOUN
taxlaw-8981	682	8	could	could	AUX
taxlaw-8981	682	9	no	no	ADV
taxlaw-8981	682	10	longer	long	ADV
taxlaw-8981	682	11	benefit	benefit	VERB
taxlaw-8981	682	12	from	from	ADP
taxlaw-8981	682	13	data	data	NOUN
taxlaw-8981	682	14	-	-	PUNCT
taxlaw-8981	682	15	sharing	sharing	NOUN
taxlaw-8981	682	16	with	with	ADP
taxlaw-8981	682	17	the	the	DET
taxlaw-8981	682	18	irs	irs	PROPN
taxlaw-8981	682	19	about	about	ADP
taxlaw-8981	682	20	itemized	itemize	VERB
taxlaw-8981	682	21	deductions	deduction	NOUN
taxlaw-8981	682	22	reported	report	VERB
taxlaw-8981	682	23	on	on	ADP
taxlaw-8981	682	24	these	these	DET
taxlaw-8981	682	25	returns	return	NOUN
taxlaw-8981	682	26	.	.	PUNCT
taxlaw-8981	683	1	the	the	DET
taxlaw-8981	683	2	returns	return	NOUN
taxlaw-8981	683	3	did	do	AUX
taxlaw-8981	683	4	not	not	PART
taxlaw-8981	683	5	itemize	itemize	VERB
taxlaw-8981	683	6	for	for	ADP
taxlaw-8981	683	7	federal	federal	ADJ
taxlaw-8981	683	8	purposes	purpose	NOUN
taxlaw-8981	683	9	,	,	PUNCT
taxlaw-8981	683	10	so	so	SCONJ
taxlaw-8981	683	11	there	there	PRON
taxlaw-8981	683	12	were	be	VERB
taxlaw-8981	683	13	no	no	PRON
taxlaw-8981	683	14	longer	long	ADV
taxlaw-8981	683	15	federal	federal	ADJ
taxlaw-8981	683	16	data	datum	NOUN
taxlaw-8981	683	17	about	about	ADP
taxlaw-8981	683	18	itemized	itemize	VERB
taxlaw-8981	683	19	deductions	deduction	NOUN
taxlaw-8981	683	20	to	to	PART
taxlaw-8981	683	21	share.134	share.134	VERB
taxlaw-8981	683	22	in	in	ADP
taxlaw-8981	683	23	addition	addition	NOUN
taxlaw-8981	683	24	,	,	PUNCT
taxlaw-8981	683	25	state	state	NOUN
taxlaw-8981	683	26	tax	tax	NOUN
taxlaw-8981	683	27	authorities	authority	NOUN
taxlaw-8981	683	28	could	could	AUX
taxlaw-8981	683	29	no	no	ADV
taxlaw-8981	683	30	longer	long	ADV
taxlaw-8981	683	31	piggyback	piggyback	VERB
taxlaw-8981	683	32	on	on	ADP
taxlaw-8981	683	33	federal	federal	ADJ
taxlaw-8981	683	34	audits	audits	NOUN
taxlaw-8981	683	35	of	of	ADP
taxlaw-8981	683	36	the	the	DET
taxlaw-8981	683	37	itemized	itemize	VERB
taxlaw-8981	683	38	deductions	deduction	NOUN
taxlaw-8981	683	39	on	on	ADP
taxlaw-8981	683	40	these	these	DET
taxlaw-8981	683	41	returns	return	NOUN
taxlaw-8981	683	42	.	.	PUNCT
taxlaw-8981	684	1	the	the	DET
taxlaw-8981	684	2	returns	return	NOUN
taxlaw-8981	684	3	did	do	AUX
taxlaw-8981	684	4	not	not	PART
taxlaw-8981	684	5	itemize	itemize	VERB
taxlaw-8981	684	6	for	for	ADP
taxlaw-8981	684	7	federal	federal	ADJ
taxlaw-8981	684	8	purposes	purpose	NOUN
taxlaw-8981	684	9	,	,	PUNCT
taxlaw-8981	684	10	meaning	mean	VERB
taxlaw-8981	684	11	there	there	PRON
taxlaw-8981	684	12	were	be	VERB
taxlaw-8981	684	13	no	no	DET
taxlaw-8981	684	14	itemized	itemize	VERB
taxlaw-8981	684	15	deductions	deduction	NOUN
taxlaw-8981	684	16	on	on	ADP
taxlaw-8981	684	17	these	these	DET
taxlaw-8981	684	18	returns	return	NOUN
taxlaw-8981	684	19	for	for	SCONJ
taxlaw-8981	684	20	the	the	DET
taxlaw-8981	684	21	irs	irs	PROPN
taxlaw-8981	684	22	to	to	PART
taxlaw-8981	684	23	audit	audit	VERB
taxlaw-8981	684	24	,	,	PUNCT
taxlaw-8981	684	25	and	and	CCONJ
taxlaw-8981	684	26	thus	thus	ADV
taxlaw-8981	684	27	no	no	DET
taxlaw-8981	684	28	federal	federal	ADJ
taxlaw-8981	684	29	audits	audits	NOUN
taxlaw-8981	684	30	of	of	ADP
taxlaw-8981	684	31	the	the	DET
taxlaw-8981	684	32	returns	return	NOUN
taxlaw-8981	684	33	’	'	PUNCT
taxlaw-8981	684	34	itemized	itemize	VERB
taxlaw-8981	684	35	deductions	deduction	NOUN
taxlaw-8981	684	36	on	on	ADP
taxlaw-8981	684	37	which	which	PRON
taxlaw-8981	684	38	to	to	PART
taxlaw-8981	684	39	piggyback	piggyback	VERB
taxlaw-8981	684	40	.	.	PUNCT
taxlaw-8981	685	1	135	135	NUM
taxlaw-8981	685	2	further	far	ADV
taxlaw-8981	685	3	,	,	PUNCT
taxlaw-8981	685	4	where	where	SCONJ
taxlaw-8981	685	5	taxpayers	taxpayer	NOUN
taxlaw-8981	685	6	itemized	itemize	VERB
taxlaw-8981	685	7	deductions	deduction	NOUN
taxlaw-8981	685	8	for	for	ADP
taxlaw-8981	685	9	state	state	NOUN
taxlaw-8981	685	10	but	but	CCONJ
taxlaw-8981	685	11	not	not	PART
taxlaw-8981	685	12	federal	federal	ADJ
taxlaw-8981	685	13	purposes	purpose	NOUN
taxlaw-8981	685	14	,	,	PUNCT
taxlaw-8981	685	15	state	state	NOUN
taxlaw-8981	685	16	tax	tax	NOUN
taxlaw-8981	685	17	authorities	authority	NOUN
taxlaw-8981	685	18	were	be	AUX
taxlaw-8981	685	19	less	less	ADV
taxlaw-8981	685	20	able	able	ADJ
taxlaw-8981	685	21	to	to	PART
taxlaw-8981	685	22	rely	rely	VERB
taxlaw-8981	685	23	on	on	ADP
taxlaw-8981	685	24	the	the	DET
taxlaw-8981	685	25	deterrent	deterrent	NOUN
taxlaw-8981	685	26	effect	effect	NOUN
taxlaw-8981	685	27	of	of	ADP
taxlaw-8981	685	28	the	the	DET
taxlaw-8981	685	29	threat	threat	NOUN
taxlaw-8981	685	30	of	of	ADP
taxlaw-8981	685	31	federal	federal	ADJ
taxlaw-8981	685	32	audits	audits	NOUN
taxlaw-8981	685	33	relating	relate	VERB
taxlaw-8981	685	34	to	to	ADP
taxlaw-8981	685	35	the	the	DET
taxlaw-8981	685	36	itemized	itemize	VERB
taxlaw-8981	685	37	deductions	deduction	NOUN
taxlaw-8981	685	38	.	.	PUNCT
taxlaw-8981	686	1	this	this	PRON
taxlaw-8981	686	2	could	could	AUX
taxlaw-8981	686	3	have	have	AUX
taxlaw-8981	686	4	increased	increase	VERB
taxlaw-8981	686	5	statelevel	statelevel	ADJ
taxlaw-8981	686	6	noncompliance	noncompliance	NOUN
taxlaw-8981	686	7	.	.	PUNCT
taxlaw-8981	687	1	136	136	NUM
taxlaw-8981	688	1	thus	thus	ADV
taxlaw-8981	688	2	,	,	PUNCT
taxlaw-8981	688	3	the	the	DET
taxlaw-8981	688	4	tcja	tcja	NOUN
taxlaw-8981	688	5	’s	’s	PART
taxlaw-8981	688	6	itemization	itemization	NOUN
taxlaw-8981	688	7	-	-	PUNCT
taxlaw-8981	688	8	related	relate	VERB
taxlaw-8981	688	9	changes	change	NOUN
taxlaw-8981	688	10	made	make	VERB
taxlaw-8981	688	11	it	it	PRON
taxlaw-8981	688	12	131	131	NUM
taxlaw-8981	688	13	see	see	VERB
taxlaw-8981	688	14	supra	supra	ADJ
taxlaw-8981	688	15	parts	part	NOUN
taxlaw-8981	688	16	i.d.2	i.d.2	NOUN
taxlaw-8981	688	17	,	,	PUNCT
taxlaw-8981	688	18	iii.b	iii.b	X
taxlaw-8981	688	19	.	.	NOUN
taxlaw-8981	689	1	132	132	NUM
taxlaw-8981	689	2	see	see	VERB
taxlaw-8981	689	3	supra	supra	PROPN
taxlaw-8981	689	4	part	part	PROPN
taxlaw-8981	689	5	ii.b.2	ii.b.2	PROPN
taxlaw-8981	689	6	.	.	PUNCT
taxlaw-8981	690	1	133	133	NUM
taxlaw-8981	690	2	see	see	VERB
taxlaw-8981	690	3	supra	supra	PROPN
taxlaw-8981	690	4	part	part	PROPN
taxlaw-8981	690	5	ii.b.1.b	ii.b.1.b	NOUN
taxlaw-8981	690	6	.	.	PUNCT
taxlaw-8981	690	7	134	134	NUM
taxlaw-8981	690	8	see	see	NOUN
taxlaw-8981	690	9	scharff	scharff	NOUN
taxlaw-8981	690	10	,	,	PUNCT
taxlaw-8981	690	11	supra	supra	PROPN
taxlaw-8981	690	12	note	note	NOUN
taxlaw-8981	690	13	11	11	NUM
taxlaw-8981	690	14	,	,	PUNCT
taxlaw-8981	690	15	at	at	ADP
taxlaw-8981	690	16	714	714	NUM
taxlaw-8981	690	17	-	-	SYM
taxlaw-8981	690	18	15	15	NUM
taxlaw-8981	690	19	(	(	PUNCT
taxlaw-8981	690	20	discussing	discuss	VERB
taxlaw-8981	690	21	federal	federal	ADJ
taxlaw-8981	690	22	to	to	ADP
taxlaw-8981	690	23	state	state	NOUN
taxlaw-8981	690	24	data	datum	NOUN
taxlaw-8981	690	25	sharing	sharing	NOUN
taxlaw-8981	690	26	)	)	PUNCT
taxlaw-8981	690	27	.	.	PUNCT
taxlaw-8981	691	1	135	135	NUM
taxlaw-8981	691	2	see	see	VERB
taxlaw-8981	691	3	luna	luna	PROPN
taxlaw-8981	691	4	&	&	CCONJ
taxlaw-8981	691	5	watts	watts	PROPN
taxlaw-8981	691	6	,	,	PUNCT
taxlaw-8981	691	7	supra	supra	PROPN
taxlaw-8981	691	8	note	note	NOUN
taxlaw-8981	691	9	7	7	NUM
taxlaw-8981	691	10	,	,	PUNCT
taxlaw-8981	691	11	at	at	ADP
taxlaw-8981	691	12	260	260	NUM
taxlaw-8981	691	13	(	(	PUNCT
taxlaw-8981	691	14	discussing	discuss	VERB
taxlaw-8981	691	15	the	the	DET
taxlaw-8981	691	16	states	state	NOUN
taxlaw-8981	691	17	’	'	PUNCT
taxlaw-8981	691	18	ability	ability	NOUN
taxlaw-8981	691	19	to	to	PART
taxlaw-8981	691	20	“	"	PUNCT
taxlaw-8981	691	21	piggyback	piggyback	VERB
taxlaw-8981	691	22	on	on	ADP
taxlaw-8981	691	23	federal	federal	ADJ
taxlaw-8981	691	24	tax	tax	NOUN
taxlaw-8981	691	25	audits	audits	NOUN
taxlaw-8981	691	26	and	and	CCONJ
taxlaw-8981	691	27	professional	professional	ADJ
taxlaw-8981	691	28	education	education	NOUN
taxlaw-8981	691	29	programs	program	NOUN
taxlaw-8981	691	30	,	,	PUNCT
taxlaw-8981	691	31	participate	participate	VERB
taxlaw-8981	691	32	in	in	ADP
taxlaw-8981	691	33	data	datum	NOUN
taxlaw-8981	691	34	exchange	exchange	NOUN
taxlaw-8981	691	35	programs	program	NOUN
taxlaw-8981	691	36	,	,	PUNCT
taxlaw-8981	691	37	and	and	CCONJ
taxlaw-8981	691	38	cooperate	cooperate	VERB
taxlaw-8981	691	39	in	in	ADP
taxlaw-8981	691	40	compliance	compliance	NOUN
taxlaw-8981	691	41	initiative	initiative	NOUN
taxlaw-8981	691	42	”	"	PUNCT
taxlaw-8981	691	43	)	)	PUNCT
taxlaw-8981	691	44	.	.	PUNCT
taxlaw-8981	692	1	but	but	CCONJ
taxlaw-8981	692	2	see	see	VERB
taxlaw-8981	692	3	james	james	PROPN
taxlaw-8981	692	4	alm	alm	PROPN
taxlaw-8981	692	5	,	,	PUNCT
taxlaw-8981	692	6	brian	brian	PROPN
taxlaw-8981	692	7	erard	erard	PROPN
taxlaw-8981	692	8	&	&	CCONJ
taxlaw-8981	692	9	jonathan	jonathan	PROPN
taxlaw-8981	692	10	s.	s.	PROPN
taxlaw-8981	692	11	feinstein	feinstein	PROPN
taxlaw-8981	692	12	,	,	PUNCT
taxlaw-8981	692	13	the	the	DET
taxlaw-8981	692	14	relationship	relationship	NOUN
taxlaw-8981	692	15	between	between	ADP
taxlaw-8981	692	16	state	state	NOUN
taxlaw-8981	692	17	and	and	CCONJ
taxlaw-8981	692	18	federal	federal	ADJ
taxlaw-8981	692	19	tax	tax	NOUN
taxlaw-8981	692	20	audits	audits	NOUN
taxlaw-8981	692	21	,	,	PUNCT
taxlaw-8981	692	22	empirical	empirical	ADJ
taxlaw-8981	692	23	foundations	foundation	NOUN
taxlaw-8981	692	24	of	of	ADP
taxlaw-8981	692	25	household	household	NOUN
taxlaw-8981	692	26	taxation	taxation	NOUN
taxlaw-8981	692	27	236	236	NUM
taxlaw-8981	692	28	(	(	PUNCT
taxlaw-8981	692	29	martin	martin	PROPN
taxlaw-8981	692	30	feldstein	feldstein	PROPN
taxlaw-8981	692	31	&	&	CCONJ
taxlaw-8981	692	32	james	james	PROPN
taxlaw-8981	692	33	m.	m.	PROPN
taxlaw-8981	692	34	poterba	poterba	PROPN
taxlaw-8981	692	35	eds	eds	PROPN
taxlaw-8981	692	36	.	.	PROPN
taxlaw-8981	692	37	,	,	PUNCT
taxlaw-8981	692	38	1996	1996	NUM
taxlaw-8981	692	39	)	)	PUNCT
taxlaw-8981	692	40	(	(	PUNCT
taxlaw-8981	692	41	suggesting	suggest	VERB
taxlaw-8981	692	42	that	that	SCONJ
taxlaw-8981	692	43	state	state	NOUN
taxlaw-8981	692	44	piggyback	piggyback	NOUN
taxlaw-8981	692	45	audits	audits	NOUN
taxlaw-8981	692	46	were	be	AUX
taxlaw-8981	692	47	relatively	relatively	ADV
taxlaw-8981	692	48	rare	rare	ADJ
taxlaw-8981	692	49	)	)	PUNCT
taxlaw-8981	692	50	.	.	PUNCT
taxlaw-8981	693	1	even	even	ADV
taxlaw-8981	693	2	if	if	SCONJ
taxlaw-8981	693	3	states	state	NOUN
taxlaw-8981	693	4	do	do	AUX
taxlaw-8981	693	5	not	not	PART
taxlaw-8981	693	6	commonly	commonly	ADV
taxlaw-8981	693	7	initiate	initiate	VERB
taxlaw-8981	693	8	audits	audits	NOUN
taxlaw-8981	693	9	piggybacking	piggyback	VERB
taxlaw-8981	693	10	on	on	ADP
taxlaw-8981	693	11	federal	federal	ADJ
taxlaw-8981	693	12	audits	audit	NOUN
taxlaw-8981	693	13	,	,	PUNCT
taxlaw-8981	693	14	many	many	ADJ
taxlaw-8981	693	15	states	state	NOUN
taxlaw-8981	693	16	require	require	VERB
taxlaw-8981	693	17	that	that	SCONJ
taxlaw-8981	693	18	taxpayers	taxpayer	NOUN
taxlaw-8981	693	19	report	report	VERB
taxlaw-8981	693	20	to	to	ADP
taxlaw-8981	693	21	the	the	DET
taxlaw-8981	693	22	state	state	NOUN
taxlaw-8981	693	23	tax	tax	NOUN
taxlaw-8981	693	24	authority	authority	NOUN
taxlaw-8981	693	25	any	any	DET
taxlaw-8981	693	26	change	change	NOUN
taxlaw-8981	693	27	in	in	ADP
taxlaw-8981	693	28	tax	tax	NOUN
taxlaw-8981	693	29	liability	liability	NOUN
taxlaw-8981	693	30	paid	pay	VERB
taxlaw-8981	693	31	to	to	ADP
taxlaw-8981	693	32	the	the	DET
taxlaw-8981	693	33	irs	irs	PROPN
taxlaw-8981	693	34	as	as	ADP
taxlaw-8981	693	35	a	a	DET
taxlaw-8981	693	36	result	result	NOUN
taxlaw-8981	693	37	of	of	ADP
taxlaw-8981	693	38	an	an	DET
taxlaw-8981	693	39	audit	audit	NOUN
taxlaw-8981	693	40	,	,	PUNCT
taxlaw-8981	693	41	filing	filing	NOUN
taxlaw-8981	693	42	of	of	ADP
taxlaw-8981	693	43	an	an	DET
taxlaw-8981	693	44	amended	amend	VERB
taxlaw-8981	693	45	return	return	NOUN
taxlaw-8981	693	46	,	,	PUNCT
taxlaw-8981	693	47	etc	etc	X
taxlaw-8981	693	48	.	.	X
taxlaw-8981	693	49	see	see	VERB
taxlaw-8981	693	50	,	,	PUNCT
taxlaw-8981	693	51	e.g.	e.g.	ADV
taxlaw-8981	693	52	,	,	PUNCT
taxlaw-8981	693	53	or	or	CCONJ
taxlaw-8981	693	54	.	.	PUNCT
taxlaw-8981	694	1	rev	rev	PROPN
taxlaw-8981	694	2	.	.	PROPN
taxlaw-8981	694	3	stat	stat	PROPN
taxlaw-8981	694	4	.	.	PUNCT
taxlaw-8981	695	1	§	§	PROPN
taxlaw-8981	695	2	314.380	314.380	NUM
taxlaw-8981	695	3	(	(	PUNCT
taxlaw-8981	695	4	2019	2019	NUM
taxlaw-8981	695	5	)	)	PUNCT
taxlaw-8981	695	6	.	.	PUNCT
taxlaw-8981	696	1	this	this	PRON
taxlaw-8981	696	2	enables	enable	VERB
taxlaw-8981	696	3	easy	easy	ADJ
taxlaw-8981	696	4	conforming	conforming	NOUN
taxlaw-8981	696	5	action	action	NOUN
taxlaw-8981	696	6	by	by	ADP
taxlaw-8981	696	7	the	the	DET
taxlaw-8981	696	8	state	state	NOUN
taxlaw-8981	696	9	,	,	PUNCT
taxlaw-8981	696	10	as	as	ADP
taxlaw-8981	696	11	appropriate	appropriate	ADJ
taxlaw-8981	696	12	,	,	PUNCT
taxlaw-8981	696	13	even	even	ADV
taxlaw-8981	696	14	without	without	ADP
taxlaw-8981	696	15	an	an	DET
taxlaw-8981	696	16	independent	independent	ADJ
taxlaw-8981	696	17	state	state	NOUN
taxlaw-8981	696	18	audit	audit	NOUN
taxlaw-8981	696	19	.	.	PUNCT
taxlaw-8981	697	1	136	136	NUM
taxlaw-8981	697	2	see	see	VERB
taxlaw-8981	697	3	scharff	scharff	NOUN
taxlaw-8981	697	4	,	,	PUNCT
taxlaw-8981	697	5	supra	supra	PROPN
taxlaw-8981	697	6	note	note	NOUN
taxlaw-8981	697	7	11	11	NUM
taxlaw-8981	697	8	,	,	PUNCT
taxlaw-8981	697	9	at	at	ADP
taxlaw-8981	697	10	735	735	NUM
taxlaw-8981	697	11	-	-	SYM
taxlaw-8981	697	12	37	37	NUM
taxlaw-8981	697	13	;	;	PUNCT
taxlaw-8981	697	14	liucija	liucija	ADJ
taxlaw-8981	697	15	birskyte	birskyte	NOUN
taxlaw-8981	697	16	,	,	PUNCT
taxlaw-8981	697	17	effects	effect	NOUN
taxlaw-8981	697	18	of	of	ADP
taxlaw-8981	697	19	tax	tax	NOUN
taxlaw-8981	697	20	auditing	auditing	NOUN
taxlaw-8981	697	21	:	:	PUNCT
taxlaw-8981	697	22	does	do	VERB
taxlaw-8981	697	23	the	the	DET
taxlaw-8981	697	24	deterrent	deterrent	NOUN
taxlaw-8981	697	25	deter	deter	NOUN
taxlaw-8981	697	26	?	?	PUNCT
taxlaw-8981	697	27	,	,	PUNCT
taxlaw-8981	697	28	research	research	NOUN
taxlaw-8981	697	29	j.	j.	PROPN
taxlaw-8981	697	30	econ	econ	PROPN
taxlaw-8981	697	31	.	.	PROPN
taxlaw-8981	697	32	,	,	PUNCT
taxlaw-8981	697	33	bus	bus	PROPN
taxlaw-8981	697	34	.	.	PUNCT
taxlaw-8981	697	35	&	&	CCONJ
taxlaw-8981	697	36	ict	ict	PROPN
taxlaw-8981	697	37	,	,	PUNCT
taxlaw-8981	697	38	nov	nov	PROPN
taxlaw-8981	697	39	.	.	PROPN
taxlaw-8981	697	40	30	30	NUM
taxlaw-8981	697	41	,	,	PUNCT
taxlaw-8981	697	42	2013	2013	NUM
taxlaw-8981	697	43	(	(	PUNCT
taxlaw-8981	697	44	concluding	conclude	VERB
taxlaw-8981	697	45	that	that	DET
taxlaw-8981	697	46	deterrent	deterrent	NOUN
taxlaw-8981	697	47	effects	effect	NOUN
taxlaw-8981	697	48	of	of	ADP
taxlaw-8981	697	49	federal	federal	ADJ
taxlaw-8981	697	50	audits	audits	NOUN
taxlaw-8981	697	51	spill	spill	VERB
taxlaw-8981	697	52	over	over	ADP
taxlaw-8981	697	53	to	to	PART
taxlaw-8981	697	54	positively	positively	ADV
taxlaw-8981	697	55	impact	impact	VERB
taxlaw-8981	697	56	state	state	NOUN
taxlaw-8981	697	57	tax	tax	NOUN
taxlaw-8981	697	58	compliance	compliance	NOUN
taxlaw-8981	697	59	)	)	PUNCT
taxlaw-8981	697	60	.	.	PUNCT
taxlaw-8981	698	1	the	the	DET
taxlaw-8981	698	2	deterrent	deterrent	NOUN
taxlaw-8981	698	3	effect	effect	NOUN
taxlaw-8981	698	4	of	of	ADP
taxlaw-8981	698	5	the	the	DET
taxlaw-8981	698	6	possibility	possibility	NOUN
taxlaw-8981	698	7	of	of	ADP
taxlaw-8981	698	8	federal	federal	ADJ
taxlaw-8981	698	9	audits	audits	NOUN
taxlaw-8981	698	10	is	be	AUX
taxlaw-8981	698	11	particularly	particularly	ADV
taxlaw-8981	698	12	important	important	ADJ
taxlaw-8981	698	13	if	if	SCONJ
taxlaw-8981	698	14	a	a	DET
taxlaw-8981	698	15	state	state	NOUN
taxlaw-8981	698	16	generally	generally	ADV
taxlaw-8981	698	17	does	do	AUX
taxlaw-8981	698	18	not	not	PART
taxlaw-8981	698	19	do	do	VERB
taxlaw-8981	698	20	many	many	ADJ
taxlaw-8981	698	21	piggyback	piggyback	NOUN
taxlaw-8981	698	22	audits	audits	NOUN
taxlaw-8981	698	23	.	.	PUNCT
taxlaw-8981	699	1	see	see	VERB
taxlaw-8981	699	2	supra	supra	PROPN
taxlaw-8981	699	3	note	note	PROPN
taxlaw-8981	699	4	135	135	NUM
taxlaw-8981	699	5	.	.	SYM
taxlaw-8981	700	1	36	36	NUM
taxlaw-8981	700	2	columbia	columbia	PROPN
taxlaw-8981	700	3	journal	journal	PROPN
taxlaw-8981	700	4	of	of	ADP
taxlaw-8981	700	5	tax	tax	NOUN
taxlaw-8981	700	6	law	law	NOUN
taxlaw-8981	701	1	[	[	X
taxlaw-8981	701	2	vol	vol	NOUN
taxlaw-8981	701	3	:	:	PUNCT
taxlaw-8981	701	4	13:1	13:1	NUM
taxlaw-8981	701	5	harder	hard	ADV
taxlaw-8981	701	6	for	for	SCONJ
taxlaw-8981	701	7	state	state	NOUN
taxlaw-8981	701	8	tax	tax	NOUN
taxlaw-8981	701	9	authorities	authority	NOUN
taxlaw-8981	701	10	to	to	PART
taxlaw-8981	701	11	enforce	enforce	VERB
taxlaw-8981	701	12	state	state	NOUN
taxlaw-8981	701	13	income	income	NOUN
taxlaw-8981	701	14	tax	tax	NOUN
taxlaw-8981	701	15	laws	law	NOUN
taxlaw-8981	701	16	in	in	ADP
taxlaw-8981	701	17	states	state	NOUN
taxlaw-8981	701	18	like	like	ADP
taxlaw-8981	701	19	oregon	oregon	PROPN
taxlaw-8981	701	20	that	that	PRON
taxlaw-8981	701	21	allowed	allow	VERB
taxlaw-8981	701	22	taxpayers	taxpayer	NOUN
taxlaw-8981	701	23	to	to	PART
taxlaw-8981	701	24	make	make	VERB
taxlaw-8981	701	25	independent	independent	ADJ
taxlaw-8981	701	26	itemization	itemization	NOUN
taxlaw-8981	701	27	choices.137	choices.137	NOUN
taxlaw-8981	701	28	d.	d.	PROPN
taxlaw-8981	701	29	key	key	PROPN
taxlaw-8981	701	30	takeaways	takeaway	VERB
taxlaw-8981	701	31	about	about	ADP
taxlaw-8981	701	32	simplification	simplification	NOUN
taxlaw-8981	701	33	in	in	ADP
taxlaw-8981	701	34	sum	sum	NOUN
taxlaw-8981	701	35	,	,	PUNCT
taxlaw-8981	701	36	states	state	NOUN
taxlaw-8981	701	37	’	'	PUNCT
taxlaw-8981	701	38	itemization	itemization	NOUN
taxlaw-8981	701	39	election	election	NOUN
taxlaw-8981	701	40	uniformity	uniformity	NOUN
taxlaw-8981	701	41	rules	rule	NOUN
taxlaw-8981	701	42	affected	affect	VERB
taxlaw-8981	701	43	the	the	DET
taxlaw-8981	701	44	extent	extent	NOUN
taxlaw-8981	701	45	to	to	PART
taxlaw-8981	701	46	which	which	PRON
taxlaw-8981	701	47	the	the	DET
taxlaw-8981	701	48	tcja	tcja	NOUN
taxlaw-8981	701	49	’s	’s	PART
taxlaw-8981	701	50	itemization	itemization	NOUN
taxlaw-8981	701	51	-	-	PUNCT
taxlaw-8981	701	52	related	relate	VERB
taxlaw-8981	701	53	changes	change	NOUN
taxlaw-8981	701	54	led	lead	VERB
taxlaw-8981	701	55	to	to	ADP
taxlaw-8981	701	56	simplification	simplification	NOUN
taxlaw-8981	701	57	for	for	ADP
taxlaw-8981	701	58	taxpayers	taxpayer	NOUN
taxlaw-8981	701	59	,	,	PUNCT
taxlaw-8981	701	60	the	the	DET
taxlaw-8981	701	61	irs	irs	PROPN
taxlaw-8981	701	62	,	,	PUNCT
taxlaw-8981	701	63	and	and	CCONJ
taxlaw-8981	701	64	state	state	NOUN
taxlaw-8981	701	65	tax	tax	NOUN
taxlaw-8981	701	66	authorities	authority	NOUN
taxlaw-8981	701	67	.	.	PUNCT
taxlaw-8981	702	1	where	where	SCONJ
taxlaw-8981	702	2	states	state	NOUN
taxlaw-8981	702	3	obligated	obligate	VERB
taxlaw-8981	702	4	taxpayers	taxpayer	NOUN
taxlaw-8981	702	5	to	to	PART
taxlaw-8981	702	6	take	take	VERB
taxlaw-8981	702	7	the	the	DET
taxlaw-8981	702	8	standard	standard	ADJ
taxlaw-8981	702	9	deduction	deduction	NOUN
taxlaw-8981	702	10	for	for	ADP
taxlaw-8981	702	11	state	state	NOUN
taxlaw-8981	702	12	purposes	purpose	NOUN
taxlaw-8981	702	13	if	if	SCONJ
taxlaw-8981	702	14	they	they	PRON
taxlaw-8981	702	15	took	take	VERB
taxlaw-8981	702	16	the	the	DET
taxlaw-8981	702	17	standard	standard	ADJ
taxlaw-8981	702	18	deduction	deduction	NOUN
taxlaw-8981	702	19	for	for	ADP
taxlaw-8981	702	20	federal	federal	ADJ
taxlaw-8981	702	21	purposes	purpose	NOUN
taxlaw-8981	702	22	,	,	PUNCT
taxlaw-8981	702	23	the	the	DET
taxlaw-8981	702	24	tcja	tcja	NOUN
taxlaw-8981	702	25	’s	’s	PART
taxlaw-8981	702	26	itemization	itemization	NOUN
taxlaw-8981	702	27	-	-	PUNCT
taxlaw-8981	702	28	related	relate	VERB
taxlaw-8981	702	29	changes	change	NOUN
taxlaw-8981	702	30	generally	generally	ADV
taxlaw-8981	702	31	simplified	simplify	VERB
taxlaw-8981	702	32	across	across	ADP
taxlaw-8981	702	33	the	the	DET
taxlaw-8981	702	34	board	board	NOUN
taxlaw-8981	702	35	.	.	PUNCT
taxlaw-8981	703	1	taxpayers	taxpayer	NOUN
taxlaw-8981	703	2	likely	likely	ADV
taxlaw-8981	703	3	experienced	experience	VERB
taxlaw-8981	703	4	at	at	ADP
taxlaw-8981	703	5	least	least	ADJ
taxlaw-8981	703	6	some	some	PRON
taxlaw-8981	703	7	simplification	simplification	NOUN
taxlaw-8981	703	8	.	.	PUNCT
taxlaw-8981	704	1	for	for	ADP
taxlaw-8981	704	2	the	the	DET
taxlaw-8981	704	3	irs	irs	PROPN
taxlaw-8981	704	4	and	and	CCONJ
taxlaw-8981	704	5	state	state	NOUN
taxlaw-8981	704	6	tax	tax	NOUN
taxlaw-8981	704	7	authorities	authority	NOUN
taxlaw-8981	704	8	,	,	PUNCT
taxlaw-8981	704	9	tax	tax	NOUN
taxlaw-8981	704	10	administration	administration	NOUN
taxlaw-8981	704	11	became	become	VERB
taxlaw-8981	704	12	materially	materially	ADV
taxlaw-8981	704	13	easier	easy	ADJ
taxlaw-8981	704	14	post	post	ADJ
taxlaw-8981	704	15	-	-	ADJ
taxlaw-8981	704	16	tcja	tcja	ADJ
taxlaw-8981	704	17	because	because	SCONJ
taxlaw-8981	704	18	of	of	ADP
taxlaw-8981	704	19	the	the	DET
taxlaw-8981	704	20	decline	decline	NOUN
taxlaw-8981	704	21	in	in	ADP
taxlaw-8981	704	22	the	the	DET
taxlaw-8981	704	23	number	number	NOUN
taxlaw-8981	704	24	of	of	ADP
taxlaw-8981	704	25	itemizers	itemizer	NOUN
taxlaw-8981	704	26	for	for	ADP
taxlaw-8981	704	27	federal	federal	ADJ
taxlaw-8981	704	28	and	and	CCONJ
taxlaw-8981	704	29	state	state	NOUN
taxlaw-8981	704	30	income	income	NOUN
taxlaw-8981	704	31	tax	tax	NOUN
taxlaw-8981	704	32	purposes	purpose	NOUN
taxlaw-8981	704	33	respectively	respectively	ADV
taxlaw-8981	704	34	.	.	PUNCT
taxlaw-8981	705	1	this	this	DET
taxlaw-8981	705	2	simplification	simplification	NOUN
taxlaw-8981	705	3	benefit	benefit	NOUN
taxlaw-8981	705	4	for	for	ADP
taxlaw-8981	705	5	the	the	DET
taxlaw-8981	705	6	irs	irs	PROPN
taxlaw-8981	705	7	,	,	PUNCT
taxlaw-8981	705	8	however	however	ADV
taxlaw-8981	705	9	,	,	PUNCT
taxlaw-8981	705	10	was	be	AUX
taxlaw-8981	705	11	dampened	dampen	VERB
taxlaw-8981	705	12	to	to	ADP
taxlaw-8981	705	13	the	the	DET
taxlaw-8981	705	14	extent	extent	NOUN
taxlaw-8981	705	15	that	that	PRON
taxlaw-8981	705	16	taxpayers	taxpayer	NOUN
taxlaw-8981	705	17	opted	opt	VERB
taxlaw-8981	705	18	to	to	PART
taxlaw-8981	705	19	itemize	itemize	VERB
taxlaw-8981	705	20	for	for	ADP
taxlaw-8981	705	21	federal	federal	ADJ
taxlaw-8981	705	22	purpose	purpose	NOUN
taxlaw-8981	705	23	(	(	PUNCT
taxlaw-8981	705	24	even	even	ADV
taxlaw-8981	705	25	though	though	SCONJ
taxlaw-8981	705	26	their	their	PRON
taxlaw-8981	705	27	standard	standard	ADJ
taxlaw-8981	705	28	deduction	deduction	NOUN
taxlaw-8981	705	29	was	be	AUX
taxlaw-8981	705	30	larger	large	ADJ
taxlaw-8981	705	31	)	)	PUNCT
taxlaw-8981	705	32	so	so	SCONJ
taxlaw-8981	705	33	they	they	PRON
taxlaw-8981	705	34	could	could	AUX
taxlaw-8981	705	35	itemize	itemize	VERB
taxlaw-8981	705	36	for	for	ADP
taxlaw-8981	705	37	state	state	NOUN
taxlaw-8981	705	38	purposes	purpose	NOUN
taxlaw-8981	705	39	.	.	PUNCT
taxlaw-8981	706	1	where	where	SCONJ
taxlaw-8981	706	2	states	state	NOUN
taxlaw-8981	706	3	allowed	allow	VERB
taxlaw-8981	706	4	taxpayers	taxpayer	NOUN
taxlaw-8981	706	5	to	to	PART
taxlaw-8981	706	6	itemize	itemize	VERB
taxlaw-8981	706	7	for	for	ADP
taxlaw-8981	706	8	state	state	NOUN
taxlaw-8981	706	9	purposes	purpose	NOUN
taxlaw-8981	706	10	regardless	regardless	ADV
taxlaw-8981	706	11	of	of	ADP
taxlaw-8981	706	12	whether	whether	SCONJ
taxlaw-8981	706	13	they	they	PRON
taxlaw-8981	706	14	itemized	itemize	VERB
taxlaw-8981	706	15	for	for	ADP
taxlaw-8981	706	16	federal	federal	ADJ
taxlaw-8981	706	17	purposes	purpose	NOUN
taxlaw-8981	706	18	,	,	PUNCT
taxlaw-8981	706	19	the	the	DET
taxlaw-8981	706	20	tcja	tcja	NOUN
taxlaw-8981	706	21	’s	’s	PART
taxlaw-8981	706	22	itemization	itemization	NOUN
taxlaw-8981	706	23	-	-	PUNCT
taxlaw-8981	706	24	related	relate	VERB
taxlaw-8981	706	25	changes	change	NOUN
taxlaw-8981	706	26	had	have	VERB
taxlaw-8981	706	27	a	a	DET
taxlaw-8981	706	28	very	very	ADV
taxlaw-8981	706	29	different	different	ADJ
taxlaw-8981	706	30	effect	effect	NOUN
taxlaw-8981	706	31	on	on	ADP
taxlaw-8981	706	32	simplification	simplification	NOUN
taxlaw-8981	706	33	.	.	PUNCT
taxlaw-8981	707	1	the	the	DET
taxlaw-8981	707	2	irs	irs	PROPN
taxlaw-8981	707	3	experienced	experience	VERB
taxlaw-8981	707	4	more	more	ADJ
taxlaw-8981	707	5	simplification	simplification	NOUN
taxlaw-8981	707	6	because	because	SCONJ
