“As a result of the reconciliation process and scoring and the Byrd Rule, there are certain parts of this that expire,” the Treasury secretary, Steven Mnuchin, said on CNBC on Friday. “But we have every expectation that down the road that Congress will extend them.” The Byrd rule refers to restrictions put in place by former Senator Robert C. Byrd of West Virginia that prevent legislation that adds to the deficit in the long-term.

To deficit hawks, underselling the true cost of tax cuts is counterproductive and potentially dangerous for the economy.

“The gimmicks not only damage the bill’s fiscal credibility but damage the bill’s objectives at the same time,” said Michael A. Peterson, the president and chief executive of the Peter G. Peterson Foundation, an organization that advocates fiscal responsibility.

Another potential pitfall of scattering temporary provisions in the tax code is that it sets up “fiscal cliffs,” in which Republicans and Democrats must find a way to either extend expiring tax cuts or take the political heat for allowing a huge tax increase to take place. The temporary nature of the Bush tax cuts in 2001 led to standoffs in Congress that created uncertainty and, according to some economists, eventually weighed on the economy.

That could work against Republicans when the time comes that they do not control the House, Senate and White House, and it means that the corporate tax cuts that have been made permanent could be up for negotiation in the future.

“If Democrats are in control, they may extend those tax benefits for individuals and pay for it by raising the corporate rate,” said Howard Gleckman, a senior fellow at the Urban Institute’s Tax Policy Center. “This is an area where business supporters of this bill might want to be a little bit careful about where it’s going to go.”