{
  "id": "R43124",
  "type": "CRS Report",
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      "id": 435452,
      "date": "2014-11-06",
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      "title": "Expired and Expiring Temporary Tax Provisions (\u201cTax Extenders\u201d)",
      "summary": "Dozens of temporary tax provisions expired at the end of 2013, and several other temporary tax provisions are scheduled to expire at the end of 2014. Most of the provisions that expired at the end of 2013 have been part of past temporary tax extension legislation. Most recently, many temporary tax provisions were extended as part of the American Taxpayer Relief Act (ATRA; P.L. 112-240). Collectively, temporary tax provisions that are regularly extended by Congress\u2014often for one to two years\u2014rather than being allowed to expire as scheduled are often referred to as \u201ctax extenders.\u201d \nThe 113th Congress has considered legislation that would extend selected expired or expiring tax provisions. The Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act (S. 2260), which would extend most expired and soon-to-expire tax provisions through 2015, was reported by the Senate Finance Committee on April 28, 2014. The act subsequently became an amendment to H.R. 3474 which did not advance in the Senate, as a motion to end debate on H.R. 3474 was voted down on May 15, 2014. In contrast to the Senate, the House has voted to permanently extend certain expired tax provisions as part of the Jobs for America Act (H.R. 4), which passed the House on September 18, 2014. Several expired charitable-related provisions would be made permanent as part of the America Gives More Act of 2014 (H.R. 4719), which passed the House on July 17, 2014.\nThe President\u2019s FY2015 Budget identifies several expiring provisions that should be permanently extended (and in some cases substantially modified), including the research and experimentation (R&D) tax credit, enhanced expensing for small businesses, the renewable energy production tax credit (PTC), and the new markets tax credit (NMTC). Several other expired provisions would be temporarily extended. The President\u2019s FY2015 Budget also assumes that the American Opportunity Tax Credit (AOTC), the earned income tax credit (EITC) expansions, and the child tax credit (CTC) expansions, that were extended through 2017 as part of ARTA, are made permanent. \nThere are several reasons why Congress may choose to enact tax provisions on a temporary basis. Enacting provisions on a temporary basis provides legislators with an opportunity to evaluate the effectiveness of tax policies prior to expiration or extension. Temporary tax provisions may also be used to provide temporary economic stimulus or disaster relief. Congress may also choose to enact tax provisions on a temporary rather than permanent basis due to budgetary considerations, as the foregone revenue from a temporary provision will generally be less than if it was permanent. \nThe provisions that expired at the end of 2013 are diverse in purpose, including provisions for individuals, businesses, the charitable sector, energy, community assistance, and disaster relief. Among the individual provisions that expired are deductions for teachers\u2019 out-of-pocket expenses, state and local sales taxes, qualified tuition and related expenses, and mortgage insurance premiums. On the business side, under current law, the R&D tax credit, the WOTC, the active financing exceptions under Subpart F, and increased expensing and bonus depreciation allowances will not be available for taxpayers after 2013. Expired charitable provisions include the enhanced deduction for contributions of food inventory and provisions allowing for tax-free distributions from retirement accounts for charitable purposes. The renewable energy production tax credit (PTC) expired at the end of 2013, along with a number of other incentives for energy efficiency and renewable and alternative fuels. The new markets tax credit, a community assistance program, also expired at the end of 2013.",
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      "source": "University of North Texas Libraries Government Documents Department",
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      "id": "R43124_2014Apr07",
      "date": "2014-04-07",
      "retrieved": "2014-08-27T12:47:05",
      "title": "Expired and Expiring Temporary Tax Provisions (\"Tax Extenders\")",
      "summary": "This report discusses dozens of temporary tax provisions that expired at the end of 2013, and several other temporary tax provisions that are scheduled to expire at the end of 2014.",
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      "topics": [
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          "source": "LIV",
          "id": "Tax rates",
          "name": "Tax rates"
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          "id": "Taxation",
          "name": "Taxation"
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        {
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          "id": "Tax reform",
          "name": "Tax reform"
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      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc812972/",
      "id": "R43124_2014Apr03",
      "date": "2014-04-03",
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      "id": "R43124_2013Nov05",
      "date": "2013-11-05",
      "retrieved": "2013-12-03T12:16:12",
      "title": "Tax Provisions Expiring in 2013 (\"Tax Extenders\")",
      "summary": "This report discusses dozens of temporary tax provisions that are scheduled to expire at the end of 2013 under current law. Most of the provisions set to expire in 2013 have been part of past temporary tax extension legislation.",
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          "id": "Budgets",
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      "id": "R43124_2013Jun27",
      "date": "2013-06-27",
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  "topics": [
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