As the House and Senate begin to reconcile their different tax bills, they will have to sort through many little-known provisions that appear designed more to achieve policy goals or reward key lawmakers than deliver tax savings.
Here’s a look at some of the standouts, and their prospects for being including in the final legislation.
The Johnson amendment
The House bill essentially does away with decades-old tax code restrictions preventing churches and other nonprofit groups from engaging in political activities.
Opponents of the restrictions say the groups should have free expression but others worry it will interject politics into philanthropy and open the...