I don't know of any changes , not saying there aren't ,I just haven't heard of any yet. The only pit fall I remember is the value is low so the tax break is too and used to be quite a bit of paper work involved. Not sure how much if at all the laws very from state to state.

I learned all I need to know about life by killing smart people and eating their brains.
Eat right ,Exercise ,Stay fit, Die Anyway!