Thank you for providing the actual political context. It is much more helpful to know who did this and why then to complain about an amorphous and unchanging "Congress".
It's the House of Representatives. That body is the origin of all taxing. The leader of the House is Kevin McCarthy. It's is ultimately on him to lead the House (or get out of other's way) in passing a tax bill. The reconciliation process allows this to occur with less bipartisan support.
The interesting part of this appears to be that the Republicans removed this from the tax code but were expected to add it back in a new form. This did not occur in time for tax bills to be due.
To get the tax cut law through congress without requiring support from democrats, they had to raise revenue somehow, so they cancelled this provision, with the idea they would add it back later.
> Most tax experts considered the removal a budget gimmick so that the 2017 December republican majority could quickly pass a new budget using the budget reconciliation process, which can't be used to increase the deficit after a 10-year period so they had to add a time limit to a bunch of benefits "on paper" to use the reconciliation process.
In 2017, the Republican majorities in Congress passed a budget that would have increased the federal debt significantly over a ten-year period (i.e., it was a long-term deficit increase). Such an increase is not allowed under the rules of the Senate's budget reconciliation process, so they added sunset provisions that would have brought the deficit back down by making some of the deficit-increasing provisions (in this case, mostly tax cuts) expire early.
The next sentence clarifies:
> There appeared to be broad support for fixing it later, but the bipartisan spending bill expected to include it fell apart because they couldn't get agreement on other parts of it.
These changes were made "on paper" to meet the reconciliation rules in time to pass a budget and avoid a government shutdown, but they were not intended to be permanent -- they were just a quick hack to work around procedural limitations. The intent was to fix this later, but the fixes were never implemented due to disagreement about how to handle other parts of the bill.
The advantage of this kind of description is that it gives you a piece of a larger story and leads to some obvious follow-up questions. Why did it take until the last minute for Republicans to pass a budget when they had full control of Congress and the White House? Why couldn't they pass a budget that didn't increase the deficit? Why does the Senate have such weird procedural issues and why haven't they been fixed? You can find some of the answers by looking into the bill itself[1]. But even if you don't you can pick up other pieces later by hearing other bits of news. The factions and political processes that produce bad legislation can be understood, and with that understanding the power to alter them, even if only by voting.
The other kind of description, which I see far too often, treats bad legislation the same way we treat bad weather. It can be predicted a few days in advance, but we have no control over it. It's just something that happens, and all we can do is let it wash over us. The clouds bring the rain and Congress brings bad legislation; thus has it ever been. It's an ahistorical form of learned helplessness.