taxlaw-8981	707	7	there	there	PRON
taxlaw-8981	707	8	was	be	VERB
taxlaw-8981	707	9	no	no	DET
taxlaw-8981	707	10	dampening	dampening	ADJ
taxlaw-8981	707	11	effect	effect	NOUN
taxlaw-8981	707	12	(	(	PUNCT
taxlaw-8981	707	13	i.e.	i.e.	X
taxlaw-8981	707	14	,	,	PUNCT
taxlaw-8981	707	15	taxpayers	taxpayer	NOUN
taxlaw-8981	707	16	would	would	AUX
taxlaw-8981	707	17	not	not	PART
taxlaw-8981	707	18	itemize	itemize	VERB
taxlaw-8981	707	19	for	for	ADP
taxlaw-8981	707	20	federal	federal	ADJ
taxlaw-8981	707	21	purposes	purpose	NOUN
taxlaw-8981	707	22	if	if	SCONJ
taxlaw-8981	707	23	the	the	DET
taxlaw-8981	707	24	federal	federal	ADJ
taxlaw-8981	707	25	standard	standard	PROPN
taxlaw-8981	707	26	deduction	deduction	NOUN
taxlaw-8981	707	27	was	be	AUX
taxlaw-8981	707	28	larger	large	ADJ
taxlaw-8981	707	29	)	)	PUNCT
taxlaw-8981	707	30	.	.	PUNCT
taxlaw-8981	708	1	taxpayers	taxpayer	NOUN
taxlaw-8981	708	2	in	in	ADP
taxlaw-8981	708	3	these	these	DET
taxlaw-8981	708	4	states	state	NOUN
taxlaw-8981	708	5	,	,	PUNCT
taxlaw-8981	708	6	however	however	ADV
taxlaw-8981	708	7	,	,	PUNCT
taxlaw-8981	708	8	likely	likely	ADV
taxlaw-8981	708	9	experienced	experience	VERB
taxlaw-8981	708	10	less	less	ADJ
taxlaw-8981	708	11	simplification	simplification	NOUN
taxlaw-8981	708	12	.	.	PUNCT
taxlaw-8981	709	1	many	many	ADJ
taxlaw-8981	709	2	continued	continue	VERB
taxlaw-8981	709	3	to	to	PART
taxlaw-8981	709	4	itemize	itemize	VERB
taxlaw-8981	709	5	post	post	ADJ
taxlaw-8981	709	6	-	-	ADJ
taxlaw-8981	709	7	tcja	tcja	ADJ
taxlaw-8981	709	8	(	(	PUNCT
taxlaw-8981	709	9	albeit	albeit	SCONJ
taxlaw-8981	709	10	for	for	ADP
taxlaw-8981	709	11	state	state	NOUN
taxlaw-8981	709	12	,	,	PUNCT
taxlaw-8981	709	13	rather	rather	ADV
taxlaw-8981	709	14	than	than	ADP
taxlaw-8981	709	15	federal	federal	ADJ
taxlaw-8981	709	16	,	,	PUNCT
taxlaw-8981	709	17	purposes	purpose	NOUN
taxlaw-8981	709	18	)	)	PUNCT
taxlaw-8981	709	19	,	,	PUNCT
taxlaw-8981	709	20	which	which	PRON
taxlaw-8981	709	21	made	make	VERB
taxlaw-8981	709	22	the	the	DET
taxlaw-8981	709	23	tcja	tcja	NOUN
taxlaw-8981	709	24	’s	’s	PART
taxlaw-8981	709	25	simplification	simplification	NOUN
taxlaw-8981	709	26	benefit	benefit	NOUN
taxlaw-8981	709	27	for	for	ADP
taxlaw-8981	709	28	taxpayers	taxpayer	NOUN
taxlaw-8981	709	29	largely	largely	ADV
taxlaw-8981	709	30	illusory	illusory	ADJ
taxlaw-8981	709	31	in	in	ADP
taxlaw-8981	709	32	some	some	DET
taxlaw-8981	709	33	cases	case	NOUN
taxlaw-8981	709	34	.	.	PUNCT
taxlaw-8981	710	1	in	in	ADP
taxlaw-8981	710	2	addition	addition	NOUN
taxlaw-8981	710	3	,	,	PUNCT
taxlaw-8981	710	4	state	state	NOUN
taxlaw-8981	710	5	tax	tax	NOUN
taxlaw-8981	710	6	administration	administration	NOUN
taxlaw-8981	710	7	in	in	ADP
taxlaw-8981	710	8	states	state	NOUN
taxlaw-8981	710	9	that	that	PRON
taxlaw-8981	710	10	allowed	allow	VERB
taxlaw-8981	710	11	independent	independent	ADJ
taxlaw-8981	710	12	itemization	itemization	NOUN
taxlaw-8981	710	13	elections	election	NOUN
taxlaw-8981	710	14	became	become	VERB
taxlaw-8981	710	15	materially	materially	ADV
taxlaw-8981	710	16	more	more	ADV
taxlaw-8981	710	17	complex	complex	ADJ
taxlaw-8981	710	18	post	post	ADJ
taxlaw-8981	710	19	-	-	ADJ
taxlaw-8981	710	20	tcja	tcja	ADJ
taxlaw-8981	710	21	because	because	SCONJ
taxlaw-8981	710	22	many	many	ADJ
taxlaw-8981	710	23	taxpayers	taxpayer	NOUN
taxlaw-8981	710	24	continued	continue	VERB
taxlaw-8981	710	25	to	to	PART
taxlaw-8981	710	26	itemize	itemize	VERB
taxlaw-8981	710	27	for	for	ADP
taxlaw-8981	710	28	state	state	NOUN
taxlaw-8981	710	29	purposes	purpose	NOUN
taxlaw-8981	710	30	even	even	ADV
taxlaw-8981	710	31	though	though	SCONJ
taxlaw-8981	710	32	they	they	PRON
taxlaw-8981	710	33	switched	switch	VERB
taxlaw-8981	710	34	to	to	ADP
taxlaw-8981	710	35	the	the	DET
taxlaw-8981	710	36	standard	standard	ADJ
taxlaw-8981	710	37	deduction	deduction	NOUN
taxlaw-8981	710	38	for	for	ADP
taxlaw-8981	710	39	federal	federal	ADJ
taxlaw-8981	710	40	purposes	purpose	NOUN
taxlaw-8981	710	41	.	.	PUNCT
taxlaw-8981	711	1	that	that	PRON
taxlaw-8981	711	2	increase	increase	NOUN
taxlaw-8981	711	3	in	in	ADP
taxlaw-8981	711	4	complexity	complexity	NOUN
taxlaw-8981	711	5	for	for	ADP
taxlaw-8981	711	6	state	state	NOUN
taxlaw-8981	711	7	tax	tax	NOUN
taxlaw-8981	711	8	authorities	authority	NOUN
taxlaw-8981	711	9	reflected	reflect	VERB
taxlaw-8981	711	10	,	,	PUNCT
taxlaw-8981	711	11	at	at	ADP
taxlaw-8981	711	12	least	least	ADJ
taxlaw-8981	711	13	in	in	ADP
taxlaw-8981	711	14	part	part	NOUN
taxlaw-8981	711	15	,	,	PUNCT
taxlaw-8981	711	16	a	a	DET
taxlaw-8981	711	17	reallocation	reallocation	NOUN
taxlaw-8981	711	18	of	of	ADP
taxlaw-8981	711	19	enforcement	enforcement	NOUN
taxlaw-8981	711	20	burden	burden	NOUN
taxlaw-8981	711	21	—	—	PUNCT
taxlaw-8981	711	22	from	from	ADP
taxlaw-8981	711	23	the	the	DET
taxlaw-8981	711	24	irs	irs	PROPN
taxlaw-8981	711	25	which	which	PRON
taxlaw-8981	711	26	,	,	PUNCT
taxlaw-8981	711	27	post	post	ADJ
taxlaw-8981	711	28	-	-	ADJ
taxlaw-8981	711	29	tcja	tcja	ADJ
taxlaw-8981	711	30	,	,	PUNCT
taxlaw-8981	711	31	no	no	ADV
taxlaw-8981	711	32	longer	long	ADV
taxlaw-8981	711	33	needed	need	VERB
taxlaw-8981	711	34	to	to	PART
taxlaw-8981	711	35	worry	worry	VERB
taxlaw-8981	711	36	about	about	ADP
taxlaw-8981	711	37	enforcement	enforcement	NOUN
taxlaw-8981	711	38	with	with	ADP
taxlaw-8981	711	39	respect	respect	NOUN
taxlaw-8981	711	40	to	to	ADP
taxlaw-8981	711	41	some	some	DET
taxlaw-8981	711	42	taxpayers	taxpayer	NOUN
taxlaw-8981	711	43	’	’	PART
taxlaw-8981	711	44	itemized	itemize	VERB
taxlaw-8981	711	45	deductions	deduction	NOUN
taxlaw-8981	711	46	(	(	PUNCT
taxlaw-8981	711	47	because	because	SCONJ
taxlaw-8981	711	48	those	those	DET
taxlaw-8981	711	49	taxpayers	taxpayer	NOUN
taxlaw-8981	711	50	no	no	ADV
taxlaw-8981	711	51	longer	long	ADV
taxlaw-8981	711	52	itemized	itemize	VERB
taxlaw-8981	711	53	for	for	ADP
taxlaw-8981	711	54	federal	federal	ADJ
taxlaw-8981	711	55	purposes	purpose	NOUN
taxlaw-8981	711	56	)	)	PUNCT
taxlaw-8981	711	57	to	to	ADP
taxlaw-8981	711	58	the	the	DET
taxlaw-8981	711	59	state	state	NOUN
taxlaw-8981	711	60	tax	tax	NOUN
taxlaw-8981	711	61	authorities	authority	NOUN
taxlaw-8981	711	62	who	who	PRON
taxlaw-8981	711	63	needed	need	VERB
taxlaw-8981	711	64	to	to	PART
taxlaw-8981	711	65	continue	continue	VERB
taxlaw-8981	711	66	to	to	PART
taxlaw-8981	711	67	enforce	enforce	VERB
taxlaw-8981	711	68	the	the	DET
taxlaw-8981	711	69	laws	law	NOUN
taxlaw-8981	711	70	about	about	ADP
taxlaw-8981	711	71	taxpayers	taxpayer	NOUN
taxlaw-8981	711	72	’	’	PART
taxlaw-8981	711	73	itemized	itemize	VERB
taxlaw-8981	711	74	deductions	deduction	NOUN
taxlaw-8981	711	75	without	without	ADP
taxlaw-8981	711	76	help	help	NOUN
taxlaw-8981	711	77	from	from	ADP
taxlaw-8981	711	78	the	the	DET
taxlaw-8981	711	79	irs	irs	PROPN
taxlaw-8981	711	80	.	.	PUNCT
taxlaw-8981	712	1	thus	thus	ADV
taxlaw-8981	712	2	,	,	PUNCT
taxlaw-8981	712	3	in	in	ADP
taxlaw-8981	712	4	states	state	NOUN
taxlaw-8981	712	5	that	that	PRON
taxlaw-8981	712	6	allowed	allow	VERB
taxlaw-8981	712	7	independent	independent	ADJ
taxlaw-8981	712	8	itemization	itemization	NOUN
taxlaw-8981	712	9	elections	election	NOUN
taxlaw-8981	712	10	,	,	PUNCT
taxlaw-8981	712	11	the	the	DET
taxlaw-8981	712	12	tcja	tcja	NOUN
taxlaw-8981	712	13	’s	’s	PART
taxlaw-8981	712	14	itemization	itemization	NOUN
taxlaw-8981	712	15	-	-	PUNCT
taxlaw-8981	712	16	related	relate	VERB
taxlaw-8981	712	17	changes	change	NOUN
taxlaw-8981	712	18	likely	likely	ADV
taxlaw-8981	712	19	resulted	result	VERB
taxlaw-8981	712	20	in	in	ADP
taxlaw-8981	712	21	a	a	DET
taxlaw-8981	712	22	net	net	ADJ
taxlaw-8981	712	23	shift	shift	NOUN
taxlaw-8981	712	24	of	of	ADP
taxlaw-8981	712	25	some	some	DET
taxlaw-8981	712	26	enforcement	enforcement	NOUN
taxlaw-8981	712	27	137	137	NUM
taxlaw-8981	712	28	in	in	ADP
taxlaw-8981	712	29	addition	addition	NOUN
taxlaw-8981	712	30	,	,	PUNCT
taxlaw-8981	712	31	tax	tax	NOUN
taxlaw-8981	712	32	authorities	authority	NOUN
taxlaw-8981	712	33	in	in	ADP
taxlaw-8981	712	34	states	state	NOUN
taxlaw-8981	712	35	that	that	PRON
taxlaw-8981	712	36	allow	allow	VERB
taxlaw-8981	712	37	independent	independent	ADJ
taxlaw-8981	712	38	itemization	itemization	NOUN
taxlaw-8981	712	39	decisions	decision	NOUN
taxlaw-8981	712	40	may	may	AUX
taxlaw-8981	712	41	have	have	AUX
taxlaw-8981	712	42	incurred	incur	VERB
taxlaw-8981	712	43	slightly	slightly	ADV
taxlaw-8981	712	44	increased	increase	VERB
taxlaw-8981	712	45	administration	administration	NOUN
taxlaw-8981	712	46	costs	cost	NOUN
taxlaw-8981	712	47	if	if	SCONJ
taxlaw-8981	712	48	they	they	PRON
taxlaw-8981	712	49	state	state	NOUN
taxlaw-8981	712	50	-	-	PUNCT
taxlaw-8981	712	51	specific	specific	ADJ
taxlaw-8981	712	52	forms	form	NOUN
taxlaw-8981	712	53	and	and	CCONJ
taxlaw-8981	712	54	guidance	guidance	NOUN
taxlaw-8981	712	55	.	.	PUNCT
taxlaw-8981	713	1	see	see	VERB
taxlaw-8981	713	2	,	,	PUNCT
taxlaw-8981	713	3	e.g.	e.g.	ADV
taxlaw-8981	713	4	,	,	PUNCT
taxlaw-8981	713	5	or	or	CCONJ
taxlaw-8981	713	6	.	.	PUNCT
taxlaw-8981	714	1	dep’t	dep’t	NOUN
taxlaw-8981	714	2	of	of	ADP
taxlaw-8981	714	3	revenue	revenue	NOUN
taxlaw-8981	714	4	,	,	PUNCT
taxlaw-8981	714	5	2018	2018	NUM
taxlaw-8981	714	6	schedule	schedule	NOUN
taxlaw-8981	714	7	or	or	CCONJ
taxlaw-8981	714	8	-	-	PUNCT
taxlaw-8981	714	9	a	a	PRON
taxlaw-8981	714	10	(	(	PUNCT
taxlaw-8981	714	11	2018	2018	NUM
taxlaw-8981	714	12	)	)	PUNCT
taxlaw-8981	714	13	.	.	PUNCT
taxlaw-8981	715	1	however	however	ADV
taxlaw-8981	715	2	,	,	PUNCT
taxlaw-8981	715	3	where	where	SCONJ
taxlaw-8981	715	4	a	a	DET
taxlaw-8981	715	5	state	state	NOUN
taxlaw-8981	715	6	,	,	PUNCT
taxlaw-8981	715	7	like	like	ADP
taxlaw-8981	715	8	oregon	oregon	NOUN
taxlaw-8981	715	9	,	,	PUNCT
taxlaw-8981	715	10	largely	largely	ADV
taxlaw-8981	715	11	conformed	conform	VERB
taxlaw-8981	715	12	to	to	ADP
taxlaw-8981	715	13	the	the	DET
taxlaw-8981	715	14	federal	federal	ADJ
taxlaw-8981	715	15	itemized	itemize	VERB
taxlaw-8981	715	16	deductions	deduction	NOUN
taxlaw-8981	715	17	,	,	PUNCT
taxlaw-8981	715	18	the	the	DET
taxlaw-8981	715	19	costs	cost	NOUN
taxlaw-8981	715	20	of	of	ADP
taxlaw-8981	715	21	creating	create	VERB
taxlaw-8981	715	22	the	the	DET
taxlaw-8981	715	23	new	new	ADJ
taxlaw-8981	715	24	form	form	NOUN
taxlaw-8981	715	25	may	may	AUX
taxlaw-8981	715	26	have	have	AUX
taxlaw-8981	715	27	been	be	AUX
taxlaw-8981	715	28	relatively	relatively	ADV
taxlaw-8981	715	29	low	low	ADJ
taxlaw-8981	715	30	.	.	PUNCT
taxlaw-8981	716	1	thus	thus	ADV
taxlaw-8981	716	2	,	,	PUNCT
taxlaw-8981	716	3	in	in	ADP
taxlaw-8981	716	4	states	state	NOUN
taxlaw-8981	716	5	that	that	PRON
taxlaw-8981	716	6	allow	allow	VERB
taxlaw-8981	716	7	independent	independent	ADJ
taxlaw-8981	716	8	itemization	itemization	NOUN
taxlaw-8981	716	9	choices	choice	NOUN
taxlaw-8981	716	10	,	,	PUNCT
taxlaw-8981	716	11	the	the	DET
taxlaw-8981	716	12	increase	increase	NOUN
taxlaw-8981	716	13	in	in	ADP
taxlaw-8981	716	14	enforcement	enforcement	NOUN
taxlaw-8981	716	15	complexity	complexity	NOUN
taxlaw-8981	716	16	,	,	PUNCT
taxlaw-8981	716	17	discussed	discuss	VERB
taxlaw-8981	716	18	in	in	ADP
taxlaw-8981	716	19	the	the	DET
taxlaw-8981	716	20	text	text	NOUN
taxlaw-8981	716	21	,	,	PUNCT
taxlaw-8981	716	22	is	be	AUX
taxlaw-8981	716	23	likely	likely	ADJ
taxlaw-8981	716	24	to	to	PART
taxlaw-8981	716	25	be	be	AUX
taxlaw-8981	716	26	the	the	DET
taxlaw-8981	716	27	most	most	ADV
taxlaw-8981	716	28	significant	significant	ADJ
taxlaw-8981	716	29	source	source	NOUN
taxlaw-8981	716	30	of	of	ADP
taxlaw-8981	716	31	additional	additional	ADJ
taxlaw-8981	716	32	state	state	NOUN
taxlaw-8981	716	33	tax	tax	NOUN
taxlaw-8981	716	34	administrative	administrative	ADJ
taxlaw-8981	716	35	complexity	complexity	NOUN
taxlaw-8981	716	36	that	that	PRON
taxlaw-8981	716	37	arose	arise	VERB
taxlaw-8981	716	38	after	after	ADP
taxlaw-8981	716	39	the	the	DET
taxlaw-8981	716	40	tcja	tcja	PROPN
taxlaw-8981	716	41	’s	’s	PART
taxlaw-8981	716	42	itemization	itemization	NOUN
taxlaw-8981	716	43	-	-	PUNCT
taxlaw-8981	716	44	related	relate	VERB
taxlaw-8981	716	45	changes	change	NOUN
taxlaw-8981	716	46	.	.	PUNCT
taxlaw-8981	717	1	2021	2021	NUM
taxlaw-8981	717	2	]	]	PUNCT
taxlaw-8981	717	3	taxpayer	taxpayer	NOUN
taxlaw-8981	717	4	choices	choice	VERB
taxlaw-8981	717	5	37	37	NUM
taxlaw-8981	717	6	responsibilities	responsibility	NOUN
taxlaw-8981	717	7	from	from	ADP
taxlaw-8981	717	8	the	the	DET
taxlaw-8981	717	9	irs	irs	PROPN
taxlaw-8981	717	10	to	to	ADP
taxlaw-8981	717	11	state	state	NOUN
taxlaw-8981	717	12	tax	tax	NOUN
taxlaw-8981	717	13	authorities.138	authorities.138	NOUN
taxlaw-8981	717	14	this	this	DET
taxlaw-8981	717	15	shift	shift	NOUN
taxlaw-8981	717	16	likely	likely	ADV
taxlaw-8981	717	17	reduced	reduce	VERB
taxlaw-8981	717	18	efficiency	efficiency	NOUN
taxlaw-8981	717	19	of	of	ADP
taxlaw-8981	717	20	tax	tax	NOUN
taxlaw-8981	717	21	administration	administration	NOUN
taxlaw-8981	717	22	too	too	ADV
taxlaw-8981	717	23	because	because	SCONJ
taxlaw-8981	717	24	it	it	PRON
taxlaw-8981	717	25	is	be	AUX
taxlaw-8981	717	26	generally	generally	ADV
taxlaw-8981	717	27	more	more	ADV
taxlaw-8981	717	28	costly	costly	ADJ
taxlaw-8981	717	29	(	(	PUNCT
taxlaw-8981	717	30	in	in	ADP
taxlaw-8981	717	31	relation	relation	NOUN
taxlaw-8981	717	32	to	to	ADP
taxlaw-8981	717	33	revenue	revenue	NOUN
taxlaw-8981	717	34	collected	collect	VERB
taxlaw-8981	717	35	)	)	PUNCT
taxlaw-8981	717	36	to	to	PART
taxlaw-8981	717	37	administer	administer	VERB
taxlaw-8981	717	38	the	the	DET
taxlaw-8981	717	39	same	same	ADJ
taxlaw-8981	717	40	law	law	NOUN
taxlaw-8981	717	41	at	at	ADP
taxlaw-8981	717	42	the	the	DET
taxlaw-8981	717	43	state	state	NOUN
taxlaw-8981	717	44	level	level	NOUN
taxlaw-8981	717	45	than	than	ADP
taxlaw-8981	717	46	at	at	ADP
taxlaw-8981	717	47	the	the	DET
taxlaw-8981	717	48	federal	federal	ADJ
taxlaw-8981	717	49	level.139	level.139	VERB
taxlaw-8981	717	50	the	the	DET
taxlaw-8981	717	51	foregoing	forego	VERB
taxlaw-8981	717	52	discussion	discussion	NOUN
taxlaw-8981	717	53	assumes	assume	VERB
taxlaw-8981	717	54	that	that	SCONJ
taxlaw-8981	717	55	states	state	NOUN
taxlaw-8981	717	56	largely	largely	ADV
taxlaw-8981	717	57	conform	conform	VERB
taxlaw-8981	717	58	to	to	ADP
taxlaw-8981	717	59	federal	federal	ADJ
taxlaw-8981	717	60	income	income	NOUN
taxlaw-8981	717	61	tax	tax	NOUN
taxlaw-8981	717	62	laws	law	NOUN
taxlaw-8981	717	63	,	,	PUNCT
taxlaw-8981	717	64	including	include	VERB
taxlaw-8981	717	65	the	the	DET
taxlaw-8981	717	66	changes	change	NOUN
taxlaw-8981	717	67	made	make	VERB
taxlaw-8981	717	68	by	by	ADP
taxlaw-8981	717	69	the	the	DET
taxlaw-8981	717	70	tcja.140	tcja.140	NOUN
taxlaw-8981	717	71	but	but	CCONJ
taxlaw-8981	717	72	many	many	ADJ
taxlaw-8981	717	73	states	state	NOUN
taxlaw-8981	717	74	do	do	AUX
taxlaw-8981	717	75	not	not	PART
taxlaw-8981	717	76	conform	conform	VERB
taxlaw-8981	717	77	,	,	PUNCT
taxlaw-8981	717	78	which	which	PRON
taxlaw-8981	717	79	often	often	ADV
taxlaw-8981	717	80	exacerbates	exacerbate	VERB
taxlaw-8981	717	81	the	the	DET
taxlaw-8981	717	82	complexity	complexity	NOUN
taxlaw-8981	717	83	faced	face	VERB
taxlaw-8981	717	84	both	both	CCONJ
taxlaw-8981	717	85	by	by	ADP
taxlaw-8981	717	86	individual	individual	ADJ
taxlaw-8981	717	87	taxpayers	taxpayer	NOUN
taxlaw-8981	717	88	and	and	CCONJ
taxlaw-8981	717	89	by	by	ADP
taxlaw-8981	717	90	the	the	DET
taxlaw-8981	717	91	states.141	states.141	NOUN
taxlaw-8981	717	92	however	however	ADV
taxlaw-8981	717	93	,	,	PUNCT
taxlaw-8981	717	94	as	as	SCONJ
taxlaw-8981	717	95	this	this	DET
taxlaw-8981	717	96	article	article	NOUN
taxlaw-8981	717	97	illustrates	illustrate	VERB
taxlaw-8981	717	98	,	,	PUNCT
taxlaw-8981	717	99	it	it	PRON
taxlaw-8981	717	100	is	be	AUX
taxlaw-8981	717	101	critical	critical	ADJ
taxlaw-8981	717	102	to	to	PART
taxlaw-8981	717	103	consider	consider	VERB
taxlaw-8981	717	104	state	state	NOUN
taxlaw-8981	717	105	election	election	NOUN
taxlaw-8981	717	106	uniformity	uniformity	NOUN
taxlaw-8981	717	107	laws	law	NOUN
taxlaw-8981	717	108	because	because	SCONJ
taxlaw-8981	717	109	,	,	PUNCT
taxlaw-8981	717	110	even	even	ADV
taxlaw-8981	717	111	where	where	SCONJ
taxlaw-8981	717	112	state	state	NOUN
taxlaw-8981	717	113	tax	tax	NOUN
taxlaw-8981	717	114	laws	law	NOUN
taxlaw-8981	717	115	largely	largely	ADV
taxlaw-8981	717	116	conform	conform	VERB
taxlaw-8981	717	117	to	to	ADP
taxlaw-8981	717	118	federal	federal	ADJ
taxlaw-8981	717	119	tax	tax	NOUN
taxlaw-8981	717	120	laws	law	NOUN
taxlaw-8981	717	121	,	,	PUNCT
taxlaw-8981	717	122	states	state	NOUN
taxlaw-8981	717	123	’	'	PUNCT
taxlaw-8981	717	124	election	election	NOUN
taxlaw-8981	717	125	uniformity	uniformity	NOUN
taxlaw-8981	717	126	rules	rule	NOUN
taxlaw-8981	717	127	can	can	AUX
taxlaw-8981	717	128	thwart	thwart	VERB
taxlaw-8981	717	129	the	the	DET
taxlaw-8981	717	130	achievement	achievement	NOUN
taxlaw-8981	717	131	of	of	ADP
taxlaw-8981	717	132	federal	federal	ADJ
taxlaw-8981	717	133	tax	tax	NOUN
taxlaw-8981	717	134	policy	policy	NOUN
taxlaw-8981	717	135	goals	goal	NOUN
taxlaw-8981	717	136	.	.	PUNCT
taxlaw-8981	718	1	iv	iv	X
taxlaw-8981	718	2	.	.	PUNCT
taxlaw-8981	718	3	tax	tax	NOUN
taxlaw-8981	718	4	elections	election	NOUN
taxlaw-8981	718	5	&	&	CCONJ
taxlaw-8981	718	6	the	the	DET
taxlaw-8981	718	7	relationship	relationship	NOUN
taxlaw-8981	718	8	between	between	ADP
taxlaw-8981	718	9	the	the	DET
taxlaw-8981	718	10	federal	federal	ADJ
taxlaw-8981	718	11	and	and	CCONJ
taxlaw-8981	718	12	state	state	NOUN
taxlaw-8981	718	13	income	income	NOUN
taxlaw-8981	718	14	tax	tax	NOUN
taxlaw-8981	718	15	regimes	regime	NOUN
taxlaw-8981	718	16	a.	a.	NOUN
taxlaw-8981	718	17	broader	broad	ADJ
taxlaw-8981	718	18	lessons	lesson	NOUN
taxlaw-8981	718	19	from	from	ADP
taxlaw-8981	718	20	the	the	DET
taxlaw-8981	718	21	itemization	itemization	NOUN
taxlaw-8981	718	22	election	election	NOUN
taxlaw-8981	718	23	example	example	NOUN
taxlaw-8981	718	24	this	this	DET
taxlaw-8981	718	25	article	article	NOUN
taxlaw-8981	718	26	’s	’s	PART
taxlaw-8981	718	27	analysis	analysis	NOUN
taxlaw-8981	718	28	of	of	ADP
taxlaw-8981	718	29	how	how	SCONJ
taxlaw-8981	718	30	states	state	NOUN
taxlaw-8981	718	31	’	'	PUNCT
taxlaw-8981	718	32	election	election	NOUN
taxlaw-8981	718	33	uniformity	uniformity	NOUN
taxlaw-8981	718	34	rules	rule	NOUN
taxlaw-8981	718	35	affected	affect	VERB
taxlaw-8981	718	36	the	the	DET
taxlaw-8981	718	37	simplification	simplification	NOUN
taxlaw-8981	718	38	achieved	achieve	VERB
taxlaw-8981	718	39	by	by	ADP
taxlaw-8981	718	40	the	the	DET
taxlaw-8981	718	41	tcja	tcja	PROPN
taxlaw-8981	718	42	’s	’s	PART
taxlaw-8981	718	43	itemization	itemization	NOUN
taxlaw-8981	718	44	-	-	PUNCT
taxlaw-8981	718	45	related	relate	VERB
taxlaw-8981	718	46	changes	change	NOUN
taxlaw-8981	718	47	to	to	ADP
taxlaw-8981	718	48	federal	federal	ADJ
taxlaw-8981	718	49	tax	tax	NOUN
taxlaw-8981	718	50	laws	law	NOUN
taxlaw-8981	718	51	illustrates	illustrate	VERB
taxlaw-8981	718	52	a	a	DET
taxlaw-8981	718	53	broader	broad	ADJ
taxlaw-8981	718	54	point	point	NOUN
taxlaw-8981	718	55	.	.	PUNCT
taxlaw-8981	719	1	specifically	specifically	ADV
taxlaw-8981	719	2	,	,	PUNCT
taxlaw-8981	719	3	states	state	NOUN
taxlaw-8981	719	4	’	'	PUNCT
taxlaw-8981	719	5	tax	tax	NOUN
taxlaw-8981	719	6	election	election	NOUN
taxlaw-8981	719	7	uniformity	uniformity	NOUN
taxlaw-8981	719	8	rules	rule	NOUN
taxlaw-8981	719	9	are	be	AUX
taxlaw-8981	719	10	critical	critical	ADJ
taxlaw-8981	719	11	to	to	ADP
taxlaw-8981	719	12	understanding	understand	VERB
taxlaw-8981	719	13	the	the	DET
taxlaw-8981	719	14	relationship	relationship	NOUN
taxlaw-8981	719	15	between	between	ADP
taxlaw-8981	719	16	the	the	DET
taxlaw-8981	719	17	federal	federal	ADJ
taxlaw-8981	719	18	and	and	CCONJ
taxlaw-8981	719	19	state	state	NOUN
taxlaw-8981	719	20	tax	tax	NOUN
taxlaw-8981	719	21	regimes	regime	NOUN
taxlaw-8981	719	22	,	,	PUNCT
taxlaw-8981	719	23	and	and	CCONJ
taxlaw-8981	719	24	these	these	DET
taxlaw-8981	719	25	rules	rule	NOUN
taxlaw-8981	719	26	should	should	AUX
taxlaw-8981	719	27	be	be	AUX
taxlaw-8981	719	28	considered	consider	VERB
taxlaw-8981	719	29	in	in	ADP
taxlaw-8981	719	30	any	any	DET
taxlaw-8981	719	31	policy	policy	NOUN
taxlaw-8981	719	32	analysis	analysis	NOUN
taxlaw-8981	719	33	of	of	ADP
taxlaw-8981	719	34	a	a	DET
taxlaw-8981	719	35	tax	tax	NOUN
taxlaw-8981	719	36	change	change	NOUN
taxlaw-8981	719	37	that	that	PRON
taxlaw-8981	719	38	relates	relate	VERB
taxlaw-8981	719	39	to	to	ADP
taxlaw-8981	719	40	a	a	DET
taxlaw-8981	719	41	tax	tax	NOUN
taxlaw-8981	719	42	election	election	NOUN
taxlaw-8981	719	43	.	.	PUNCT
taxlaw-8981	720	1	there	there	PRON
taxlaw-8981	720	2	are	be	VERB
taxlaw-8981	720	3	hundreds	hundred	NOUN
taxlaw-8981	720	4	of	of	ADP
taxlaw-8981	720	5	tax	tax	NOUN
taxlaw-8981	720	6	elections	election	NOUN
taxlaw-8981	720	7	,	,	PUNCT
taxlaw-8981	720	8	142	142	NUM
taxlaw-8981	720	9	and	and	CCONJ
taxlaw-8981	720	10	the	the	DET
taxlaw-8981	720	11	itemization	itemization	NOUN
taxlaw-8981	720	12	election	election	NOUN
taxlaw-8981	720	13	,	,	PUNCT
taxlaw-8981	720	14	discussed	discuss	VERB
taxlaw-8981	720	15	here	here	ADV
taxlaw-8981	720	16	,	,	PUNCT
taxlaw-8981	720	17	is	be	AUX
taxlaw-8981	720	18	merely	merely	ADV
taxlaw-8981	720	19	one	one	NUM
taxlaw-8981	720	20	example	example	NOUN
taxlaw-8981	720	21	of	of	ADP
taxlaw-8981	720	22	where	where	SCONJ
taxlaw-8981	720	23	the	the	DET
taxlaw-8981	720	24	policy	policy	NOUN
taxlaw-8981	720	25	implications	implication	NOUN
taxlaw-8981	720	26	of	of	ADP
taxlaw-8981	720	27	a	a	DET
taxlaw-8981	720	28	federal	federal	ADJ
taxlaw-8981	720	29	tax	tax	NOUN
taxlaw-8981	720	30	law	law	NOUN
taxlaw-8981	720	31	change	change	NOUN
taxlaw-8981	720	32	can	can	AUX
taxlaw-8981	720	33	not	not	PART
taxlaw-8981	720	34	be	be	AUX
taxlaw-8981	720	35	fully	fully	ADV
taxlaw-8981	720	36	understood	understand	VERB
taxlaw-8981	720	37	without	without	ADP
taxlaw-8981	720	38	understanding	understand	VERB
taxlaw-8981	720	39	states	state	NOUN
taxlaw-8981	720	40	’	'	PUNCT
taxlaw-8981	720	41	tax	tax	NOUN
taxlaw-8981	720	42	election	election	NOUN
taxlaw-8981	720	43	uniformity	uniformity	NOUN
taxlaw-8981	720	44	rules	rule	NOUN
taxlaw-8981	720	45	.	.	PUNCT
taxlaw-8981	721	1	this	this	PRON
taxlaw-8981	721	2	is	be	AUX
taxlaw-8981	721	3	true	true	ADJ
taxlaw-8981	721	4	for	for	ADP
taxlaw-8981	721	5	many	many	ADJ
taxlaw-8981	721	6	other	other	ADJ
taxlaw-8981	721	7	tax	tax	NOUN
taxlaw-8981	721	8	elections	election	NOUN
taxlaw-8981	721	9	,	,	PUNCT
taxlaw-8981	721	10	including	include	VERB
taxlaw-8981	721	11	for	for	ADP
taxlaw-8981	721	12	example	example	NOUN
taxlaw-8981	721	13	a	a	DET
taxlaw-8981	721	14	married	married	ADJ
taxlaw-8981	721	15	couple	couple	NOUN
taxlaw-8981	721	16	’s	’s	PART
taxlaw-8981	721	17	election	election	NOUN
taxlaw-8981	721	18	whether	whether	SCONJ
taxlaw-8981	721	19	to	to	PART
taxlaw-8981	721	20	file	file	VERB
taxlaw-8981	721	21	jointly	jointly	ADV
taxlaw-8981	721	22	or	or	CCONJ
taxlaw-8981	721	23	separately,143	separately,143	VERB
taxlaw-8981	721	24	an	an	DET
taxlaw-8981	721	25	eligible	eligible	ADJ
taxlaw-8981	721	26	corporation	corporation	NOUN
taxlaw-8981	721	27	’s	’s	PART
taxlaw-8981	721	28	election	election	NOUN
taxlaw-8981	721	29	to	to	PART
taxlaw-8981	721	30	be	be	AUX
taxlaw-8981	721	31	taxed	tax	VERB
taxlaw-8981	721	32	as	as	ADP
taxlaw-8981	721	33	an	an	DET
taxlaw-8981	721	34	“	"	PUNCT
taxlaw-8981	721	35	s	s	NOUN
taxlaw-8981	721	36	corporation	corporation	NOUN
taxlaw-8981	721	37	”	"	PUNCT
taxlaw-8981	721	38	rather	rather	ADV
taxlaw-8981	721	39	than	than	ADP
taxlaw-8981	721	40	as	as	ADP
taxlaw-8981	721	41	a	a	DET
taxlaw-8981	721	42	“	"	PUNCT
taxlaw-8981	721	43	c	c	NOUN
taxlaw-8981	721	44	corporation,”144	corporation,”144	NOUN
taxlaw-8981	721	45	and	and	CCONJ
taxlaw-8981	721	46	the	the	DET
taxlaw-8981	721	47	election	election	NOUN
taxlaw-8981	721	48	to	to	PART
taxlaw-8981	721	49	have	have	VERB
taxlaw-8981	721	50	certain	certain	ADJ
taxlaw-8981	721	51	corporate	corporate	ADJ
taxlaw-8981	721	52	acquisitions	acquisition	NOUN
taxlaw-8981	721	53	taxed	tax	VERB
taxlaw-8981	721	54	as	as	ADP
taxlaw-8981	721	55	asset	asset	NOUN
taxlaw-8981	721	56	purchases	purchase	NOUN
taxlaw-8981	721	57	rather	rather	ADV
taxlaw-8981	721	58	138	138	NUM
taxlaw-8981	721	59	the	the	DET
taxlaw-8981	721	60	magnitude	magnitude	NOUN
