Cull the Stupid Tax Breaks

U.S. lawmakers return this week from their holiday recess to perform what has become an annual ritual: pretending to decide whether to extend dozens of temporary tax breaks.

The just-expired shelters -- for Hollywood filmmakers, rum producers and dozens of other constituent groups -- are a showcase for why the U.S. tax code is so mind-numbingly complicated and overdue for simplification. There are 55 breaks in all, costing taxpayers about $50 billion annually.