This is a nice little game (and revenue stream) for Congress. Tax breaks and tax credits come up for renewal every year and the beneficiaries of these favors queue up to throw campaign dollars and other gifts at the feet of
politicians – every year.
It’s crony capitalist genius. Why write something permanently into the code and only get paid once when Congress can turn political favors into a subscription service?
Remember the old adage. Never kill a sheep. Shear it over and over.