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High-income taxpayers get the benefits, since low-income taxpayers own little or no housing and do not itemize deductions in any case. 高收入納稅人從中獲利，因?yàn)榈褪杖爰{稅人很少擁有甚至沒有房產(chǎn)，并且無法詳細(xì)列出抵扣項(xiàng)目。