The six expired tax breaks identified by the senators as possible offsets for fuel tax increases are a research and development tax credit, certain expensing by small businesses, the state and local sales tax deduction, increasing employer-provided transit benefits to the same level as parking benefits, a deduction for spending by teachers on classroom supplies, and an increased deduction for land conservation and easement donations.The only one of those I sufficiently understand is the transit/commuter benefit (re-)increase.
The other cuts are either to narrowly targeted groups (ie teachers) or the wealthy. The increase would apply to just about everyone. The whole idea of this as an “offset” is total BS.