Sounds like a case of unintended consequences after a comprehensive new law was passed. Considering the bill was probably 15-3500 pages long, and I doubt the lawyers that wrote it could figure out what it means this isn't surprising. This kind of stuff actually happens a lot, usually the result of some over zealous congressman trying to pay off a contributor with a loophole or tax provision buried in a bill that is applied incorrectly or written wrong. Congress could correct it easily if they wanted to, the President has already said he would sign it, but their to busy passing National Model Glue Sniffing day or something.