They should have been made as baseline tax code changes not with an expiration date. It was McCain that kept that from happening. If they were the base line tax code then an affirmative action would be needed to raise rates, as it is an affirmative action is needed to keep rates where they are at. Obviously which ever side has to make an affirmative action to keep what it wants has the weaker hand in negotiations.
Yes but that wouldn’t be permanent in the true sense of the word. Congress is not restrained from an action by what a previous Congress has done. And yes it was Juan McLame.