https://www.siliconvalley.com/2020/12/22/beer-restaurants-and-nascar-win-tax-breaks-in-virus-relief-bill/

Tucked in among more than 5,000 pages of legislative text, the congressional bill providing Covid-19 relief and 2021 government funding includes dozens of tax breaks for beneficiaries ranging from downtown restaurants and the film industry to motor-sports racetracks.

And many of the benefits will stick around long after the pandemic is over. Besides granting temporary tax credits to help businesses cover the cost of payroll, the bill gives benefits for wind and solar projects and creates a permanent tax break for beer brewers, winemakers and liquor distillers.