{
  "id": "R44925",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R44925",
  "active": true,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 579766,
      "date": "2018-03-30",
      "retrieved": "2018-05-10T10:51:47.531350",
      "title": "Recently Expired Individual Tax Provisions (\u201cTax Extenders\u201d): In Brief",
      "summary": "Three individual temporary tax provisions expired in 2017. In the past, Congress has regularly acted to extend expired or expiring temporary tax provisions. Collectively, these temporary tax provisions are often referred to as \u201ctax extenders.\u201d Most recently, Congress addressed tax extenders in the Bipartisan Budget Act of 2018 (BBA18; P.L. 115-123). Three of the four individual income tax provisions that had expired at the end of 2016 were extended in the BBA18, retroactive to 2017. These include the\nTax Exclusion for Canceled Mortgage Debt,\nMortgage Insurance Premium Deductibility, and\nAbove-the-Line Deduction for Qualified Tuition and Related Expenses.\nBrief background information on these provisions is provided in this report.\nThe other individual income tax provision that expired at the end of 2016, the medical expense deduction adjusted gross income (AGI) floor of 7.5% for individuals aged 65 and over, was expanded to all taxpayers through 2017 and 2018 in the December 2017 tax legislation (P.L. 115-97).\nOptions related to expired tax provisions in the 115th Congress include (1) extending all or some of the provisions that expired at the end of 2017 or (2) allowing expired provisions to remain expired. \nThis report provides background information on individual income tax provisions that expired in 2017. For information on other tax provisions that expired at the end of 2016, see CRS Report R44677, Tax Provisions that Expired in 2016 (\u201cTax Extenders\u201d), by Molly F. Sherlock. See also CRS Report R44990, Energy Tax Provisions That Expired in 2017 (\u201cTax Extenders\u201d), by Molly F. Sherlock, Donald J. Marples, and Margot L. Crandall-Hollick; and CRS Report R44930, Business Tax Provisions that Expired in 2017 (\u201cTax Extenders\u201d), coordinated by Molly F. Sherlock.",
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      "typeId": "REPORTS",
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    },
    {
      "source": "EveryCRSReport.com",
      "id": 463500,
      "date": "2017-08-23",
      "retrieved": "2017-08-24T18:41:09.457963",
      "title": "Recently Expired Individual Tax Provisions (\u201cTax Extenders\u201d): In Brief",
      "summary": "Thirty-four temporary tax provisions expired at the end of 2016. Four of these provisions are individual income tax provisions. In the past, Congress has regularly acted to extend expired or expiring temporary tax provisions. Collectively, these temporary tax provisions are often referred to as \u201ctax extenders.\u201d Most recently, in December 2015, Congress addressed tax extenders in the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), enacted as Division Q of the Consolidated Appropriations Act, 2016 (P.L. 114-113). Three of the four individual income tax provisions that expired at the end of 2016 were extended in the PATH Act. The provisions that were extended in the PATH Act were extended for two years, retroactive for 2015 and through 2016. These include the:\nTax Exclusion for Canceled Mortgage Debt;\nMortgage Insurance Premium Deductibility; and\nAbove-the-Line Deduction for Qualified Tuition and Related Expenses.\nBrief background information on these provisions is provided in this report.\nThe other individual income tax provision that expired at the end of 2016, expired for the first time in that year, and thus has not been a part of previous tax extender legislation. This is the:\nMedical Expense Deduction Adjusted Gross Income (AGI) Floor of 7.5% for Individuals Age 65 and Over.\nOptions related to expired tax provisions in the 115th Congress include (1) extending all or some of the provisions that expired at the end of 2016 or (2) allowing expired provisions to remain expired. If temporary tax provisions that expired at the end of 2016 are extended, retroactive extensions may be considered so that tax incentives and provisions are available in 2017. In the past, retroactive extensions have been common for expired temporary tax provisions.\nThis report provides background information on individual income tax provisions that expired in 2016. For information on other tax provisions that expired at the end of 2016, see CRS Report R44677, Tax Provisions that Expired in 2016 (\u201cTax Extenders\u201d), by Molly F. Sherlock.",
      "type": "CRS Report",
      "typeId": "REPORTS",
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  "topics": [
    "Economic Policy"
  ]
}