I believe that. It's been a very long time, since I declared anything like that. I think I remember my accountant telling me that I couldn't anymore, so I shrugged, and declared what I could. Also, I retired in 2017.

Thanks for not immediately going on the attack.

For programmers it wasn't that big of a deal. Maybe some electronics purchases were no longer deductible, or a little bit of software, etc. Home office could be sizeable.

Some other professional got royally screwed - e.g. a concert violinist can no longer deduct a $50,000 violin purchase if they're employed by an orchestra as a W2