A look at both the current House and Senate tax bills reveals that extenders are set for a comeback. To restart this special interest tax gimmick — particularly under the guise of simplifying the code — is irresponsible and wasteful.

The tax extender package was a hodge-podge of different breaks that had tax provisions dealing with NASCAR track owners, film and television productions, rum sales from U.S. Virgin Island and Puerto Rico, even electric motorcycles.

Even if some provision could be justified on its own merits, it was still a gimmick. If it was meritorious enough, the provision would be made permanent in the code rather than masking the true cost by extending it every couple years.