taxlaw-8981	721	61	of	of	ADP
taxlaw-8981	721	62	that	that	DET
taxlaw-8981	721	63	shift	shift	NOUN
taxlaw-8981	721	64	would	would	AUX
taxlaw-8981	721	65	vary	vary	VERB
taxlaw-8981	721	66	by	by	ADP
taxlaw-8981	721	67	state	state	NOUN
taxlaw-8981	721	68	depending	depend	VERB
taxlaw-8981	721	69	on	on	ADP
taxlaw-8981	721	70	what	what	DET
taxlaw-8981	721	71	percentage	percentage	NOUN
taxlaw-8981	721	72	of	of	ADP
taxlaw-8981	721	73	state	state	NOUN
taxlaw-8981	721	74	taxpayers	taxpayer	NOUN
taxlaw-8981	721	75	switched	switch	VERB
taxlaw-8981	721	76	to	to	ADP
taxlaw-8981	721	77	the	the	DET
taxlaw-8981	721	78	standard	standard	ADJ
taxlaw-8981	721	79	deduction	deduction	NOUN
taxlaw-8981	721	80	for	for	ADP
taxlaw-8981	721	81	federal	federal	ADJ
taxlaw-8981	721	82	purposes	purpose	NOUN
taxlaw-8981	721	83	but	but	CCONJ
taxlaw-8981	721	84	continued	continue	VERB
taxlaw-8981	721	85	to	to	PART
taxlaw-8981	721	86	itemize	itemize	VERB
taxlaw-8981	721	87	for	for	ADP
taxlaw-8981	721	88	state	state	NOUN
taxlaw-8981	721	89	purposes	purpose	NOUN
taxlaw-8981	721	90	.	.	PUNCT
taxlaw-8981	722	1	a	a	DET
taxlaw-8981	722	2	higher	high	ADJ
taxlaw-8981	722	3	percentage	percentage	NOUN
taxlaw-8981	722	4	results	result	NOUN
taxlaw-8981	722	5	in	in	ADP
taxlaw-8981	722	6	a	a	DET
taxlaw-8981	722	7	larger	large	ADJ
taxlaw-8981	722	8	shift	shift	NOUN
taxlaw-8981	722	9	of	of	ADP
taxlaw-8981	722	10	enforcement	enforcement	NOUN
taxlaw-8981	722	11	costs	cost	NOUN
taxlaw-8981	722	12	from	from	ADP
taxlaw-8981	722	13	the	the	DET
taxlaw-8981	722	14	irs	irs	PROPN
taxlaw-8981	722	15	to	to	ADP
taxlaw-8981	722	16	the	the	DET
taxlaw-8981	722	17	state	state	NOUN
taxlaw-8981	722	18	tax	tax	NOUN
taxlaw-8981	722	19	authority	authority	NOUN
taxlaw-8981	722	20	.	.	PUNCT
taxlaw-8981	723	1	139	139	NUM
taxlaw-8981	723	2	see	see	VERB
taxlaw-8981	723	3	scharff	scharff	NOUN
taxlaw-8981	723	4	,	,	PUNCT
taxlaw-8981	723	5	supra	supra	PROPN
taxlaw-8981	723	6	note	note	NOUN
taxlaw-8981	723	7	11	11	NUM
taxlaw-8981	723	8	,	,	PUNCT
taxlaw-8981	723	9	at	at	ADP
taxlaw-8981	723	10	708	708	NUM
taxlaw-8981	723	11	.	.	PUNCT
taxlaw-8981	723	12	140	140	NUM
taxlaw-8981	723	13	this	this	DET
taxlaw-8981	723	14	discussion	discussion	NOUN
taxlaw-8981	723	15	also	also	ADV
taxlaw-8981	723	16	assumes	assume	VERB
taxlaw-8981	723	17	states	state	NOUN
taxlaw-8981	723	18	are	be	AUX
taxlaw-8981	723	19	clear	clear	ADJ
taxlaw-8981	723	20	about	about	ADP
taxlaw-8981	723	21	their	their	PRON
taxlaw-8981	723	22	choices	choice	NOUN
taxlaw-8981	723	23	to	to	PART
taxlaw-8981	723	24	conform	conform	VERB
taxlaw-8981	723	25	(	(	PUNCT
taxlaw-8981	723	26	or	or	CCONJ
taxlaw-8981	723	27	not	not	PART
taxlaw-8981	723	28	)	)	PUNCT
taxlaw-8981	723	29	and	and	CCONJ
taxlaw-8981	723	30	to	to	PART
taxlaw-8981	723	31	bind	bind	VERB
taxlaw-8981	723	32	taxpayers	taxpayer	NOUN
taxlaw-8981	723	33	to	to	ADP
taxlaw-8981	723	34	their	their	PRON
taxlaw-8981	723	35	federal	federal	ADJ
taxlaw-8981	723	36	elections	election	NOUN
taxlaw-8981	723	37	(	(	PUNCT
taxlaw-8981	723	38	or	or	CCONJ
taxlaw-8981	723	39	not	not	PART
taxlaw-8981	723	40	)	)	PUNCT
taxlaw-8981	723	41	.	.	PUNCT
taxlaw-8981	724	1	this	this	PRON
taxlaw-8981	724	2	is	be	AUX
taxlaw-8981	724	3	not	not	PART
taxlaw-8981	724	4	always	always	ADV
taxlaw-8981	724	5	the	the	DET
taxlaw-8981	724	6	case	case	NOUN
taxlaw-8981	724	7	.	.	PUNCT
taxlaw-8981	725	1	for	for	ADP
taxlaw-8981	725	2	example	example	NOUN
taxlaw-8981	725	3	,	,	PUNCT
taxlaw-8981	725	4	some	some	DET
taxlaw-8981	725	5	states	state	NOUN
taxlaw-8981	725	6	took	take	VERB
taxlaw-8981	725	7	a	a	DET
taxlaw-8981	725	8	while	while	NOUN
taxlaw-8981	725	9	to	to	PART
taxlaw-8981	725	10	decide	decide	VERB
taxlaw-8981	725	11	how	how	SCONJ
taxlaw-8981	725	12	to	to	PART
taxlaw-8981	725	13	proceed	proceed	VERB
taxlaw-8981	725	14	on	on	ADP
taxlaw-8981	725	15	these	these	DET
taxlaw-8981	725	16	issues	issue	NOUN
taxlaw-8981	725	17	after	after	ADP
taxlaw-8981	725	18	the	the	DET
taxlaw-8981	725	19	tcja	tcja	NOUN
taxlaw-8981	725	20	,	,	PUNCT
taxlaw-8981	725	21	which	which	PRON
taxlaw-8981	725	22	created	create	VERB
taxlaw-8981	725	23	confusion	confusion	NOUN
taxlaw-8981	725	24	,	,	PUNCT
taxlaw-8981	725	25	thereby	thereby	ADV
taxlaw-8981	725	26	further	far	ADV
taxlaw-8981	725	27	exacerbating	exacerbate	VERB
taxlaw-8981	725	28	the	the	DET
taxlaw-8981	725	29	complexity	complexity	NOUN
taxlaw-8981	725	30	faced	face	VERB
taxlaw-8981	725	31	by	by	ADP
taxlaw-8981	725	32	taxpayers	taxpayer	NOUN
taxlaw-8981	725	33	and	and	CCONJ
taxlaw-8981	725	34	state	state	NOUN
taxlaw-8981	725	35	tax	tax	NOUN
taxlaw-8981	725	36	authorities	authority	NOUN
taxlaw-8981	725	37	.	.	PUNCT
taxlaw-8981	726	1	see	see	VERB
taxlaw-8981	726	2	,	,	PUNCT
taxlaw-8981	726	3	e.g.	e.g.	ADV
taxlaw-8981	726	4	,	,	PUNCT
taxlaw-8981	726	5	jared	jared	ADJ
taxlaw-8981	726	6	walczak	walczak	PROPN
taxlaw-8981	726	7	,	,	PUNCT
taxlaw-8981	726	8	arizona	arizona	PROPN
taxlaw-8981	726	9	delivers	deliver	VERB
taxlaw-8981	726	10	rate	rate	NOUN
taxlaw-8981	726	11	cuts	cut	NOUN
taxlaw-8981	726	12	and	and	CCONJ
taxlaw-8981	726	13	tax	tax	NOUN
taxlaw-8981	726	14	conformity	conformity	NOUN
taxlaw-8981	726	15	,	,	PUNCT
taxlaw-8981	726	16	tax	tax	NOUN
taxlaw-8981	726	17	found	find	VERB
taxlaw-8981	726	18	.	.	PUNCT
taxlaw-8981	727	1	(	(	PUNCT
taxlaw-8981	727	2	june	june	PROPN
taxlaw-8981	727	3	6	6	NUM
taxlaw-8981	727	4	,	,	PUNCT
taxlaw-8981	727	5	2019	2019	NUM
taxlaw-8981	727	6	)	)	PUNCT
taxlaw-8981	727	7	,	,	PUNCT
taxlaw-8981	728	1	https://taxfoundation.org/arizona-income-tax-cuts-tax-conformity/	https://taxfoundation.org/arizona-income-tax-cuts-tax-conformity/	NOUN
taxlaw-8981	728	2	[	[	X
taxlaw-8981	728	3	https://perma.cc/x3sj-p72z	https://perma.cc/x3sj-p72z	X
taxlaw-8981	728	4	]	]	X
taxlaw-8981	728	5	(	(	PUNCT
taxlaw-8981	728	6	explaining	explain	VERB
taxlaw-8981	728	7	that	that	SCONJ
taxlaw-8981	728	8	arizona	arizona	PROPN
taxlaw-8981	728	9	’s	’s	PART
taxlaw-8981	728	10	tax	tax	NOUN
taxlaw-8981	728	11	forms	form	NOUN
taxlaw-8981	728	12	for	for	ADP
taxlaw-8981	728	13	2018	2018	NUM
taxlaw-8981	728	14	assumed	assume	VERB
taxlaw-8981	728	15	arizona	arizona	PROPN
taxlaw-8981	728	16	’s	’s	PART
taxlaw-8981	728	17	income	income	NOUN
taxlaw-8981	728	18	tax	tax	NOUN
taxlaw-8981	728	19	would	would	AUX
taxlaw-8981	728	20	conform	conform	VERB
taxlaw-8981	728	21	to	to	ADP
taxlaw-8981	728	22	the	the	DET
taxlaw-8981	728	23	tcja	tcja	NOUN
taxlaw-8981	728	24	,	,	PUNCT
taxlaw-8981	728	25	but	but	CCONJ
taxlaw-8981	728	26	arizona	arizona	PROPN
taxlaw-8981	728	27	did	do	AUX
taxlaw-8981	728	28	not	not	PART
taxlaw-8981	728	29	actually	actually	ADV
taxlaw-8981	728	30	conform	conform	VERB
taxlaw-8981	728	31	until	until	ADP
taxlaw-8981	728	32	the	the	DET
taxlaw-8981	728	33	end	end	NOUN
taxlaw-8981	728	34	of	of	ADP
taxlaw-8981	728	35	may	may	PROPN
taxlaw-8981	728	36	2019	2019	NUM
taxlaw-8981	728	37	)	)	PUNCT
taxlaw-8981	728	38	.	.	PUNCT
taxlaw-8981	729	1	141	141	NUM
taxlaw-8981	729	2	see	see	NOUN
taxlaw-8981	729	3	supra	supra	PROPN
taxlaw-8981	729	4	note	note	PROPN
taxlaw-8981	729	5	11	11	NUM
taxlaw-8981	729	6	.	.	PUNCT
taxlaw-8981	729	7	142	142	NUM
taxlaw-8981	729	8	dechellis	dechelli	NOUN
taxlaw-8981	729	9	&	&	CCONJ
taxlaw-8981	729	10	horne	horne	PROPN
taxlaw-8981	729	11	,	,	PUNCT
taxlaw-8981	729	12	supra	supra	PROPN
taxlaw-8981	729	13	note	note	PROPN
taxlaw-8981	729	14	14	14	NUM
taxlaw-8981	729	15	(	(	PUNCT
taxlaw-8981	729	16	discussing	discuss	VERB
taxlaw-8981	729	17	over	over	ADP
taxlaw-8981	729	18	300	300	NUM
taxlaw-8981	729	19	tax	tax	NOUN
taxlaw-8981	729	20	elections	election	NOUN
taxlaw-8981	729	21	)	)	PUNCT
taxlaw-8981	729	22	.	.	PUNCT
taxlaw-8981	730	1	143	143	NUM
taxlaw-8981	730	2	i.r.c	i.r.c	NOUN
taxlaw-8981	730	3	.	.	PUNCT
taxlaw-8981	731	1	§	§	PROPN
taxlaw-8981	731	2	6031	6031	NUM
taxlaw-8981	731	3	.	.	PUNCT
taxlaw-8981	732	1	144	144	NUM
taxlaw-8981	732	2	i.r.c	i.r.c	NOUN
taxlaw-8981	732	3	.	.	PUNCT
taxlaw-8981	733	1	§	§	PROPN
taxlaw-8981	733	2	1362	1362	NUM
taxlaw-8981	733	3	.	.	PUNCT
taxlaw-8981	734	1	38	38	NUM
taxlaw-8981	734	2	columbia	columbia	PROPN
taxlaw-8981	734	3	journal	journal	NOUN
taxlaw-8981	734	4	of	of	ADP
taxlaw-8981	734	5	tax	tax	NOUN
taxlaw-8981	734	6	law	law	NOUN
taxlaw-8981	734	7	[	[	X
taxlaw-8981	734	8	vol	vol	NOUN
taxlaw-8981	734	9	:	:	PUNCT
taxlaw-8981	734	10	13:1	13:1	NUM
taxlaw-8981	734	11	than	than	SCONJ
taxlaw-8981	734	12	stock	stock	NOUN
taxlaw-8981	734	13	purchases.145	purchases.145	VERB
taxlaw-8981	734	14	these	these	DET
taxlaw-8981	734	15	federal	federal	ADJ
taxlaw-8981	734	16	tax	tax	NOUN
taxlaw-8981	734	17	elections	election	NOUN
taxlaw-8981	734	18	and	and	CCONJ
taxlaw-8981	734	19	others	other	NOUN
taxlaw-8981	734	20	are	be	AUX
taxlaw-8981	734	21	also	also	ADV
taxlaw-8981	734	22	available	available	ADJ
taxlaw-8981	734	23	at	at	ADP
taxlaw-8981	734	24	the	the	DET
taxlaw-8981	734	25	state	state	NOUN
taxlaw-8981	734	26	level	level	NOUN
taxlaw-8981	734	27	in	in	ADP
taxlaw-8981	734	28	many	many	ADJ
taxlaw-8981	734	29	states	state	NOUN
taxlaw-8981	734	30	,	,	PUNCT
taxlaw-8981	734	31	and	and	CCONJ
taxlaw-8981	734	32	as	as	ADP
taxlaw-8981	734	33	with	with	ADP
taxlaw-8981	734	34	the	the	DET
taxlaw-8981	734	35	itemization	itemization	NOUN
taxlaw-8981	734	36	election	election	NOUN
taxlaw-8981	734	37	,	,	PUNCT
taxlaw-8981	734	38	states	state	NOUN
taxlaw-8981	734	39	take	take	VERB
taxlaw-8981	734	40	different	different	ADJ
taxlaw-8981	734	41	approaches	approach	NOUN
taxlaw-8981	734	42	to	to	ADP
taxlaw-8981	734	43	election	election	NOUN
taxlaw-8981	734	44	uniformity	uniformity	NOUN
taxlaw-8981	734	45	requirements	requirement	NOUN
taxlaw-8981	734	46	.	.	PUNCT
taxlaw-8981	735	1	146	146	NUM
taxlaw-8981	735	2	thus	thus	ADV
taxlaw-8981	735	3	,	,	PUNCT
taxlaw-8981	735	4	states	state	NOUN
taxlaw-8981	735	5	’	'	PUNCT
taxlaw-8981	735	6	tax	tax	NOUN
taxlaw-8981	735	7	election	election	NOUN
taxlaw-8981	735	8	uniformity	uniformity	NOUN
taxlaw-8981	735	9	rules	rule	NOUN
taxlaw-8981	735	10	for	for	ADP
taxlaw-8981	735	11	each	each	PRON
taxlaw-8981	735	12	of	of	ADP
taxlaw-8981	735	13	these	these	DET
taxlaw-8981	735	14	elections	election	NOUN
taxlaw-8981	735	15	are	be	AUX
taxlaw-8981	735	16	likely	likely	ADJ
taxlaw-8981	735	17	to	to	PART
taxlaw-8981	735	18	affect	affect	VERB
taxlaw-8981	735	19	the	the	DET
taxlaw-8981	735	20	policy	policy	NOUN
taxlaw-8981	735	21	consequences	consequence	NOUN
taxlaw-8981	735	22	of	of	ADP
taxlaw-8981	735	23	changing	change	VERB
taxlaw-8981	735	24	these	these	DET
taxlaw-8981	735	25	elections	election	NOUN
taxlaw-8981	735	26	or	or	CCONJ
taxlaw-8981	735	27	changing	change	VERB
taxlaw-8981	735	28	laws	law	NOUN
taxlaw-8981	735	29	that	that	PRON
taxlaw-8981	735	30	would	would	AUX
taxlaw-8981	735	31	affect	affect	VERB
taxlaw-8981	735	32	taxpayers	taxpayer	NOUN
taxlaw-8981	735	33	’	’	PART
taxlaw-8981	735	34	election	election	NOUN
taxlaw-8981	735	35	decisions	decision	NOUN
taxlaw-8981	735	36	.	.	PUNCT
taxlaw-8981	736	1	the	the	DET
taxlaw-8981	736	2	married	married	ADJ
taxlaw-8981	736	3	filing	filing	NOUN
taxlaw-8981	736	4	status	status	NOUN
taxlaw-8981	736	5	election	election	NOUN
taxlaw-8981	736	6	provides	provide	VERB
taxlaw-8981	736	7	an	an	DET
taxlaw-8981	736	8	example	example	NOUN
taxlaw-8981	736	9	of	of	ADP
taxlaw-8981	736	10	how	how	SCONJ
taxlaw-8981	736	11	this	this	DET
taxlaw-8981	736	12	article	article	NOUN
taxlaw-8981	736	13	’s	’s	PART
taxlaw-8981	736	14	insights	insight	NOUN
taxlaw-8981	736	15	apply	apply	VERB
taxlaw-8981	736	16	.	.	PUNCT
taxlaw-8981	737	1	married	married	ADJ
taxlaw-8981	737	2	taxpayers	taxpayer	NOUN
taxlaw-8981	737	3	in	in	ADP
taxlaw-8981	737	4	minnesota	minnesota	PROPN
taxlaw-8981	737	5	must	must	AUX
taxlaw-8981	737	6	use	use	VERB
taxlaw-8981	737	7	the	the	DET
taxlaw-8981	737	8	same	same	ADJ
taxlaw-8981	737	9	filing	filing	NOUN
taxlaw-8981	737	10	status	status	NOUN
taxlaw-8981	737	11	for	for	ADP
taxlaw-8981	737	12	state	state	NOUN
taxlaw-8981	737	13	income	income	NOUN
taxlaw-8981	737	14	tax	tax	NOUN
taxlaw-8981	737	15	purposes	purpose	NOUN
taxlaw-8981	737	16	as	as	SCONJ
taxlaw-8981	737	17	they	they	PRON
taxlaw-8981	737	18	use	use	VERB
taxlaw-8981	737	19	for	for	ADP
taxlaw-8981	737	20	federal	federal	ADJ
taxlaw-8981	737	21	purposes.147	purposes.147	PROPN
taxlaw-8981	737	22	in	in	ADP
taxlaw-8981	737	23	contrast	contrast	NOUN
taxlaw-8981	737	24	,	,	PUNCT
taxlaw-8981	737	25	iowa	iowa	PROPN
taxlaw-8981	737	26	allows	allow	VERB
taxlaw-8981	737	27	married	married	ADJ
taxlaw-8981	737	28	taxpayers	taxpayer	NOUN
taxlaw-8981	737	29	to	to	PART
taxlaw-8981	737	30	make	make	VERB
taxlaw-8981	737	31	a	a	DET
taxlaw-8981	737	32	fully	fully	ADV
taxlaw-8981	737	33	independent	independent	ADJ
taxlaw-8981	737	34	filing	filing	NOUN
taxlaw-8981	737	35	status	status	NOUN
taxlaw-8981	737	36	elections	election	NOUN
taxlaw-8981	737	37	for	for	ADP
taxlaw-8981	737	38	state	state	NOUN
taxlaw-8981	737	39	purposes	purpose	NOUN
taxlaw-8981	737	40	regardless	regardless	ADV
taxlaw-8981	737	41	of	of	ADP
taxlaw-8981	737	42	their	their	PRON
taxlaw-8981	737	43	federal	federal	ADJ
taxlaw-8981	737	44	filing	filing	NOUN
taxlaw-8981	737	45	status	status	NOUN
taxlaw-8981	737	46	election.148	election.148	PROPN
taxlaw-8981	737	47	michigan	michigan	PROPN
taxlaw-8981	737	48	’s	’s	PART
taxlaw-8981	737	49	approach	approach	NOUN
taxlaw-8981	737	50	falls	fall	VERB
taxlaw-8981	737	51	in	in	ADP
taxlaw-8981	737	52	between	between	ADP
taxlaw-8981	737	53	:	:	PUNCT
taxlaw-8981	737	54	married	married	ADJ
taxlaw-8981	737	55	taxpayers	taxpayer	NOUN
taxlaw-8981	737	56	who	who	PRON
taxlaw-8981	737	57	file	file	VERB
taxlaw-8981	737	58	jointly	jointly	ADV
taxlaw-8981	737	59	for	for	ADP
taxlaw-8981	737	60	federal	federal	ADJ
taxlaw-8981	737	61	purposes	purpose	NOUN
taxlaw-8981	737	62	must	must	AUX
taxlaw-8981	737	63	also	also	ADV
taxlaw-8981	737	64	file	file	VERB
taxlaw-8981	737	65	jointly	jointly	ADV
taxlaw-8981	737	66	for	for	ADP
taxlaw-8981	737	67	michigan	michigan	PROPN
taxlaw-8981	737	68	purposes	purpose	NOUN
taxlaw-8981	737	69	,	,	PUNCT
taxlaw-8981	737	70	but	but	CCONJ
taxlaw-8981	737	71	married	married	ADJ
taxlaw-8981	737	72	taxpayers	taxpayer	NOUN
taxlaw-8981	737	73	who	who	PRON
taxlaw-8981	737	74	file	file	VERB
taxlaw-8981	737	75	separately	separately	ADV
taxlaw-8981	737	76	for	for	ADP
taxlaw-8981	737	77	federal	federal	ADJ
taxlaw-8981	737	78	purposes	purpose	NOUN
taxlaw-8981	737	79	may	may	AUX
taxlaw-8981	737	80	make	make	VERB
taxlaw-8981	737	81	an	an	DET
taxlaw-8981	737	82	independent	independent	ADJ
taxlaw-8981	737	83	filing	filing	NOUN
taxlaw-8981	737	84	status	status	NOUN
taxlaw-8981	737	85	election	election	NOUN
taxlaw-8981	737	86	for	for	ADP
taxlaw-8981	737	87	michigan	michigan	PROPN
taxlaw-8981	737	88	purposes.149	purposes.149	VERB
taxlaw-8981	737	89	a	a	DET
taxlaw-8981	737	90	change	change	NOUN
taxlaw-8981	737	91	to	to	ADP
taxlaw-8981	737	92	federal	federal	ADJ
taxlaw-8981	737	93	tax	tax	NOUN
taxlaw-8981	737	94	law	law	NOUN
taxlaw-8981	737	95	that	that	PRON
taxlaw-8981	737	96	affects	affect	VERB
taxlaw-8981	737	97	a	a	DET
taxlaw-8981	737	98	married	married	ADJ
taxlaw-8981	737	99	couple	couple	NOUN
taxlaw-8981	737	100	’s	’s	PART
taxlaw-8981	737	101	choice	choice	NOUN
taxlaw-8981	737	102	about	about	ADP
taxlaw-8981	737	103	their	their	PRON
taxlaw-8981	737	104	federal	federal	ADJ
taxlaw-8981	737	105	filing	filing	NOUN
taxlaw-8981	737	106	status	status	NOUN
taxlaw-8981	737	107	likely	likely	ADV
taxlaw-8981	737	108	has	have	VERB
taxlaw-8981	737	109	different	different	ADJ
taxlaw-8981	737	110	consequences	consequence	NOUN
taxlaw-8981	737	111	for	for	ADP
taxlaw-8981	737	112	couples	couple	NOUN
taxlaw-8981	737	113	in	in	ADP
taxlaw-8981	737	114	these	these	DET
taxlaw-8981	737	115	different	different	ADJ
taxlaw-8981	737	116	states	state	NOUN
taxlaw-8981	737	117	.	.	PUNCT
taxlaw-8981	738	1	consider	consider	VERB
taxlaw-8981	738	2	,	,	PUNCT
taxlaw-8981	738	3	for	for	ADP
taxlaw-8981	738	4	example	example	NOUN
taxlaw-8981	738	5	,	,	PUNCT
taxlaw-8981	738	6	two	two	NUM
taxlaw-8981	738	7	federal	federal	ADJ
taxlaw-8981	738	8	tax	tax	NOUN
taxlaw-8981	738	9	provisions	provision	NOUN
taxlaw-8981	738	10	enacted	enact	VERB
taxlaw-8981	738	11	recently	recently	ADV
taxlaw-8981	738	12	to	to	PART
taxlaw-8981	738	13	help	help	VERB
taxlaw-8981	738	14	taxpayers	taxpayer	NOUN
taxlaw-8981	738	15	weather	weather	VERB
taxlaw-8981	738	16	the	the	DET
taxlaw-8981	738	17	economic	economic	ADJ
taxlaw-8981	738	18	distress	distress	NOUN
taxlaw-8981	738	19	created	create	VERB
taxlaw-8981	738	20	by	by	ADP
taxlaw-8981	738	21	the	the	DET
taxlaw-8981	738	22	pandemic	pandemic	NOUN
taxlaw-8981	738	23	:	:	PUNCT
taxlaw-8981	738	24	the	the	DET
taxlaw-8981	738	25	recovery	recovery	NOUN
taxlaw-8981	738	26	rebate	rebate	NOUN
taxlaw-8981	738	27	credit	credit	NOUN
taxlaw-8981	738	28	enacted	enact	VERB
taxlaw-8981	738	29	by	by	ADP
taxlaw-8981	738	30	the	the	DET
taxlaw-8981	738	31	cares	care	NOUN
taxlaw-8981	738	32	act	act	NOUN
taxlaw-8981	738	33	in	in	ADP
taxlaw-8981	738	34	march	march	PROPN
taxlaw-8981	738	35	2020	2020	NUM
taxlaw-8981	738	36	,	,	PUNCT
taxlaw-8981	738	37	150	150	NUM
taxlaw-8981	738	38	and	and	CCONJ
taxlaw-8981	738	39	the	the	DET
taxlaw-8981	738	40	exclusion	exclusion	NOUN
taxlaw-8981	738	41	for	for	ADP
taxlaw-8981	738	42	unemployment	unemployment	NOUN
taxlaw-8981	738	43	benefits	benefit	NOUN
taxlaw-8981	738	44	enacted	enact	VERB
taxlaw-8981	738	45	by	by	ADP
taxlaw-8981	738	46	the	the	DET
taxlaw-8981	738	47	american	american	PROPN
taxlaw-8981	738	48	rescue	rescue	PROPN
taxlaw-8981	738	49	plan	plan	NOUN
taxlaw-8981	738	50	act	act	NOUN
taxlaw-8981	738	51	enacted	enact	VERB
taxlaw-8981	738	52	in	in	ADP
taxlaw-8981	738	53	march	march	PROPN
taxlaw-8981	738	54	2021.151	2021.151	PROPN
taxlaw-8981	738	55	both	both	DET
taxlaw-8981	738	56	provisions	provision	NOUN
taxlaw-8981	738	57	increased	increase	VERB
taxlaw-8981	738	58	the	the	DET
taxlaw-8981	738	59	incentive	incentive	NOUN
taxlaw-8981	738	60	for	for	ADP
taxlaw-8981	738	61	some	some	DET
taxlaw-8981	738	62	married	married	ADJ
taxlaw-8981	738	63	couples	couple	NOUN
taxlaw-8981	738	64	to	to	PART
taxlaw-8981	738	65	file	file	VERB
taxlaw-8981	738	66	separately	separately	ADV
taxlaw-8981	738	67	rather	rather	ADV
taxlaw-8981	738	68	than	than	ADP
taxlaw-8981	738	69	jointly	jointly	ADV
taxlaw-8981	738	70	for	for	ADP
taxlaw-8981	738	71	2020	2020	NUM
taxlaw-8981	738	72	.	.	PUNCT
taxlaw-8981	739	1	152	152	NUM
taxlaw-8981	739	2	if	if	SCONJ
taxlaw-8981	739	3	,	,	PUNCT
taxlaw-8981	739	4	because	because	SCONJ
taxlaw-8981	739	5	of	of	ADP
taxlaw-8981	739	6	these	these	DET
taxlaw-8981	739	7	145	145	NUM
taxlaw-8981	739	8	i.r.c	i.r.c	NOUN
taxlaw-8981	739	9	.	.	PUNCT
taxlaw-8981	739	10	§	§	PROPN
taxlaw-8981	739	11	338(h)(10	338(h)(10	NUM
taxlaw-8981	739	12	)	)	PUNCT
taxlaw-8981	739	13	.	.	PUNCT
taxlaw-8981	740	1	146	146	NUM
taxlaw-8981	740	2	with	with	ADP
taxlaw-8981	740	3	section	section	NOUN
taxlaw-8981	740	4	338(h)(10	338(h)(10	NUM
taxlaw-8981	740	5	)	)	PUNCT
taxlaw-8981	740	6	elections	election	NOUN
taxlaw-8981	740	7	,	,	PUNCT
taxlaw-8981	740	8	many	many	ADJ
taxlaw-8981	740	9	states	state	NOUN
taxlaw-8981	740	10	bind	bind	VERB
taxlaw-8981	740	11	taxpayers	taxpayer	NOUN
taxlaw-8981	740	12	to	to	ADP
taxlaw-8981	740	13	their	their	PRON
taxlaw-8981	740	14	federal	federal	ADJ
taxlaw-8981	740	15	choice	choice	NOUN
taxlaw-8981	740	16	,	,	PUNCT
taxlaw-8981	740	17	but	but	CCONJ
taxlaw-8981	740	18	several	several	ADJ
taxlaw-8981	740	19	states	state	NOUN
taxlaw-8981	740	20	do	do	AUX
taxlaw-8981	740	21	not	not	PART
taxlaw-8981	740	22	provide	provide	VERB
taxlaw-8981	740	23	guidance	guidance	NOUN
taxlaw-8981	740	24	about	about	ADP
taxlaw-8981	740	25	whether	whether	SCONJ
taxlaw-8981	740	26	independent	independent	ADJ
taxlaw-8981	740	27	state	state	NOUN
taxlaw-8981	740	28	-	-	PUNCT
taxlaw-8981	740	29	level	level	NOUN
taxlaw-8981	740	30	section	section	NOUN
taxlaw-8981	740	31	338(h)(10	338(h)(10	NUM
taxlaw-8981	740	32	)	)	PUNCT
taxlaw-8981	740	33	elections	election	NOUN
taxlaw-8981	740	34	are	be	AUX
taxlaw-8981	740	35	allowed	allow	VERB
taxlaw-8981	740	36	or	or	CCONJ
taxlaw-8981	740	37	required	require	VERB
taxlaw-8981	740	38	.	.	PUNCT
taxlaw-8981	741	1	see	see	VERB
taxlaw-8981	741	2	corporate	corporate	ADJ
taxlaw-8981	741	3	income	income	NOUN
taxlaw-8981	741	4	tax	tax	NOUN
taxlaw-8981	741	5	10.5.3	10.5.3	PROPN
taxlaw-8981	741	6	,	,	PUNCT
taxlaw-8981	741	7	bloomberg	bloomberg	PROPN
taxlaw-8981	741	8	tax	tax	NOUN
taxlaw-8981	741	9	,	,	PUNCT
taxlaw-8981	741	10	https://www.bloomberglaw.com/product/tax/view_menu/corporate_income_tax	https://www.bloomberglaw.com/product/tax/view_menu/corporate_income_tax	VERB
taxlaw-8981	741	11	[	[	X
taxlaw-8981	741	12	https://perma.cc/twx2-ez4d	https://perma.cc/twx2-ez4d	X
taxlaw-8981	741	13	]	]	PUNCT
taxlaw-8981	741	14	(	(	PUNCT
taxlaw-8981	741	15	last	last	ADV
taxlaw-8981	741	16	visited	visit	VERB
taxlaw-8981	741	17	nov	nov	PROPN
taxlaw-8981	741	18	.	.	PROPN
taxlaw-8981	741	19	21	21	NUM
taxlaw-8981	741	20	,	,	PUNCT
taxlaw-8981	741	21	2021	2021	NUM
taxlaw-8981	741	22	)	)	PUNCT
taxlaw-8981	741	23	(	(	PUNCT
taxlaw-8981	741	24	identifying	identify	VERB
taxlaw-8981	741	25	,	,	PUNCT
taxlaw-8981	741	26	for	for	ADP
taxlaw-8981	741	27	each	each	DET
taxlaw-8981	741	28	state	state	NOUN
taxlaw-8981	741	29	,	,	PUNCT
taxlaw-8981	741	30	whether	whether	SCONJ
taxlaw-8981	741	31	separate	separate	ADJ
taxlaw-8981	741	32	state	state	NOUN
taxlaw-8981	741	33	election	election	NOUN
taxlaw-8981	741	34	can	can	AUX
taxlaw-8981	741	35	be	be	AUX
taxlaw-8981	741	36	made	make	VERB
taxlaw-8981	741	37	for	for	ADP
taxlaw-8981	741	38	purposes	purpose	NOUN
taxlaw-8981	741	39	of	of	ADP
taxlaw-8981	741	40	section	section	NOUN
taxlaw-8981	741	41	338(h)(10	338(h)(10	NUM
taxlaw-8981	741	42	)	)	PUNCT
taxlaw-8981	741	43	)	)	PUNCT
taxlaw-8981	741	44	.	.	PUNCT
taxlaw-8981	742	1	with	with	ADP
taxlaw-8981	742	2	s	s	NOUN
taxlaw-8981	742	3	corporation	corporation	NOUN
taxlaw-8981	742	4	elections	election	NOUN
taxlaw-8981	742	5	,	,	PUNCT
taxlaw-8981	742	6	states	state	NOUN
taxlaw-8981	742	7	also	also	ADV
taxlaw-8981	742	8	take	take	VERB
taxlaw-8981	742	9	a	a	DET
taxlaw-8981	742	10	variety	variety	NOUN
taxlaw-8981	742	11	of	of	ADP
taxlaw-8981	742	12	approaches	approach	NOUN
taxlaw-8981	742	13	,	,	PUNCT
taxlaw-8981	742	14	including	include	VERB
taxlaw-8981	742	15	providing	provide	VERB
taxlaw-8981	742	16	that	that	SCONJ
taxlaw-8981	742	17	a	a	DET
taxlaw-8981	742	18	corporation	corporation	NOUN
taxlaw-8981	742	19	’s	’s	PART
taxlaw-8981	742	20	federal	federal	PROPN
taxlaw-8981	742	21	s	s	PROPN
taxlaw-8981	742	22	corporation	corporation	NOUN
taxlaw-8981	742	23	election	election	NOUN
taxlaw-8981	742	24	applies	apply	VERB
taxlaw-8981	742	25	for	for	ADP
taxlaw-8981	742	26	state	state	NOUN
taxlaw-8981	742	27	purposes	purpose	NOUN
taxlaw-8981	742	28	too	too	ADV
taxlaw-8981	742	29	,	,	PUNCT
taxlaw-8981	742	30	providing	provide	VERB
taxlaw-8981	742	31	that	that	SCONJ
taxlaw-8981	742	32	a	a	DET
taxlaw-8981	742	33	federal	federal	NOUN
taxlaw-8981	742	34	s	s	PART
taxlaw-8981	742	35	corporation	corporation	NOUN
taxlaw-8981	742	36	must	must	AUX
taxlaw-8981	742	37	file	file	VERB
taxlaw-8981	742	38	an	an	DET
taxlaw-8981	742	39	additional	additional	ADJ
taxlaw-8981	742	40	state	state	NOUN
taxlaw-8981	742	41	s	s	PART
taxlaw-8981	742	42	corporation	corporation	NOUN
taxlaw-8981	742	43	election	election	NOUN
taxlaw-8981	742	44	(	(	PUNCT
taxlaw-8981	742	45	otherwise	otherwise	ADV
taxlaw-8981	742	46	,	,	PUNCT
taxlaw-8981	742	47	the	the	DET
taxlaw-8981	742	48	corporation	corporation	NOUN
taxlaw-8981	742	49	will	will	AUX
taxlaw-8981	742	50	not	not	PART
taxlaw-8981	742	51	be	be	AUX
taxlaw-8981	742	52	treated	treat	VERB
taxlaw-8981	742	53	as	as	ADP
taxlaw-8981	742	54	an	an	DET
taxlaw-8981	742	55	s	s	NOUN
taxlaw-8981	742	56	corporation	corporation	NOUN
taxlaw-8981	742	57	for	for	ADP
taxlaw-8981	742	58	state	state	NOUN
taxlaw-8981	742	59	purposes	purpose	NOUN
taxlaw-8981	742	60	)	)	PUNCT
taxlaw-8981	742	61	,	,	PUNCT
taxlaw-8981	742	62	and	and	CCONJ
taxlaw-8981	742	63	providing	provide	VERB
taxlaw-8981	742	64	that	that	SCONJ
taxlaw-8981	742	65	a	a	DET
taxlaw-8981	742	66	corporation	corporation	NOUN
taxlaw-8981	742	67	’s	’s	PART
