As with most legislation, the fiscal-cliff bill has provisions and special deals that have received little attention. Brad Plumer of the Washington Post ranked the “10 weirdest” parts of the bill, including: extending the so-called NASCAR loophole, which allows accelerated depreciation on racetracks; subsidizing coal mined on tribal lands; renewing special expensing rules for movies; and continuing a special excise tax on all rum produced in or imported to the United States.
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