The tax code shouldn’t be used for social engineering. See, I told you guys I’m actually a conservative.

The tax code should be used to get money to fund the government. If we want to encourage things, we should fund them. If we want to discourage things, we should realize that it’s hard to discourage behavior through economic means, generally it just creates a black or otherwise broken market. Instead, we should regulate industries, and subsidize those that serve the public good.