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The weird thing about this one is that this was put in the bill specifically to get the vote of Senator Murkowski of Alaska. It was essentially the only way that they could get her vote on the tax bill.
In other news, the EPA just reversed policy and is now allowing hard rock miners (those that mine for things like gold, silver, copper, etc.) to essentially walk away from their mines without environmental remediation.
It was not a good week for the environment or the long-term public health of the nation.