and btw, your calculations are flawed.
Under current law for 2017, a single taxpayer, with total income of $25,000 gets a $6350 deduction and a $4350 exemption for a $14,600 taxable income, giving him a $1728 tax bill.
Under the Senate plan, he would get a $12,000 deduction and no exemption leaving $13,000 taxable income and only a $1300 tax bill - a $428 savings.
> Under current law for 2017, a single taxpayer, with total income of $25,000 gets a $6350 deduction and a $4350 exemption for a $14,600 taxable income, giving him a $1728 tax bill.
> Under the Senate plan, he would get a $12,000 deduction and no exemption leaving $13,000 taxable income and only a $1300 tax bill - a $428 savings.
You're forgetting that the Example A is of a single taxpayer who has $12,000 of deductions. If you go to the app, set "Tax Examples" to "Example A - Single Taxpayer", set "Tax Plan 1 to "Current 2017", and click on the "Calculation of Taxes" tab, you'll see "Home mortgage interest" of -6000 and "Charity" of -6000, and "Amount owed" of $895 for Current 2017. You can distribute the $12,000 among the itemized deductions however you want and you'll still get $895. You'll get a tax for the "Senate 2018" plan of $1,369.5". Your $1,300 number appears to assume a 10 percent rate but the the current Senate plan has the 10 percent bracket ending at $9,525 and income above that (up to $38,700) being taxed at 12 percent. That gives a tax of (9525 * 0.10) + (13000 - 9525) * 0.12 which equals $1,369.5.
To get your tax bill of $1728 for current law in 2017, set one or both of the 6000 deductions to zero so that the total deductions is now under the standard deduction of $6350. You'll then get a tax bill of $1723.75 for current 2017 law. The reason for the $4.25 difference is likely that you're using the tax table whereas I am calculating the tax using the 2017 formula. Following is the output on the "Calculations of Taxes" tab for Example A (for Current 2017 law) and for your example with itemized deductions below $6350:
Example A - Single Person Making $25,000 Per Year with $12,000 in Deductions
Tax Plan 2017 Senate 2018 Change Tax Plan 2017 Senate 2018 Change
1 --------------------------- -------- -------- -------- 1 --------------------------- -------- -------- --------
2 Wages, salaries, tips, etc. 25000 25000 0 2 Wages, salaries, tips, etc. 25000 25000 0
3 Exemptions -4050 0 4050 3 Exemptions -4050 0 4050
4 Standard deductions 0 -12000 -12000 4 Standard deductions -6350 -12000 -5650
5 Itemized deductions -12000 0 12000 5 Itemized deductions 0 0 0
6 --------------------------- -------- -------- -------- 6 --------------------------- -------- -------- --------
7 Medical 0 0 0 7 Medical 0 0 0
8 State and local taxes 0 0 0 8 State and local taxes 0 0 0
9 Real estate taxes 0 0 0 9 Real estate taxes 0 0 0
10 Home mortgage interest -6000 -6000 0 10 Home mortgage interest -6000 -6000 0
11 Charity -6000 -6000 0 11 Charity 0 0 0
12 Misc. repealed deductions 0 0 0 12 Misc. repealed deductions 0 0 0
13 --------------------------- -------- -------- -------- 13 --------------------------- -------- -------- --------
14 Taxable income 8950 13000 4050 14 Taxable income 14600 13000 -1600
15 --------------------------- -------- -------- -------- 15 --------------------------- -------- -------- --------
16 Tax on taxable income 895 1369.5 474.5 16 Tax on taxable income 1723.75 1369.5 -354.25
17 Child credit 0 0 0 17 Child credit 0 0 0
18 Other dependent credit 0 0 0 18 Other dependent credit 0 0 0
19 Parent credit 0 0 0 19 Parent credit 0 0 0
20 Earned income tax credit 0 0 0 20 Earned income tax credit 0 0 0
21 --------------------------- -------- -------- -------- 21 --------------------------- -------- -------- --------
22 Amount owed 895 1369.5 474.5 22 Amount owed 1723.75 1369.5 -354.25