Comment by ghc

Lobbying has been ongoing since the law was enacted. Congress came close to repealing it several times, with the House actually passing a bill to repeal it (Tax Relief for American Families and Workers Act of 2024).

Just because Hacker News doesn't care doesn't mean it hasn't been a big focus of small business lobbying since before it came into effect.

The actual reason it hasn't been repealed is politics: It makes the CBO budget deficit look much worse. It seems as though neither party wants the optics.