In 2017, the government passed a law that raised a tax in 2022. According to some, supporters of the tax raise could claim the raise wasn't real because it could be reversed before 2022.
> Because the 2017 “Tax Cuts and Jobs Act” was passed via the reconciliation process (in order to avoid a filibuster), it had to be budget neutral after 10 years; one tactic used to accomplish this is to make future changes to the tax code that increase revenue, even though the bill’s drafters anticipate those changes will be rolled back before they are implemented.