So they do the thing where they set breaks to sunset in order to make the bill revenue neutral according to the CBO.
Then, later on, when the tax breaks are ready to sunset, they convince the CBO that the tax breaks constitute the new baseline. So now when they pass the next budget they are not considered "new" and they do NOT need to be balanced with cuts or increases any more.
It's a total end run around the intention of the process.
very true, although in relation to OPs point I was talking less about the why of expiring laws/taxes and just pointing out that creating laws that expire can have its own less than desirable knock on effects
Or less politely, make it future citizens’ and another administration’s problem.