He seems to have been remarkably vague about which law he was talking about, so as to imply it was the current Congress, which is patently impossible given when the problems surfaced. On top of that, almost ALL tax statutory law is purposely phrased in broad terms (Unless it's a tax break framed for somebody's key contributor that gets pork-barreled into the final bill), the detailed specifics are always products of the subsequent IRS implementing regulations.