You forgot to mention possibly the very cruelest part. Currently you can write off medical expenses if they constitute 10% or more of your income out of pocket. This write-off only comes into play if you're insured and/or severely ill or extremely old, and is most commonly used for nursing home care for the elderly. The current tax bill removes it. If you're desperate and sick or very old and in need of care... sucks to be you, granny!