Tweak in a Pension Rule Could Finance Roads and Student Loans

Tweak in a Pension Rule Could Finance Roads and Student Loans - NYTimes.com:
But the highway bill that Congress is rushing to complete by Friday contains a measure that would let companies slow their pension contributions again.
Because the contributions are tax-deductible, permitting smaller contributions would mean that companies take fewer tax deductions — and as a result, create more federal revenue.
The provision is expected to increase corporate income tax receipts by $9.4 billion over the next 10 years, according to calculations issued Thursday by the Joint Committee on Taxation.