to save big before the new tax plan kicks in. reporter: long lines tonight. some braving the cold for hours as taxpayers rush to make some crucial decisions. come on over. reporter: that new tax law taking effect january 1, and with it, a new financial reality for millions of americans. from illinois to virginia, taxpayers are rushing to pay certain taxes early, to make the most of deductions that will soon disappear. i m very upset. i m upset how it s going to effect the value of our home. reporter: the new law limits deductions for state and local income taxes and property taxes, capping them at a combined $10,000. accountants say some taxpayers could consider prepaying next year s property taxes before the new year to get a larger deduction. i would say in the last two days, today and yesterday, we ve probably had over 1,000 folks. reporter: here in hempstead, new york, 55-year-old harold francis, a state law enforcement officer, among those waiting.