Tax code reform aimed at simplification would just get rid of that, and incentivize the behavior of your example via e.g. DoE grants to manufacturers to allow l

Tax code reform aimed at simplification would just get rid of that, and incentivize the behavior of your example via e.g. DoE grants to manufacturers to allow lower prices on more energy efficient units. The problem is that everybody has their own pet deductions (and a good number of them have armies of lobbyists backing them up), so a real attempt to clean the slate would require a degree of political cohesion that congress can only dream of.