Sweetening the Deal
Sparing no expense to win votes for estate-tax cuts, Republicans propose to revive generous business-travel deductions for spouses to appeal to Democrats from tourism-dependent states such as Hawaii.
Tucked into a House-passed estate- tax bill is a provision authorizing what amounts to a 17-month holiday during which the more-relaxed rules — predating 1993 tax changes — would again apply. The temporary arrangement would end Jan. 1, 2008, at an estimated cost to the Treasury of almost $60 million.
House tax writers have repeatedly rejected such efforts to revive the spousal- travel deduction, which had a history of abuse. Nonetheless, Ways and Means Committee Chairman Bill Thomas (R., Calif.) added it to the new estate-tax package in an apparent effort to woo Sen. Daniel Akaka (D., Hawaii) into supporting the bill in a showdown Senate vote Friday.
Senate Democratic Leader Harry Reid (D., Nev.) remains confident that his party can again deny Republicans the 60 votes needed to cut off debate. But the roll call will be close, and the Republican willingness to spend on tax sweeteners and new spending to win votes is striking.
http://blogs.wsj.com/washwire/2006/08/02/sweetening-the-deal/