taxlaw-8981	742	68	federal	federal	PROPN
taxlaw-8981	742	69	s	s	PROPN
taxlaw-8981	742	70	corporation	corporation	NOUN
taxlaw-8981	742	71	election	election	NOUN
taxlaw-8981	742	72	generally	generally	ADV
taxlaw-8981	742	73	applies	apply	VERB
taxlaw-8981	742	74	for	for	ADP
taxlaw-8981	742	75	state	state	NOUN
taxlaw-8981	742	76	purposes	purpose	NOUN
taxlaw-8981	742	77	too	too	ADV
taxlaw-8981	742	78	but	but	CCONJ
taxlaw-8981	742	79	that	that	SCONJ
taxlaw-8981	742	80	a	a	DET
taxlaw-8981	742	81	corporation	corporation	NOUN
taxlaw-8981	742	82	can	can	AUX
taxlaw-8981	742	83	opt	opt	VERB
taxlaw-8981	742	84	out	out	ADP
taxlaw-8981	742	85	of	of	ADP
taxlaw-8981	742	86	state	state	NOUN
taxlaw-8981	742	87	s	s	PART
taxlaw-8981	742	88	corporation	corporation	NOUN
taxlaw-8981	742	89	treatment	treatment	NOUN
taxlaw-8981	742	90	.	.	PUNCT
taxlaw-8981	743	1	a	a	DET
taxlaw-8981	743	2	comprehensive	comprehensive	ADJ
taxlaw-8981	743	3	guide	guide	NOUN
taxlaw-8981	743	4	to	to	ADP
taxlaw-8981	743	5	state	state	NOUN
taxlaw-8981	743	6	s	s	PART
taxlaw-8981	743	7	election	election	NOUN
taxlaw-8981	743	8	requirements	requirement	NOUN
taxlaw-8981	743	9	,	,	PUNCT
taxlaw-8981	743	10	eminutes	eminute	NOUN
taxlaw-8981	743	11	(	(	PUNCT
taxlaw-8981	743	12	dec	dec	PROPN
taxlaw-8981	743	13	.	.	PROPN
taxlaw-8981	743	14	6	6	NUM
taxlaw-8981	743	15	,	,	PUNCT
taxlaw-8981	743	16	2017	2017	NUM
taxlaw-8981	743	17	)	)	PUNCT
taxlaw-8981	743	18	,	,	PUNCT
taxlaw-8981	743	19	https://eminutes.com/a-comprehensive-guide-to-state-s-election-requirements	https://eminutes.com/a-comprehensive-guide-to-state-s-election-requirement	VERB
taxlaw-8981	744	1	[	[	X
taxlaw-8981	744	2	https://perma.cc/h6s3-zqwr	https://perma.cc/h6s3-zqwr	X
taxlaw-8981	744	3	]	]	PUNCT
taxlaw-8981	744	4	.	.	PUNCT
taxlaw-8981	745	1	147	147	NUM
taxlaw-8981	745	2	minn	minn	PROPN
taxlaw-8981	745	3	.	.	PUNCT
taxlaw-8981	745	4	stat	stat	PROPN
taxlaw-8981	745	5	.	.	PUNCT
taxlaw-8981	746	1	§	§	PROPN
taxlaw-8981	746	2	289a.08	289a.08	PROPN
taxlaw-8981	746	3	,	,	PUNCT
taxlaw-8981	746	4	subdiv	subdiv	PROPN
taxlaw-8981	746	5	.	.	PROPN
taxlaw-8981	746	6	6	6	NUM
taxlaw-8981	746	7	(	(	PUNCT
taxlaw-8981	746	8	2020	2020	NUM
taxlaw-8981	746	9	)	)	PUNCT
taxlaw-8981	746	10	.	.	PUNCT
taxlaw-8981	747	1	148	148	NUM
taxlaw-8981	747	2	iowa	iowa	NOUN
taxlaw-8981	747	3	dep’t	dep’t	NOUN
taxlaw-8981	747	4	of	of	ADP
taxlaw-8981	747	5	revenue	revenue	NOUN
taxlaw-8981	747	6	,	,	PUNCT
taxlaw-8981	747	7	ia	ia	PROPN
taxlaw-8981	747	8	1040	1040	NUM
taxlaw-8981	747	9	income	income	NOUN
taxlaw-8981	747	10	tax	tax	NOUN
taxlaw-8981	747	11	return	return	NOUN
taxlaw-8981	747	12	2020	2020	NUM
taxlaw-8981	747	13	(	(	PUNCT
taxlaw-8981	747	14	2021	2021	NUM
taxlaw-8981	747	15	)	)	PUNCT
taxlaw-8981	747	16	.	.	PUNCT
taxlaw-8981	748	1	149	149	NUM
taxlaw-8981	748	2	mich	mich	PROPN
taxlaw-8981	748	3	.	.	PUNCT
taxlaw-8981	749	1	dep’t	dep’t	PROPN
taxlaw-8981	749	2	of	of	ADP
taxlaw-8981	749	3	treasury	treasury	PROPN
taxlaw-8981	749	4	,	,	PUNCT
taxlaw-8981	749	5	michigan	michigan	PROPN
taxlaw-8981	749	6	2020	2020	NUM
taxlaw-8981	749	7	mi-1040	mi-1040	VERB
taxlaw-8981	749	8	individual	individual	ADJ
taxlaw-8981	749	9	income	income	NOUN
taxlaw-8981	749	10	tax	tax	NOUN
taxlaw-8981	749	11	forms	form	NOUN
taxlaw-8981	749	12	and	and	CCONJ
taxlaw-8981	749	13	instructions	instruction	NOUN
taxlaw-8981	749	14	(	(	PUNCT
taxlaw-8981	749	15	2021	2021	NUM
taxlaw-8981	749	16	)	)	PUNCT
taxlaw-8981	749	17	.	.	PUNCT
taxlaw-8981	750	1	150	150	NUM
taxlaw-8981	750	2	coronavirus	coronavirus	NOUN
taxlaw-8981	750	3	aid	aid	NOUN
taxlaw-8981	750	4	,	,	PUNCT
taxlaw-8981	750	5	relief	relief	NOUN
taxlaw-8981	750	6	,	,	PUNCT
taxlaw-8981	750	7	and	and	CCONJ
taxlaw-8981	750	8	economic	economic	ADJ
taxlaw-8981	750	9	security	security	NOUN
taxlaw-8981	750	10	act	act	NOUN
taxlaw-8981	750	11	,	,	PUNCT
taxlaw-8981	750	12	pub	pub	NOUN
taxlaw-8981	750	13	.	.	PUNCT
taxlaw-8981	751	1	l.	l.	PROPN
taxlaw-8981	751	2	no	no	INTJ
taxlaw-8981	751	3	.	.	PROPN
taxlaw-8981	752	1	116	116	NUM
taxlaw-8981	752	2	-	-	SYM
taxlaw-8981	752	3	136	136	NUM
taxlaw-8981	752	4	,	,	PUNCT
taxlaw-8981	752	5	§	§	PROPN
taxlaw-8981	752	6	6428	6428	NUM
taxlaw-8981	752	7	(	(	PUNCT
taxlaw-8981	752	8	2020	2020	NUM
taxlaw-8981	752	9	)	)	PUNCT
taxlaw-8981	752	10	.	.	PUNCT
taxlaw-8981	753	1	151	151	NUM
taxlaw-8981	753	2	american	american	ADJ
taxlaw-8981	753	3	rescue	rescue	NOUN
taxlaw-8981	753	4	plan	plan	NOUN
taxlaw-8981	753	5	act	act	NOUN
taxlaw-8981	753	6	of	of	ADP
taxlaw-8981	753	7	2021	2021	NUM
taxlaw-8981	753	8	,	,	PUNCT
taxlaw-8981	753	9	pub	pub	NOUN
taxlaw-8981	753	10	.	.	PUNCT
taxlaw-8981	754	1	l.	l.	PROPN
taxlaw-8981	754	2	no	no	INTJ
taxlaw-8981	754	3	.	.	PROPN
taxlaw-8981	755	1	117	117	NUM
taxlaw-8981	755	2	-	-	SYM
taxlaw-8981	755	3	2	2	NUM
taxlaw-8981	755	4	,	,	PUNCT
taxlaw-8981	755	5	§	§	PROPN
taxlaw-8981	755	6	9042	9042	NUM
taxlaw-8981	755	7	(	(	PUNCT
taxlaw-8981	755	8	2021	2021	NUM
taxlaw-8981	755	9	)	)	PUNCT
taxlaw-8981	755	10	.	.	PUNCT
taxlaw-8981	756	1	152	152	NUM
taxlaw-8981	756	2	see	see	VERB
taxlaw-8981	756	3	andrew	andrew	PROPN
taxlaw-8981	756	4	gross	gross	PROPN
taxlaw-8981	756	5	et	et	PROPN
taxlaw-8981	756	6	al	al	PROPN
taxlaw-8981	756	7	.	.	PROPN
taxlaw-8981	756	8	,	,	PUNCT
taxlaw-8981	756	9	recovery	recovery	NOUN
taxlaw-8981	756	10	rebates	rebate	VERB
taxlaw-8981	756	11	:	:	PUNCT
taxlaw-8981	756	12	tax	tax	NOUN
taxlaw-8981	756	13	planning	planning	NOUN
taxlaw-8981	756	14	pitfalls	pitfall	NOUN
taxlaw-8981	756	15	and	and	CCONJ
taxlaw-8981	756	16	opportunities	opportunity	NOUN
taxlaw-8981	756	17	,	,	PUNCT
taxlaw-8981	756	18	the	the	DET
taxlaw-8981	756	19	tax	tax	NOUN
taxlaw-8981	756	20	adviser	adviser	NOUN
taxlaw-8981	756	21	,	,	PUNCT
taxlaw-8981	756	22	july	july	PROPN
taxlaw-8981	756	23	1	1	NUM
taxlaw-8981	756	24	,	,	PUNCT
taxlaw-8981	756	25	2020	2020	NUM
taxlaw-8981	756	26	;	;	PUNCT
taxlaw-8981	756	27	amber	amber	PROPN
taxlaw-8981	756	28	gray	gray	PROPN
taxlaw-8981	756	29	-	-	PUNCT
taxlaw-8981	756	30	fenner	fenner	NOUN
taxlaw-8981	756	31	,	,	PUNCT
taxlaw-8981	756	32	what	what	PRON
taxlaw-8981	756	33	you	you	PRON
taxlaw-8981	756	34	need	need	VERB
taxlaw-8981	756	35	to	to	PART
taxlaw-8981	756	36	know	know	VERB
taxlaw-8981	756	37	now	now	ADV
taxlaw-8981	756	38	about	about	ADP
taxlaw-8981	756	39	nontaxable	nontaxable	ADJ
taxlaw-8981	756	40	unemployment	unemployment	NOUN
taxlaw-8981	756	41	,	,	PUNCT
taxlaw-8981	756	42	forbes	forbes	PROPN
taxlaw-8981	756	43	(	(	PUNCT
taxlaw-8981	756	44	mar	mar	PROPN
taxlaw-8981	756	45	.	.	PROPN
taxlaw-8981	756	46	14	14	NUM
taxlaw-8981	756	47	,	,	PUNCT
taxlaw-8981	756	48	2021	2021	NUM
taxlaw-8981	756	49	)	)	PUNCT
taxlaw-8981	756	50	,	,	PUNCT
taxlaw-8981	756	51	https://www.forbes.com/sites/ambergrayfenner/2021/03/	https://www.forbes.com/sites/ambergrayfenner/2021/03/	X
taxlaw-8981	756	52	14	14	NUM
taxlaw-8981	756	53	/	/	SYM
taxlaw-8981	756	54	what	what	PRON
taxlaw-8981	756	55	-	-	PUNCT
taxlaw-8981	756	56	you	you	PRON
taxlaw-8981	756	57	-	-	PUNCT
taxlaw-8981	756	58	need	need	VERB
taxlaw-8981	756	59	-	-	PUNCT
taxlaw-8981	756	60	to	to	ADP
taxlaw-8981	756	61	-	-	PUNCT
taxlaw-8981	756	62	know	know	VERB
taxlaw-8981	756	63	-	-	PUNCT
taxlaw-8981	756	64	now	now	ADV
taxlaw-8981	756	65	-	-	PUNCT
taxlaw-8981	756	66	about	about	ADP
taxlaw-8981	756	67	-	-	PUNCT
taxlaw-8981	756	68	non	non	ADJ
taxlaw-8981	756	69	-	-	ADJ
taxlaw-8981	756	70	taxable	taxable	ADJ
taxlaw-8981	756	71	-	-	PUNCT
taxlaw-8981	756	72	unemployment	unemployment	NOUN
taxlaw-8981	756	73	[	[	X
taxlaw-8981	756	74	https://perma.cc/m2tz-7ntk	https://perma.cc/m2tz-7ntk	NOUN
taxlaw-8981	756	75	]	]	PUNCT
taxlaw-8981	756	76	.	.	PUNCT
taxlaw-8981	757	1	2021	2021	NUM
taxlaw-8981	757	2	]	]	PUNCT
taxlaw-8981	757	3	taxpayer	taxpayer	NOUN
taxlaw-8981	757	4	choices	choice	VERB
taxlaw-8981	757	5	39	39	NUM
taxlaw-8981	757	6	changes	change	NOUN
taxlaw-8981	757	7	,	,	PUNCT
taxlaw-8981	757	8	a	a	DET
taxlaw-8981	757	9	couple	couple	NOUN
taxlaw-8981	757	10	opted	opt	VERB
taxlaw-8981	757	11	to	to	PART
taxlaw-8981	757	12	file	file	VERB
taxlaw-8981	757	13	separately	separately	ADV
taxlaw-8981	757	14	for	for	ADP
taxlaw-8981	757	15	federal	federal	ADJ
taxlaw-8981	757	16	purposes	purpose	NOUN
taxlaw-8981	757	17	for	for	ADP
taxlaw-8981	757	18	2020	2020	NUM
taxlaw-8981	757	19	,	,	PUNCT
taxlaw-8981	757	20	the	the	DET
taxlaw-8981	757	21	couple	couple	NOUN
taxlaw-8981	757	22	also	also	ADV
taxlaw-8981	757	23	had	have	VERB
taxlaw-8981	757	24	to	to	PART
taxlaw-8981	757	25	file	file	VERB
taxlaw-8981	757	26	separately	separately	ADV
taxlaw-8981	757	27	for	for	ADP
taxlaw-8981	757	28	minnesota	minnesota	PROPN
taxlaw-8981	757	29	purposes	purpose	NOUN
taxlaw-8981	757	30	in	in	ADP
taxlaw-8981	757	31	2020	2020	NUM
taxlaw-8981	757	32	but	but	CCONJ
taxlaw-8981	757	33	could	could	AUX
taxlaw-8981	757	34	still	still	ADV
taxlaw-8981	757	35	file	file	VERB
taxlaw-8981	757	36	jointly	jointly	ADV
taxlaw-8981	757	37	for	for	ADP
taxlaw-8981	757	38	iowa	iowa	PROPN
taxlaw-8981	757	39	and	and	CCONJ
taxlaw-8981	757	40	michigan	michigan	PROPN
taxlaw-8981	757	41	purposes	purpose	NOUN
taxlaw-8981	757	42	.	.	PUNCT
taxlaw-8981	758	1	thus	thus	ADV
taxlaw-8981	758	2	,	,	PUNCT
taxlaw-8981	758	3	minnesota	minnesota	PROPN
taxlaw-8981	758	4	couples	couple	NOUN
taxlaw-8981	758	5	with	with	ADP
taxlaw-8981	758	6	conflicting	conflict	VERB
taxlaw-8981	758	7	filing	filing	NOUN
taxlaw-8981	758	8	status	status	NOUN
taxlaw-8981	758	9	preferences	preference	NOUN
taxlaw-8981	758	10	for	for	ADP
taxlaw-8981	758	11	federal	federal	ADJ
taxlaw-8981	758	12	and	and	CCONJ
taxlaw-8981	758	13	state	state	NOUN
taxlaw-8981	758	14	purposes	purpose	NOUN
taxlaw-8981	758	15	(	(	PUNCT
taxlaw-8981	758	16	e.g.	e.g.	ADV
taxlaw-8981	758	17	,	,	PUNCT
taxlaw-8981	758	18	wanting	want	VERB
taxlaw-8981	758	19	to	to	PART
taxlaw-8981	758	20	file	file	VERB
taxlaw-8981	758	21	separately	separately	ADV
taxlaw-8981	758	22	for	for	ADP
taxlaw-8981	758	23	federal	federal	ADJ
taxlaw-8981	758	24	purposes	purpose	NOUN
taxlaw-8981	758	25	but	but	CCONJ
taxlaw-8981	758	26	jointly	jointly	ADV
taxlaw-8981	758	27	for	for	ADP
taxlaw-8981	758	28	state	state	NOUN
taxlaw-8981	758	29	purposes	purpose	NOUN
taxlaw-8981	758	30	)	)	PUNCT
taxlaw-8981	758	31	had	have	VERB
taxlaw-8981	758	32	to	to	PART
taxlaw-8981	758	33	choose	choose	VERB
taxlaw-8981	758	34	one	one	NUM
taxlaw-8981	758	35	filing	filing	NOUN
taxlaw-8981	758	36	status	status	NOUN
taxlaw-8981	758	37	to	to	PART
taxlaw-8981	758	38	use	use	VERB
taxlaw-8981	758	39	for	for	ADP
taxlaw-8981	758	40	both	both	DET
taxlaw-8981	758	41	purposes	purpose	NOUN
taxlaw-8981	758	42	.	.	PUNCT
taxlaw-8981	759	1	if	if	SCONJ
taxlaw-8981	759	2	a	a	DET
taxlaw-8981	759	3	minnesota	minnesota	ADJ
taxlaw-8981	759	4	couple	couple	NOUN
taxlaw-8981	759	5	with	with	ADP
taxlaw-8981	759	6	conflicting	conflict	VERB
taxlaw-8981	759	7	filing	filing	NOUN
taxlaw-8981	759	8	status	status	NOUN
taxlaw-8981	759	9	preferences	preference	NOUN
taxlaw-8981	759	10	filed	file	VERB
taxlaw-8981	759	11	separately	separately	ADV
taxlaw-8981	759	12	for	for	ADP
taxlaw-8981	759	13	federal	federal	ADJ
taxlaw-8981	759	14	purposes	purpose	NOUN
taxlaw-8981	759	15	to	to	PART
taxlaw-8981	759	16	benefit	benefit	VERB
taxlaw-8981	759	17	from	from	ADP
taxlaw-8981	759	18	the	the	DET
taxlaw-8981	759	19	recovery	recovery	NOUN
taxlaw-8981	759	20	rebate	rebate	NOUN
taxlaw-8981	759	21	and	and	CCONJ
taxlaw-8981	759	22	unemployment	unemployment	NOUN
taxlaw-8981	759	23	benefits	benefit	NOUN
taxlaw-8981	759	24	exclusion	exclusion	NOUN
taxlaw-8981	759	25	,	,	PUNCT
taxlaw-8981	759	26	the	the	DET
taxlaw-8981	759	27	couple	couple	NOUN
taxlaw-8981	759	28	accepted	accept	VERB
taxlaw-8981	759	29	less	less	ADJ
taxlaw-8981	759	30	preferred	preferred	ADJ
taxlaw-8981	759	31	state	state	NOUN
taxlaw-8981	759	32	tax	tax	NOUN
taxlaw-8981	759	33	treatment	treatment	NOUN
taxlaw-8981	759	34	.	.	PUNCT
taxlaw-8981	760	1	if	if	SCONJ
taxlaw-8981	760	2	a	a	DET
taxlaw-8981	760	3	minnesota	minnesota	ADJ
taxlaw-8981	760	4	couple	couple	NOUN
taxlaw-8981	760	5	filed	file	VERB
taxlaw-8981	760	6	jointly	jointly	ADV
taxlaw-8981	760	7	to	to	PART
taxlaw-8981	760	8	minimize	minimize	VERB
taxlaw-8981	760	9	state	state	NOUN
taxlaw-8981	760	10	income	income	NOUN
taxlaw-8981	760	11	tax	tax	NOUN
taxlaw-8981	760	12	,	,	PUNCT
taxlaw-8981	760	13	the	the	DET
taxlaw-8981	760	14	couple	couple	NOUN
taxlaw-8981	760	15	sacrificed	sacrifice	VERB
taxlaw-8981	760	16	some	some	PRON
taxlaw-8981	760	17	or	or	CCONJ
taxlaw-8981	760	18	all	all	PRON
taxlaw-8981	760	19	of	of	ADP
taxlaw-8981	760	20	the	the	DET
taxlaw-8981	760	21	benefits	benefit	NOUN
taxlaw-8981	760	22	of	of	ADP
taxlaw-8981	760	23	these	these	DET
taxlaw-8981	760	24	recently	recently	ADV
taxlaw-8981	760	25	enacted	enact	VERB
taxlaw-8981	760	26	federal	federal	ADJ
taxlaw-8981	760	27	tax	tax	NOUN
taxlaw-8981	760	28	provisions	provision	NOUN
taxlaw-8981	760	29	.	.	PUNCT
taxlaw-8981	761	1	in	in	ADP
taxlaw-8981	761	2	contrast	contrast	NOUN
taxlaw-8981	761	3	,	,	PUNCT
taxlaw-8981	761	4	married	married	ADJ
taxlaw-8981	761	5	couples	couple	NOUN
taxlaw-8981	761	6	in	in	ADP
taxlaw-8981	761	7	michigan	michigan	PROPN
taxlaw-8981	761	8	or	or	CCONJ
taxlaw-8981	761	9	iowa	iowa	PROPN
taxlaw-8981	761	10	did	do	AUX
taxlaw-8981	761	11	not	not	PART
taxlaw-8981	761	12	need	need	VERB
taxlaw-8981	761	13	to	to	PART
taxlaw-8981	761	14	make	make	VERB
taxlaw-8981	761	15	this	this	DET
taxlaw-8981	761	16	choice	choice	NOUN
taxlaw-8981	761	17	;	;	PUNCT
taxlaw-8981	761	18	regardless	regardless	ADV
taxlaw-8981	761	19	of	of	ADP
taxlaw-8981	761	20	how	how	SCONJ
taxlaw-8981	761	21	they	they	PRON
taxlaw-8981	761	22	preferred	prefer	VERB
taxlaw-8981	761	23	to	to	PART
taxlaw-8981	761	24	file	file	VERB
taxlaw-8981	761	25	for	for	ADP
taxlaw-8981	761	26	state	state	NOUN
taxlaw-8981	761	27	purposes	purpose	NOUN
taxlaw-8981	761	28	,	,	PUNCT
taxlaw-8981	761	29	such	such	ADJ
taxlaw-8981	761	30	couples	couple	NOUN
taxlaw-8981	761	31	could	could	AUX
taxlaw-8981	761	32	opt	opt	VERB
taxlaw-8981	761	33	to	to	PART
taxlaw-8981	761	34	file	file	VERB
taxlaw-8981	761	35	separately	separately	ADV
taxlaw-8981	761	36	for	for	SCONJ
taxlaw-8981	761	37	federal	federal	ADJ
taxlaw-8981	761	38	purposes	purpose	NOUN
taxlaw-8981	761	39	to	to	PART
taxlaw-8981	761	40	benefit	benefit	VERB
taxlaw-8981	761	41	from	from	ADP
taxlaw-8981	761	42	the	the	DET
taxlaw-8981	761	43	recovery	recovery	NOUN
taxlaw-8981	761	44	rebate	rebate	NOUN
taxlaw-8981	761	45	and	and	CCONJ
taxlaw-8981	761	46	unemployment	unemployment	NOUN
taxlaw-8981	761	47	benefits	benefit	NOUN
taxlaw-8981	761	48	exclusion	exclusion	NOUN
taxlaw-8981	761	49	.	.	PUNCT
taxlaw-8981	762	1	this	this	PRON
taxlaw-8981	762	2	is	be	AUX
taxlaw-8981	762	3	a	a	DET
taxlaw-8981	762	4	brief	brief	ADJ
taxlaw-8981	762	5	example	example	NOUN
taxlaw-8981	762	6	,	,	PUNCT
taxlaw-8981	762	7	but	but	CCONJ
taxlaw-8981	762	8	it	it	PRON
taxlaw-8981	762	9	illustrates	illustrate	VERB
taxlaw-8981	762	10	that	that	SCONJ
taxlaw-8981	762	11	these	these	DET
taxlaw-8981	762	12	two	two	NUM
taxlaw-8981	762	13	recent	recent	ADJ
taxlaw-8981	762	14	federal	federal	ADJ
taxlaw-8981	762	15	tax	tax	NOUN
taxlaw-8981	762	16	law	law	NOUN
taxlaw-8981	762	17	changes	change	NOUN
taxlaw-8981	762	18	that	that	PRON
taxlaw-8981	762	19	were	be	AUX
taxlaw-8981	762	20	enacted	enact	VERB
taxlaw-8981	762	21	to	to	PART
taxlaw-8981	762	22	help	help	VERB
taxlaw-8981	762	23	taxpayers	taxpayer	NOUN
taxlaw-8981	762	24	through	through	ADP
taxlaw-8981	762	25	the	the	DET
taxlaw-8981	762	26	pandemic	pandemic	ADJ
taxlaw-8981	762	27	likely	likely	ADV
taxlaw-8981	762	28	have	have	VERB
taxlaw-8981	762	29	different	different	ADJ
taxlaw-8981	762	30	tax	tax	NOUN
taxlaw-8981	762	31	consequences	consequence	NOUN
taxlaw-8981	762	32	for	for	ADP
taxlaw-8981	762	33	taxpayers	taxpayer	NOUN
taxlaw-8981	762	34	depending	depend	VERB
taxlaw-8981	762	35	on	on	ADP
taxlaw-8981	762	36	their	their	PRON
taxlaw-8981	762	37	state	state	NOUN
taxlaw-8981	762	38	’s	’s	PART
taxlaw-8981	762	39	election	election	NOUN
taxlaw-8981	762	40	uniformity	uniformity	NOUN
taxlaw-8981	762	41	rule	rule	NOUN
taxlaw-8981	762	42	regarding	regard	VERB
taxlaw-8981	762	43	the	the	DET
taxlaw-8981	762	44	married	married	ADJ
taxlaw-8981	762	45	filing	filing	NOUN
taxlaw-8981	762	46	status	status	NOUN
taxlaw-8981	762	47	election	election	NOUN
taxlaw-8981	762	48	.	.	PUNCT
taxlaw-8981	763	1	a	a	DET
taxlaw-8981	763	2	more	more	ADV
taxlaw-8981	763	3	comprehensive	comprehensive	ADJ
taxlaw-8981	763	4	analysis	analysis	NOUN
taxlaw-8981	763	5	,	,	PUNCT
taxlaw-8981	763	6	along	along	ADP
taxlaw-8981	763	7	the	the	DET
taxlaw-8981	763	8	lines	line	NOUN
taxlaw-8981	763	9	of	of	ADP
taxlaw-8981	763	10	this	this	DET
taxlaw-8981	763	11	article	article	NOUN
taxlaw-8981	763	12	’s	’s	PART
taxlaw-8981	763	13	analysis	analysis	NOUN
taxlaw-8981	763	14	of	of	ADP
taxlaw-8981	763	15	the	the	DET
taxlaw-8981	763	16	impact	impact	NOUN
taxlaw-8981	763	17	of	of	ADP
taxlaw-8981	763	18	states	state	NOUN
taxlaw-8981	763	19	’	’	PART
taxlaw-8981	763	20	itemization	itemization	NOUN
taxlaw-8981	763	21	election	election	NOUN
taxlaw-8981	763	22	uniformity	uniformity	NOUN
taxlaw-8981	763	23	rules	rule	NOUN
taxlaw-8981	763	24	,	,	PUNCT
taxlaw-8981	763	25	could	could	AUX
taxlaw-8981	763	26	identify	identify	VERB
taxlaw-8981	763	27	the	the	DET
taxlaw-8981	763	28	policy	policy	NOUN
taxlaw-8981	763	29	implications	implication	NOUN
taxlaw-8981	763	30	of	of	ADP
taxlaw-8981	763	31	those	those	DET
taxlaw-8981	763	32	differences	difference	NOUN
taxlaw-8981	763	33	,	,	PUNCT
taxlaw-8981	763	34	including	include	VERB
taxlaw-8981	763	35	determining	determine	VERB
taxlaw-8981	763	36	the	the	DET
taxlaw-8981	763	37	specific	specific	ADJ
taxlaw-8981	763	38	situations	situation	NOUN
taxlaw-8981	763	39	in	in	ADP
taxlaw-8981	763	40	which	which	PRON
taxlaw-8981	763	41	the	the	DET
taxlaw-8981	763	42	federal	federal	ADJ
taxlaw-8981	763	43	policy	policy	NOUN
taxlaw-8981	763	44	goal	goal	NOUN
taxlaw-8981	763	45	motivating	motivate	VERB
taxlaw-8981	763	46	these	these	DET
taxlaw-8981	763	47	changes	change	NOUN
taxlaw-8981	763	48	is	be	AUX
taxlaw-8981	763	49	most	most	ADV
taxlaw-8981	763	50	likely	likely	ADJ
taxlaw-8981	763	51	to	to	PART
taxlaw-8981	763	52	be	be	AUX
taxlaw-8981	763	53	thwarted	thwart	VERB
taxlaw-8981	763	54	.	.	PUNCT
taxlaw-8981	764	1	even	even	ADV
taxlaw-8981	764	2	without	without	ADP
taxlaw-8981	764	3	deeper	deep	ADJ
taxlaw-8981	764	4	analysis	analysis	NOUN
taxlaw-8981	764	5	,	,	PUNCT
taxlaw-8981	764	6	however	however	ADV
taxlaw-8981	764	7	,	,	PUNCT
taxlaw-8981	764	8	this	this	DET
taxlaw-8981	764	9	filing	filing	NOUN
taxlaw-8981	764	10	status	status	NOUN
taxlaw-8981	764	11	example	example	NOUN
taxlaw-8981	764	12	shows	show	VERB
taxlaw-8981	764	13	that	that	SCONJ
taxlaw-8981	764	14	this	this	DET
taxlaw-8981	764	15	article	article	NOUN
taxlaw-8981	764	16	’s	’s	PART
taxlaw-8981	764	17	insights	insight	NOUN
taxlaw-8981	764	18	about	about	ADP
taxlaw-8981	764	19	the	the	DET
taxlaw-8981	764	20	impact	impact	NOUN
taxlaw-8981	764	21	of	of	ADP
taxlaw-8981	764	22	states	state	NOUN
taxlaw-8981	764	23	’	'	PUNCT
taxlaw-8981	764	24	election	election	NOUN
taxlaw-8981	764	25	uniformity	uniformity	NOUN
taxlaw-8981	764	26	rules	rule	NOUN
taxlaw-8981	764	27	are	be	AUX
taxlaw-8981	764	28	generalizable	generalizable	ADJ
taxlaw-8981	764	29	to	to	ADP
taxlaw-8981	764	30	other	other	ADJ
taxlaw-8981	764	31	contexts	contexts	NOUN
taxlaw-8981	764	32	.	.	PUNCT
taxlaw-8981	765	1	ultimately	ultimately	ADV
taxlaw-8981	765	2	,	,	PUNCT
taxlaw-8981	765	3	this	this	DET
taxlaw-8981	765	4	article	article	NOUN
taxlaw-8981	765	5	’s	’s	PART
taxlaw-8981	765	6	analysis	analysis	NOUN
taxlaw-8981	765	7	of	of	ADP
taxlaw-8981	765	8	the	the	DET
taxlaw-8981	765	9	itemization	itemization	NOUN
taxlaw-8981	765	10	election	election	NOUN
taxlaw-8981	765	11	reveals	reveal	VERB
taxlaw-8981	765	12	that	that	SCONJ
taxlaw-8981	765	13	states	state	NOUN
taxlaw-8981	765	14	’	'	PUNCT
taxlaw-8981	765	15	tax	tax	NOUN
taxlaw-8981	765	16	election	election	NOUN
taxlaw-8981	765	17	uniformity	uniformity	NOUN
taxlaw-8981	765	18	rules	rule	NOUN
taxlaw-8981	765	19	create	create	VERB
taxlaw-8981	765	20	previously	previously	ADV
taxlaw-8981	765	21	underappreciated	underappreciate	VERB
taxlaw-8981	765	22	interactions	interaction	NOUN
taxlaw-8981	765	23	between	between	ADP
taxlaw-8981	765	24	the	the	DET
taxlaw-8981	765	25	federal	federal	ADJ
taxlaw-8981	765	26	and	and	CCONJ
taxlaw-8981	765	27	state	state	NOUN
taxlaw-8981	765	28	tax	tax	NOUN
taxlaw-8981	765	29	systems	system	NOUN
taxlaw-8981	765	30	.	.	PUNCT
taxlaw-8981	766	1	these	these	DET
taxlaw-8981	766	2	state	state	NOUN
taxlaw-8981	766	3	-	-	PUNCT
taxlaw-8981	766	4	level	level	NOUN
taxlaw-8981	766	5	rules	rule	NOUN
taxlaw-8981	766	6	can	can	AUX
taxlaw-8981	766	7	undermine	undermine	VERB
taxlaw-8981	766	8	the	the	DET
taxlaw-8981	766	9	achievement	achievement	NOUN
taxlaw-8981	766	10	of	of	ADP
taxlaw-8981	766	11	federal	federal	ADJ
taxlaw-8981	766	12	policy	policy	NOUN
taxlaw-8981	766	13	goals	goal	NOUN
taxlaw-8981	766	14	,	,	PUNCT
taxlaw-8981	766	15	and	and	CCONJ
taxlaw-8981	766	16	differences	difference	NOUN
taxlaw-8981	766	17	among	among	ADP
taxlaw-8981	766	18	these	these	DET
taxlaw-8981	766	19	state	state	NOUN
taxlaw-8981	766	20	-	-	PUNCT
taxlaw-8981	766	21	level	level	NOUN
taxlaw-8981	766	22	rules	rule	NOUN
taxlaw-8981	766	23	can	can	AUX
taxlaw-8981	766	24	cause	cause	VERB
taxlaw-8981	766	25	federal	federal	ADJ
taxlaw-8981	766	26	tax	tax	NOUN
taxlaw-8981	766	27	changes	change	NOUN
taxlaw-8981	766	28	to	to	PART
taxlaw-8981	766	29	apply	apply	VERB
taxlaw-8981	766	30	differently	differently	ADV
taxlaw-8981	766	31	to	to	ADP
taxlaw-8981	766	32	taxpayers	taxpayer	NOUN
taxlaw-8981	766	33	in	in	ADP
taxlaw-8981	766	34	different	different	ADJ
taxlaw-8981	766	35	states	state	NOUN
taxlaw-8981	766	36	.	.	PUNCT
taxlaw-8981	767	1	thus	thus	ADV
taxlaw-8981	767	2	,	,	PUNCT
taxlaw-8981	767	3	tax	tax	NOUN
taxlaw-8981	767	4	election	election	NOUN
taxlaw-8981	767	5	uniformity	uniformity	NOUN
taxlaw-8981	767	6	rules	rule	NOUN
taxlaw-8981	767	7	are	be	AUX
taxlaw-8981	767	8	an	an	DET
taxlaw-8981	767	9	important	important	ADJ
taxlaw-8981	767	10	part	part	NOUN
taxlaw-8981	767	11	of	of	ADP
taxlaw-8981	767	12	analyzing	analyze	VERB
taxlaw-8981	767	13	the	the	DET
taxlaw-8981	767	14	policy	policy	NOUN
taxlaw-8981	767	15	implications	implication	NOUN
taxlaw-8981	767	16	of	of	ADP
taxlaw-8981	767	17	a	a	DET
taxlaw-8981	767	18	change	change	NOUN
taxlaw-8981	767	19	to	to	ADP
taxlaw-8981	767	20	any	any	PRON
taxlaw-8981	767	21	of	of	ADP
taxlaw-8981	767	22	the	the	DET
taxlaw-8981	767	23	hundreds	hundred	NOUN
taxlaw-8981	767	24	of	of	ADP
taxlaw-8981	767	25	federal	federal	ADJ
taxlaw-8981	767	26	tax	tax	NOUN
taxlaw-8981	767	27	elections	election	NOUN
taxlaw-8981	767	28	or	or	CCONJ
taxlaw-8981	767	29	a	a	DET
taxlaw-8981	767	30	change	change	NOUN
taxlaw-8981	767	31	that	that	PRON
taxlaw-8981	767	32	alters	alter	VERB
taxlaw-8981	767	33	taxpayers	taxpayer	NOUN
taxlaw-8981	767	34	’	’	PART
taxlaw-8981	767	35	choices	choice	NOUN
taxlaw-8981	767	36	pursuant	pursuant	ADJ
taxlaw-8981	767	37	to	to	ADP
taxlaw-8981	767	38	any	any	DET
taxlaw-8981	767	39	tax	tax	NOUN
taxlaw-8981	767	40	election	election	NOUN
taxlaw-8981	767	41	(	(	PUNCT
taxlaw-8981	767	42	as	as	SCONJ
taxlaw-8981	767	43	the	the	DET
taxlaw-8981	767	44	tcja	tcja	NOUN
taxlaw-8981	767	45	’s	’s	PART
taxlaw-8981	767	46	itemization	itemization	NOUN
taxlaw-8981	767	47	-	-	PUNCT
taxlaw-8981	767	48	related	relate	VERB
taxlaw-8981	767	49	changes	change	NOUN
taxlaw-8981	767	50	did	do	VERB
taxlaw-8981	767	51	)	)	PUNCT
taxlaw-8981	767	52	.	.	PUNCT
taxlaw-8981	768	1	and	and	CCONJ
taxlaw-8981	768	2	when	when	SCONJ
taxlaw-8981	768	3	understanding	understand	VERB
taxlaw-8981	768	4	the	the	DET
taxlaw-8981	768	5	relationship	relationship	NOUN
taxlaw-8981	768	6	between	between	ADP
taxlaw-8981	768	7	the	the	DET
taxlaw-8981	768	8	federal	federal	ADJ
taxlaw-8981	768	9	and	and	CCONJ
taxlaw-8981	768	10	state	state	NOUN
taxlaw-8981	768	11	tax	tax	NOUN
taxlaw-8981	768	12	regimes	regime	NOUN
taxlaw-8981	768	13	more	more	ADV
taxlaw-8981	768	14	broadly	broadly	ADV
taxlaw-8981	768	15	,	,	PUNCT
taxlaw-8981	768	16	scholars	scholar	NOUN
