This brief concludes that the types of tax breaks authorized by SB 1231 are ill-conceived and costly in good times. In bad times, they drain revenue from the treasury that is necessary for the government to pay its bills. Creating more permanent holes in the tax base for preferred industries, and subsidizing the purchase of a luxury, is bad tax policy.SB 1231 would allow individuals and corporations who lease or purchase small planes and jets to avoid paying sales tax. The bill also would make permanent an “Emergency Tax Credit” of $200,000 for small breweries No other industry is aided by such a provision, which is available to all Pennsylvania brewers, regardless of their financial circumstances.