Paying the tax takes up a small amount of the form. Not paying tax takes up most of it. Why should I (or the IRS or Congress) care about what type of furnace you bought? Whether you, as a teacher (but not secretary or engineer) bought supplies for work? Gave to a charity? Paid a mortgage as opposed to rented or lived in a paid off house? Paid state income tax?
Just lower the rate and dump every one of those social engineering credits and deductions. I don't care how you earned or spent your money and neither should Congress.
The tax code is power. Trump talked great about simplifying it. With Jared’s gang - Cohn, Powell et all and GOPe in the thick of things there will be no real reform, count on it.