Which of the following major items cannot be subtracted from gross income under the Tax Cuts and Jobs Act?

Under the Tax Cuts and Jobs Act (TCJA), moving expenses for most taxpayers cannot be deducted from gross income. This law significantly limited the ability to claim moving expense deductions, which were previously available for individuals who moved for job-related reasons. The only exception to this limitation applies to active-duty members of the Armed Forces who move due to a military order.

Charitable contributions remain deductible, allowing taxpayers to reduce their taxable income through generous donations to qualifying organizations. Medical expenses are also deductible, subject to certain thresholds, enabling taxpayers to claim unreimbursed medical costs above a specified percentage of their adjusted gross income. Home mortgage interest continues to be deductible as well, though changes to the mortgage interest deduction limits apply under the TCJA.

Thus, moving expenses are entirely excluded from the list of items that one can subtract from gross income, whereas the other options still provide opportunities for deductions under the current tax law.