To over simplify the process: Budgets in the US are supposed to be revenue neutral. The use of sunset provisions, like the SALT cap, allow Congress to play with the math in order to make it follow its own rules. These provisions are really a gimmick because not extending them before expiration becomes a political problem. I.e. letting the SALT cap expire would “give the rich a tax break”. Note: I’m not arguing the validity of the SALT cap).
> Budgets in the US are supposed to be revenue neutral.
To clarify - budgets passed via the reconciliation are supposed to be revenue neutral. The reconciliation process takes away the Senate's filibuster. When the filibuster is in play, it effectively requires a 60-40 supermajority to pass anything.
(No this is not how the founders imagined the process going when they wrote the rules.)
