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Some of the base broadeners in the Camp draft are very substantial, particularly the calculation of tax reserves, further limitations on the dividends-received deductions, and a cutback on the ability to use COLI or corporate-owned life insurance.
Major business base broadeners included current taxation of all foreign income without benefit of deferral and adoption of a per-country FTC limitation; repeal of the Section 199 domestic manufacturing deduction; replacing MACRS depreciation with the slower alternative depreciation system (ADS); and reducing corporate interest deductions.
The broadeners have argued that, granting the differences between religions, there does exist a complex of similar behaviors and attitudes in these faiths that justify a common label.