The fiscal cliff provisions you might not have heard about

And finally, if you read the fine print on the fiscal cliff legislation you’ll find some rather interesting stuff. A rum tax to help support the Puerto Rican rum industry, a tax credit for electric bikes, a tax break to build race car tracks and more tax-exempt financing for development around the former World Trade Center — which Bloomberg points out has benefitted Goldman Sachs.

What Congress HASN’T managed to pass? A relief bill for Hurricane Sandy victims. Latest word is the new Congress will address it starting Friday.