taxlaw-8981	768	17	and	and	CCONJ
taxlaw-8981	768	18	policymakers	policymaker	NOUN
taxlaw-8981	768	19	should	should	AUX
taxlaw-8981	768	20	consider	consider	VERB
taxlaw-8981	768	21	states	state	NOUN
taxlaw-8981	768	22	’	'	PUNCT
taxlaw-8981	768	23	tax	tax	NOUN
taxlaw-8981	768	24	election	election	NOUN
taxlaw-8981	768	25	uniformity	uniformity	NOUN
taxlaw-8981	768	26	rules	rule	VERB
taxlaw-8981	768	27	in	in	ADP
taxlaw-8981	768	28	addition	addition	NOUN
taxlaw-8981	768	29	to	to	ADP
taxlaw-8981	768	30	the	the	DET
taxlaw-8981	768	31	more	more	ADV
taxlaw-8981	768	32	commonly	commonly	ADV
taxlaw-8981	768	33	discussed	discuss	VERB
taxlaw-8981	768	34	issues	issue	NOUN
taxlaw-8981	768	35	of	of	ADP
taxlaw-8981	768	36	conformity	conformity	NOUN
taxlaw-8981	768	37	,	,	PUNCT
taxlaw-8981	768	38	federal	federal	ADJ
taxlaw-8981	768	39	tax	tax	NOUN
taxlaw-8981	768	40	benefits	benefit	NOUN
taxlaw-8981	768	41	for	for	ADP
taxlaw-8981	768	42	states	state	NOUN
taxlaw-8981	768	43	,	,	PUNCT
taxlaw-8981	768	44	and	and	CCONJ
taxlaw-8981	768	45	cooperative	cooperative	ADJ
taxlaw-8981	768	46	tax	tax	NOUN
taxlaw-8981	768	47	administration.153	administration.153	PROPN
taxlaw-8981	768	48	b.	b.	PROPN
taxlaw-8981	768	49	using	use	VERB
taxlaw-8981	768	50	these	these	DET
taxlaw-8981	768	51	lessons	lesson	NOUN
taxlaw-8981	768	52	when	when	SCONJ
taxlaw-8981	768	53	making	make	VERB
taxlaw-8981	768	54	tax	tax	NOUN
taxlaw-8981	768	55	policy	policy	NOUN
taxlaw-8981	768	56	decisions	decision	NOUN
taxlaw-8981	768	57	this	this	DET
taxlaw-8981	768	58	article	article	NOUN
taxlaw-8981	768	59	’s	’s	PART
taxlaw-8981	768	60	insights	insight	NOUN
taxlaw-8981	768	61	into	into	ADP
taxlaw-8981	768	62	the	the	DET
taxlaw-8981	768	63	cross	cross	ADJ
taxlaw-8981	768	64	-	-	ADJ
taxlaw-8981	768	65	jurisdictional	jurisdictional	ADJ
taxlaw-8981	768	66	impact	impact	NOUN
taxlaw-8981	768	67	of	of	ADP
taxlaw-8981	768	68	states	state	NOUN
taxlaw-8981	768	69	’	'	PUNCT
taxlaw-8981	768	70	tax	tax	NOUN
taxlaw-8981	768	71	election	election	NOUN
taxlaw-8981	768	72	uniformity	uniformity	NOUN
taxlaw-8981	768	73	rules	rule	NOUN
taxlaw-8981	768	74	might	might	AUX
taxlaw-8981	768	75	encourage	encourage	VERB
taxlaw-8981	768	76	action	action	NOUN
taxlaw-8981	768	77	.	.	PUNCT
taxlaw-8981	769	1	perhaps	perhaps	ADV
taxlaw-8981	769	2	a	a	DET
taxlaw-8981	769	3	greater	great	ADJ
taxlaw-8981	769	4	appreciation	appreciation	NOUN
taxlaw-8981	769	5	of	of	ADP
taxlaw-8981	769	6	how	how	SCONJ
taxlaw-8981	769	7	each	each	DET
taxlaw-8981	769	8	regime	regime	NOUN
taxlaw-8981	769	9	’s	’s	PART
taxlaw-8981	769	10	laws	law	NOUN
taxlaw-8981	769	11	affect	affect	VERB
taxlaw-8981	769	12	the	the	DET
taxlaw-8981	769	13	administrability	administrability	NOUN
taxlaw-8981	769	14	of	of	ADP
taxlaw-8981	769	15	the	the	DET
taxlaw-8981	769	16	other	other	ADJ
taxlaw-8981	769	17	’s	’s	PART
taxlaw-8981	769	18	reinforces	reinforce	VERB
taxlaw-8981	769	19	the	the	DET
taxlaw-8981	769	20	existing	exist	VERB
taxlaw-8981	769	21	scholarship	scholarship	NOUN
taxlaw-8981	769	22	encouraging	encourage	VERB
taxlaw-8981	769	23	federal	federal	ADJ
taxlaw-8981	769	24	and	and	CCONJ
taxlaw-8981	769	25	state	state	NOUN
taxlaw-8981	769	26	legislators	legislator	NOUN
taxlaw-8981	769	27	and	and	CCONJ
taxlaw-8981	769	28	administrators	administrator	NOUN
taxlaw-8981	769	29	to	to	ADP
taxlaw-8981	769	30	153	153	NUM
taxlaw-8981	769	31	see	see	NOUN
taxlaw-8981	769	32	supra	supra	PROPN
taxlaw-8981	769	33	notes	note	VERB
taxlaw-8981	769	34	7	7	NUM
taxlaw-8981	769	35	-	-	SYM
taxlaw-8981	769	36	11	11	NUM
taxlaw-8981	769	37	and	and	CCONJ
taxlaw-8981	769	38	accompanying	accompany	VERB
taxlaw-8981	769	39	text	text	NOUN
taxlaw-8981	769	40	.	.	PUNCT
taxlaw-8981	770	1	40	40	NUM
taxlaw-8981	770	2	columbia	columbia	PROPN
taxlaw-8981	770	3	journal	journal	PROPN
taxlaw-8981	770	4	of	of	ADP
taxlaw-8981	770	5	tax	tax	NOUN
taxlaw-8981	770	6	law	law	NOUN
taxlaw-8981	771	1	[	[	X
taxlaw-8981	771	2	vol	vol	NOUN
taxlaw-8981	771	3	:	:	PUNCT
taxlaw-8981	771	4	13:1	13:1	NUM
taxlaw-8981	771	5	collaborate	collaborate	VERB
taxlaw-8981	771	6	on	on	ADP
taxlaw-8981	771	7	enforcement	enforcement	NOUN
taxlaw-8981	771	8	initiatives	initiative	NOUN
taxlaw-8981	771	9	and	and	CCONJ
taxlaw-8981	771	10	on	on	ADP
taxlaw-8981	771	11	tax	tax	NOUN
taxlaw-8981	771	12	law	law	NOUN
taxlaw-8981	771	13	changes	change	NOUN
taxlaw-8981	771	14	that	that	PRON
taxlaw-8981	771	15	advance	advance	VERB
taxlaw-8981	771	16	shared	share	VERB
taxlaw-8981	771	17	policy	policy	NOUN
taxlaw-8981	771	18	objectives.154	objectives.154	VERB
taxlaw-8981	771	19	in	in	ADP
taxlaw-8981	771	20	particular	particular	ADJ
taxlaw-8981	771	21	,	,	PUNCT
taxlaw-8981	771	22	federal	federal	ADJ
taxlaw-8981	771	23	policymakers	policymaker	NOUN
taxlaw-8981	771	24	should	should	AUX
taxlaw-8981	771	25	consider	consider	VERB
taxlaw-8981	771	26	how	how	SCONJ
taxlaw-8981	771	27	states	state	NOUN
taxlaw-8981	771	28	’	'	PUNCT
taxlaw-8981	771	29	tax	tax	NOUN
taxlaw-8981	771	30	election	election	NOUN
taxlaw-8981	771	31	uniformity	uniformity	NOUN
taxlaw-8981	771	32	rules	rule	NOUN
taxlaw-8981	771	33	might	might	AUX
taxlaw-8981	771	34	advance	advance	VERB
taxlaw-8981	771	35	or	or	CCONJ
taxlaw-8981	771	36	hinder	hinder	VERB
taxlaw-8981	771	37	the	the	DET
taxlaw-8981	771	38	federal	federal	ADJ
taxlaw-8981	771	39	policy	policy	NOUN
taxlaw-8981	771	40	objective	objective	NOUN
taxlaw-8981	771	41	(	(	PUNCT
taxlaw-8981	771	42	such	such	ADJ
taxlaw-8981	771	43	as	as	ADP
taxlaw-8981	771	44	simplification	simplification	NOUN
taxlaw-8981	771	45	)	)	PUNCT
taxlaw-8981	771	46	motivating	motivate	VERB
taxlaw-8981	771	47	any	any	DET
taxlaw-8981	771	48	federal	federal	ADJ
taxlaw-8981	771	49	tax	tax	NOUN
taxlaw-8981	771	50	law	law	NOUN
taxlaw-8981	771	51	change	change	NOUN
taxlaw-8981	771	52	.	.	PUNCT
taxlaw-8981	772	1	to	to	ADP
taxlaw-8981	772	2	the	the	DET
taxlaw-8981	772	3	extent	extent	NOUN
taxlaw-8981	772	4	that	that	SCONJ
taxlaw-8981	772	5	states	state	VERB
taxlaw-8981	772	6	’	'	PUNCT
taxlaw-8981	772	7	election	election	NOUN
taxlaw-8981	772	8	uniformity	uniformity	NOUN
taxlaw-8981	772	9	laws	law	NOUN
taxlaw-8981	772	10	are	be	AUX
taxlaw-8981	772	11	likely	likely	ADJ
taxlaw-8981	772	12	to	to	PART
taxlaw-8981	772	13	undermine	undermine	VERB
taxlaw-8981	772	14	the	the	DET
taxlaw-8981	772	15	achievement	achievement	NOUN
taxlaw-8981	772	16	of	of	ADP
taxlaw-8981	772	17	federal	federal	ADJ
taxlaw-8981	772	18	policy	policy	NOUN
taxlaw-8981	772	19	objectives	objective	NOUN
taxlaw-8981	772	20	,	,	PUNCT
taxlaw-8981	772	21	federal	federal	ADJ
taxlaw-8981	772	22	legislators	legislator	NOUN
taxlaw-8981	772	23	could	could	AUX
taxlaw-8981	772	24	also	also	ADV
taxlaw-8981	772	25	work	work	VERB
taxlaw-8981	772	26	with	with	ADP
taxlaw-8981	772	27	state	state	NOUN
taxlaw-8981	772	28	legislators	legislator	NOUN
taxlaw-8981	772	29	to	to	PART
taxlaw-8981	772	30	try	try	VERB
taxlaw-8981	772	31	to	to	PART
taxlaw-8981	772	32	mitigate	mitigate	VERB
taxlaw-8981	772	33	that	that	DET
taxlaw-8981	772	34	effect	effect	NOUN
taxlaw-8981	772	35	.	.	PUNCT
taxlaw-8981	773	1	alternatively	alternatively	ADV
taxlaw-8981	773	2	,	,	PUNCT
taxlaw-8981	773	3	proponents	proponent	NOUN
taxlaw-8981	773	4	of	of	ADP
taxlaw-8981	773	5	the	the	DET
taxlaw-8981	773	6	federal	federal	ADJ
taxlaw-8981	773	7	law	law	NOUN
taxlaw-8981	773	8	change	change	NOUN
taxlaw-8981	773	9	could	could	AUX
taxlaw-8981	773	10	be	be	AUX
taxlaw-8981	773	11	more	more	ADV
taxlaw-8981	773	12	circumspect	circumspect	ADJ
taxlaw-8981	773	13	about	about	ADP
taxlaw-8981	773	14	their	their	PRON
taxlaw-8981	773	15	rhetoric	rhetoric	NOUN
taxlaw-8981	773	16	when	when	SCONJ
taxlaw-8981	773	17	touting	tout	VERB
taxlaw-8981	773	18	the	the	DET
taxlaw-8981	773	19	policy	policy	NOUN
taxlaw-8981	773	20	benefits	benefit	NOUN
taxlaw-8981	773	21	of	of	ADP
taxlaw-8981	773	22	a	a	DET
taxlaw-8981	773	23	change	change	NOUN
taxlaw-8981	773	24	,	,	PUNCT
taxlaw-8981	773	25	as	as	SCONJ
taxlaw-8981	773	26	compared	compare	VERB
taxlaw-8981	773	27	to	to	ADP
taxlaw-8981	773	28	how	how	SCONJ
taxlaw-8981	773	29	tcja	tcja	ADJ
taxlaw-8981	773	30	proponents	proponent	NOUN
taxlaw-8981	773	31	touted	tout	VERB
taxlaw-8981	773	32	the	the	DET
taxlaw-8981	773	33	simplifying	simplifying	NOUN
taxlaw-8981	773	34	effect	effect	NOUN
taxlaw-8981	773	35	of	of	ADP
taxlaw-8981	773	36	the	the	DET
taxlaw-8981	773	37	itemizationrelated	itemizationrelated	ADJ
taxlaw-8981	773	38	changes	change	NOUN
taxlaw-8981	773	39	.	.	PUNCT
taxlaw-8981	774	1	adjustments	adjustment	NOUN
taxlaw-8981	774	2	to	to	ADP
taxlaw-8981	774	3	the	the	DET
taxlaw-8981	774	4	rhetoric	rhetoric	NOUN
taxlaw-8981	774	5	could	could	AUX
taxlaw-8981	774	6	increase	increase	VERB
taxlaw-8981	774	7	the	the	DET
taxlaw-8981	774	8	chances	chance	NOUN
taxlaw-8981	774	9	that	that	SCONJ
taxlaw-8981	774	10	the	the	DET
taxlaw-8981	774	11	taxpayers	taxpayer	NOUN
taxlaw-8981	774	12	’	’	PART
taxlaw-8981	774	13	experiences	experience	NOUN
taxlaw-8981	774	14	match	match	VERB
taxlaw-8981	774	15	the	the	DET
taxlaw-8981	774	16	promises	promise	NOUN
taxlaw-8981	774	17	.	.	PUNCT
taxlaw-8981	775	1	further	far	ADV
taxlaw-8981	775	2	,	,	PUNCT
taxlaw-8981	775	3	to	to	PART
taxlaw-8981	775	4	assist	assist	VERB
taxlaw-8981	775	5	federal	federal	ADJ
taxlaw-8981	775	6	policymakers	policymaker	NOUN
taxlaw-8981	775	7	in	in	ADP
taxlaw-8981	775	8	better	well	ADJ
taxlaw-8981	775	9	understanding	understand	VERB
taxlaw-8981	775	10	the	the	DET
taxlaw-8981	775	11	compliance	compliance	NOUN
taxlaw-8981	775	12	burden	burden	NOUN
taxlaw-8981	775	13	associated	associate	VERB
taxlaw-8981	775	14	with	with	ADP
taxlaw-8981	775	15	the	the	DET
taxlaw-8981	775	16	interaction	interaction	NOUN
taxlaw-8981	775	17	between	between	ADP
taxlaw-8981	775	18	federal	federal	ADJ
taxlaw-8981	775	19	and	and	CCONJ
taxlaw-8981	775	20	state	state	NOUN
taxlaw-8981	775	21	tax	tax	NOUN
taxlaw-8981	775	22	laws	law	NOUN
taxlaw-8981	775	23	,	,	PUNCT
taxlaw-8981	775	24	the	the	DET
taxlaw-8981	775	25	irs	irs	PROPN
taxlaw-8981	775	26	might	might	AUX
taxlaw-8981	775	27	consider	consider	VERB
taxlaw-8981	775	28	adding	add	VERB
taxlaw-8981	775	29	questions	question	NOUN
taxlaw-8981	775	30	to	to	ADP
taxlaw-8981	775	31	the	the	DET
taxlaw-8981	775	32	individual	individual	ADJ
taxlaw-8981	775	33	taxpayer	taxpayer	NOUN
taxlaw-8981	775	34	burden	burden	NOUN
taxlaw-8981	775	35	survey	survey	NOUN
taxlaw-8981	775	36	to	to	PART
taxlaw-8981	775	37	enable	enable	VERB
taxlaw-8981	775	38	them	they	PRON
taxlaw-8981	775	39	to	to	PART
taxlaw-8981	775	40	make	make	VERB
taxlaw-8981	775	41	better	well	ADJ
taxlaw-8981	775	42	predictions	prediction	NOUN
taxlaw-8981	775	43	about	about	ADP
taxlaw-8981	775	44	the	the	DET
taxlaw-8981	775	45	compliance	compliance	NOUN
taxlaw-8981	775	46	burdens	burden	NOUN
taxlaw-8981	775	47	created	create	VERB
taxlaw-8981	775	48	by	by	ADP
taxlaw-8981	775	49	the	the	DET
taxlaw-8981	775	50	interactions	interaction	NOUN
taxlaw-8981	775	51	between	between	ADP
taxlaw-8981	775	52	federal	federal	ADJ
taxlaw-8981	775	53	and	and	CCONJ
taxlaw-8981	775	54	state	state	NOUN
taxlaw-8981	775	55	tax	tax	NOUN
taxlaw-8981	775	56	laws.155	laws.155	DET
taxlaw-8981	775	57	more	more	ADJ
taxlaw-8981	775	58	data	datum	NOUN
taxlaw-8981	775	59	about	about	ADP
taxlaw-8981	775	60	the	the	DET
taxlaw-8981	775	61	taxpayer	taxpayer	NOUN
taxlaw-8981	775	62	burdens	burden	NOUN
taxlaw-8981	775	63	created	create	VERB
taxlaw-8981	775	64	by	by	ADP
taxlaw-8981	775	65	the	the	DET
taxlaw-8981	775	66	such	such	ADJ
taxlaw-8981	775	67	interactions	interaction	NOUN
taxlaw-8981	775	68	could	could	AUX
taxlaw-8981	775	69	inform	inform	VERB
taxlaw-8981	775	70	future	future	ADJ
taxlaw-8981	775	71	decision	decision	NOUN
taxlaw-8981	775	72	-	-	PUNCT
taxlaw-8981	775	73	making	making	NOUN
taxlaw-8981	775	74	,	,	PUNCT
taxlaw-8981	775	75	both	both	CCONJ
taxlaw-8981	775	76	by	by	ADP
taxlaw-8981	775	77	federal	federal	ADJ
taxlaw-8981	775	78	policymakers	policymaker	NOUN
taxlaw-8981	775	79	and	and	CCONJ
taxlaw-8981	775	80	state	state	NOUN
taxlaw-8981	775	81	policymakers	policymaker	NOUN
taxlaw-8981	775	82	.	.	PUNCT
taxlaw-8981	776	1	in	in	ADP
taxlaw-8981	776	2	addition	addition	NOUN
taxlaw-8981	776	3	,	,	PUNCT
taxlaw-8981	776	4	when	when	SCONJ
taxlaw-8981	776	5	state	state	NOUN
taxlaw-8981	776	6	policymakers	policymaker	NOUN
taxlaw-8981	776	7	examine	examine	VERB
taxlaw-8981	776	8	any	any	PRON
taxlaw-8981	776	9	of	of	ADP
taxlaw-8981	776	10	their	their	PRON
taxlaw-8981	776	11	election	election	NOUN
taxlaw-8981	776	12	uniformity	uniformity	NOUN
taxlaw-8981	776	13	rules	rule	NOUN
taxlaw-8981	776	14	and	and	CCONJ
taxlaw-8981	776	15	evaluate	evaluate	VERB
taxlaw-8981	776	16	possible	possible	ADJ
taxlaw-8981	776	17	changes	change	NOUN
taxlaw-8981	776	18	,	,	PUNCT
taxlaw-8981	776	19	they	they	PRON
taxlaw-8981	776	20	should	should	AUX
taxlaw-8981	776	21	carefully	carefully	ADV
taxlaw-8981	776	22	consider	consider	VERB
taxlaw-8981	776	23	the	the	DET
taxlaw-8981	776	24	policy	policy	NOUN
taxlaw-8981	776	25	tradeoffs	tradeoff	NOUN
taxlaw-8981	776	26	that	that	PRON
taxlaw-8981	776	27	their	their	PRON
taxlaw-8981	776	28	choice	choice	NOUN
taxlaw-8981	776	29	of	of	ADP
taxlaw-8981	776	30	uniformity	uniformity	NOUN
taxlaw-8981	776	31	rule	rule	NOUN
taxlaw-8981	776	32	makes.156	makes.156	PROPN
taxlaw-8981	776	33	for	for	ADP
taxlaw-8981	776	34	example	example	NOUN
taxlaw-8981	776	35	,	,	PUNCT
taxlaw-8981	776	36	a	a	DET
taxlaw-8981	776	37	state	state	NOUN
taxlaw-8981	776	38	that	that	PRON
taxlaw-8981	776	39	prioritizes	prioritize	VERB
taxlaw-8981	776	40	administrability	administrability	NOUN
taxlaw-8981	776	41	in	in	ADP
taxlaw-8981	776	42	the	the	DET
taxlaw-8981	776	43	context	context	NOUN
taxlaw-8981	776	44	of	of	ADP
taxlaw-8981	776	45	a	a	DET
taxlaw-8981	776	46	particular	particular	ADJ
taxlaw-8981	776	47	election	election	NOUN
taxlaw-8981	776	48	might	might	AUX
taxlaw-8981	776	49	lean	lean	VERB
taxlaw-8981	776	50	toward	toward	ADP
taxlaw-8981	776	51	requiring	require	VERB
taxlaw-8981	776	52	election	election	NOUN
taxlaw-8981	776	53	uniformity	uniformity	NOUN
taxlaw-8981	776	54	,	,	PUNCT
taxlaw-8981	776	55	but	but	CCONJ
taxlaw-8981	776	56	a	a	DET
taxlaw-8981	776	57	state	state	NOUN
taxlaw-8981	776	58	that	that	PRON
taxlaw-8981	776	59	prioritizes	prioritize	VERB
taxlaw-8981	776	60	state	state	NOUN
taxlaw-8981	776	61	fiscal	fiscal	ADJ
taxlaw-8981	776	62	sovereignty	sovereignty	NOUN
taxlaw-8981	776	63	in	in	ADP
taxlaw-8981	776	64	that	that	DET
taxlaw-8981	776	65	context	context	NOUN
taxlaw-8981	776	66	might	might	AUX
taxlaw-8981	776	67	lean	lean	VERB
taxlaw-8981	776	68	toward	toward	ADP
taxlaw-8981	776	69	allowing	allow	VERB
taxlaw-8981	776	70	independent	independent	ADJ
taxlaw-8981	776	71	elections.157	elections.157	NOUN
taxlaw-8981	776	72	further	far	ADV
taxlaw-8981	776	73	,	,	PUNCT
taxlaw-8981	776	74	state	state	NOUN
taxlaw-8981	776	75	policymakers	policymaker	NOUN
taxlaw-8981	776	76	could	could	AUX
taxlaw-8981	776	77	pay	pay	VERB
taxlaw-8981	776	78	more	more	ADJ
taxlaw-8981	776	79	attention	attention	NOUN
taxlaw-8981	776	80	to	to	ADP
taxlaw-8981	776	81	proposed	propose	VERB
taxlaw-8981	776	82	federal	federal	ADJ
taxlaw-8981	776	83	tax	tax	NOUN
taxlaw-8981	776	84	changes	change	NOUN
taxlaw-8981	776	85	(	(	PUNCT
taxlaw-8981	776	86	particularly	particularly	ADV
taxlaw-8981	776	87	those	those	PRON
taxlaw-8981	776	88	touted	tout	VERB
taxlaw-8981	776	89	as	as	ADP
taxlaw-8981	776	90	simplifying	simplify	VERB
taxlaw-8981	776	91	)	)	PUNCT
taxlaw-8981	776	92	that	that	SCONJ
taxlaw-8981	776	93	,	,	PUNCT
taxlaw-8981	776	94	when	when	SCONJ
taxlaw-8981	776	95	coupled	couple	VERB
taxlaw-8981	776	96	with	with	ADP
taxlaw-8981	776	97	the	the	DET
taxlaw-8981	776	98	state	state	NOUN
taxlaw-8981	776	99	’s	’s	PART
taxlaw-8981	776	100	election	election	NOUN
taxlaw-8981	776	101	uniformity	uniformity	NOUN
taxlaw-8981	776	102	rules	rule	NOUN
taxlaw-8981	776	103	,	,	PUNCT
taxlaw-8981	776	104	are	be	AUX
taxlaw-8981	776	105	likely	likely	ADJ
taxlaw-8981	776	106	to	to	PART
taxlaw-8981	776	107	materially	materially	ADV
taxlaw-8981	776	108	increase	increase	VERB
taxlaw-8981	776	109	state	state	NOUN
taxlaw-8981	776	110	-	-	PUNCT
taxlaw-8981	776	111	level	level	NOUN
taxlaw-8981	776	112	administration	administration	NOUN
taxlaw-8981	776	113	costs	cost	NOUN
taxlaw-8981	776	114	.	.	PUNCT
taxlaw-8981	777	1	this	this	PRON
taxlaw-8981	777	2	could	could	AUX
taxlaw-8981	777	3	lead	lead	VERB
taxlaw-8981	777	4	state	state	NOUN
taxlaw-8981	777	5	policymakers	policymaker	NOUN
taxlaw-8981	777	6	to	to	PART
taxlaw-8981	777	7	become	become	VERB
taxlaw-8981	777	8	more	more	ADV
taxlaw-8981	777	9	vocal	vocal	ADJ
taxlaw-8981	777	10	about	about	ADP
taxlaw-8981	777	11	sharing	share	VERB
taxlaw-8981	777	12	any	any	DET
taxlaw-8981	777	13	concerns	concern	NOUN
taxlaw-8981	777	14	regarding	regard	VERB
taxlaw-8981	777	15	those	those	DET
taxlaw-8981	777	16	proposed	propose	VERB
taxlaw-8981	777	17	changes	change	NOUN
taxlaw-8981	777	18	with	with	ADP
taxlaw-8981	777	19	federal	federal	ADJ
taxlaw-8981	777	20	legislators.158	legislators.158	PROPN
taxlaw-8981	777	21	state	state	NOUN
taxlaw-8981	777	22	legislators	legislator	NOUN
taxlaw-8981	777	23	could	could	AUX
taxlaw-8981	777	24	also	also	ADV
taxlaw-8981	777	25	try	try	VERB
taxlaw-8981	777	26	to	to	PART
taxlaw-8981	777	27	measure	measure	VERB
taxlaw-8981	777	28	the	the	DET
taxlaw-8981	777	29	complexity	complexity	NOUN
taxlaw-8981	777	30	that	that	PRON
taxlaw-8981	777	31	arises	arise	VERB
taxlaw-8981	777	32	154	154	NUM
taxlaw-8981	777	33	see	see	NOUN
taxlaw-8981	777	34	duncan	duncan	PROPN
taxlaw-8981	777	35	&	&	CCONJ
taxlaw-8981	777	36	luna	luna	PROPN
taxlaw-8981	777	37	,	,	PUNCT
taxlaw-8981	777	38	note	note	VERB
taxlaw-8981	777	39	11	11	NUM
taxlaw-8981	777	40	,	,	PUNCT
taxlaw-8981	777	41	at	at	ADP
taxlaw-8981	777	42	663	663	NUM
taxlaw-8981	777	43	;	;	PUNCT
taxlaw-8981	777	44	gravelle	gravelle	NOUN
taxlaw-8981	777	45	&	&	CCONJ
taxlaw-8981	777	46	gravelle	gravelle	PROPN
taxlaw-8981	777	47	,	,	PUNCT
taxlaw-8981	777	48	supra	supra	PROPN
taxlaw-8981	777	49	note	note	NOUN
taxlaw-8981	777	50	7	7	NUM
taxlaw-8981	777	51	,	,	PUNCT
taxlaw-8981	777	52	at	at	ADP
taxlaw-8981	777	53	643	643	NUM
taxlaw-8981	777	54	(	(	PUNCT
taxlaw-8981	777	55	discussing	discuss	VERB
taxlaw-8981	777	56	a	a	DET
taxlaw-8981	777	57	collaborative	collaborative	ADJ
taxlaw-8981	777	58	proposal	proposal	NOUN
taxlaw-8981	777	59	intended	intend	VERB
taxlaw-8981	777	60	to	to	PART
taxlaw-8981	777	61	achieve	achieve	VERB
taxlaw-8981	777	62	“	"	PUNCT
taxlaw-8981	777	63	substantial	substantial	ADJ
taxlaw-8981	777	64	savings	saving	NOUN
taxlaw-8981	777	65	in	in	ADP
taxlaw-8981	777	66	tax	tax	NOUN
taxlaw-8981	777	67	administration	administration	NOUN
taxlaw-8981	777	68	as	as	ADV
taxlaw-8981	777	69	well	well	ADV
taxlaw-8981	777	70	as	as	ADP
taxlaw-8981	777	71	compliance	compliance	NOUN
taxlaw-8981	777	72	by	by	ADP
taxlaw-8981	777	73	taxpayers	taxpayer	NOUN
taxlaw-8981	777	74	and	and	CCONJ
taxlaw-8981	777	75	resolution	resolution	NOUN
taxlaw-8981	777	76	of	of	ADP
taxlaw-8981	777	77	issues	issue	NOUN
taxlaw-8981	777	78	in	in	ADP
taxlaw-8981	777	79	the	the	DET
taxlaw-8981	777	80	courts	court	NOUN
taxlaw-8981	777	81	”	"	PUNCT
taxlaw-8981	777	82	)	)	PUNCT
taxlaw-8981	777	83	;	;	PUNCT
taxlaw-8981	777	84	scharff	scharff	VERB
taxlaw-8981	777	85	,	,	PUNCT
taxlaw-8981	777	86	supra	supra	PROPN
taxlaw-8981	777	87	note	note	NOUN
taxlaw-8981	777	88	11	11	NUM
taxlaw-8981	777	89	,	,	PUNCT
taxlaw-8981	777	90	at	at	ADP
taxlaw-8981	777	91	(	(	PUNCT
taxlaw-8981	777	92	advocating	advocate	VERB
taxlaw-8981	777	93	for	for	ADP
taxlaw-8981	777	94	more	more	ADJ
taxlaw-8981	777	95	fed	fed	ADJ
taxlaw-8981	777	96	/	/	SYM
taxlaw-8981	777	97	state	state	NOUN
taxlaw-8981	777	98	tax	tax	NOUN
taxlaw-8981	777	99	cooperativity	cooperativity	NOUN
taxlaw-8981	777	100	in	in	ADP
taxlaw-8981	777	101	general	general	ADJ
taxlaw-8981	777	102	,	,	PUNCT
taxlaw-8981	777	103	not	not	PART
taxlaw-8981	777	104	just	just	ADV
taxlaw-8981	777	105	in	in	ADP
taxlaw-8981	777	106	the	the	DET
taxlaw-8981	777	107	context	context	NOUN
taxlaw-8981	777	108	of	of	ADP
taxlaw-8981	777	109	federal	federal	ADJ
taxlaw-8981	777	110	changes	change	NOUN
taxlaw-8981	777	111	)	)	PUNCT
taxlaw-8981	777	112	.	.	PUNCT
taxlaw-8981	778	1	155	155	NUM
taxlaw-8981	778	2	see	see	VERB
taxlaw-8981	778	3	supra	supra	PROPN
taxlaw-8981	778	4	notes	note	VERB
taxlaw-8981	778	5	58	58	NUM
taxlaw-8981	778	6	-	-	SYM
taxlaw-8981	778	7	62	62	NUM
taxlaw-8981	778	8	and	and	CCONJ
taxlaw-8981	778	9	accompanying	accompany	VERB
taxlaw-8981	778	10	text	text	NOUN
taxlaw-8981	778	11	(	(	PUNCT
taxlaw-8981	778	12	discussing	discuss	VERB
taxlaw-8981	778	13	the	the	DET
taxlaw-8981	778	14	irs	irs	PROPN
taxlaw-8981	778	15	’s	’s	PART
taxlaw-8981	778	16	income	income	NOUN
taxlaw-8981	778	17	taxpayer	taxpayer	PROPN
taxlaw-8981	778	18	burden	burden	NOUN
taxlaw-8981	778	19	model	model	NOUN
taxlaw-8981	778	20	and	and	CCONJ
taxlaw-8981	778	21	the	the	DET
taxlaw-8981	778	22	survey	survey	NOUN
taxlaw-8981	778	23	on	on	ADP
taxlaw-8981	778	24	which	which	PRON
taxlaw-8981	778	25	it	it	PRON
taxlaw-8981	778	26	relies	rely	VERB
taxlaw-8981	778	27	)	)	PUNCT
taxlaw-8981	778	28	.	.	PUNCT
taxlaw-8981	779	1	the	the	DET
taxlaw-8981	779	2	itb	itb	NOUN
taxlaw-8981	779	3	survey	survey	NOUN
taxlaw-8981	779	4	currently	currently	ADV
taxlaw-8981	779	5	asks	ask	VERB
taxlaw-8981	779	6	for	for	ADP
taxlaw-8981	779	7	record	record	NOUN
taxlaw-8981	779	8	-	-	PUNCT
taxlaw-8981	779	9	keeping	keep	VERB
taxlaw-8981	779	10	burden	burden	NOUN
taxlaw-8981	779	11	and	and	CCONJ
taxlaw-8981	779	12	out	out	ADP
taxlaw-8981	779	13	-	-	PUNCT
taxlaw-8981	779	14	of	of	ADP
taxlaw-8981	779	15	-	-	PUNCT
taxlaw-8981	779	16	pocket	pocket	NOUN
taxlaw-8981	779	17	-	-	PUNCT
taxlaw-8981	779	18	cost	cost	NOUN
taxlaw-8981	779	19	information	information	NOUN
taxlaw-8981	779	20	explicitly	explicitly	ADV
taxlaw-8981	779	21	excluding	exclude	VERB
taxlaw-8981	779	22	any	any	DET
taxlaw-8981	779	23	such	such	ADJ
taxlaw-8981	779	24	burdens	burden	NOUN
taxlaw-8981	779	25	arising	arise	VERB
taxlaw-8981	779	26	from	from	ADP
taxlaw-8981	779	27	state	state	NOUN
taxlaw-8981	779	28	and	and	CCONJ
taxlaw-8981	779	29	local	local	ADJ
taxlaw-8981	779	30	taxes	taxis	NOUN
taxlaw-8981	779	31	.	.	PUNCT
taxlaw-8981	780	1	the	the	DET
taxlaw-8981	780	2	survey	survey	NOUN
taxlaw-8981	780	3	could	could	AUX
taxlaw-8981	780	4	be	be	AUX
taxlaw-8981	780	5	modified	modify	VERB
taxlaw-8981	780	6	,	,	PUNCT
taxlaw-8981	780	7	for	for	ADP
taxlaw-8981	780	8	example	example	NOUN
taxlaw-8981	780	9	,	,	PUNCT
taxlaw-8981	780	10	to	to	PART
taxlaw-8981	780	11	ask	ask	VERB
taxlaw-8981	780	12	about	about	ADP
taxlaw-8981	780	13	those	those	PRON
taxlaw-8981	780	14	separately	separately	ADV
taxlaw-8981	780	15	or	or	CCONJ
taxlaw-8981	780	16	to	to	PART
taxlaw-8981	780	17	ask	ask	VERB
taxlaw-8981	780	18	for	for	ADP
taxlaw-8981	780	19	taxpayer	taxpayer	NOUN
taxlaw-8981	780	20	estimates	estimate	NOUN
taxlaw-8981	780	21	about	about	ADP
taxlaw-8981	780	22	burdens	burden	NOUN
taxlaw-8981	780	23	and	and	CCONJ
taxlaw-8981	780	24	costs	cost	NOUN
taxlaw-8981	780	25	both	both	PRON
taxlaw-8981	780	26	with	with	ADP
taxlaw-8981	780	27	and	and	CCONJ
taxlaw-8981	780	28	without	without	ADP
taxlaw-8981	780	29	the	the	DET
taxlaw-8981	780	30	state	state	NOUN
taxlaw-8981	780	31	/	/	SYM
taxlaw-8981	780	32	local	local	ADJ
taxlaw-8981	780	33	considerations	consideration	NOUN
taxlaw-8981	780	34	.	.	PUNCT
taxlaw-8981	781	1	156	156	NUM
taxlaw-8981	781	2	some	some	DET
taxlaw-8981	781	3	states	state	NOUN
taxlaw-8981	781	4	already	already	ADV
taxlaw-8981	781	5	do	do	VERB
taxlaw-8981	781	6	this	this	PRON
taxlaw-8981	781	7	to	to	ADP
taxlaw-8981	781	8	some	some	DET
taxlaw-8981	781	9	extent	extent	NOUN
taxlaw-8981	781	10	.	.	PUNCT
taxlaw-8981	782	1	see	see	VERB
taxlaw-8981	782	2	,	,	PUNCT
taxlaw-8981	782	3	e.g.	e.g.	ADV
taxlaw-8981	782	4	,	,	PUNCT
taxlaw-8981	782	5	auxier	auxier	NOUN
taxlaw-8981	782	6	&	&	CCONJ
taxlaw-8981	782	7	rueben	rueben	PROPN
taxlaw-8981	782	8	,	,	PUNCT
taxlaw-8981	782	9	supra	supra	PROPN
taxlaw-8981	782	10	note	note	NOUN
taxlaw-8981	782	11	12	12	NUM
taxlaw-8981	782	12	(	(	PUNCT
taxlaw-8981	782	13	kansas	kansas	PROPN
