Congress’ habit of making a legislative mashup out of seemingly disparate issues can result in strange bedfellows keeping tabs on a bill’s progress. That is what has happened with H.R. 3301, the Taxpayer Certainty and Disaster Relief Act of 2019.
H.R. 3301’s disaster relief element is self-explanatory after flooding and other damage around the country earlier this year. But with provisions in the bill that would extend some tax breaks and shorten others, the legislation has generated an unusual mix of support and objection from HVAC groups and other industries.