It is often the case under US law that failing to file paperwork is treated as a much less serious act than filing fraudulent paperwork. If you fail to file a tax return, you're nearly always assessed a penalty (it's a misdemeanor). If you file a fraudulent tax return, you can easily go to prison for a long time (it's a felony).
The original discussion was about the bill draft as it stands - not what it might be in the future - so why would you say it isn't "moving the goalposts" to make an argument out of speculation on the future?