taxlaw-8981	782	14	considering	consider	VERB
taxlaw-8981	782	15	administrability	administrability	NOUN
taxlaw-8981	782	16	issues	issue	NOUN
taxlaw-8981	782	17	)	)	PUNCT
taxlaw-8981	782	18	.	.	PUNCT
taxlaw-8981	783	1	157	157	NUM
taxlaw-8981	783	2	see	see	VERB
taxlaw-8981	783	3	mason	mason	PROPN
taxlaw-8981	783	4	,	,	PUNCT
taxlaw-8981	783	5	supra	supra	PROPN
taxlaw-8981	783	6	note	note	PROPN
taxlaw-8981	783	7	7	7	NUM
taxlaw-8981	783	8	(	(	PUNCT
taxlaw-8981	783	9	discussing	discuss	VERB
taxlaw-8981	783	10	different	different	ADJ
taxlaw-8981	783	11	policy	policy	NOUN
taxlaw-8981	783	12	considerations	consideration	NOUN
taxlaw-8981	783	13	that	that	PRON
taxlaw-8981	783	14	motivate	motivate	VERB
taxlaw-8981	783	15	statelevel	statelevel	NOUN
taxlaw-8981	783	16	choices	choice	NOUN
taxlaw-8981	783	17	)	)	PUNCT
taxlaw-8981	783	18	.	.	PUNCT
taxlaw-8981	784	1	158	158	NUM
taxlaw-8981	784	2	see	see	VERB
taxlaw-8981	784	3	gravelle	gravelle	NOUN
taxlaw-8981	784	4	&	&	CCONJ
taxlaw-8981	784	5	gravelle	gravelle	PROPN
taxlaw-8981	784	6	,	,	PUNCT
taxlaw-8981	784	7	supra	supra	PROPN
taxlaw-8981	784	8	note	note	NOUN
taxlaw-8981	784	9	7	7	NUM
taxlaw-8981	784	10	,	,	PUNCT
taxlaw-8981	784	11	at	at	ADP
taxlaw-8981	784	12	646	646	NUM
taxlaw-8981	784	13	(	(	PUNCT
taxlaw-8981	784	14	encouraging	encourage	VERB
taxlaw-8981	784	15	states	state	NOUN
taxlaw-8981	784	16	to	to	PART
taxlaw-8981	784	17	pursue	pursue	VERB
taxlaw-8981	784	18	“	"	PUNCT
taxlaw-8981	784	19	greater	great	ADJ
taxlaw-8981	784	20	vigilance	vigilance	NOUN
taxlaw-8981	784	21	regarding	regard	VERB
taxlaw-8981	784	22	issues	issue	NOUN
taxlaw-8981	784	23	under	under	ADP
taxlaw-8981	784	24	discussion	discussion	NOUN
taxlaw-8981	784	25	at	at	ADP
taxlaw-8981	784	26	the	the	DET
taxlaw-8981	784	27	federal	federal	ADJ
taxlaw-8981	784	28	level	level	NOUN
taxlaw-8981	784	29	that	that	PRON
taxlaw-8981	784	30	do	do	AUX
taxlaw-8981	784	31	not	not	PART
taxlaw-8981	784	32	appear	appear	VERB
taxlaw-8981	784	33	to	to	PART
taxlaw-8981	784	34	have	have	VERB
taxlaw-8981	784	35	a	a	DET
taxlaw-8981	784	36	direct	direct	ADJ
taxlaw-8981	784	37	impact”—more	impact”—more	PUNCT
taxlaw-8981	784	38	revenue	revenue	NOUN
taxlaw-8981	784	39	focused	focused	ADJ
taxlaw-8981	784	40	,	,	PUNCT
taxlaw-8981	784	41	but	but	CCONJ
taxlaw-8981	784	42	equally	equally	ADV
taxlaw-8981	784	43	applicable	applicable	ADJ
taxlaw-8981	784	44	for	for	ADP
taxlaw-8981	784	45	simplicity	simplicity	NOUN
taxlaw-8981	784	46	concerns	concern	NOUN
taxlaw-8981	784	47	)	)	PUNCT
taxlaw-8981	784	48	.	.	PUNCT
taxlaw-8981	785	1	2021	2021	NUM
taxlaw-8981	785	2	]	]	PUNCT
taxlaw-8981	785	3	taxpayer	taxpayer	NOUN
taxlaw-8981	785	4	choices	choice	NOUN
taxlaw-8981	785	5	41	41	NUM
taxlaw-8981	785	6	for	for	ADP
taxlaw-8981	785	7	taxpayers	taxpayer	NOUN
taxlaw-8981	785	8	and	and	CCONJ
taxlaw-8981	785	9	administrators	administrator	NOUN
taxlaw-8981	785	10	from	from	ADP
taxlaw-8981	785	11	their	their	PRON
taxlaw-8981	785	12	existing	exist	VERB
taxlaw-8981	785	13	election	election	NOUN
taxlaw-8981	785	14	uniformity	uniformity	NOUN
taxlaw-8981	785	15	laws	law	NOUN
taxlaw-8981	785	16	to	to	PART
taxlaw-8981	785	17	give	give	VERB
taxlaw-8981	785	18	them	they	PRON
taxlaw-8981	785	19	more	more	ADJ
taxlaw-8981	785	20	information	information	NOUN
taxlaw-8981	785	21	about	about	ADP
taxlaw-8981	785	22	these	these	DET
taxlaw-8981	785	23	state	state	NOUN
taxlaw-8981	785	24	-	-	PUNCT
taxlaw-8981	785	25	level	level	NOUN
taxlaw-8981	785	26	rules	rule	NOUN
taxlaw-8981	785	27	.	.	PUNCT
taxlaw-8981	786	1	conclusion	conclusion	NOUN
taxlaw-8981	786	2	states	state	NOUN
taxlaw-8981	786	3	’	'	PUNCT
taxlaw-8981	786	4	tax	tax	NOUN
taxlaw-8981	786	5	election	election	NOUN
taxlaw-8981	786	6	uniformity	uniformity	NOUN
taxlaw-8981	786	7	rules	rule	NOUN
taxlaw-8981	786	8	should	should	AUX
taxlaw-8981	786	9	be	be	AUX
taxlaw-8981	786	10	considered	consider	VERB
taxlaw-8981	786	11	in	in	ADP
taxlaw-8981	786	12	the	the	DET
taxlaw-8981	786	13	policy	policy	NOUN
taxlaw-8981	786	14	analysis	analysis	NOUN
taxlaw-8981	786	15	of	of	ADP
taxlaw-8981	786	16	any	any	DET
taxlaw-8981	786	17	federal	federal	ADJ
taxlaw-8981	786	18	or	or	CCONJ
taxlaw-8981	786	19	state	state	NOUN
taxlaw-8981	786	20	tax	tax	NOUN
taxlaw-8981	786	21	law	law	NOUN
taxlaw-8981	786	22	change	change	NOUN
taxlaw-8981	786	23	that	that	PRON
taxlaw-8981	786	24	relates	relate	VERB
taxlaw-8981	786	25	to	to	ADP
taxlaw-8981	786	26	a	a	DET
taxlaw-8981	786	27	tax	tax	NOUN
taxlaw-8981	786	28	election	election	NOUN
taxlaw-8981	786	29	.	.	PUNCT
taxlaw-8981	787	1	otherwise	otherwise	ADV
taxlaw-8981	787	2	,	,	PUNCT
taxlaw-8981	787	3	the	the	DET
taxlaw-8981	787	4	implications	implication	NOUN
taxlaw-8981	787	5	of	of	ADP
taxlaw-8981	787	6	that	that	DET
taxlaw-8981	787	7	change	change	NOUN
taxlaw-8981	787	8	can	can	AUX
taxlaw-8981	787	9	not	not	PART
taxlaw-8981	787	10	be	be	AUX
taxlaw-8981	787	11	fully	fully	ADV
taxlaw-8981	787	12	understood	understand	VERB
taxlaw-8981	787	13	.	.	PUNCT
taxlaw-8981	788	1	however	however	ADV
taxlaw-8981	788	2	,	,	PUNCT
taxlaw-8981	788	3	exactly	exactly	ADV
taxlaw-8981	788	4	what	what	PRON
taxlaw-8981	788	5	that	that	DET
taxlaw-8981	788	6	consideration	consideration	NOUN
taxlaw-8981	788	7	should	should	AUX
taxlaw-8981	788	8	entail	entail	VERB
taxlaw-8981	788	9	,	,	PUNCT
taxlaw-8981	788	10	how	how	SCONJ
taxlaw-8981	788	11	much	much	ADJ
taxlaw-8981	788	12	weight	weight	NOUN
taxlaw-8981	788	13	those	those	DET
taxlaw-8981	788	14	considerations	consideration	NOUN
taxlaw-8981	788	15	should	should	AUX
taxlaw-8981	788	16	be	be	AUX
taxlaw-8981	788	17	given	give	VERB
taxlaw-8981	788	18	,	,	PUNCT
taxlaw-8981	788	19	and	and	CCONJ
taxlaw-8981	788	20	what	what	DET
taxlaw-8981	788	21	additional	additional	ADJ
taxlaw-8981	788	22	actions	action	NOUN
taxlaw-8981	788	23	federal	federal	ADJ
taxlaw-8981	788	24	and	and	CCONJ
taxlaw-8981	788	25	state	state	NOUN
taxlaw-8981	788	26	policymakers	policymaker	NOUN
taxlaw-8981	788	27	should	should	AUX
taxlaw-8981	788	28	take	take	VERB
taxlaw-8981	788	29	in	in	ADP
taxlaw-8981	788	30	light	light	NOUN
taxlaw-8981	788	31	of	of	ADP
taxlaw-8981	788	32	those	those	DET
taxlaw-8981	788	33	considerations	consideration	NOUN
taxlaw-8981	788	34	are	be	AUX
taxlaw-8981	788	35	all	all	PRON
taxlaw-8981	788	36	normative	normative	ADJ
taxlaw-8981	788	37	questions	question	NOUN
taxlaw-8981	788	38	that	that	PRON
taxlaw-8981	788	39	merit	merit	VERB
taxlaw-8981	788	40	a	a	DET
taxlaw-8981	788	41	separate	separate	ADJ
taxlaw-8981	788	42	article	article	NOUN
taxlaw-8981	788	43	.	.	PUNCT
taxlaw-8981	789	1	some	some	DET
taxlaw-8981	789	2	possible	possible	ADJ
taxlaw-8981	789	3	ideas	idea	NOUN
taxlaw-8981	789	4	are	be	AUX
taxlaw-8981	789	5	mentioned	mention	VERB
taxlaw-8981	789	6	above	above	ADV
taxlaw-8981	789	7	,	,	PUNCT
taxlaw-8981	789	8	but	but	CCONJ
taxlaw-8981	789	9	recommendations	recommendation	NOUN
taxlaw-8981	789	10	might	might	AUX
taxlaw-8981	789	11	be	be	AUX
taxlaw-8981	789	12	contentious	contentious	ADJ
taxlaw-8981	789	13	.	.	PUNCT
taxlaw-8981	790	1	federal	federal	ADJ
taxlaw-8981	790	2	policymakers	policymaker	NOUN
taxlaw-8981	790	3	might	might	AUX
taxlaw-8981	790	4	argue	argue	VERB
taxlaw-8981	790	5	,	,	PUNCT
taxlaw-8981	790	6	for	for	ADP
taxlaw-8981	790	7	example	example	NOUN
taxlaw-8981	790	8	,	,	PUNCT
taxlaw-8981	790	9	that	that	SCONJ
taxlaw-8981	790	10	the	the	DET
taxlaw-8981	790	11	additional	additional	ADJ
taxlaw-8981	790	12	complexity	complexity	NOUN
taxlaw-8981	790	13	taxpayers	taxpayer	NOUN
taxlaw-8981	790	14	and	and	CCONJ
taxlaw-8981	790	15	state	state	NOUN
taxlaw-8981	790	16	tax	tax	NOUN
taxlaw-8981	790	17	authorities	authority	NOUN
taxlaw-8981	790	18	experience	experience	VERB
taxlaw-8981	790	19	because	because	SCONJ
taxlaw-8981	790	20	of	of	ADP
taxlaw-8981	790	21	a	a	DET
taxlaw-8981	790	22	state	state	NOUN
taxlaw-8981	790	23	’s	’s	PART
taxlaw-8981	790	24	itemization	itemization	NOUN
taxlaw-8981	790	25	uniformity	uniformity	NOUN
taxlaw-8981	790	26	laws	law	NOUN
taxlaw-8981	790	27	is	be	AUX
taxlaw-8981	790	28	the	the	DET
taxlaw-8981	790	29	fault	fault	NOUN
taxlaw-8981	790	30	of	of	ADP
taxlaw-8981	790	31	state	state	NOUN
taxlaw-8981	790	32	policymakers	policymaker	NOUN
taxlaw-8981	790	33	and	and	CCONJ
taxlaw-8981	790	34	should	should	AUX
taxlaw-8981	790	35	be	be	AUX
taxlaw-8981	790	36	addressed	address	VERB
taxlaw-8981	790	37	by	by	ADP
taxlaw-8981	790	38	them	they	PRON
taxlaw-8981	790	39	.	.	PUNCT
taxlaw-8981	791	1	on	on	ADP
taxlaw-8981	791	2	the	the	DET
taxlaw-8981	791	3	other	other	ADJ
taxlaw-8981	791	4	hand	hand	NOUN
taxlaw-8981	791	5	,	,	PUNCT
taxlaw-8981	791	6	state	state	NOUN
taxlaw-8981	791	7	policymakers	policymaker	NOUN
taxlaw-8981	791	8	might	might	AUX
taxlaw-8981	791	9	argue	argue	VERB
taxlaw-8981	791	10	that	that	SCONJ
taxlaw-8981	791	11	the	the	DET
taxlaw-8981	791	12	additional	additional	ADJ
taxlaw-8981	791	13	complexity	complexity	NOUN
taxlaw-8981	791	14	for	for	ADP
taxlaw-8981	791	15	taxpayers	taxpayer	NOUN
taxlaw-8981	791	16	and	and	CCONJ
taxlaw-8981	791	17	state	state	NOUN
taxlaw-8981	791	18	tax	tax	NOUN
taxlaw-8981	791	19	authorities	authority	NOUN
taxlaw-8981	791	20	is	be	AUX
taxlaw-8981	791	21	caused	cause	VERB
taxlaw-8981	791	22	by	by	ADP
taxlaw-8981	791	23	,	,	PUNCT
taxlaw-8981	791	24	and	and	CCONJ
taxlaw-8981	791	25	should	should	AUX
taxlaw-8981	791	26	be	be	AUX
taxlaw-8981	791	27	addressed	address	VERB
taxlaw-8981	791	28	by	by	ADP
taxlaw-8981	791	29	,	,	PUNCT
taxlaw-8981	791	30	federal	federal	ADJ
taxlaw-8981	791	31	policymakers	policymaker	NOUN
taxlaw-8981	791	32	who	who	PRON
taxlaw-8981	791	33	know	know	VERB
taxlaw-8981	791	34	that	that	SCONJ
taxlaw-8981	791	35	state	state	NOUN
taxlaw-8981	791	36	tax	tax	NOUN
taxlaw-8981	791	37	laws	law	NOUN
taxlaw-8981	791	38	are	be	AUX
taxlaw-8981	791	39	generally	generally	ADV
taxlaw-8981	791	40	based	base	VERB
taxlaw-8981	791	41	on	on	ADP
taxlaw-8981	791	42	federal	federal	ADJ
taxlaw-8981	791	43	tax	tax	NOUN
taxlaw-8981	791	44	laws	law	NOUN
taxlaw-8981	791	45	and	and	CCONJ
taxlaw-8981	791	46	who	who	PRON
taxlaw-8981	791	47	nevertheless	nevertheless	ADV
taxlaw-8981	791	48	repeatedly	repeatedly	ADV
taxlaw-8981	791	49	change	change	VERB
taxlaw-8981	791	50	federal	federal	ADJ
taxlaw-8981	791	51	tax	tax	NOUN
taxlaw-8981	791	52	laws	law	NOUN
taxlaw-8981	791	53	with	with	ADP
taxlaw-8981	791	54	little	little	ADJ
taxlaw-8981	791	55	regard	regard	NOUN
taxlaw-8981	791	56	for	for	ADP
taxlaw-8981	791	57	the	the	DET
taxlaw-8981	791	58	complexity	complexity	NOUN
taxlaw-8981	791	59	that	that	PRON
taxlaw-8981	791	60	ripples	ripple	VERB
taxlaw-8981	791	61	through	through	ADP
taxlaw-8981	791	62	the	the	DET
taxlaw-8981	791	63	state	state	NOUN
taxlaw-8981	791	64	tax	tax	NOUN
taxlaw-8981	791	65	system	system	NOUN
taxlaw-8981	791	66	.	.	PUNCT
taxlaw-8981	792	1	yet	yet	ADV
taxlaw-8981	792	2	,	,	PUNCT
taxlaw-8981	792	3	taxpayers	taxpayer	NOUN
taxlaw-8981	792	4	might	might	AUX
taxlaw-8981	792	5	struggle	struggle	VERB
taxlaw-8981	792	6	to	to	PART
taxlaw-8981	792	7	disaggregate	disaggregate	VERB
taxlaw-8981	792	8	which	which	PRON
taxlaw-8981	792	9	complexities	complexity	NOUN
taxlaw-8981	792	10	are	be	AUX
taxlaw-8981	792	11	attributable	attributable	ADJ
taxlaw-8981	792	12	to	to	ADP
taxlaw-8981	792	13	the	the	DET
taxlaw-8981	792	14	federal	federal	ADJ
taxlaw-8981	792	15	income	income	NOUN
taxlaw-8981	792	16	tax	tax	NOUN
taxlaw-8981	792	17	regime	regime	NOUN
taxlaw-8981	792	18	and	and	CCONJ
taxlaw-8981	792	19	which	which	PRON
taxlaw-8981	792	20	are	be	AUX
taxlaw-8981	792	21	attributable	attributable	ADJ
taxlaw-8981	792	22	to	to	ADP
taxlaw-8981	792	23	the	the	DET
taxlaw-8981	792	24	state	state	NOUN
taxlaw-8981	792	25	income	income	NOUN
taxlaw-8981	792	26	tax	tax	NOUN
taxlaw-8981	792	27	regime	regime	NOUN
taxlaw-8981	792	28	.	.	PUNCT
taxlaw-8981	793	1	and	and	CCONJ
taxlaw-8981	793	2	if	if	SCONJ
taxlaw-8981	793	3	taxpayers	taxpayer	NOUN
taxlaw-8981	793	4	are	be	AUX
taxlaw-8981	793	5	promised	promise	VERB
taxlaw-8981	793	6	a	a	DET
taxlaw-8981	793	7	particular	particular	ADJ
taxlaw-8981	793	8	policy	policy	NOUN
taxlaw-8981	793	9	result	result	NOUN
taxlaw-8981	793	10	(	(	PUNCT
taxlaw-8981	793	11	such	such	ADJ
taxlaw-8981	793	12	as	as	ADP
taxlaw-8981	793	13	simplification	simplification	NOUN
taxlaw-8981	793	14	)	)	PUNCT
taxlaw-8981	793	15	but	but	CCONJ
taxlaw-8981	793	16	do	do	AUX
taxlaw-8981	793	17	not	not	PART
taxlaw-8981	793	18	experience	experience	VERB
taxlaw-8981	793	19	it	it	PRON
taxlaw-8981	793	20	,	,	PUNCT
taxlaw-8981	793	21	that	that	PRON
taxlaw-8981	793	22	may	may	AUX
taxlaw-8981	793	23	harm	harm	VERB
taxlaw-8981	793	24	tax	tax	NOUN
taxlaw-8981	793	25	morale	morale	NOUN
taxlaw-8981	793	26	and	and	CCONJ
taxlaw-8981	793	27	may	may	AUX
taxlaw-8981	793	28	undermine	undermine	VERB
taxlaw-8981	793	29	their	their	PRON
taxlaw-8981	793	30	faith	faith	NOUN
taxlaw-8981	793	31	in	in	ADP
taxlaw-8981	793	32	the	the	DET
taxlaw-8981	793	33	tax	tax	NOUN
taxlaw-8981	793	34	system(s	system(s	NOUN
taxlaw-8981	793	35	)	)	PUNCT
taxlaw-8981	793	36	or	or	CCONJ
taxlaw-8981	793	37	in	in	ADP
taxlaw-8981	793	38	political	political	ADJ
taxlaw-8981	793	39	leaders	leader	NOUN
taxlaw-8981	793	40	more	more	ADJ
taxlaw-8981	793	41	generally159	generally159	NOUN
taxlaw-8981	793	42	—	—	PUNCT
taxlaw-8981	793	43	regardless	regardless	ADV
taxlaw-8981	793	44	of	of	ADP
taxlaw-8981	793	45	whether	whether	SCONJ
taxlaw-8981	793	46	federal	federal	ADJ
taxlaw-8981	793	47	or	or	CCONJ
taxlaw-8981	793	48	state	state	NOUN
taxlaw-8981	793	49	policymakers	policymaker	NOUN
taxlaw-8981	793	50	are	be	AUX
taxlaw-8981	793	51	responsible	responsible	ADJ
taxlaw-8981	793	52	for	for	ADP
taxlaw-8981	793	53	the	the	DET
taxlaw-8981	793	54	result	result	NOUN
taxlaw-8981	793	55	.	.	PUNCT
taxlaw-8981	794	1	this	this	DET
taxlaw-8981	794	2	article	article	NOUN
taxlaw-8981	794	3	,	,	PUNCT
taxlaw-8981	794	4	however	however	ADV
taxlaw-8981	794	5	,	,	PUNCT
taxlaw-8981	794	6	does	do	AUX
taxlaw-8981	794	7	not	not	PART
taxlaw-8981	794	8	seek	seek	VERB
taxlaw-8981	794	9	to	to	PART
taxlaw-8981	794	10	determine	determine	VERB
taxlaw-8981	794	11	whether	whether	SCONJ
taxlaw-8981	794	12	federal	federal	ADJ
taxlaw-8981	794	13	or	or	CCONJ
taxlaw-8981	794	14	state	state	NOUN
taxlaw-8981	794	15	policymakers	policymaker	NOUN
taxlaw-8981	794	16	bear	bear	VERB
taxlaw-8981	794	17	more	more	ADJ
taxlaw-8981	794	18	blame	blame	NOUN
taxlaw-8981	794	19	for	for	ADP
taxlaw-8981	794	20	the	the	DET
taxlaw-8981	794	21	gap	gap	NOUN
taxlaw-8981	794	22	between	between	ADP
taxlaw-8981	794	23	the	the	DET
taxlaw-8981	794	24	simplification	simplification	NOUN
taxlaw-8981	794	25	promised	promise	VERB
taxlaw-8981	794	26	by	by	ADP
taxlaw-8981	794	27	the	the	DET
taxlaw-8981	794	28	proponents	proponent	NOUN
taxlaw-8981	794	29	of	of	ADP
taxlaw-8981	794	30	the	the	DET
taxlaw-8981	794	31	tcja	tcja	NOUN
taxlaw-8981	794	32	’s	’s	PART
taxlaw-8981	794	33	itemization	itemization	NOUN
taxlaw-8981	794	34	-	-	PUNCT
taxlaw-8981	794	35	related	relate	VERB
taxlaw-8981	794	36	changes	change	NOUN
taxlaw-8981	794	37	and	and	CCONJ
taxlaw-8981	794	38	the	the	DET
taxlaw-8981	794	39	more	more	ADV
taxlaw-8981	794	40	limited	limited	ADJ
taxlaw-8981	794	41	simplification	simplification	NOUN
taxlaw-8981	794	42	experienced	experience	VERB
taxlaw-8981	794	43	by	by	ADP
taxlaw-8981	794	44	many	many	ADJ
taxlaw-8981	794	45	taxpayers	taxpayer	NOUN
taxlaw-8981	794	46	.	.	PUNCT
taxlaw-8981	795	1	nor	nor	CCONJ
taxlaw-8981	795	2	is	be	AUX
taxlaw-8981	795	3	this	this	DET
taxlaw-8981	795	4	article	article	NOUN
taxlaw-8981	795	5	concerned	concerned	ADJ
taxlaw-8981	795	6	about	about	ADP
taxlaw-8981	795	7	which	which	DET
taxlaw-8981	795	8	set	set	NOUN
taxlaw-8981	795	9	of	of	ADP
taxlaw-8981	795	10	lawmakers	lawmaker	NOUN
taxlaw-8981	795	11	is	be	AUX
taxlaw-8981	795	12	more	more	ADJ
taxlaw-8981	795	13	at	at	ADP
taxlaw-8981	795	14	fault	fault	NOUN
taxlaw-8981	795	15	for	for	ADP
taxlaw-8981	795	16	increases	increase	NOUN
taxlaw-8981	795	17	in	in	ADP
taxlaw-8981	795	18	administrative	administrative	ADJ
taxlaw-8981	795	19	complexity	complexity	NOUN
taxlaw-8981	795	20	for	for	ADP
taxlaw-8981	795	21	the	the	DET
taxlaw-8981	795	22	other	other	ADJ
taxlaw-8981	795	23	set	set	NOUN
taxlaw-8981	795	24	of	of	ADP
taxlaw-8981	795	25	tax	tax	NOUN
taxlaw-8981	795	26	administrators	administrator	NOUN
taxlaw-8981	795	27	.	.	PUNCT
taxlaw-8981	796	1	and	and	CCONJ
taxlaw-8981	796	2	the	the	DET
taxlaw-8981	796	3	goal	goal	NOUN
taxlaw-8981	796	4	of	of	ADP
taxlaw-8981	796	5	this	this	DET
taxlaw-8981	796	6	article	article	NOUN
taxlaw-8981	796	7	is	be	AUX
taxlaw-8981	796	8	not	not	PART
taxlaw-8981	796	9	to	to	PART
taxlaw-8981	796	10	push	push	VERB
taxlaw-8981	796	11	for	for	ADP
taxlaw-8981	796	12	specific	specific	ADJ
taxlaw-8981	796	13	changes	change	NOUN
taxlaw-8981	796	14	with	with	ADP
taxlaw-8981	796	15	respect	respect	NOUN
taxlaw-8981	796	16	to	to	ADP
taxlaw-8981	796	17	itemized	itemize	VERB
taxlaw-8981	796	18	deductions	deduction	NOUN
taxlaw-8981	796	19	,	,	PUNCT
taxlaw-8981	796	20	election	election	NOUN
taxlaw-8981	796	21	uniformity	uniformity	NOUN
taxlaw-8981	796	22	rules	rule	NOUN
taxlaw-8981	796	23	,	,	PUNCT
taxlaw-8981	796	24	or	or	CCONJ
taxlaw-8981	796	25	otherwise	otherwise	ADV
taxlaw-8981	796	26	.	.	PUNCT
taxlaw-8981	797	1	rather	rather	ADV
taxlaw-8981	797	2	,	,	PUNCT
taxlaw-8981	797	3	this	this	DET
taxlaw-8981	797	4	article	article	NOUN
taxlaw-8981	797	5	’s	’s	PART
taxlaw-8981	797	6	objective	objective	NOUN
taxlaw-8981	797	7	is	be	AUX
taxlaw-8981	797	8	to	to	PART
taxlaw-8981	797	9	use	use	VERB
taxlaw-8981	797	10	data	datum	NOUN
taxlaw-8981	797	11	regarding	regard	VERB
taxlaw-8981	797	12	the	the	DET
taxlaw-8981	797	13	itemization	itemization	NOUN
taxlaw-8981	797	14	election	election	NOUN
taxlaw-8981	797	15	as	as	ADP
taxlaw-8981	797	16	an	an	DET
taxlaw-8981	797	17	example	example	NOUN
taxlaw-8981	797	18	to	to	PART
taxlaw-8981	797	19	illuminate	illuminate	VERB
taxlaw-8981	797	20	the	the	DET
taxlaw-8981	797	21	underappreciated	underappreciated	ADJ
taxlaw-8981	797	22	interactions	interaction	NOUN
taxlaw-8981	797	23	between	between	ADP
taxlaw-8981	797	24	federal	federal	ADJ
taxlaw-8981	797	25	and	and	CCONJ
taxlaw-8981	797	26	state	state	NOUN
taxlaw-8981	797	27	income	income	NOUN
taxlaw-8981	797	28	tax	tax	NOUN
taxlaw-8981	797	29	laws	law	NOUN
taxlaw-8981	797	30	that	that	PRON
taxlaw-8981	797	31	arise	arise	VERB
taxlaw-8981	797	32	because	because	SCONJ
taxlaw-8981	797	33	of	of	ADP
taxlaw-8981	797	34	whether	whether	SCONJ
taxlaw-8981	797	35	states	state	NOUN
taxlaw-8981	797	36	obligate	obligate	VERB
taxlaw-8981	797	37	taxpayers	taxpayer	NOUN
taxlaw-8981	797	38	to	to	PART
taxlaw-8981	797	39	make	make	VERB
taxlaw-8981	797	40	the	the	DET
taxlaw-8981	797	41	same	same	ADJ
taxlaw-8981	797	42	choices	choice	NOUN
taxlaw-8981	797	43	for	for	ADP
taxlaw-8981	797	44	state	state	NOUN
taxlaw-8981	797	45	tax	tax	NOUN
taxlaw-8981	797	46	purposes	purpose	NOUN
taxlaw-8981	797	47	as	as	SCONJ
taxlaw-8981	797	48	they	they	PRON
taxlaw-8981	797	49	do	do	AUX
taxlaw-8981	797	50	for	for	ADP
taxlaw-8981	797	51	federal	federal	ADJ
taxlaw-8981	797	52	.	.	PUNCT
taxlaw-8981	798	1	this	this	PRON
taxlaw-8981	798	2	gives	give	VERB
taxlaw-8981	798	3	federal	federal	ADJ
taxlaw-8981	798	4	and	and	CCONJ
taxlaw-8981	798	5	state	state	NOUN
taxlaw-8981	798	6	policymakers	policymaker	NOUN
taxlaw-8981	798	7	more	more	ADJ
taxlaw-8981	798	8	visibility	visibility	NOUN
taxlaw-8981	798	9	into	into	ADP
taxlaw-8981	798	10	ways	way	NOUN
taxlaw-8981	798	11	in	in	ADP
taxlaw-8981	798	12	which	which	PRON
taxlaw-8981	798	13	their	their	PRON
taxlaw-8981	798	14	federal	federal	ADJ
taxlaw-8981	798	15	and	and	CCONJ
taxlaw-8981	798	16	state	state	NOUN
taxlaw-8981	798	17	tax	tax	NOUN
taxlaw-8981	798	18	policy	policy	NOUN
taxlaw-8981	798	19	decisions	decision	NOUN
taxlaw-8981	798	20	are	be	AUX
taxlaw-8981	798	21	intertwined	intertwine	VERB
taxlaw-8981	798	22	,	,	PUNCT
taxlaw-8981	798	23	thereby	thereby	ADV
taxlaw-8981	798	24	enabling	enable	VERB
taxlaw-8981	798	25	policymakers	policymaker	NOUN
taxlaw-8981	798	26	to	to	PART
taxlaw-8981	798	27	consider	consider	VERB
taxlaw-8981	798	28	these	these	DET
taxlaw-8981	798	29	interactions	interaction	NOUN
taxlaw-8981	798	30	when	when	SCONJ
taxlaw-8981	798	31	making	make	VERB
taxlaw-8981	798	32	future	future	ADJ
taxlaw-8981	798	33	tax	tax	NOUN
taxlaw-8981	798	34	policy	policy	NOUN
taxlaw-8981	798	35	choices	choice	NOUN
taxlaw-8981	798	36	.	.	PUNCT
taxlaw-8981	799	1	159	159	NUM
taxlaw-8981	799	2	the	the	DET
taxlaw-8981	799	3	magnitude	magnitude	NOUN
taxlaw-8981	799	4	of	of	ADP
taxlaw-8981	799	5	this	this	DET
taxlaw-8981	799	6	impact	impact	NOUN
taxlaw-8981	799	7	,	,	PUNCT
taxlaw-8981	799	8	however	however	ADV
taxlaw-8981	799	9	,	,	PUNCT
taxlaw-8981	799	10	is	be	AUX
taxlaw-8981	799	11	unclear	unclear	ADJ
taxlaw-8981	799	12	when	when	SCONJ
taxlaw-8981	799	13	trust	trust	NOUN
taxlaw-8981	799	14	in	in	ADP
taxlaw-8981	799	15	government	government	NOUN
taxlaw-8981	799	16	officials	official	NOUN
taxlaw-8981	799	17	is	be	AUX
taxlaw-8981	799	18	already	already	ADV
taxlaw-8981	799	19	quite	quite	ADV
taxlaw-8981	799	20	low	low	ADJ
taxlaw-8981	799	21	.	.	PUNCT
taxlaw-8981	800	1	42	42	NUM
taxlaw-8981	800	2	columbia	columbia	PROPN
taxlaw-8981	800	3	journal	journal	PROPN
taxlaw-8981	800	4	of	of	ADP
taxlaw-8981	800	5	tax	tax	NOUN
taxlaw-8981	800	6	law	law	NOUN
taxlaw-8981	801	1	[	[	X
taxlaw-8981	801	2	vol	vol	NOUN
taxlaw-8981	801	3	:	:	PUNCT
taxlaw-8981	801	4	13:1	13:1	NUM
taxlaw-8981	801	5	appendix	appendix	ADJ
taxlaw-8981	801	6	a.	a.	NOUN
taxlaw-8981	801	7	changes	change	NOUN
taxlaw-8981	801	8	in	in	ADP
taxlaw-8981	801	9	federal	federal	ADJ
taxlaw-8981	801	10	itemization	itemization	NOUN
taxlaw-8981	801	11	rates	rate	NOUN
taxlaw-8981	801	12	by	by	ADP
taxlaw-8981	801	13	state160	state160	PROPN
taxlaw-8981	801	14	2017	2017	NUM
taxlaw-8981	801	15	ty	ty	PRON
taxlaw-8981	801	16	federal	federal	ADJ
taxlaw-8981	801	17	itemization	itemization	NOUN
taxlaw-8981	801	18	rate	rate	NOUN
taxlaw-8981	801	19	2018	2018	NUM
taxlaw-8981	801	20	ty	ty	ADP
taxlaw-8981	801	21	federal	federal	ADJ
taxlaw-8981	801	22	itemization	itemization	NOUN
taxlaw-8981	801	23	rate	rate	NOUN
taxlaw-8981	801	24	%	%	NOUN
taxlaw-8981	801	25	decline	decline	NOUN
taxlaw-8981	801	26	in	in	ADP
taxlaw-8981	801	27	federal	federal	ADJ
taxlaw-8981	801	28	itemization	itemization	NOUN
taxlaw-8981	801	29	rate	rate	NOUN
taxlaw-8981	801	30	(	(	PUNCT
taxlaw-8981	801	31	as	as	ADP
taxlaw-8981	801	32	a	a	DET
taxlaw-8981	801	33	%	%	NOUN
taxlaw-8981	801	34	of	of	ADP
taxlaw-8981	801	35	2017	2017	NUM
taxlaw-8981	801	36	rate	rate	NOUN
taxlaw-8981	801	37	)	)	PUNCT
taxlaw-8981	801	38	state	state	NOUN
taxlaw-8981	801	39	's	's	PART
taxlaw-8981	801	40	itemization	itemization	NOUN
taxlaw-8981	801	41	election	election	NOUN
taxlaw-8981	801	42	uniformity	uniformity	NOUN
taxlaw-8981	801	43	law	law	NOUN
taxlaw-8981	801	44	2017	2017	NUM
taxlaw-8981	801	45	,	,	PUNCT
taxlaw-8981	801	46	2018	2018	NUM
taxlaw-8981	801	47	jurisdiction	jurisdiction	NOUN
taxlaw-8981	801	48	alabama	alabama	NOUN
taxlaw-8981	801	49	26.7	26.7	NUM
taxlaw-8981	801	50	%	%	NOUN
taxlaw-8981	801	51	8.5	8.5	NUM
taxlaw-8981	801	52	%	%	NOUN
taxlaw-8981	801	53	68.0	68.0	NUM
taxlaw-8981	801	54	%	%	NOUN
taxlaw-8981	801	55	independent	independent	ADJ
taxlaw-8981	801	56	choice	choice	NOUN
taxlaw-8981	801	57	allowed	allow	VERB
taxlaw-8981	801	58	alaska	alaska	NOUN
taxlaw-8981	801	59	23.0	23.0	NUM
taxlaw-8981	801	60	%	%	NOUN
taxlaw-8981	801	61	7.7	7.7	NUM
taxlaw-8981	801	62	%	%	NOUN
taxlaw-8981	801	63	66.7	66.7	NUM
taxlaw-8981	801	64	%	%	NOUN
taxlaw-8981	801	65	no	no	DET
taxlaw-8981	801	66	state	state	NOUN
taxlaw-8981	801	67	pit	pit	NOUN
taxlaw-8981	801	68	arizona	arizona	PROPN
taxlaw-8981	801	69	29.8	29.8	NUM
taxlaw-8981	801	70	%	%	NOUN
taxlaw-8981	801	71	10.9	10.9	NUM
taxlaw-8981	801	72	%	%	NOUN
taxlaw-8981	801	73	63.2	63.2	NUM
taxlaw-8981	801	74	%	%	NOUN
taxlaw-8981	801	75	independent	independent	ADJ
taxlaw-8981	801	76	choice	choice	NOUN
taxlaw-8981	801	77	allowed	allow	VERB
taxlaw-8981	801	78	arkansas	arkansas	PROPN
taxlaw-8981	801	79	22.8	22.8	NUM
taxlaw-8981	801	80	%	%	NOUN
taxlaw-8981	801	81	6.9	6.9	NUM
taxlaw-8981	801	82	%	%	NOUN
