Just my opinion, but society benefits from having manageable costs of living. I acknowledge that landlords have a business to run, but we also have a policy favoring ownership. Not allowing a property tax or non-occupied mortgage interest deduction raises the costs of being a landlord, disfavoring that activity a bit from a policy perspective. That, in turn, may lower housing costs (and increase owner-occupation of primary residences) by taking some landlords out of that market.

We built a broad middle class by favoring home ownership, allowing regular folks to build wealth in the form of their primary residence. I think we need to get back to that, and that does mean making policy decisions that eats into the margins of landlords.

> allowing regular folks to build wealth in the form of their primary residence

Sometimes that's true, sometimes it isn't. Sometimes people wind up with underwater mortgages, rather than building wealth.

I don't think other business expenses should be deductible either, as that incentivizes inefficient businesses.

I would favor eliminating all business deductions, combined with lowering the tax rate enough to make the change revenue neutral.