IF you're a simple 1040 filer, it's not big deal. The problem is all of the deals cut to benefit their buddies including Wall Street. In the farm world they've incentivized ridiculous spending by farmers and ranchers to avoid self employment and income taxes. Most of it wasn't really done to help farmers. It was done to help ag manufacturers similarly to how they gave tax credits to electric vehicle and wind tower purchasers/builders. Now farmers are addicted to the section 179 deduction. It's crazy the things people do to delay paying some tax. Government generally screws up everything with it's good intentions and desire to reward their donors' lobbyers.