From CNN. Can deduct unlimited real estate losses off regular wages, no income restrictions, and retroactively to 2018. 

“Previously, if a married couple had depreciation deductions that exceeded their real estate business income, the couple could claim that "loss" to write off taxes on a maximum of $500,000 in income from other sources, like wages from a day job.

Under the change, our rich taxpayer couple -- and this applies only for individuals, not corporations -- can now deduct an unlimited amount of "excess losses" in real estate against income from other sources. So now real estate moguls with lucrative day jobs or bountiful capital gains from other investments can go back to living tax-free, the Kushner way, before limits were put in place as part of the 2017 tax reform bill.

It gets worse, if that's possible. The change applies to this year -- and retroactively to 2019 and 2018.”

https://www.cnn.com/2020/03/28...

I'll definitely have to look into this further.  We haven't filed for 2019 yet and I could use some deductions ;)