The federal government spending package does more than just fund the government. It extends certain income tax provisions that had already expired or that were due to expire at the end of 2019.
Tax Law Changes: Highlights of Spending Package

The federal government spending package does more than just fund the government. It extends certain income tax provisions that had already expired or that were due to expire at the end of 2019.
Congress passed a law earlier this month with a grab bag of provisions that provide tax relief to businesses and employers, including an extension of more than 30 provisions.