Biden Low-Income Tax Proposal Follows Path to Becoming Permanent

President-elect Joe Biden’s proposals to widely expand tax breaks for low-income people have a side benefit: A high probability they will be made permanent by the time they are scheduled to expire.

Biden’s tax proposals are designed to be temporary, but they expire at the same time as lawmakers in the House turn their attention to their re-election campaigns. And the optics of increasing taxes on the poor won’t look good, especially after recently cementing temporary cuts for many industries in the Republicans’ 2017 tax law.

“The politics of this is even better for Democrats, because they’d love to fight ...