{
  "id": "R43688",
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      "id": 456696,
      "date": "2016-10-27",
      "retrieved": "2016-12-09T19:12:05.042184",
      "title": "Selected Recently Expired Individual Tax Provisions (\u201cTax Extenders\u201d): In Brief",
      "summary": "The Protecting Americans From Tax Hikes (PATH) Act, considered as an amendment to the Military Construction and Veterans Affairs and Related Agencies Appropriations Act, 2016 (P.L. 114-113), was signed into law on December 18, 2015. That legislation made some tax provisions that had expired at the end of 2014 permanent, and extended others through the 2016 tax year. This report briefly summarizes and discusses selected items categorized as individual tax provisions. These and other temporary tax provisions that have been regularly extended for one or two years are often referred to as \u201ctax extenders.\u201d Other bills in the 114th Congress would make provisions discussed in this report permanent, including the deduction for state and local sales taxes (H.R. 622) and the deduction for teacher\u2019s expenses (H.R. 2692 and H.R. 2940), both discussed in this report. \nAdditional information on other extender provisions may be found in other CRS reports. These reports include CRS Report R43517, Recently Expired Charitable Tax Provisions (\u201cTax Extenders\u201d): In Brief, by Jane G. Gravelle and Molly F. Sherlock; CRS Report R43510, Selected Recently Expired Business Tax Provisions (\u201cTax Extenders\u201d), by Jane G. Gravelle, Donald J. Marples, and Molly F. Sherlock; CRS Report R43449, Recently Expired Housing Related Tax Provisions (\u201cTax Extenders\u201d): In Brief, by Mark P. Keightley; and CRS Report R43541, Recently Expired Community Assistance-Related Tax Provisions (\u201cTax Extenders\u201d): In Brief, by Sean Lowry.\nThe four provisions discussed are\nAbove-the-Line Deduction for Certain Expenses of Elementary and Secondary School Teachers, which the PATH Act modifies and makes permanent;\nDeduction for State and Local Sales Taxes, which the PATH act makes permanent;\nAbove-the-Line Deduction for Qualified Tuition and Related Expenses, which the PATH Act extends through 2016; and\nParity for Exclusion for Employer-Provided Mass Transit and Parking Benefits, which the PATH Act makes permanent.\nIn terms of revenue, the most significant provision is the optional deduction for sales taxes, which is estimated to cost $42.4 billion over 10 years. The next largest is the classroom expense deduction at $2.9 billion, followed by the mass transit provision at $1.8 billion. The two-year extension for the deduction for tuition expenses is estimated to cost $0.6 billion.",
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          "source": "IBCList",
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    {
      "source": "EveryCRSReport.com",
      "id": 448212,
      "date": "2015-12-22",
      "retrieved": "2016-04-06T17:40:11.028940",
      "title": "Selected Recently Expired Individual Tax Provisions (\u201cTax Extenders\u201d): In Brief",
      "summary": "The Protecting Americans From Tax Hikes (PATH) Act, considered as an amendment to the Military Construction and Veterans Affairs and Related Agencies Appropriations Act, 2016 (P.L. 114-13), was signed into law on December 18, 2015. That legislation made some tax provisions that had expired at the end of 2014 permanent, and extended others through the 2016 tax year. This report briefly summarizes and discusses selected items categorized as individual tax provisions. These and other temporary tax provisions that have been regularly extended for one or two years are often referred to as \u201ctax extenders.\u201d Other bills in the 114th Congress would make provisions discussed in this report permanent, including the deduction for state and local sales taxes (H.R. 622) and the deduction for teacher\u2019s expenses (H.R. 2692 and H.R. 2940), both discussed in this report. \nAdditional information on other extender provisions may be found in other CRS reports. These reports include CRS Report R43517, Recently Expired Charitable Tax Provisions (\u201cTax Extenders\u201d): In Brief, by Jane G. Gravelle and Molly F. Sherlock; CRS Report R43510, Selected Recently Expired Business Tax Provisions (\u201cTax Extenders\u201d), by Jane G. Gravelle, Donald J. Marples, and Molly F. Sherlock; CRS Report R43449, Recently Expired Housing Related Tax Provisions (\u201cTax Extenders\u201d): In Brief, by Mark P. Keightley; and CRS Report R43541, Recently Expired Community Assistance-Related Tax Provisions (\u201cTax Extenders\u201d): In Brief, by Sean Lowry.\nThe four provisions discussed are\nAbove-the-Line Deduction for Certain Expenses of Elementary and Secondary School Teachers, which the PATH Act modifies and makes permanent;\nDeduction for State and Local Sales Taxes, which the PATH act makes permanent;\nAbove-the-Line Deduction for Qualified Tuition and Related Expenses, which the PATH Act extends through 2016; and\nParity for Exclusion for Employer-Provided Mass Transit and Parking Benefits, which the PATH Act makes permanent.\nIn terms of revenue, the most significant provision is the optional deduction for sales taxes, which is estimated to cost $42.4 billion over 10 years. The next largest is the classroom expense deduction at $2.9 billion, followed by the mass transit provision at $1.8 billion. The two-year extension for the deduction for tuition expenses is estimated to cost $0.6 billion.",
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    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc743614/",
      "id": "R43688_2015Aug20",
      "date": "2015-08-20",
      "retrieved": "2015-10-20T21:35:54",
      "title": "Selected Recently Expired Individual Tax Provisions (\"Tax Extenders\"): In Brief",
      "summary": "This report briefly summarizes and discusses four items categorized as individual tax provisions that are regularly extended for one or two years (tax extenders).  These items include deductions for elementary and secondary school teachers, deductions for state and local taxes, deductions for tuition and related expenses, and exclusions for employer-provided transit and parking benefits.",
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      "topics": [
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          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
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        {
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          "id": "Tax rates",
          "name": "Tax rates"
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        {
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          "id": "Tax rebates",
          "name": "Tax rebates"
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    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc462943/",
      "id": "R43688_2014Oct17",
      "date": "2014-10-17",
      "retrieved": "2014-12-05T09:57:41",
      "title": "Selected Recently Expired Individual Tax Provisions (\"Extenders\"): In Brief",
      "summary": "This report briefly summarizes and discusses items categorized as individual tax provisions. These and other temporary tax provisions that are regularly extended for one or two years are often referred to as \"tax extenders.\"",
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  ],
  "topics": [
    "Appropriations",
    "Economic Policy",
    "Energy Policy"
  ]
}