For 2018 through 2025, personal exemptions are suspended, but the standard deduction amounts are roughly doubled.
Standard deductions for 2018–2025:
The standard deduction amounts will be adjusted for inflation beginning in 2019.
When the standard deduction amounts doubled, this could result in far fewer taxpayers choosing to itemize deductions most years and may encourage taxpayers to use a so-called bunching strategy. With this approach, deductions that are still permitted, such as charitable donations, are saved up and paid in larger amounts in a single year to reach a total that exceeds the larger standard deduction.