Individuals are allowed a special deduction called a personal exemption for dependents.

New York also retains, for 1987 only, the special deduction for working married couples that was eliminated on Federal tax returns.

Companies involved in the extraction of the fossil fuel petroleum are given special deductions as follows:

In addition, working couples are not allowed to claim the special two-earner deduction of up to $3,000 when filing separately.

About 75 percent of tax returns do not claim any special deductions.

At the same time, Congress passed legislation that expanded the number of special deductions and credits available to lower- and middle-income workers.

He would close special deductions for the high-income elderly and certain corporations.

Mr. Wilson said the changes were neccessary because the "tax system has become a crazy quilt of special incentives, special deductions and special write-offs."

Certain categories of taxpayers are eligible for special deductions, if they are documented.

Party leaders hope to repeal several billion dollars in tax breaks to oil companies, including a special deduction for "manufacturing" that was extended to drilling companies two years ago.