Pork in the Tax Deal that will cost every American child $12,000

"The bill also now extends dozens of other expiring provisions, usually for a year or two. Among them: help for elementary and secondary school teacher expenses, those who employ people who work on or near Indian reservations, domestic film and television producers, economically depressed areas of Washington, D.C., and areas devastated by 2005's Hurricane Katrina.

"This is a great day for American workers," added Denise Bode, the chief executive officer of the American Wind Energy Association, after learning that the bill would extend a key investment tax credit for a year.

Many of the small breaks are for education and energy interests, which have strong constituencies on Capitol Hill. Seven breaks are education-related, while 11 deal with energy interests, affecting biodiesel and renewable diesel, refined coal, marginal oil and gas wells, and electronic transmission, as well as ethanol and alternative energy sources.

Next year, the same interests could return seeking another extension, said Williams of the Tax Policy Center — and that's what's troublesome about the system.

"In theory, extending these provisions for a year implies they'll look carefully at them next year," he said, "but they rarely do.""

David Lightman