<i>Funny how the discussion is never to simplify the code</i><p>Naw, they do upon occasion simplify it, see e.g. the Tax Reform Act of 1986 (<a href="https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;Tax_Reform_Act_of_1986" rel="nofollow">https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;Tax_Reform_Act_of_1986</a>) ... which allows them to start another cycle.