Temporary features – Good practices

I work in a company where we do administrative tasks for other companies. With covid-19, there are many temporary laws to take into account.
My company did as it did before : simply creating the new field in the table and adapt the programs. I know it is bad practice because over time, we have table with 100+ columns, most of them being legacy. Many programs also have code that have been hastily writen, leading to the code becoming difficult to maintain.

Considering it requires new columns in the database tables, what would be the best practice to develop these features and then push them aside when we don’t need them anymore ?

Concerning the database, I was considering creating child tables that inherit from the tables I need.
Concerning the programs, I would create a new git branch where I implement this feature. If I then need new features/patch from the master branch, I would merge it from a copy of the master branch.

Is that a good idea or are there any better practices that have proven themselves ?

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Author: Degravef