The new itemized and add-on standard deduction write-offs are only available for state and local sales and excise taxes on new (not used) (1) passenger autos and light trucks with gross vehicle weight ratings of 8,500 pounds or less, (2) motorcycles, and (3) motor homes.Note the additional itemized deduction is not allowed to an itemizing individual who elects to deduct state and local sales taxes in 2009 in lieu of deducting state and local income taxes. Electing taxpayers can effectively claim itemized deductions for state and local sales taxes on new (or used) vehicle or motor home purchases anyway-without regard to the $49,500 purchase price limitation. So the new itemized deduction privilege under the Stimulus Act is generally redundant for these individuals. However, the new add-on standard deduction provision is allowed for AMT, whereas the amount deducted in lieu of state and local income taxes is not.The additional itemized deduction or new add-on standard deduction (whichever applies) is subject to phase-out provisions. The phase-out range for unmarried individuals and married individuals who file separately is between modified adjusted gross income (MAGI) of $125,000 and $135,000. The phase-out range for married joint-filing couples is between MAGI of $250,000 and $260,000. For this purpose, MAGI is regular adjusted gross income (AGI) increased generally by tax-exempt income from outside the U.S.