. >> reporter: bob patterson is an accountant who has been in the business 40 years. he says there are wins here for some taxpayers, but not all. for example, the standard deduction almost doubled for individuals to $12,000 and married couples to $24,000. >> who is that going to help? >> that will help low to middle class people. >> that could make taxes simp r simpler. but if you're used to itemizing things like medical expenses to bring taxable income down, that goes away. >> in the nursing home, they are going to be paying tax they are not paying. >> the changes could be particularly significant to your new jersey where taxes are higher and people are used to deducting their property and income tax. new jersey congress man doesn't mince words. >> if you have a home here, you're getting screwed. this is terrible. >> reporter: you're still able to deduct property taxes up to $10,000 but not income taxes. bob patterson's office is in south jersey where 85% of his clients deduct state and local taxes. he will be trying to figure out how it affects them one client at a