1.As we evaluate job related expenses, are self-employed taxpayers facing a cons

1.As we evaluate job related expenses, are self-employed taxpayers facing a considerable disadvantage when compared to common law or corporate employees? Based on the previous readings, the IRS has created some incentives to grow small businesses, and partnerships. Are self-employed taxpayers still facing considerable hurdles, given the deductibility of certain business expenses?
2.The recent implementation of TCJA Act of 2017 limits the deductions for state and local taxes, which includes property taxes and sales taxes, to a maximum amount of $10,000 each year.
Is the IRS taking drastic steps towards curbing home ownership? Does this place a disproportionate burden on taxpayers residing in states with higher market values on residential property?