taxlaw-8981	801	83	69.6	69.6	NUM
taxlaw-8981	801	84	%	%	NOUN
taxlaw-8981	801	85	independent	independent	ADJ
taxlaw-8981	801	86	choice	choice	NOUN
taxlaw-8981	801	87	allowed	allow	VERB
taxlaw-8981	801	88	california	california	PROPN
taxlaw-8981	801	89	35.7	35.7	NUM
taxlaw-8981	801	90	%	%	NOUN
taxlaw-8981	801	91	17.7	17.7	NUM
taxlaw-8981	801	92	%	%	NOUN
taxlaw-8981	801	93	50.5	50.5	NUM
taxlaw-8981	801	94	%	%	NOUN
taxlaw-8981	801	95	independent	independent	ADJ
taxlaw-8981	801	96	choice	choice	NOUN
taxlaw-8981	801	97	allowed	allow	VERB
taxlaw-8981	801	98	colorado	colorado	NOUN
taxlaw-8981	801	99	33.6	33.6	NUM
taxlaw-8981	801	100	%	%	NOUN
taxlaw-8981	801	101	13.5	13.5	NUM
taxlaw-8981	801	102	%	%	NOUN
taxlaw-8981	801	103	59.8	59.8	NUM
taxlaw-8981	801	104	%	%	NOUN
taxlaw-8981	801	105	conformity	conformity	NOUN
taxlaw-8981	801	106	starting	starting	NOUN
taxlaw-8981	801	107	point	point	NOUN
taxlaw-8981	801	108	is	be	AUX
taxlaw-8981	801	109	fti	fti	PROPN
taxlaw-8981	801	110	(	(	PUNCT
taxlaw-8981	801	111	so	so	ADV
taxlaw-8981	801	112	federal	federal	ADJ
taxlaw-8981	801	113	itemization	itemization	NOUN
taxlaw-8981	801	114	choice	choice	NOUN
taxlaw-8981	801	115	is	be	AUX
taxlaw-8981	801	116	built	build	VERB
taxlaw-8981	801	117	in	in	ADP
taxlaw-8981	801	118	for	for	ADP
taxlaw-8981	801	119	state	state	NOUN
taxlaw-8981	801	120	purposes	purpose	NOUN
taxlaw-8981	801	121	)	)	PUNCT
taxlaw-8981	801	122	connecticut	connecticut	NOUN
taxlaw-8981	801	123	41.8	41.8	NUM
taxlaw-8981	801	124	%	%	NOUN
taxlaw-8981	801	125	15.1	15.1	NUM
taxlaw-8981	801	126	%	%	NOUN
taxlaw-8981	801	127	63.7	63.7	NUM
taxlaw-8981	801	128	%	%	NOUN
taxlaw-8981	801	129	no	no	DET
taxlaw-8981	801	130	state	state	NOUN
taxlaw-8981	801	131	itemized	itemize	VERB
taxlaw-8981	801	132	deductions	deduction	NOUN
taxlaw-8981	801	133	delaware	delaware	PROPN
taxlaw-8981	801	134	32.9	32.9	NUM
taxlaw-8981	801	135	%	%	NOUN
taxlaw-8981	801	136	11.7	11.7	NUM
taxlaw-8981	801	137	%	%	NOUN
taxlaw-8981	801	138	64.4	64.4	NUM
taxlaw-8981	801	139	%	%	NOUN
taxlaw-8981	801	140	independent	independent	ADJ
taxlaw-8981	801	141	choice	choice	NOUN
taxlaw-8981	801	142	allowed	allow	VERB
taxlaw-8981	801	143	d.c	d.c	PROPN
taxlaw-8981	801	144	.	.	PROPN
taxlaw-8981	801	145	40.9	40.9	NUM
taxlaw-8981	801	146	%	%	NOUN
taxlaw-8981	801	147	22.3	22.3	NUM
taxlaw-8981	801	148	%	%	NOUN
taxlaw-8981	801	149	45.5	45.5	NUM
taxlaw-8981	801	150	%	%	NOUN
taxlaw-8981	801	151	fully	fully	ADV
taxlaw-8981	801	152	bound	bind	VERB
taxlaw-8981	801	153	to	to	ADP
taxlaw-8981	801	154	federal	federal	ADJ
taxlaw-8981	801	155	choice	choice	NOUN
taxlaw-8981	801	156	florida	florida	PROPN
taxlaw-8981	801	157	26.2	26.2	NUM
taxlaw-8981	801	158	%	%	NOUN
taxlaw-8981	801	159	9.0	9.0	NUM
taxlaw-8981	801	160	%	%	NOUN
taxlaw-8981	801	161	65.5	65.5	NUM
taxlaw-8981	801	162	%	%	NOUN
taxlaw-8981	801	163	no	no	DET
taxlaw-8981	801	164	state	state	NOUN
taxlaw-8981	801	165	pit	pit	NOUN
taxlaw-8981	801	166	georgia	georgia	PROPN
taxlaw-8981	801	167	33.9	33.9	NUM
taxlaw-8981	801	168	%	%	NOUN
taxlaw-8981	801	169	13.8	13.8	NUM
taxlaw-8981	801	170	%	%	NOUN
taxlaw-8981	801	171	59.2	59.2	NUM
taxlaw-8981	801	172	%	%	NOUN
taxlaw-8981	801	173	fully	fully	ADV
taxlaw-8981	801	174	bound	bind	VERB
taxlaw-8981	801	175	to	to	ADP
taxlaw-8981	801	176	federal	federal	ADJ
taxlaw-8981	801	177	choice	choice	NOUN
taxlaw-8981	801	178	hawaii	hawaii	PROPN
taxlaw-8981	801	179	30.6	30.6	NUM
taxlaw-8981	801	180	%	%	NOUN
taxlaw-8981	801	181	13.9	13.9	NUM
taxlaw-8981	801	182	%	%	NOUN
taxlaw-8981	801	183	54.4	54.4	NUM
taxlaw-8981	801	184	%	%	NOUN
taxlaw-8981	801	185	independent	independent	ADJ
taxlaw-8981	801	186	choice	choice	NOUN
taxlaw-8981	801	187	allowed	allow	VERB
taxlaw-8981	801	188	idaho	idaho	NOUN
taxlaw-8981	801	189	29.4	29.4	NUM
taxlaw-8981	801	190	%	%	NOUN
taxlaw-8981	801	191	8.9	8.9	NUM
taxlaw-8981	801	192	%	%	NOUN
taxlaw-8981	801	193	69.5	69.5	NUM
taxlaw-8981	801	194	%	%	NOUN
taxlaw-8981	801	195	independent	independent	ADJ
taxlaw-8981	801	196	choice	choice	NOUN
taxlaw-8981	801	197	allowed	allow	VERB
taxlaw-8981	801	198	illinois	illinois	PROPN
taxlaw-8981	801	199	32.5	32.5	NUM
taxlaw-8981	801	200	%	%	NOUN
taxlaw-8981	801	201	11.3	11.3	NUM
taxlaw-8981	801	202	%	%	NOUN
taxlaw-8981	801	203	65.4	65.4	NUM
taxlaw-8981	801	204	%	%	NOUN
taxlaw-8981	801	205	no	no	DET
taxlaw-8981	801	206	state	state	NOUN
taxlaw-8981	801	207	itemized	itemize	VERB
taxlaw-8981	801	208	deductions	deduction	NOUN
taxlaw-8981	801	209	indiana	indiana	PROPN
taxlaw-8981	801	210	23.1	23.1	NUM
taxlaw-8981	801	211	%	%	NOUN
taxlaw-8981	801	212	6.1	6.1	NUM
taxlaw-8981	801	213	%	%	NOUN
taxlaw-8981	801	214	73.6	73.6	NUM
taxlaw-8981	801	215	%	%	NOUN
taxlaw-8981	801	216	no	no	DET
taxlaw-8981	801	217	state	state	NOUN
taxlaw-8981	801	218	itemized	itemize	VERB
taxlaw-8981	801	219	deductions	deduction	NOUN
taxlaw-8981	801	220	iowa	iowa	PROPN
taxlaw-8981	801	221	30.8	30.8	NUM
taxlaw-8981	801	222	%	%	NOUN
taxlaw-8981	801	223	7.5	7.5	NUM
taxlaw-8981	801	224	%	%	NOUN
taxlaw-8981	801	225	75.6	75.6	NUM
taxlaw-8981	801	226	%	%	NOUN
taxlaw-8981	801	227	independent	independent	ADJ
taxlaw-8981	801	228	choice	choice	NOUN
taxlaw-8981	801	229	allowed	allow	VERB
taxlaw-8981	801	230	kansas	kansas	PROPN
taxlaw-8981	801	231	26.2	26.2	NUM
taxlaw-8981	801	232	%	%	NOUN
taxlaw-8981	801	233	8.1	8.1	NUM
taxlaw-8981	801	234	%	%	NOUN
taxlaw-8981	801	235	69.1	69.1	NUM
taxlaw-8981	801	236	%	%	NOUN
taxlaw-8981	801	237	bound	bind	VERB
taxlaw-8981	801	238	to	to	ADP
taxlaw-8981	801	239	federal	federal	ADJ
taxlaw-8981	801	240	standard	standard	PROPN
taxlaw-8981	801	241	deduction	deduction	NOUN
taxlaw-8981	801	242	kentucky	kentucky	PROPN
taxlaw-8981	801	243	26.7	26.7	NUM
taxlaw-8981	801	244	%	%	NOUN
taxlaw-8981	801	245	6.6	6.6	NUM
taxlaw-8981	801	246	%	%	NOUN
taxlaw-8981	801	247	75.3	75.3	NUM
taxlaw-8981	801	248	%	%	NOUN
taxlaw-8981	801	249	independent	independent	ADJ
taxlaw-8981	801	250	choice	choice	NOUN
taxlaw-8981	801	251	allowed	allow	VERB
taxlaw-8981	801	252	louisiana	louisiana	PROPN
taxlaw-8981	801	253	24.4	24.4	NUM
taxlaw-8981	801	254	%	%	NOUN
taxlaw-8981	801	255	7.8	7.8	NUM
taxlaw-8981	801	256	%	%	NOUN
taxlaw-8981	801	257	68.2	68.2	NUM
taxlaw-8981	801	258	%	%	NOUN
taxlaw-8981	801	259	deduction	deduction	NOUN
taxlaw-8981	801	260	allowed	allow	VERB
taxlaw-8981	801	261	for	for	ADP
taxlaw-8981	801	262	federal	federal	ADJ
taxlaw-8981	801	263	itemized	itemize	VERB
taxlaw-8981	801	264	deductions	deduction	NOUN
taxlaw-8981	801	265	in	in	ADP
taxlaw-8981	801	266	excess	excess	NOUN
taxlaw-8981	801	267	of	of	ADP
taxlaw-8981	801	268	federal	federal	ADJ
taxlaw-8981	801	269	standard	standard	PROPN
taxlaw-8981	801	270	deduction	deduction	PROPN
taxlaw-8981	801	271	maine	maine	NOUN
taxlaw-8981	801	272	27.4	27.4	NUM
taxlaw-8981	801	273	%	%	NOUN
taxlaw-8981	801	274	7.4	7.4	NUM
taxlaw-8981	801	275	%	%	NOUN
taxlaw-8981	801	276	73.1	73.1	NUM
taxlaw-8981	801	277	%	%	NOUN
taxlaw-8981	801	278	bound	bind	VERB
taxlaw-8981	801	279	to	to	ADP
taxlaw-8981	801	280	federal	federal	ADJ
taxlaw-8981	801	281	standard	standard	PROPN
taxlaw-8981	801	282	deduction	deduction	NOUN
taxlaw-8981	801	283	maryland	maryland	NOUN
taxlaw-8981	801	284	46.7	46.7	NUM
taxlaw-8981	801	285	%	%	NOUN
taxlaw-8981	801	286	24.0	24.0	NUM
taxlaw-8981	801	287	%	%	NOUN
taxlaw-8981	801	288	48.5	48.5	NUM
taxlaw-8981	801	289	%	%	NOUN
taxlaw-8981	801	290	bound	bind	VERB
taxlaw-8981	801	291	to	to	ADP
taxlaw-8981	801	292	federal	federal	ADJ
taxlaw-8981	801	293	standard	standard	PROPN
taxlaw-8981	801	294	deduction	deduction	NOUN
taxlaw-8981	801	295	massachusetts	massachusetts	PROPN
taxlaw-8981	801	296	37.8	37.8	NUM
taxlaw-8981	801	297	%	%	NOUN
taxlaw-8981	801	298	14.7	14.7	NUM
taxlaw-8981	801	299	%	%	NOUN
taxlaw-8981	801	300	61.1	61.1	NUM
taxlaw-8981	801	301	%	%	NOUN
taxlaw-8981	801	302	no	no	DET
taxlaw-8981	801	303	state	state	NOUN
taxlaw-8981	801	304	itemized	itemize	VERB
taxlaw-8981	801	305	deductions	deduction	NOUN
taxlaw-8981	801	306	michigan	michigan	PROPN
taxlaw-8981	801	307	27.4	27.4	NUM
taxlaw-8981	801	308	%	%	NOUN
taxlaw-8981	801	309	7.6	7.6	NUM
taxlaw-8981	801	310	%	%	NOUN
taxlaw-8981	801	311	72.1	72.1	NUM
taxlaw-8981	801	312	%	%	NOUN
taxlaw-8981	801	313	no	no	DET
taxlaw-8981	801	314	state	state	NOUN
taxlaw-8981	801	315	itemized	itemize	VERB
taxlaw-8981	801	316	deductions	deduction	NOUN
taxlaw-8981	801	317	minnesota	minnesota	VERB
taxlaw-8981	801	318	35.5	35.5	NUM
taxlaw-8981	801	319	%	%	NOUN
taxlaw-8981	801	320	11.3	11.3	NUM
taxlaw-8981	801	321	%	%	NOUN
taxlaw-8981	801	322	68.3	68.3	NUM
taxlaw-8981	801	323	%	%	NOUN
taxlaw-8981	801	324	2018	2018	NUM
taxlaw-8981	801	325	and	and	CCONJ
taxlaw-8981	801	326	beyond	beyond	ADP
taxlaw-8981	801	327	:	:	PUNCT
taxlaw-8981	801	328	independent	independent	ADJ
taxlaw-8981	801	329	choice	choice	NOUN
taxlaw-8981	801	330	allowed	allow	VERB
taxlaw-8981	801	331	2017	2017	NUM
taxlaw-8981	801	332	and	and	CCONJ
taxlaw-8981	801	333	prior	prior	ADV
taxlaw-8981	801	334	:	:	PUNCT
taxlaw-8981	801	335	conformity	conformity	NOUN
taxlaw-8981	801	336	starting	starting	NOUN
taxlaw-8981	801	337	point	point	NOUN
taxlaw-8981	801	338	was	be	AUX
taxlaw-8981	801	339	fti	fti	PROPN
taxlaw-8981	801	340	,	,	PUNCT
taxlaw-8981	801	341	so	so	ADV
taxlaw-8981	801	342	federal	federal	ADJ
taxlaw-8981	801	343	itemization	itemization	NOUN
taxlaw-8981	801	344	choice	choice	NOUN
taxlaw-8981	801	345	was	be	AUX
taxlaw-8981	801	346	built	build	VERB
taxlaw-8981	801	347	in	in	ADP
taxlaw-8981	801	348	for	for	ADP
taxlaw-8981	801	349	state	state	NOUN
taxlaw-8981	801	350	purposes	purpose	NOUN
taxlaw-8981	801	351	mississippi	mississippi	NOUN
taxlaw-8981	801	352	24.4	24.4	NUM
taxlaw-8981	801	353	%	%	NOUN
taxlaw-8981	801	354	7.7	7.7	NUM
taxlaw-8981	801	355	%	%	NOUN
taxlaw-8981	801	356	68.6	68.6	NUM
taxlaw-8981	801	357	%	%	NOUN
taxlaw-8981	801	358	independent	independent	ADJ
taxlaw-8981	801	359	choice	choice	NOUN
taxlaw-8981	801	360	allowed	allow	VERB
taxlaw-8981	801	361	missouri	missouri	PROPN
taxlaw-8981	801	362	26.7	26.7	NUM
taxlaw-8981	801	363	%	%	NOUN
taxlaw-8981	801	364	7.7	7.7	NUM
taxlaw-8981	801	365	%	%	NOUN
taxlaw-8981	801	366	71.0	71.0	NUM
taxlaw-8981	801	367	%	%	NOUN
taxlaw-8981	801	368	bound	bind	VERB
taxlaw-8981	801	369	to	to	ADP
taxlaw-8981	801	370	federal	federal	ADJ
taxlaw-8981	801	371	standard	standard	PROPN
taxlaw-8981	801	372	deduction	deduction	NOUN
taxlaw-8981	801	373	montana	montana	PROPN
taxlaw-8981	801	374	29.7	29.7	NUM
taxlaw-8981	801	375	%	%	NOUN
taxlaw-8981	801	376	8.9	8.9	NUM
taxlaw-8981	801	377	%	%	NOUN
taxlaw-8981	801	378	70.0	70.0	NUM
taxlaw-8981	801	379	%	%	NOUN
taxlaw-8981	801	380	independent	independent	ADJ
taxlaw-8981	801	381	choice	choice	NOUN
taxlaw-8981	801	382	allowed	allow	VERB
taxlaw-8981	801	383	nebraska	nebraska	PROPN
taxlaw-8981	801	384	28.2	28.2	NUM
taxlaw-8981	801	385	%	%	NOUN
taxlaw-8981	801	386	7.6	7.6	NUM
taxlaw-8981	801	387	%	%	NOUN
taxlaw-8981	801	388	72.9	72.9	NUM
taxlaw-8981	801	389	%	%	NOUN
taxlaw-8981	801	390	bound	bind	VERB
taxlaw-8981	801	391	to	to	ADP
taxlaw-8981	801	392	federal	federal	ADJ
taxlaw-8981	801	393	standard	standard	PROPN
taxlaw-8981	801	394	deduction	deduction	NOUN
taxlaw-8981	801	395	nevada	nevada	NOUN
taxlaw-8981	801	396	26.6	26.6	NUM
taxlaw-8981	801	397	%	%	NOUN
taxlaw-8981	801	398	9.9	9.9	NUM
taxlaw-8981	801	399	%	%	NOUN
taxlaw-8981	801	400	62.8	62.8	NUM
taxlaw-8981	801	401	%	%	NOUN
taxlaw-8981	801	402	no	no	DET
taxlaw-8981	801	403	state	state	NOUN
taxlaw-8981	801	404	pit	pit	NOUN
taxlaw-8981	801	405	n.h	n.h	PROPN
taxlaw-8981	801	406	31.8	31.8	NUM
taxlaw-8981	801	407	%	%	NOUN
taxlaw-8981	801	408	9.9	9.9	NUM
taxlaw-8981	801	409	%	%	NOUN
taxlaw-8981	801	410	68.9	68.9	NUM
taxlaw-8981	801	411	%	%	NOUN
taxlaw-8981	801	412	no	no	DET
taxlaw-8981	801	413	state	state	NOUN
taxlaw-8981	801	414	broad	broad	ADV
taxlaw-8981	801	415	-	-	PUNCT
taxlaw-8981	801	416	based	base	VERB
taxlaw-8981	801	417	pit	pit	NOUN
taxlaw-8981	801	418	160	160	NUM
taxlaw-8981	801	419	soi	soi	ADJ
taxlaw-8981	801	420	tax	tax	NOUN
taxlaw-8981	801	421	stats	stat	NOUN
taxlaw-8981	801	422	–	–	PUNCT
taxlaw-8981	801	423	historic	historic	ADJ
taxlaw-8981	801	424	table	table	NOUN
taxlaw-8981	801	425	,	,	PUNCT
taxlaw-8981	801	426	individual	individual	ADJ
taxlaw-8981	801	427	income	income	NOUN
taxlaw-8981	801	428	and	and	CCONJ
taxlaw-8981	801	429	tax	tax	NOUN
taxlaw-8981	801	430	data	datum	NOUN
taxlaw-8981	801	431	,	,	PUNCT
taxlaw-8981	801	432	by	by	ADP
taxlaw-8981	801	433	state	state	NOUN
taxlaw-8981	801	434	and	and	CCONJ
taxlaw-8981	801	435	size	size	NOUN
taxlaw-8981	801	436	of	of	ADP
taxlaw-8981	801	437	adjusted	adjust	VERB
taxlaw-8981	801	438	gross	gross	ADJ
taxlaw-8981	801	439	income	income	NOUN
taxlaw-8981	801	440	,	,	PUNCT
taxlaw-8981	801	441	irs	irs	PROPN
taxlaw-8981	801	442	,	,	PUNCT
taxlaw-8981	801	443	https://www.irs.gov/statistics/soi-tax-stats-historic-table-2	https://www.irs.gov/statistics/soi-tax-stats-historic-table-2	PROPN
taxlaw-8981	802	1	[	[	X
taxlaw-8981	802	2	https://perma.cc/	https://perma.cc/	VERB
taxlaw-8981	802	3	ypz4	ypz4	NOUN
taxlaw-8981	802	4	-	-	PUNCT
taxlaw-8981	802	5	ngju	ngju	NOUN
taxlaw-8981	802	6	]	]	PUNCT
taxlaw-8981	802	7	(	(	PUNCT
taxlaw-8981	802	8	last	last	ADV
taxlaw-8981	802	9	visited	visit	VERB
taxlaw-8981	802	10	nov	nov	PROPN
taxlaw-8981	802	11	.	.	PROPN
taxlaw-8981	802	12	22	22	NUM
taxlaw-8981	802	13	,	,	PUNCT
taxlaw-8981	802	14	2021	2021	NUM
taxlaw-8981	802	15	)	)	PUNCT
taxlaw-8981	802	16	,	,	PUNCT
taxlaw-8981	802	17	and	and	CCONJ
taxlaw-8981	802	18	author	author	NOUN
taxlaw-8981	802	19	calculations	calculation	NOUN
taxlaw-8981	802	20	.	.	PUNCT
taxlaw-8981	803	1	2021	2021	NUM
taxlaw-8981	803	2	]	]	PUNCT
taxlaw-8981	803	3	taxpayer	taxpayer	NOUN
taxlaw-8981	803	4	choices	choice	VERB
taxlaw-8981	803	5	43	43	NUM
taxlaw-8981	803	6	2017	2017	NUM
taxlaw-8981	803	7	ty	ty	PRON
taxlaw-8981	803	8	federal	federal	ADJ
taxlaw-8981	803	9	itemization	itemization	NOUN
taxlaw-8981	803	10	rate	rate	NOUN
taxlaw-8981	803	11	2018	2018	NUM
taxlaw-8981	803	12	ty	ty	ADP
taxlaw-8981	803	13	federal	federal	ADJ
taxlaw-8981	803	14	itemization	itemization	NOUN
taxlaw-8981	803	15	rate	rate	NOUN
taxlaw-8981	803	16	%	%	NOUN
taxlaw-8981	803	17	decline	decline	NOUN
taxlaw-8981	803	18	in	in	ADP
taxlaw-8981	803	19	federal	federal	ADJ
taxlaw-8981	803	20	itemization	itemization	NOUN
taxlaw-8981	803	21	rate	rate	NOUN
taxlaw-8981	803	22	(	(	PUNCT
taxlaw-8981	803	23	as	as	ADP
taxlaw-8981	803	24	a	a	DET
taxlaw-8981	803	25	%	%	NOUN
taxlaw-8981	803	26	of	of	ADP
taxlaw-8981	803	27	2017	2017	NUM
taxlaw-8981	803	28	rate	rate	NOUN
taxlaw-8981	803	29	)	)	PUNCT
taxlaw-8981	803	30	state	state	NOUN
taxlaw-8981	803	31	’s	’s	PART
taxlaw-8981	803	32	itemization	itemization	NOUN
taxlaw-8981	803	33	election	election	NOUN
taxlaw-8981	803	34	uniformity	uniformity	NOUN
taxlaw-8981	803	35	law	law	NOUN
taxlaw-8981	803	36	2017	2017	NUM
taxlaw-8981	803	37	,	,	PUNCT
taxlaw-8981	803	38	2018	2018	NUM
taxlaw-8981	803	39	jurisdiction	jurisdiction	NOUN
taxlaw-8981	803	40	new	new	PROPN
taxlaw-8981	803	41	jersey	jersey	PROPN
taxlaw-8981	803	42	42.2	42.2	NUM
taxlaw-8981	803	43	%	%	NOUN
taxlaw-8981	803	44	17.0	17.0	NUM
taxlaw-8981	803	45	%	%	NOUN
taxlaw-8981	803	46	59.8	59.8	NUM
taxlaw-8981	803	47	%	%	NOUN
taxlaw-8981	803	48	no	no	DET
taxlaw-8981	803	49	state	state	NOUN
taxlaw-8981	803	50	itemized	itemize	VERB
taxlaw-8981	803	51	deductions	deduction	NOUN
taxlaw-8981	803	52	(	(	PUNCT
taxlaw-8981	803	53	except	except	SCONJ
taxlaw-8981	803	54	property	property	NOUN
taxlaw-8981	803	55	taxes	taxis	NOUN
taxlaw-8981	803	56	and	and	CCONJ
taxlaw-8981	803	57	medical	medical	ADJ
taxlaw-8981	803	58	expenses	expense	NOUN
taxlaw-8981	803	59	—	—	PUNCT
taxlaw-8981	803	60	not	not	PART
taxlaw-8981	803	61	tied	tie	VERB
taxlaw-8981	803	62	to	to	ADP
taxlaw-8981	803	63	federal	federal	ADJ
taxlaw-8981	803	64	itemization	itemization	NOUN
taxlaw-8981	803	65	)	)	PUNCT
taxlaw-8981	803	66	new	new	PROPN
taxlaw-8981	803	67	mexico	mexico	PROPN
taxlaw-8981	803	68	22.8	22.8	NUM
taxlaw-8981	803	69	%	%	NOUN
taxlaw-8981	803	70	7.3	7.3	NUM
taxlaw-8981	803	71	%	%	NOUN
taxlaw-8981	803	72	68.0	68.0	NUM
taxlaw-8981	803	73	%	%	NOUN
taxlaw-8981	803	74	fully	fully	ADV
taxlaw-8981	803	75	bound	bind	VERB
taxlaw-8981	803	76	to	to	ADP
taxlaw-8981	803	77	federal	federal	ADJ
taxlaw-8981	803	78	choice	choice	NOUN
taxlaw-8981	803	79	new	new	PROPN
taxlaw-8981	803	80	york	york	PROPN
taxlaw-8981	803	81	35.4	35.4	NUM
taxlaw-8981	803	82	%	%	NOUN
taxlaw-8981	803	83	12.4	12.4	NUM
taxlaw-8981	803	84	%	%	NOUN
taxlaw-8981	803	85	64.8	64.8	NUM
taxlaw-8981	803	86	%	%	NOUN
taxlaw-8981	803	87	bound	bind	VERB
taxlaw-8981	803	88	to	to	ADP
taxlaw-8981	803	89	federal	federal	ADJ
taxlaw-8981	803	90	standard	standard	ADJ
taxlaw-8981	803	91	deduction	deduction	NOUN
taxlaw-8981	803	92	in	in	ADP
taxlaw-8981	803	93	2017	2017	NUM
taxlaw-8981	803	94	;	;	PUNCT
taxlaw-8981	803	95	independent	independent	ADJ
taxlaw-8981	803	96	choice	choice	NOUN
taxlaw-8981	803	97	allowed	allow	VERB
taxlaw-8981	803	98	in	in	ADP
taxlaw-8981	803	99	2018	2018	NUM
taxlaw-8981	803	100	n.c	n.c	PROPN
taxlaw-8981	803	101	.	.	PROPN
taxlaw-8981	803	102	29.2	29.2	NUM
taxlaw-8981	803	103	%	%	NOUN
taxlaw-8981	803	104	10.3	10.3	NUM
taxlaw-8981	803	105	%	%	NOUN
taxlaw-8981	803	106	64.8	64.8	NUM
taxlaw-8981	803	107	%	%	NOUN
taxlaw-8981	803	108	independent	independent	ADJ
taxlaw-8981	803	109	choice	choice	NOUN
taxlaw-8981	803	110	allowed	allow	VERB
taxlaw-8981	803	111	north	north	PROPN
taxlaw-8981	803	112	dakota	dakota	PROPN
taxlaw-8981	803	113	19.8	19.8	NUM
taxlaw-8981	803	114	%	%	NOUN
taxlaw-8981	803	115	5.6	5.6	NUM
taxlaw-8981	803	116	%	%	NOUN
taxlaw-8981	803	117	72.0	72.0	NUM
taxlaw-8981	803	118	%	%	NOUN
taxlaw-8981	803	119	conformity	conformity	NOUN
taxlaw-8981	803	120	starting	starting	NOUN
taxlaw-8981	803	121	point	point	NOUN
taxlaw-8981	803	122	is	be	AUX
taxlaw-8981	803	123	fti	fti	PROPN
taxlaw-8981	803	124	(	(	PUNCT
taxlaw-8981	803	125	so	so	ADV
taxlaw-8981	803	126	federal	federal	ADJ
taxlaw-8981	803	127	itemization	itemization	NOUN
taxlaw-8981	803	128	choice	choice	NOUN
taxlaw-8981	803	129	is	be	AUX
taxlaw-8981	803	130	built	build	VERB
taxlaw-8981	803	131	in	in	ADP
taxlaw-8981	803	132	for	for	ADP
taxlaw-8981	803	133	state	state	NOUN
taxlaw-8981	803	134	purposes	purpose	NOUN
taxlaw-8981	803	135	)	)	PUNCT
taxlaw-8981	803	136	ohio	ohio	PROPN
taxlaw-8981	803	137	26.3	26.3	NUM
taxlaw-8981	803	138	%	%	NOUN
taxlaw-8981	803	139	6.7	6.7	NUM
taxlaw-8981	803	140	%	%	NOUN
taxlaw-8981	803	141	74.6	74.6	NUM
taxlaw-8981	803	142	%	%	NOUN
taxlaw-8981	803	143	no	no	DET
taxlaw-8981	803	144	state	state	NOUN
taxlaw-8981	803	145	itemized	itemize	VERB
taxlaw-8981	803	146	deductions	deduction	NOUN
taxlaw-8981	803	147	oklahoma	oklahoma	PROPN
taxlaw-8981	803	148	23.8	23.8	NUM
taxlaw-8981	803	149	%	%	NOUN
taxlaw-8981	803	150	8.1	8.1	NUM
taxlaw-8981	803	151	%	%	NOUN
taxlaw-8981	803	152	65.8	65.8	NUM
taxlaw-8981	803	153	%	%	NOUN
taxlaw-8981	803	154	fully	fully	ADV
taxlaw-8981	803	155	bound	bind	VERB
taxlaw-8981	803	156	to	to	ADP
taxlaw-8981	803	157	federal	federal	ADJ
taxlaw-8981	803	158	choice	choice	NOUN
taxlaw-8981	803	159	oregon	oregon	PROPN
taxlaw-8981	803	160	37.5	37.5	NUM
taxlaw-8981	803	161	%	%	NOUN
taxlaw-8981	803	162	14.6	14.6	NUM
taxlaw-8981	803	163	%	%	NOUN
taxlaw-8981	803	164	61.2	61.2	NUM
taxlaw-8981	803	165	%	%	NOUN
taxlaw-8981	803	166	independent	independent	ADJ
taxlaw-8981	803	167	choice	choice	NOUN
taxlaw-8981	803	168	allowed	allow	VERB
taxlaw-8981	803	169	pennsylvania	pennsylvania	NOUN
taxlaw-8981	803	170	29.2	29.2	NUM
taxlaw-8981	803	171	%	%	NOUN
taxlaw-8981	803	172	8.9	8.9	NUM
taxlaw-8981	803	173	%	%	NOUN
taxlaw-8981	803	174	69.6	69.6	NUM
taxlaw-8981	803	175	%	%	NOUN
taxlaw-8981	803	176	no	no	DET
taxlaw-8981	803	177	state	state	NOUN
taxlaw-8981	803	178	itemized	itemize	VERB
taxlaw-8981	803	179	deductions	deduction	NOUN
taxlaw-8981	803	180	rhode	rhode	PROPN
taxlaw-8981	803	181	island	island	NOUN
taxlaw-8981	803	182	33.3	33.3	NUM
taxlaw-8981	803	183	%	%	NOUN
taxlaw-8981	803	184	10.6	10.6	NUM
taxlaw-8981	803	185	%	%	NOUN
taxlaw-8981	803	186	68.2	68.2	NUM
taxlaw-8981	803	187	%	%	NOUN
taxlaw-8981	803	188	no	no	DET
taxlaw-8981	803	189	state	state	NOUN
taxlaw-8981	803	190	itemized	itemize	VERB
taxlaw-8981	803	191	deductions	deduction	NOUN
taxlaw-8981	803	192	south	south	PROPN
taxlaw-8981	803	193	carolina	carolina	PROPN
taxlaw-8981	803	194	28.1	28.1	NUM
taxlaw-8981	803	195	%	%	NOUN
taxlaw-8981	803	196	9.5	9.5	NUM
taxlaw-8981	803	197	%	%	NOUN
taxlaw-8981	803	198	66.2	66.2	NUM
taxlaw-8981	803	199	%	%	NOUN
taxlaw-8981	803	200	conformity	conformity	NOUN
taxlaw-8981	803	201	starting	starting	NOUN
taxlaw-8981	803	202	point	point	NOUN
taxlaw-8981	803	203	is	be	AUX
taxlaw-8981	803	204	fti	fti	PROPN
taxlaw-8981	803	205	(	(	PUNCT
taxlaw-8981	803	206	so	so	ADV
taxlaw-8981	803	207	federal	federal	ADJ
taxlaw-8981	803	208	itemization	itemization	NOUN
taxlaw-8981	803	209	choice	choice	NOUN
taxlaw-8981	803	210	is	be	AUX
taxlaw-8981	803	211	built	build	VERB
taxlaw-8981	803	212	in	in	ADP
taxlaw-8981	803	213	for	for	ADP
taxlaw-8981	803	214	state	state	NOUN
taxlaw-8981	803	215	purposes	purpose	NOUN
taxlaw-8981	803	216	)	)	PUNCT
taxlaw-8981	803	217	south	south	PROPN
taxlaw-8981	803	218	dakota	dakota	PROPN
taxlaw-8981	803	219	18.2	18.2	NUM
taxlaw-8981	803	220	%	%	NOUN
taxlaw-8981	803	221	5.3	5.3	NUM
taxlaw-8981	803	222	%	%	NOUN
taxlaw-8981	803	223	71.1	71.1	NUM
taxlaw-8981	803	224	%	%	NOUN
taxlaw-8981	803	225	no	no	DET
taxlaw-8981	803	226	state	state	NOUN
taxlaw-8981	803	227	pit	pit	NOUN
taxlaw-8981	803	228	tennessee	tennessee	NOUN
taxlaw-8981	803	229	20.3	20.3	NUM
taxlaw-8981	803	230	%	%	NOUN
taxlaw-8981	803	231	6.7	6.7	NUM
taxlaw-8981	803	232	%	%	NOUN
taxlaw-8981	803	233	67.0	67.0	NUM
taxlaw-8981	803	234	%	%	NOUN
taxlaw-8981	803	235	no	no	DET
taxlaw-8981	803	236	state	state	NOUN
taxlaw-8981	803	237	broad	broad	ADV
taxlaw-8981	803	238	-	-	PUNCT
taxlaw-8981	803	239	based	base	VERB
taxlaw-8981	803	240	pit	pit	NOUN
taxlaw-8981	803	241	texas	texas	PROPN
taxlaw-8981	803	242	26.1	26.1	NUM
taxlaw-8981	803	243	%	%	NOUN
taxlaw-8981	803	244	9.2	9.2	NUM
taxlaw-8981	803	245	%	%	NOUN
taxlaw-8981	803	246	64.8	64.8	NUM
taxlaw-8981	803	247	%	%	NOUN
taxlaw-8981	803	248	no	no	DET
taxlaw-8981	803	249	state	state	NOUN
taxlaw-8981	803	250	pit	pit	NOUN
taxlaw-8981	803	251	utah	utah	PROPN
taxlaw-8981	803	252	36.3	36.3	NUM
taxlaw-8981	803	253	%	%	NOUN
taxlaw-8981	803	254	14.8	14.8	NUM
taxlaw-8981	803	255	%	%	NOUN
taxlaw-8981	803	256	59.2	59.2	NUM
taxlaw-8981	803	257	%	%	NOUN
taxlaw-8981	803	258	state	state	NOUN
taxlaw-8981	803	259	credit	credit	NOUN
taxlaw-8981	803	260	determined	determine	VERB
taxlaw-8981	803	261	with	with	ADP
taxlaw-8981	803	262	reference	reference	NOUN
taxlaw-8981	803	263	to	to	ADP
taxlaw-8981	803	264	federal	federal	ADJ
taxlaw-8981	803	265	itemized	itemize	VERB
taxlaw-8981	803	266	deduction	deduction	NOUN
taxlaw-8981	803	267	or	or	CCONJ
taxlaw-8981	803	268	standard	standard	ADJ
taxlaw-8981	803	269	deduction	deduction	NOUN
taxlaw-8981	803	270	(	(	PUNCT
taxlaw-8981	803	271	fully	fully	ADV
taxlaw-8981	803	272	bound	bind	VERB
taxlaw-8981	803	273	)	)	PUNCT
taxlaw-8981	803	274	vermont	vermont	PROPN
taxlaw-8981	803	275	27.8	27.8	NUM
taxlaw-8981	803	276	%	%	NOUN
taxlaw-8981	803	277	7.1	7.1	NUM
taxlaw-8981	803	278	%	%	NOUN
taxlaw-8981	803	279	74.3	74.3	NUM
taxlaw-8981	803	280	%	%	NOUN
taxlaw-8981	803	281	no	no	DET
taxlaw-8981	803	282	state	state	NOUN
taxlaw-8981	803	283	itemized	itemize	VERB
taxlaw-8981	803	284	deductions	deduction	NOUN
taxlaw-8981	803	285	(	(	PUNCT
taxlaw-8981	803	286	conformity	conformity	NOUN
taxlaw-8981	803	287	starting	starting	NOUN
taxlaw-8981	803	288	point	point	NOUN
taxlaw-8981	803	289	fti	fti	PROPN
taxlaw-8981	803	290	2017	2017	NUM
taxlaw-8981	803	291	and	and	CCONJ
taxlaw-8981	803	292	prior	prior	ADV
taxlaw-8981	803	293	;	;	PUNCT
taxlaw-8981	803	294	fagi	fagi	NOUN
taxlaw-8981	803	295	for	for	ADP
taxlaw-8981	803	296	2018	2018	NUM
taxlaw-8981	803	297	and	and	CCONJ
taxlaw-8981	803	298	after	after	ADP
taxlaw-8981	803	299	)	)	PUNCT
taxlaw-8981	803	300	virginia	virginia	PROPN
taxlaw-8981	803	301	38.1	38.1	NUM
taxlaw-8981	803	302	%	%	NOUN
taxlaw-8981	803	303	17.7	17.7	NUM
taxlaw-8981	803	304	%	%	NOUN
