The Tax Cuts and Jobs Act made corporate cuts permanent and individual cuts temporary, and the individual tax expiration date was a necessary evil for it to comply with the budgetary rules, to manage the long-term deficit impact and to facilitate its passage through the reconciliation process. Why would one be upset with that, even though most wage earners wouldn't understand it (like you)? As opposed to continual promise to raise taxes, and generate new taxes such as targeting unrealized gains?
If your border is open for all to pass through, you don't have one except the imaginary line on a map.