Until enactment of the One Big Beautiful Bill Act, officially P.L. 119-21, the availability of a below-the-line deduction that was not the standard deduction or an itemized deduction was a rare event.
Free tax help is available through the Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) sites. The free VITA program services are available to taxpayers with incomes of ...