International Business Times: Senator Orrin Hatch Says He Wrote Tax Provision At Center Of Corker Controversy

Experts familiar with the specific workings of how the tax break is formulated said that while there are some general similarities between the House bill and the conference report, Hatch sculpted a brand new provision for the final bill — one that was not in the previous versions of the legislation.

“The mechanism that suddenly appeared in the conference committee was entirely new,” Matt Gardner of the Institute on Taxation and Economic Policy, which opposes the bill, told IBT in an email. “While the concept of giving a special pass-through carve-out to owners of real estate is, sadly, not new, the way in which the conference committee subverts the pass-through break is entirely new.” Read more