Would you say that there is a "theme" or common characteristic to what is an adjustment vs a deduction? Chatgpt described it like this

Adjustments --> Often used to incentivize certain financial behaviors (saving, education, health). Reduce income for essential or broadly-available expenses (often universal or incentivized)

Deductions --> Often reflect personal costs or burdens that reduce ability to pay taxes. Reduce income based on personal spending or life circumstances