The concern would arise that you're moving on changing the tax code with a stated objective, but you never go back to check whether or not you've achieved what you started out to achieve. It's almost a tax break for the sake of a tax break without ever understanding whether or not it had the impact you wanted it to have on the market. It's one thing to track the accounting rules and to make sure it's being used properly, but if it's brought in as a stimulus to respond to a particular crisis, surely you have to assess whether or not it had any impact on that crisis to know whether you should stop it or start it again the next time the same conditions exist.
On May 25th, 2015. See this statement in context.