When lawmakers cut a last minute deal to avoid the fiscal cliff, NASCAR was one of the secret winners.

The bill included a tax loophole specially designed to help the racing industry.

Even NASCAR gets a special tax break of the construction of new raceways.

That will cost an estimated $46 million this year.

Deep in the 157-page fiscal cliff legislation, Eyewitness News found that Congress extended a tax break for rum produced in Puerto Rico and the Virgin Islands.

Hollywood gets a special deal too.

Tax breaks for certain film and television productions their loophole will cost an estimated $266 million this year.

Mining companies that install better safety equipment get a tax deduction.

Railroad companies that improve their tracks get a tax break.

This is ammunition for the 167 U.S. House representatives who voted the deal down.

Track operators have said the tax incentive is an economic stimulus.

The rum tax break is said to help Puerto Rico's economy.

The motion picture industry said its tax deductions are to create jobs and tourism.

But government watchdogs question if everyone who voted on the bill actually knew these tax deals were included.

Eyewitness News asked the Senate Finance Committee which drafted these tax deals for comment, why these narrow tax breaks were included in such a last-minute, high-stakes bill but have received no answers yet.

Also in the fine print, Eyewitness News found tax breaks for people who use two-wheeled electric scooters and companies that use algae to feed livestock.

Those breaks are in effect through the end of the year.