{
  "id": "R42105",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R42105",
  "active": false,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 394322,
      "date": "2011-12-01",
      "retrieved": "2016-04-07T00:26:40.799673",
      "title": "Tax Provisions Expiring in 2011 and \u201cTax Extenders\u201d",
      "summary": "A number of temporary tax provisions are scheduled to expire at the end of 2011. Notably, the temporary two-percentage-point reduction in the payroll tax rate for individuals enacted at the end of 2010 was enacted as a one-year temporary provision. Other provisions scheduled to expire at the end of 2011 include the Alternative Minimum Tax (AMT) \u201cpatch,\u201d as well as a number of previously extended temporary provisions known as \u201ctax extenders.\u201d\nThis report provides a concise overview of tax provisions scheduled to expire at the end of 2011. Table 1 below lists all provisions scheduled to expire at the end of 2011. CRS products providing additional information and analysis related to specific provisions are noted in footnotes to the tables and text. Some of these provisions, including the two-percentage-point payroll tax cut, were enacted as temporary measures during the 111th Congress. Other provisions, such as the tax credit for research and experimentation expenditures, have been extended numerous times as part of tax extender legislation. In addition to listing all provisions expiring at the end of 2011, Table 1 notes which provisions have previously been extended as part of a tax extender package.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": false,
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          "url": "http://www.crs.gov/Reports/pdf/R42105",
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      "topics": []
    }
  ],
  "topics": [
    "Energy Policy"
  ]
}