There is no particular backstory to this other that the tax code changes yearly. If you try to look at any rhyme and reason for this will probably be as dumbfounded as the person(s) who designed this in the first place. Since it is t's Congress, not the IRS, that writes the law, which is the official tax code, you may wish to write your congress person to ask them for the backstory. Don't be shocked if you don't get a response.
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