Please read the attached article by Jim Ramstad & Rick Lazio, "Section 179D: Best Tax Provision You've Never Heard of." (Links to an external site.) Note that 179D discussed in the article differs from the general code Section 179. Many tax deductions are created in order to influence the behavior of taxpayers/citizens. This practice has been nicknamed "social engineering." For instance, the mortgage interest deduction is design to encourage taxpayers to buy homes instead of renting. This practice has engendered much debate and often transcends political beliefs. Do you think that the Tax Code should be used to influence taxpayer behavior? Please explain why or why not?