[bobthepanda]

This particular set of regulations was from the Trump tax cuts, which were passed by reconciliation and had to be "budget neutral" as a result.

[bcrosby95]

Achieving budget neutrality with a policy that won't come into effect for 5 years, that people expect to be negated, is an "interesting" hack.

[fauntle]

...and that will come to fruition during a subsequent administration. It was one of the many time bombs set up to make the opposing party look worse come election time.