Coalition Urges Congress to Allow Tax Provisions to Expire

On behalf of our organizations and the millions of Americans we represent, we write to express our support for passing legislation providing funds for the federal government into 2017 -- outside of lame duck session. We also encourage you to oppose efforts to use this upcoming spending legislation as a vehicle to extend the set of tax provisions set to expire at the end of the year.

Congress faces a test upon returning from August recess. Determining how to fund the government beyond the end of the fiscal year on September 30 will reveal how serious lawmakers are about addressing our nation's fiscal problems.

History shows that end-of-year legislative packages are routinely rushed through Congress and to the President's desk under the threat of a government shutdown -- too fast for lawmakers and the taxpayers footing the bill to determine what is in them. This prevents elected officials from examining how taxpayer dollars are being spent and making important decisions about budgeting and spending. This limits Americans' ability to hold them accountable -- particularly retiring and defeated members of Congress who face no future elections but are part of lame duck session decision making. These important decisions should be made by lawmakers who are accountable to voters.

Lame duck bills also provide lawmakers with the opportunity to bury pet-projects and corporate welfare. The omnibus passed last year is a prime example: It was used to extend and expand billions in subsidies to politically favored industries at taxpayer expense.

Congress already considered the matter of expiring tax provisions a little under a year ago. The $680 billion package signed into law last December made some of these items permanent and allowed more than two dozen others to expire at the end of 2015, laying the groundwork for comprehensive tax reform. Included in the nearly $20 billion in tax provisions that are set to expire are provisions pertaining to small-scale wind power, geothermal heat pumps, race horses, film production -- provisions that distort our tax laws and narrowly benefit favored industries over the rest of the tax base. These provisions were made temporary for a reason. It makes no sense to come back just one year later and selectively extend certain provisions in a lame duck.

Congress must provide government funding beyond a lame duck session and allow temporary tax provisions to expire as lawmakers decided last year.

Taking these two important steps will save taxpayers billions and demonstrate seriousness about fiscal responsibility and pursuing fair, comprehensive, pro-growth tax reform. Thank you for your consideration.