{
  "id": "R45347",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R45347",
  "active": true,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 587053,
      "date": "2018-10-25",
      "retrieved": "2019-12-20T20:44:36.478294",
      "title": "Tax Provisions That Expired in 2017 (\u201cTax Extenders\u201d)",
      "summary": "Twenty-eight temporary tax provisions expired at the end of 2017. Collectively, temporary tax provisions that are regularly extended as a group by Congress, rather than being allowed to expire as scheduled, are often referred to as \u201ctax extenders.\u201d\nTemporary tax provisions were most recently extended in the Bipartisan Budget Act of 2018 (BBA18; P.L. 115-123). BBA18 extended nearly all of the provisions that had expired at the end of 2016, with most provisions extended through the end of 2017. For most provisions, this extension was purely retroactive. Since the BBA18 was enacted in February 2018, the extensions generally were not made available for the tax year in which the legislation was enacted. The extension of expired provisions enacted in BBA18 was estimated to reduce federal revenue by $15.1 billion between FY2018 and FY2027.\nAll of the temporary tax provisions that expired at the end of 2017 have been included in previous \u201ctax extender\u201d legislation. There are several options for Congress to consider regarding temporary tax provisions. Provisions that expired at the end of 2017 could be extended. The extension could be retroactive. The extension could be short term, long term, or permanent. Another option would be to allow expired provisions to remain expired. \nMaking permanent the temporary tax provisions that expired at the end of 2017 would reduce federal revenue by an estimated $92.5 billion between FY2018 and FY2027. This is equal to about 0.2% of current-law projected federal revenue over this period. \nThe number of \u201ctax extender\u201d provisions has fallen in recent years, as has the cost associated with extending \u201ctax extenders.\u201d 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), made permanent a number of provisions that had been long-standing \u201ctax extenders,\u201d and extended several other provisions through 2019. The 2017 tax revision (P.L. 115-97) also made changes that resulted in the elimination of certain \u201ctax extender\u201d provisions. \nIf Congress chooses to consider extending tax provisions that expired at the end of 2017 late in 2018, the option of extending tax provisions that are scheduled to expire at the end of 2018 might be evaluated simultaneously. Tax provisions scheduled to expire at the end of 2018 are (1) increased excise tax rates on coal used to finance the Black Lung Disability Trust Fund; (2) a reduction in the medical expense deduction threshold from 10% of adjusted gross income (AGI) to 7.5% of AGI; and (3) the $0.09 per barrel excise tax on crude oil used to finance the Oil Spill Liability Trust Fund.\nCertain disaster-related tax provisions were available for 2017 disasters. Extending or expanding these provisions to be available for 2018 disasters is a policy option that could be considered. \nThis report provides a broad overview of \u201ctax extenders.\u201d More information on specific tax provisions that expired at the end of 2017 can be found in\nCRS Report R44925, Recently Expired Individual Tax Provisions (\u201cTax Extenders\u201d): In Brief, coordinated by Molly F. Sherlock; \nCRS Report R44930, Business Tax Provisions that Expired in 2017 (\u201cTax Extenders\u201d), coordinated by Molly F. Sherlock; and \nCRS Report R44990, Energy Tax Provisions That Expired in 2017 (\u201cTax Extenders\u201d), by Molly F. Sherlock, Donald J. Marples, and Margot L. Crandall-Hollick.",
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      "typeId": "REPORTS",
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      "topics": [
        {
          "source": "IBCList",
          "id": 4799,
          "name": "Individual Tax"
        },
        {
          "source": "IBCList",
          "id": 4804,
          "name": "Business & Corporate Taxation"
        },
        {
          "source": "IBCList",
          "id": 4935,
          "name": "Energy Tax"
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    {
      "source": "EveryCRSReport.com",
      "id": 586512,
      "date": "2018-10-22",
      "retrieved": "2018-10-24T13:07:28.182538",
      "title": "Tax Provisions That Expired in 2017 (\u201cTax Extenders\u201d)",
      "summary": "Twenty-eight temporary tax provisions expired at the end of 2017. Collectively, temporary tax provisions that are regularly extended as a group by Congress, rather than being allowed to expire as scheduled, are often referred to as \u201ctax extenders.\u201d\nTemporary tax provisions were most recently extended in the Bipartisan Budget Act of 2018 (BBA18; P.L. 115-123). BBA18 extended nearly all of the provisions that had expired at the end of 2016, with most provisions extended through the end of 2017. For most provisions, this extension was purely retroactive. Since the BBA18 was enacted in February 2018, the extensions generally were not made available for the tax year in which the legislation was enacted. The extension of expired provisions enacted in BBA18 was estimated to reduce federal revenue by $15.1 billion between FY2018 and FY2027.\nAll of the temporary tax provisions that expired at the end of 2017 have been included in previous \u201ctax extender\u201d legislation. There are several options for Congress to consider regarding temporary tax provisions. Provisions that expired at the end of 2017 could be extended. The extension could be retroactive. The extension could be short term, long term, or permanent. Another option would be to allow expired provisions to remain expired. \nMaking permanent the temporary tax provisions that expired at the end of 2017 would reduce federal revenue by an estimated $92.5 billion between FY2018 and FY2027. This is equal to about 0.2% of current-law projected federal revenue over this period. \nThe number of \u201ctax extender\u201d provisions has fallen in recent years, as has the cost associated with extending \u201ctax extenders.\u201d 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), made permanent a number of provisions that had been long-standing \u201ctax extenders,\u201d and extended several other provisions through 2019. The 2017 tax revision (P.L. 115-97) also made changes that resulted in the elimination of certain \u201ctax extender\u201d provisions. \nIf Congress chooses to consider extending tax provisions that expired at the end of 2017 late in 2018, the option of extending tax provisions that are scheduled to expire at the end of 2018 might be evaluated simultaneously. The two tax provisions scheduled to expire at the end of 2018 are (1) increased excise tax rates on coal used to finance the Black Lung Disability Trust Fund; and (2) a reduction in the medical expense deduction threshold from 10% of adjusted gross income (AGI) to 7.5% of AGI. \nCertain disaster-related tax provisions were available for 2017 disasters. Extending or expanding these provisions to be available for 2018 disasters is a policy option that could be considered. \nThis report provides a broad overview of \u201ctax extenders.\u201d More information on specific tax provisions that expired at the end of 2017 can be found in\nCRS Report R44925, Recently Expired Individual Tax Provisions (\u201cTax Extenders\u201d): In Brief, coordinated by Molly F. Sherlock; \nCRS Report R44930, Business Tax Provisions that Expired in 2017 (\u201cTax Extenders\u201d), coordinated by Molly F. Sherlock; and \nCRS Report R44990, Energy Tax Provisions That Expired in 2017 (\u201cTax Extenders\u201d), by Molly F. Sherlock, Donald J. Marples, and Margot L. Crandall-Hollick.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": true,
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          "url": "http://www.crs.gov/Reports/pdf/R45347",
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      "topics": []
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  ],
  "topics": [
    "Appropriations",
    "Economic Policy",
    "Energy Policy"
  ]
}