People often form strong, uninformed opinions on issues that actually require expertise to really understand. Tax policy is no different. One of the common laments about the Tax Cuts and Jobs Act (the TCJA--the Trump tax cut) in the academic tax circles in which I work was that it was all done behind closed doors, with little input from experts. In 1986 when the code was previously majorly overhauled, there were many hearings, testimonies, and more than a year of back and forth before the bill was passed. The TCJA was passed in a few short months, with little external expert input. Many in the tax community mourned the lack of dialogue about the TCJA. But, with all the handwringing about the lack of expert input about the issues back then, Democrats seemed bound and determined to repeat the experience again, pushing through an incredibly complex piece of legislation before it is well understood, or well vetted. The posterchild for this problem is the minimum tax on book income.