This. TCJA removed it and OBBBA restored it. What am I missing here
It lets you claim BBB doesn't increase the budget by as much as it'll ultimately do.
By having a bunch of random provision in BBB that generate revenue it lowers it's impact on the defect and then you can repeal them later on after passing BBB.
Classic 45-47 maneuver, first create a problem. Then solve it, often poorly and incompletely. Finally, claim victory, another 300 IQ 5D chess move in the books.