I have a crazy idea and maybe it's been said before. Why not add a simple tax question for all Americans. This would be placed on the 10-40.
It would read something like this. For earners whose AGI is over 250K and you want to let your tax expire and the funds be placed in the Infrastructure and R&D relief fund then check here.
This would allow those concerned with the future of America to voice it. They as small business could say we let our taxes roll back to invest in America. They could actually use it as a selling point in there commercials. It would make those companies that did not check the box look greedy. See my theory behind this is that many Americans making over $250K are not greedy and care about this country and its people. A small minority that has a lot of money control the republican party. They oppose health care for workers. They oppose raising the minimum wage. They oppose equal rights for women when it comes to pay and health.
There are many ways to word that and most people would opt out and let their tax break to continue but this leaves it up to them.
Or you could say the money raised by doing this can only go to project X you fill in the space. Deficit reduction, Unemployment, infrastructure , Defense, anything that the congress could really sell to the American People to get behind. This is a compromise that I believe would glean a lot into the Wealthy of this country and I think you might be surprised.
How about this have the IRS print up a separate new form that is Green. And the money from the Tax Expiring CRedit if you choose to file the form would go to Building up Green Energy Jobs!!!!
It's probably too late for the IRS to do this but something along this line would be great.