Allow middle & low income taxpayers to deduct all capital losses in the year that they are incurred. (current limit 3k)

The current capital loss deduction has been in place since 1977. Given the inflation rates $3,000 in 1977 is approximately $10,975 in 2011 dollars. Allowing people to take their deduction in the year in which in occurred will help return dollars to the economy and ease the burden that the recession has put on the middle class.