As Outlined by the National Association of Realtors (Please copy and paste the link):

https://www.nar.realtor/tax-reform/the-tax-cuts-and-jobs-act-what-it-means-for-homeowners-and-real-estate-professionals?tp=i-H43-Bb-1Jq-1a3Af-1p-AeHn-1c-1Z75h-2C4MpF&om_rid=23368337%20&Om_ntype=NARstandard&om_mid=5074