Please, show me one of these laws. As an aside....the IRS can't simply change the law by changing a form.and you just wrote a response like "those aren't tax loopholes." They are loopholes because the affects were not anticipated or what the IRS wanted to happen. Those credits were meant to help companies out, not lead to companies creating shell companies to avoid paying taxes all together. Smart people who study the tax code have found ways to get around paying taxes on money and getting credits for paying a single expense two or more times but funneling it through shell companies, which appear to be separate companies that have little to no taxable income. That is exactly why the IRS is actually creating new forms this year.