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If there's any possibility of getting rid of fossil fuel subsidies, I would humbly suggest, as a tax accountant, targeting percentage depletion. I know it's not the biggest source of money, especially when oil and gas prices are low, but I think it would be an easier lift politically because it can be explained in ~2 minutes why it's a scam, whereas other giveaways require a long-ish explanation of the time value of money that I don't think people will be willing to sit through.

I would wear a "Repeal IRC § 613 Now!" t-shirt.

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