Neither of these measures goes far enough.  We need to eliminate ALL selective deductions/breaks/credits, and lower the base rates across the board.  Simpler, flatter, fairer.  Quit using the tax code to subsidize home mortgages and states with high state/local taxes and solar panels and charitable deductions and having more children all the rest.  Because that's precisely what a selective (i.e. something only some people get but not others) deduction is -- a backhanded subsidy from the taxpayers that don't get that deduction to the ones that do.