“Tax breaks are expected to cost the federal government $1.22 trillion in 2015 – more than all discretionary spending in the same year.
“… tax breaks function as a type of government spending, …. officially called ‘tax expenditures’….”
Congress decides to legislate a “loophole”, “credit”, “incentive”, i.e. a tax break, for some purpose.
Corporations and the most wealthy benefit from these. Then complain that they make the tax code to “complex” and lobby for lower rates.
The end case seems to be lower rates and retention of tax breaks.