taxlaw-8981	803	305	53.5	53.5	NUM
taxlaw-8981	803	306	%	%	NOUN
taxlaw-8981	803	307	fully	fully	ADV
taxlaw-8981	803	308	bound	bind	VERB
taxlaw-8981	803	309	to	to	ADP
taxlaw-8981	803	310	federal	federal	ADJ
taxlaw-8981	803	311	choice	choice	NOUN
taxlaw-8981	803	312	washington	washington	PROPN
taxlaw-8981	803	313	31.4	31.4	NUM
taxlaw-8981	803	314	%	%	NOUN
taxlaw-8981	803	315	13.4	13.4	NUM
taxlaw-8981	803	316	%	%	NOUN
taxlaw-8981	803	317	57.3	57.3	NUM
taxlaw-8981	803	318	%	%	NOUN
taxlaw-8981	803	319	no	no	DET
taxlaw-8981	803	320	state	state	NOUN
taxlaw-8981	803	321	pit	pit	NOUN
taxlaw-8981	803	322	west	west	PROPN
taxlaw-8981	803	323	virginia	virginia	PROPN
taxlaw-8981	803	324	17.4	17.4	NUM
taxlaw-8981	803	325	%	%	NOUN
taxlaw-8981	803	326	4.3	4.3	NUM
taxlaw-8981	803	327	%	%	NOUN
taxlaw-8981	803	328	75.2	75.2	NUM
taxlaw-8981	803	329	%	%	NOUN
taxlaw-8981	803	330	no	no	DET
taxlaw-8981	803	331	state	state	NOUN
taxlaw-8981	803	332	itemized	itemize	VERB
taxlaw-8981	803	333	deductions	deduction	NOUN
taxlaw-8981	803	334	wisconsin	wisconsin	PROPN
taxlaw-8981	803	335	31.8	31.8	NUM
taxlaw-8981	803	336	%	%	NOUN
taxlaw-8981	803	337	7.8	7.8	NUM
taxlaw-8981	803	338	%	%	NOUN
taxlaw-8981	803	339	75.6	75.6	NUM
taxlaw-8981	803	340	%	%	NOUN
taxlaw-8981	803	341	state	state	NOUN
taxlaw-8981	803	342	credit	credit	NOUN
taxlaw-8981	803	343	for	for	ADP
taxlaw-8981	803	344	certain	certain	ADJ
taxlaw-8981	803	345	federal	federal	ADJ
taxlaw-8981	803	346	itemized	itemize	VERB
taxlaw-8981	803	347	deductions	deduction	NOUN
taxlaw-8981	803	348	exceed	exceed	VERB
taxlaw-8981	803	349	the	the	DET
taxlaw-8981	803	350	state	state	NOUN
taxlaw-8981	803	351	standard	standard	ADJ
taxlaw-8981	803	352	deduction	deduction	NOUN
taxlaw-8981	803	353	(	(	PUNCT
taxlaw-8981	803	354	but	but	CCONJ
taxlaw-8981	803	355	a	a	DET
taxlaw-8981	803	356	taxpayer	taxpayer	NOUN
taxlaw-8981	803	357	can	can	AUX
taxlaw-8981	803	358	claim	claim	VERB
taxlaw-8981	803	359	credit	credit	NOUN
taxlaw-8981	803	360	even	even	ADV
taxlaw-8981	803	361	if	if	SCONJ
taxlaw-8981	803	362	they	they	PRON
taxlaw-8981	803	363	do	do	AUX
taxlaw-8981	803	364	not	not	PART
taxlaw-8981	803	365	itemize	itemize	VERB
taxlaw-8981	803	366	on	on	ADP
taxlaw-8981	803	367	federal	federal	ADJ
taxlaw-8981	803	368	return	return	NOUN
taxlaw-8981	803	369	—	—	PUNCT
taxlaw-8981	803	370	so	so	ADV
taxlaw-8981	803	371	independent	independent	ADJ
taxlaw-8981	803	372	choice	choice	NOUN
taxlaw-8981	803	373	)	)	PUNCT
taxlaw-8981	803	374	.	.	PUNCT
taxlaw-8981	804	1	wyoming	wyome	VERB
taxlaw-8981	804	2	22.2	22.2	NUM
taxlaw-8981	804	3	%	%	NOUN
taxlaw-8981	804	4	6.5	6.5	NUM
taxlaw-8981	804	5	%	%	NOUN
taxlaw-8981	804	6	70.9	70.9	NUM
taxlaw-8981	804	7	%	%	NOUN
taxlaw-8981	804	8	no	no	DET
taxlaw-8981	804	9	state	state	NOUN
taxlaw-8981	804	10	pit	pit	NOUN
taxlaw-8981	804	11	minimum	minimum	NOUN
taxlaw-8981	804	12	17.4	17.4	NUM
taxlaw-8981	804	13	%	%	NOUN
taxlaw-8981	804	14	4.3	4.3	NUM
taxlaw-8981	804	15	%	%	NOUN
taxlaw-8981	804	16	45.5	45.5	NUM
taxlaw-8981	804	17	%	%	NOUN
taxlaw-8981	804	18	maximum	maximum	NOUN
taxlaw-8981	804	19	46.7	46.7	NUM
taxlaw-8981	804	20	%	%	NOUN
taxlaw-8981	804	21	24.0	24.0	NUM
taxlaw-8981	804	22	%	%	NOUN
taxlaw-8981	804	23	75.6	75.6	NUM
taxlaw-8981	804	24	%	%	NOUN
taxlaw-8981	804	25	median	median	NOUN
taxlaw-8981	804	26	29.2	29.2	NUM
taxlaw-8981	804	27	%	%	NOUN
taxlaw-8981	804	28	8.9	8.9	NUM
taxlaw-8981	804	29	%	%	NOUN
taxlaw-8981	804	30	68.0	68.0	NUM
taxlaw-8981	804	31	%	%	NOUN
taxlaw-8981	804	32	44	44	NUM
taxlaw-8981	804	33	columbia	columbia	PROPN
taxlaw-8981	804	34	journal	journal	PROPN
taxlaw-8981	804	35	of	of	ADP
taxlaw-8981	804	36	tax	tax	NOUN
taxlaw-8981	804	37	law	law	NOUN
taxlaw-8981	805	1	[	[	X
taxlaw-8981	805	2	vol	vol	NOUN
taxlaw-8981	805	3	:	:	PUNCT
taxlaw-8981	805	4	13:1	13:1	NUM
taxlaw-8981	805	5	appendix	appendix	PROPN
taxlaw-8981	805	6	b.	b.	PROPN
taxlaw-8981	805	7	changes	change	NOUN
taxlaw-8981	805	8	in	in	ADP
taxlaw-8981	805	9	federal	federal	PROPN
taxlaw-8981	805	10	&	&	CCONJ
taxlaw-8981	805	11	state	state	PROPN
taxlaw-8981	805	12	itemization	itemization	NOUN
taxlaw-8981	805	13	(	(	PUNCT
taxlaw-8981	805	14	ty2017	ty2017	PROPN
taxlaw-8981	805	15	to	to	ADP
taxlaw-8981	805	16	ty2018	ty2018	NOUN
taxlaw-8981	805	17	)	)	PUNCT
taxlaw-8981	805	18	for	for	ADP
taxlaw-8981	805	19	oregon	oregon	PROPN
taxlaw-8981	805	20	,	,	PUNCT
taxlaw-8981	805	21	nebraska	nebraska	PROPN
taxlaw-8981	805	22	,	,	PUNCT
taxlaw-8981	805	23	&	&	CCONJ
taxlaw-8981	805	24	maryland	maryland	PROPN
taxlaw-8981	805	25	–	–	PUNCT
taxlaw-8981	805	26	details	detail	VERB
taxlaw-8981	805	27	ty2017	ty2017	PROPN
taxlaw-8981	805	28	ty2018	ty2018	NOUN
taxlaw-8981	805	29	change	change	VERB
taxlaw-8981	805	30	total	total	ADJ
taxlaw-8981	805	31	#	#	NOUN
taxlaw-8981	805	32	of	of	ADP
taxlaw-8981	805	33	returns	return	NOUN
taxlaw-8981	805	34	#	#	NOUN
taxlaw-8981	805	35	of	of	ADP
taxlaw-8981	805	36	returns	return	NOUN
taxlaw-8981	805	37	with	with	ADP
taxlaw-8981	805	38	itemized	itemize	VERB
taxlaw-8981	805	39	deductions	deduction	NOUN
taxlaw-8981	805	40	%	%	NOUN
taxlaw-8981	805	41	of	of	ADP
taxlaw-8981	805	42	returns	return	NOUN
taxlaw-8981	805	43	with	with	ADP
taxlaw-8981	805	44	itemized	itemize	VERB
taxlaw-8981	805	45	deductions	deduction	NOUN
taxlaw-8981	805	46	total	total	NOUN
taxlaw-8981	805	47	#	#	NOUN
taxlaw-8981	805	48	of	of	ADP
taxlaw-8981	805	49	returns	return	NOUN
taxlaw-8981	805	50	#	#	NOUN
taxlaw-8981	805	51	of	of	ADP
taxlaw-8981	805	52	returns	return	NOUN
taxlaw-8981	805	53	with	with	ADP
taxlaw-8981	805	54	itemized	itemize	VERB
taxlaw-8981	805	55	deductions	deduction	NOUN
taxlaw-8981	805	56	%	%	NOUN
taxlaw-8981	805	57	of	of	ADP
taxlaw-8981	805	58	returns	return	NOUN
taxlaw-8981	805	59	with	with	ADP
taxlaw-8981	805	60	itemized	itemize	VERB
taxlaw-8981	805	61	deductions	deduction	NOUN
taxlaw-8981	805	62	decline	decline	NOUN
taxlaw-8981	805	63	(	(	PUNCT
taxlaw-8981	805	64	from	from	ADP
taxlaw-8981	805	65	2017	2017	NUM
taxlaw-8981	805	66	to	to	ADP
taxlaw-8981	805	67	2018	2018	NUM
taxlaw-8981	805	68	)	)	PUNCT
taxlaw-8981	805	69	in	in	ADP
taxlaw-8981	805	70	#	#	NOUN
taxlaw-8981	805	71	of	of	ADP
taxlaw-8981	805	72	taxpayers	taxpayer	NOUN
taxlaw-8981	805	73	who	who	PRON
taxlaw-8981	805	74	itemize	itemize	VERB
taxlaw-8981	805	75	%	%	NOUN
taxlaw-8981	805	76	decline	decline	NOUN
taxlaw-8981	805	77	(	(	PUNCT
taxlaw-8981	805	78	2017	2017	NUM
taxlaw-8981	805	79	to	to	ADP
taxlaw-8981	805	80	2018	2018	NUM
taxlaw-8981	805	81	)	)	PUNCT
taxlaw-8981	805	82	in	in	ADP
taxlaw-8981	805	83	itemization	itemization	NOUN
taxlaw-8981	805	84	rate	rate	NOUN
taxlaw-8981	805	85	(	(	PUNCT
taxlaw-8981	805	86	as	as	ADP
taxlaw-8981	805	87	a	a	DET
taxlaw-8981	805	88	%	%	NOUN
taxlaw-8981	805	89	of	of	ADP
taxlaw-8981	805	90	the	the	DET
taxlaw-8981	805	91	2017	2017	NUM
taxlaw-8981	805	92	rate	rate	NOUN
taxlaw-8981	805	93	)	)	PUNCT
taxlaw-8981	805	94	or	or	CCONJ
taxlaw-8981	805	95	federal	federal	ADJ
taxlaw-8981	806	1	returns162	returns162	PROPN
taxlaw-8981	806	2	1,938,620	1,938,620	NUM
taxlaw-8981	806	3	727,520	727,520	NUM
taxlaw-8981	806	4	37.5	37.5	NUM
taxlaw-8981	806	5	%	%	NOUN
taxlaw-8981	806	6	1,965,610	1,965,610	NUM
taxlaw-8981	806	7	286,450	286,450	NUM
taxlaw-8981	806	8	14.6	14.6	NUM
taxlaw-8981	806	9	%	%	NOUN
taxlaw-8981	806	10	441,070	441,070	NUM
taxlaw-8981	806	11	61.2	61.2	NUM
taxlaw-8981	806	12	%	%	NOUN
taxlaw-8981	806	13	state	state	NOUN
taxlaw-8981	806	14	returns163	returns163	PROPN
taxlaw-8981	806	15	1,785,350	1,785,350	NUM
taxlaw-8981	806	16	824,001	824,001	NUM
taxlaw-8981	806	17	46.2	46.2	NUM
taxlaw-8981	806	18	%	%	NOUN
taxlaw-8981	806	19	1,819,167	1,819,167	NUM
taxlaw-8981	806	20	787,032	787,032	NUM
taxlaw-8981	806	21	43.3	43.3	NUM
taxlaw-8981	806	22	%	%	NOUN
taxlaw-8981	806	23	36,969	36,969	NUM
taxlaw-8981	806	24	6.3	6.3	NUM
taxlaw-8981	806	25	%	%	NOUN
taxlaw-8981	806	26	ne	ne	X
taxlaw-8981	806	27	federal	federal	ADJ
taxlaw-8981	806	28	returns	return	NOUN
taxlaw-8981	806	29	905,980	905,980	NUM
taxlaw-8981	806	30	255,410	255,410	NUM
taxlaw-8981	806	31	28.2	28.2	NUM
taxlaw-8981	806	32	%	%	NOUN
taxlaw-8981	806	33	909,600	909,600	NUM
taxlaw-8981	806	34	69,390	69,390	NUM
taxlaw-8981	806	35	7.6	7.6	NUM
taxlaw-8981	806	36	%	%	NOUN
taxlaw-8981	806	37	186,020	186,020	NUM
taxlaw-8981	806	38	72.9	72.9	NUM
taxlaw-8981	806	39	%	%	NOUN
taxlaw-8981	806	40	state	state	NOUN
taxlaw-8981	806	41	returns164	returns164	NOUN
taxlaw-8981	806	42	866,360	866,360	NUM
taxlaw-8981	806	43	243,000	243,000	NUM
taxlaw-8981	806	44	28.0	28.0	NUM
taxlaw-8981	806	45	%	%	NOUN
taxlaw-8981	806	46	867,910	867,910	NUM
taxlaw-8981	806	47	62,570	62,570	NUM
taxlaw-8981	806	48	7.2	7.2	NUM
taxlaw-8981	806	49	%	%	NOUN
taxlaw-8981	806	50	180,430	180,430	NUM
taxlaw-8981	806	51	74.3	74.3	NUM
taxlaw-8981	806	52	%	%	NOUN
taxlaw-8981	806	53	md	md	PROPN
taxlaw-8981	806	54	federal	federal	ADJ
taxlaw-8981	806	55	returns	return	NOUN
taxlaw-8981	806	56	2,986,140	2,986,140	NUM
taxlaw-8981	806	57	1,393,890	1,393,890	NUM
taxlaw-8981	806	58	46.7	46.7	NUM
taxlaw-8981	806	59	%	%	NOUN
taxlaw-8981	806	60	3,004,390	3,004,390	NUM
taxlaw-8981	806	61	722,050	722,050	NUM
taxlaw-8981	806	62	24.0	24.0	NUM
taxlaw-8981	806	63	%	%	NOUN
taxlaw-8981	806	64	671,840	671,840	NUM
taxlaw-8981	806	65	48.5	48.5	NUM
taxlaw-8981	806	66	%	%	NOUN
taxlaw-8981	806	67	state	state	NOUN
taxlaw-8981	806	68	returns165	returns165	PROPN
taxlaw-8981	806	69	3,107,116	3,107,116	NUM
taxlaw-8981	806	70	1,412,104	1,412,104	NUM
taxlaw-8981	806	71	45.4	45.4	NUM
taxlaw-8981	806	72	%	%	NOUN
taxlaw-8981	806	73	3,123,790	3,123,790	NUM
taxlaw-8981	806	74	741,204	741,204	NUM
taxlaw-8981	806	75	23.7	23.7	NUM
taxlaw-8981	806	76	%	%	NOUN
taxlaw-8981	806	77	670,900	670,900	NUM
taxlaw-8981	806	78	47.8	47.8	NUM
taxlaw-8981	806	79	%	%	NOUN
taxlaw-8981	806	80	us	us	PROPN
taxlaw-8981	806	81	federal	federal	ADJ
taxlaw-8981	806	82	returns	return	NOUN
taxlaw-8981	806	83	152,903,232	152,903,232	NUM
taxlaw-8981	806	84	46,852,677	46,852,677	NUM
taxlaw-8981	806	85	30.6	30.6	NUM
taxlaw-8981	806	86	%	%	NOUN
taxlaw-8981	806	87	153,774,296	153,774,296	NUM
taxlaw-8981	806	88	17,532,594	17,532,594	NUM
taxlaw-8981	806	89	11.4	11.4	NUM
taxlaw-8981	806	90	%	%	NOUN
taxlaw-8981	806	91	29,320,083	29,320,083	NUM
taxlaw-8981	806	92	62.8	62.8	NUM
taxlaw-8981	806	93	%	%	NOUN
taxlaw-8981	806	94	162	162	NUM
taxlaw-8981	806	95	soi	soi	ADJ
taxlaw-8981	806	96	tax	tax	NOUN
taxlaw-8981	806	97	stats	stat	NOUN
taxlaw-8981	806	98	–	–	PUNCT
taxlaw-8981	806	99	historic	historic	ADJ
taxlaw-8981	806	100	table	table	NOUN
taxlaw-8981	806	101	,	,	PUNCT
taxlaw-8981	806	102	individual	individual	ADJ
taxlaw-8981	806	103	income	income	NOUN
taxlaw-8981	806	104	and	and	CCONJ
taxlaw-8981	806	105	tax	tax	NOUN
taxlaw-8981	806	106	data	datum	NOUN
taxlaw-8981	806	107	,	,	PUNCT
taxlaw-8981	806	108	by	by	ADP
taxlaw-8981	806	109	state	state	NOUN
taxlaw-8981	806	110	and	and	CCONJ
taxlaw-8981	806	111	size	size	NOUN
taxlaw-8981	806	112	of	of	ADP
taxlaw-8981	806	113	adjusted	adjust	VERB
taxlaw-8981	806	114	gross	gross	ADJ
taxlaw-8981	806	115	income	income	NOUN
taxlaw-8981	806	116	,	,	PUNCT
taxlaw-8981	806	117	irs	irs	PROPN
taxlaw-8981	806	118	,	,	PUNCT
taxlaw-8981	806	119	https://www.irs.gov/statistics/soitax-stats-historic-table-2	https://www.irs.gov/statistics/soitax-stats-historic-table-2	X
taxlaw-8981	807	1	[	[	X
taxlaw-8981	807	2	https://perma.cc/ypz4-ngju	https://perma.cc/ypz4-ngju	X
taxlaw-8981	807	3	]	]	X
taxlaw-8981	807	4	(	(	PUNCT
taxlaw-8981	807	5	last	last	ADV
taxlaw-8981	807	6	visited	visit	VERB
taxlaw-8981	807	7	nov	nov	PROPN
taxlaw-8981	807	8	.	.	PROPN
taxlaw-8981	807	9	22	22	NUM
taxlaw-8981	807	10	,	,	PUNCT
taxlaw-8981	807	11	2021	2021	NUM
taxlaw-8981	807	12	)	)	PUNCT
taxlaw-8981	807	13	;	;	PUNCT
taxlaw-8981	807	14	and	and	CCONJ
taxlaw-8981	807	15	author	author	NOUN
taxlaw-8981	807	16	calculations	calculation	NOUN
taxlaw-8981	807	17	.	.	PUNCT
taxlaw-8981	808	1	same	same	ADJ
taxlaw-8981	808	2	source	source	NOUN
taxlaw-8981	808	3	for	for	ADP
taxlaw-8981	808	4	oregon	oregon	PROPN
taxlaw-8981	808	5	federal	federal	ADJ
taxlaw-8981	808	6	returns	return	NOUN
taxlaw-8981	808	7	,	,	PUNCT
taxlaw-8981	808	8	nebraska	nebraska	PROPN
taxlaw-8981	808	9	federal	federal	ADJ
taxlaw-8981	808	10	returns	return	NOUN
taxlaw-8981	808	11	,	,	PUNCT
taxlaw-8981	808	12	and	and	CCONJ
taxlaw-8981	808	13	maryland	maryland	PROPN
taxlaw-8981	808	14	federal	federal	ADJ
taxlaw-8981	808	15	returns	return	NOUN
taxlaw-8981	808	16	.	.	PUNCT
taxlaw-8981	809	1	163	163	NUM
taxlaw-8981	809	2	see	see	VERB
taxlaw-8981	809	3	supra	supra	PROPN
taxlaw-8981	809	4	note	note	NOUN
taxlaw-8981	809	5	90	90	NUM
taxlaw-8981	809	6	.	.	NOUN
taxlaw-8981	809	7	164	164	NUM
taxlaw-8981	809	8	see	see	VERB
taxlaw-8981	809	9	neb	neb	PROPN
taxlaw-8981	809	10	.	.	PROPN
taxlaw-8981	810	1	dep’t	dep’t	PROPN
taxlaw-8981	810	2	of	of	ADP
taxlaw-8981	810	3	revenue	revenue	NOUN
taxlaw-8981	810	4	,	,	PUNCT
taxlaw-8981	810	5	supra	supra	PROPN
taxlaw-8981	810	6	note	note	NOUN
taxlaw-8981	810	7	100	100	NUM
taxlaw-8981	810	8	.	.	PUNCT
taxlaw-8981	810	9	165	165	NUM
taxlaw-8981	810	10	comptroller	comptroller	NOUN
taxlaw-8981	810	11	of	of	ADP
taxlaw-8981	810	12	md	md	PROPN
taxlaw-8981	810	13	.	.	PROPN
taxlaw-8981	810	14	,	,	PUNCT
taxlaw-8981	810	15	income	income	NOUN
taxlaw-8981	810	16	tax	tax	NOUN
taxlaw-8981	810	17	summary	summary	NOUN
taxlaw-8981	810	18	report	report	NOUN
taxlaw-8981	810	19	:	:	PUNCT
taxlaw-8981	810	20	tax	tax	NOUN
taxlaw-8981	810	21	year	year	NOUN
taxlaw-8981	810	22	2017	2017	NUM
taxlaw-8981	810	23	,	,	PUNCT
taxlaw-8981	810	24	at	at	ADP
taxlaw-8981	810	25	3	3	NUM
taxlaw-8981	810	26	(	(	PUNCT
taxlaw-8981	810	27	2018	2018	NUM
taxlaw-8981	810	28	)	)	PUNCT
taxlaw-8981	810	29	;	;	PUNCT
taxlaw-8981	810	30	comptroller	comptroller	NOUN
taxlaw-8981	810	31	of	of	ADP
taxlaw-8981	810	32	md	md	PROPN
taxlaw-8981	810	33	.	.	PROPN
taxlaw-8981	810	34	,	,	PUNCT
taxlaw-8981	810	35	income	income	NOUN
taxlaw-8981	810	36	tax	tax	NOUN
taxlaw-8981	810	37	summary	summary	NOUN
taxlaw-8981	810	38	report	report	NOUN
taxlaw-8981	810	39	:	:	PUNCT
taxlaw-8981	810	40	tax	tax	NOUN
taxlaw-8981	810	41	year	year	NOUN
taxlaw-8981	810	42	2018	2018	NUM
taxlaw-8981	810	43	,	,	PUNCT
taxlaw-8981	810	44	at	at	ADP
taxlaw-8981	810	45	3	3	NUM
taxlaw-8981	810	46	(	(	PUNCT
taxlaw-8981	810	47	2019	2019	NUM
taxlaw-8981	810	48	)	)	PUNCT
taxlaw-8981	810	49	.	.	PUNCT
taxlaw-8981	811	1	https://www.irs.gov/statistics/soi-tax-stats-historic-table-2	https://www.irs.gov/statistics/soi-tax-stats-historic-table-2	PROPN
taxlaw-8981	811	2	https://www.irs.gov/statistics/soi-tax-stats-historic-table-2	https://www.irs.gov/statistics/soi-tax-stats-historic-table-2	PROPN
taxlaw-8981	811	3	introduction	introduction	NOUN
taxlaw-8981	811	4	i.	i.	NOUN
taxlaw-8981	811	5	the	the	DET
taxlaw-8981	811	6	tcja	tcja	PROPN
taxlaw-8981	811	7	’s	’s	PART
taxlaw-8981	811	8	itemization	itemization	NOUN
taxlaw-8981	811	9	-	-	PUNCT
taxlaw-8981	811	10	related	relate	VERB
taxlaw-8981	811	11	changes	change	NOUN
taxlaw-8981	811	12	a.	a.	NOUN
taxlaw-8981	811	13	increasing	increase	VERB
taxlaw-8981	811	14	the	the	DET
taxlaw-8981	811	15	standard	standard	ADJ
taxlaw-8981	811	16	deduction	deduction	NOUN
taxlaw-8981	811	17	&	&	CCONJ
taxlaw-8981	811	18	limiting	limit	VERB
taxlaw-8981	811	19	itemized	itemize	VERB
taxlaw-8981	811	20	deductions	deduction	NOUN
taxlaw-8981	811	21	b.	b.	PROPN
taxlaw-8981	812	1	the	the	DET
taxlaw-8981	812	2	stated	state	VERB
taxlaw-8981	812	3	policy	policy	NOUN
taxlaw-8981	812	4	goal	goal	NOUN
taxlaw-8981	812	5	:	:	PUNCT
taxlaw-8981	812	6	simplification	simplification	NOUN
taxlaw-8981	812	7	c.	c.	NOUN
taxlaw-8981	812	8	expectations	expectation	NOUN
taxlaw-8981	812	9	about	about	ADP
taxlaw-8981	812	10	itemization	itemization	NOUN
taxlaw-8981	812	11	rates	rate	NOUN
taxlaw-8981	812	12	and	and	CCONJ
taxlaw-8981	812	13	simplification	simplification	NOUN
taxlaw-8981	812	14	d.	d.	NOUN
taxlaw-8981	812	15	the	the	DET
taxlaw-8981	812	16	decline	decline	NOUN
taxlaw-8981	812	17	in	in	ADP
taxlaw-8981	812	18	itemization	itemization	NOUN
taxlaw-8981	812	19	rates	rate	NOUN
taxlaw-8981	812	20	as	as	ADP
taxlaw-8981	812	21	a	a	DET
taxlaw-8981	812	22	proxy	proxy	NOUN
taxlaw-8981	812	23	for	for	ADP
taxlaw-8981	812	24	simplification	simplification	NOUN
taxlaw-8981	812	25	1	1	NUM
taxlaw-8981	812	26	.	.	PUNCT
taxlaw-8981	812	27	for	for	ADP
taxlaw-8981	812	28	taxpayers	taxpayer	NOUN
taxlaw-8981	812	29	2	2	NUM
taxlaw-8981	812	30	.	.	X
taxlaw-8981	813	1	for	for	ADP
taxlaw-8981	813	2	tax	tax	NOUN
taxlaw-8981	813	3	authorities	authorities	PROPN
taxlaw-8981	813	4	ii	ii	PROPN
taxlaw-8981	813	5	.	.	PUNCT
taxlaw-8981	814	1	using	use	VERB
taxlaw-8981	814	2	tax	tax	NOUN
taxlaw-8981	814	3	filing	filing	NOUN
taxlaw-8981	814	4	data	datum	NOUN
taxlaw-8981	814	5	to	to	PART
taxlaw-8981	814	6	understand	understand	VERB
taxlaw-8981	814	7	changes	change	NOUN
taxlaw-8981	814	8	in	in	ADP
taxlaw-8981	814	9	taxpayers	taxpayer	NOUN
taxlaw-8981	814	10	’	’	PART
taxlaw-8981	814	11	itemization	itemization	NOUN
taxlaw-8981	814	12	choices	choice	NOUN
taxlaw-8981	814	13	a.	a.	NOUN
taxlaw-8981	814	14	federal	federal	PROPN
taxlaw-8981	814	15	itemization	itemization	PROPN
taxlaw-8981	814	16	data	data	PROPN
taxlaw-8981	814	17	b.	b.	PROPN
taxlaw-8981	814	18	a	a	DET
taxlaw-8981	814	19	closer	close	ADJ
taxlaw-8981	814	20	look	look	NOUN
taxlaw-8981	814	21	at	at	ADP
taxlaw-8981	814	22	the	the	DET
taxlaw-8981	814	23	data	datum	NOUN
taxlaw-8981	814	24	:	:	PUNCT
taxlaw-8981	814	25	variation	variation	NOUN
taxlaw-8981	814	26	in	in	ADP
taxlaw-8981	814	27	itemization	itemization	NOUN
taxlaw-8981	814	28	rates	rate	NOUN
taxlaw-8981	814	29	by	by	ADP
taxlaw-8981	814	30	state	state	NOUN
taxlaw-8981	814	31	1	1	NUM
taxlaw-8981	814	32	.	.	PUNCT
taxlaw-8981	814	33	independent	independent	ADJ
taxlaw-8981	814	34	itemization	itemization	NOUN
taxlaw-8981	814	35	elections	election	NOUN
taxlaw-8981	814	36	allowed	allow	VERB
taxlaw-8981	814	37	:	:	PUNCT
taxlaw-8981	814	38	oregon	oregon	PROPN
taxlaw-8981	814	39	a.	a.	NOUN
taxlaw-8981	814	40	change	change	NOUN
taxlaw-8981	814	41	in	in	ADP
taxlaw-8981	814	42	itemization	itemization	NOUN
taxlaw-8981	814	43	behavior	behavior	NOUN
taxlaw-8981	814	44	of	of	ADP
taxlaw-8981	814	45	oregon	oregon	PROPN
taxlaw-8981	814	46	taxpayers	taxpayer	NOUN
taxlaw-8981	814	47	–	–	PUNCT
taxlaw-8981	814	48	theory	theory	NOUN
taxlaw-8981	814	49	b.	b.	PROPN
taxlaw-8981	814	50	change	change	NOUN
taxlaw-8981	814	51	in	in	ADP
taxlaw-8981	814	52	itemization	itemization	NOUN
taxlaw-8981	814	53	behavior	behavior	NOUN
taxlaw-8981	814	54	of	of	ADP
taxlaw-8981	814	55	oregon	oregon	PROPN
taxlaw-8981	814	56	taxpayers	taxpayer	NOUN
taxlaw-8981	814	57	–	–	PUNCT
taxlaw-8981	814	58	data	datum	NOUN
taxlaw-8981	814	59	2	2	NUM
taxlaw-8981	814	60	.	.	PUNCT
taxlaw-8981	814	61	election	election	NOUN
taxlaw-8981	814	62	uniformity	uniformity	NOUN
taxlaw-8981	814	63	required	require	VERB
taxlaw-8981	814	64	:	:	PUNCT
taxlaw-8981	814	65	maryland	maryland	PROPN
taxlaw-8981	814	66	&	&	CCONJ
taxlaw-8981	814	67	nebraska	nebraska	PROPN
taxlaw-8981	814	68	a.	a.	NOUN
taxlaw-8981	814	69	change	change	NOUN
taxlaw-8981	814	70	in	in	ADP
taxlaw-8981	814	71	itemization	itemization	NOUN
taxlaw-8981	814	72	behavior	behavior	NOUN
taxlaw-8981	814	73	of	of	ADP
taxlaw-8981	814	74	maryland	maryland	PROPN
taxlaw-8981	814	75	and	and	CCONJ
taxlaw-8981	814	76	nebraska	nebraska	PROPN
taxlaw-8981	814	77	taxpayers	taxpayer	NOUN
taxlaw-8981	814	78	–	–	PUNCT
taxlaw-8981	814	79	theory	theory	NOUN
taxlaw-8981	814	80	b.	b.	PROPN
taxlaw-8981	814	81	change	change	NOUN
taxlaw-8981	814	82	in	in	ADP
taxlaw-8981	814	83	itemization	itemization	NOUN
taxlaw-8981	814	84	behavior	behavior	NOUN
taxlaw-8981	814	85	of	of	ADP
taxlaw-8981	814	86	maryland	maryland	PROPN
taxlaw-8981	814	87	and	and	CCONJ
taxlaw-8981	814	88	nebraska	nebraska	PROPN
taxlaw-8981	814	89	taxpayers	taxpayer	NOUN
taxlaw-8981	814	90	–	–	PUNCT
taxlaw-8981	814	91	data	datum	NOUN
taxlaw-8981	814	92	&	&	CCONJ
taxlaw-8981	814	93	modeling	model	VERB
taxlaw-8981	814	94	3	3	NUM
taxlaw-8981	814	95	.	.	PUNCT
taxlaw-8981	814	96	key	key	ADJ
taxlaw-8981	814	97	takeaways	takeaway	NOUN
taxlaw-8981	814	98	from	from	ADP
taxlaw-8981	814	99	the	the	DET
taxlaw-8981	814	100	data	data	PROPN
taxlaw-8981	814	101	iii	iii	PROPN
taxlaw-8981	814	102	.	.	PUNCT
taxlaw-8981	815	1	the	the	DET
taxlaw-8981	815	2	tcja	tcja	PROPN
taxlaw-8981	815	3	’s	’s	PART
taxlaw-8981	815	4	simplifying	simplify	VERB
taxlaw-8981	815	5	effect	effect	NOUN
taxlaw-8981	815	6	,	,	PUNCT
taxlaw-8981	815	7	considering	consider	VERB
taxlaw-8981	815	8	taxpayers	taxpayer	NOUN
taxlaw-8981	815	9	’	’	PART
taxlaw-8981	815	10	itemization	itemization	NOUN
taxlaw-8981	815	11	behavior	behavior	NOUN
taxlaw-8981	815	12	a.	a.	NOUN
taxlaw-8981	815	13	for	for	ADP
taxlaw-8981	815	14	taxpayers	taxpayer	NOUN
taxlaw-8981	815	15	1	1	NUM
taxlaw-8981	815	16	.	.	PUNCT
taxlaw-8981	815	17	where	where	SCONJ
taxlaw-8981	815	18	independent	independent	ADJ
taxlaw-8981	815	19	itemization	itemization	NOUN
taxlaw-8981	815	20	elections	election	NOUN
taxlaw-8981	815	21	are	be	AUX
taxlaw-8981	815	22	allowed	allow	VERB
taxlaw-8981	815	23	2	2	NUM
taxlaw-8981	815	24	.	.	X
taxlaw-8981	815	25	where	where	SCONJ
taxlaw-8981	815	26	itemization	itemization	NOUN
taxlaw-8981	815	27	election	election	NOUN
taxlaw-8981	815	28	uniformity	uniformity	NOUN
taxlaw-8981	815	29	is	be	AUX
taxlaw-8981	815	30	required	require	VERB
taxlaw-8981	815	31	b.	b.	PROPN
taxlaw-8981	815	32	for	for	ADP
taxlaw-8981	815	33	the	the	DET
taxlaw-8981	815	34	irs	irs	PROPN
taxlaw-8981	815	35	c.	c.	PROPN
taxlaw-8981	815	36	for	for	ADP
taxlaw-8981	815	37	state	state	NOUN
taxlaw-8981	815	38	tax	tax	NOUN
taxlaw-8981	815	39	authorities	authority	NOUN
taxlaw-8981	815	40	d.	d.	PROPN
taxlaw-8981	815	41	key	key	PROPN
taxlaw-8981	815	42	takeaways	takeaway	VERB
taxlaw-8981	815	43	about	about	ADP
taxlaw-8981	815	44	simplification	simplification	NOUN
taxlaw-8981	815	45	iv	iv	NUM
taxlaw-8981	815	46	.	.	PUNCT
taxlaw-8981	815	47	tax	tax	NOUN
taxlaw-8981	815	48	elections	election	NOUN
taxlaw-8981	815	49	&	&	CCONJ
taxlaw-8981	815	50	the	the	DET
taxlaw-8981	815	51	relationship	relationship	NOUN
taxlaw-8981	815	52	between	between	ADP
taxlaw-8981	815	53	the	the	DET
taxlaw-8981	815	54	federal	federal	ADJ
taxlaw-8981	815	55	and	and	CCONJ
taxlaw-8981	815	56	state	state	NOUN
taxlaw-8981	815	57	income	income	NOUN
taxlaw-8981	815	58	tax	tax	NOUN
taxlaw-8981	815	59	regimes	regime	NOUN
taxlaw-8981	815	60	a.	a.	NOUN
taxlaw-8981	815	61	broader	broad	ADJ
taxlaw-8981	815	62	lessons	lesson	NOUN
taxlaw-8981	815	63	from	from	ADP
taxlaw-8981	815	64	the	the	DET
taxlaw-8981	815	65	itemization	itemization	NOUN
taxlaw-8981	815	66	election	election	PROPN
taxlaw-8981	815	67	example	example	NOUN
taxlaw-8981	815	68	b.	b.	PROPN
taxlaw-8981	815	69	using	use	VERB
taxlaw-8981	815	70	these	these	DET
taxlaw-8981	815	71	lessons	lesson	NOUN
taxlaw-8981	815	72	when	when	SCONJ
taxlaw-8981	815	73	making	make	VERB
taxlaw-8981	815	74	tax	tax	NOUN
taxlaw-8981	815	75	policy	policy	NOUN
taxlaw-8981	815	76	decisions	decision	NOUN
taxlaw-8981	815	77	conclusion	conclusion	VERB
taxlaw-8981	815	78	appendix	appendix	VERB
taxlaw-8981	815	79	a.	a.	NOUN
taxlaw-8981	815	80	changes	change	NOUN
taxlaw-8981	815	81	in	in	ADP
taxlaw-8981	815	82	federal	federal	ADJ
taxlaw-8981	815	83	itemization	itemization	NOUN
taxlaw-8981	815	84	rates	rate	NOUN
taxlaw-8981	815	85	by	by	ADP
taxlaw-8981	815	86	state	state	NOUN
taxlaw-8981	815	87	appendix	appendix	PROPN
taxlaw-8981	815	88	b.	b.	PROPN
taxlaw-8981	815	89	changes	change	NOUN
taxlaw-8981	815	90	in	in	ADP
taxlaw-8981	815	91	federal	federal	PROPN
taxlaw-8981	815	92	&	&	CCONJ
taxlaw-8981	815	93	state	state	PROPN
taxlaw-8981	815	94	itemization	itemization	NOUN
taxlaw-8981	815	95	(	(	PUNCT
taxlaw-8981	815	96	ty2017	ty2017	PROPN
taxlaw-8981	815	97	to	to	ADP
taxlaw-8981	815	98	ty2018	ty2018	NOUN
taxlaw-8981	815	99	)	)	PUNCT
taxlaw-8981	815	100	for	for	ADP
taxlaw-8981	815	101	oregon	oregon	PROPN
taxlaw-8981	815	102	,	,	PUNCT
taxlaw-8981	815	103	nebraska	nebraska	PROPN
taxlaw-8981	815	104	,	,	PUNCT
taxlaw-8981	815	105	&	&	CCONJ
taxlaw-8981	815	106	maryland	maryland	PROPN
taxlaw-8981	815	107	–	–	PUNCT
taxlaw-8981	815	108	details	detail	NOUN