Reply #12: To an extent, they did

[joeglow3]

Both houses passed bills to extend many IRC provisions - AMT patch, R&E credit, etc. In order to pass these benefits, they both had many revenue producing provisions. Well, most, if not all, of those revenue producing provisions were placed in the Health Care bill to get it passed. Thus, they are now faced with the challenge of passing the extenders, while finding new revenue offsets.

Another item that has been out there forever was the codification of the Economic Substance Doctrine. They needed to revenue offset for the health care bill, so they finally managed to get that included. Thus, as it relates to the IRC, it is much more bare now.