The provision is intended for companies to avoid double taxation, but acts as a windfall for the oil industry.

燃油补贴原本旨在帮助企业避免双重课税，却让石油行业享受了得来全不费工夫的好处。

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The provision is intended for companies to avoid double taxation, but acts as a windfall for the oil industry.

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The Joint Committee on Taxation explanation of the provision says that employers can expand distribution options, which would allow for more conversions of more plan money.

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