As we march closer to the end of the calendar and another presidential election year, the chances for corrective action by Congress to reinstate important tax extenders grows dimmer each week according to Ways & Means ranking member Kevin Brady (R-TX). Several important tax incentives were erroneously eliminated by a drafting error in the Tax Cuts and Jobs Act back in 2017, but efforts to correct those errors have been caught in the crosshairs of partisan politics in DC. Since the TCJA with its drafting error was pushed through Congress by the then-majority republican leadership in the US House, the now-majority democratic leadership of the lower chamber will not correct the error without some give from a republican-controlled Senate. House Ways & Means Chairman Richard Neal (D-MA) has indicated that tax extender errors could be corrected in exchange for ending higher exemption levels for the estate tax and expansion of both the Earned Income Tax Credit and the Child & Dependent Care Tax Credit and filed such a bill in June. Today however, the branches are in a stand-off with small business paying the price.