“Temporary tax provisions that are worthy should be made permanent.” So says, Congressman Pat Tiberi (R-OH), Chairman of the Subcommittee on Select Revenue in his opening remarks to last week’s subcommittee hearing on tax extenders.

[T]he current tax code is riddled with scores of provisions that have been enacted on a temporary basis. I say riddled not because I believe all these provisions are bad but because – while there are rare occasions when it makes sense to enact temporary tax provisions, such as during an economic downturn – most of the temporary provisions were made temporary not for policy reasons, but because of arcane budget or Senate rules. Making tax policy this way wreaks havoc on the ability of families and businesses to plan for the future with some certainty.

With a few exceptions, temporary tax provisions that are worthy should be made permanent. Those that are not worthy should be terminated. That kind of certainty might not happen until we pass comprehensive tax reform, but in the meantime today’s hearing provides a formal opportunity for the subcommittee to hear from our House colleagues about the merits of extending—or not extending—many of these tax policies.