{
  "id": "R45967",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R45967",
  "active": true,
  "source": "EveryCRSReport.com",
  "versions": [
    {
      "source": "EveryCRSReport.com",
      "id": 606333,
      "date": "2019-10-16",
      "retrieved": "2019-10-21T22:19:58.763028",
      "title": "Expired and Expiring Tax Provisions (\u201cTax Extenders\u201d): CRS Resources",
      "summary": "Some Members of Congress have expressed interest in extending temporary tax provisions that expired at the end of 2017 and 2018, and possibly extending provisions scheduled to expire at the end of 2019. 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 more information on the \u201ctax extenders\u201d concept as well as additional information on provisions that expired at the end of 2017, see CRS Report R45347, Tax Provisions That Expired in 2017 (\u201cTax Extenders\u201d), by Molly F. Sherlock.\nThis report highlights CRS resources that provide background information on recently expired and soon-to-expire tax provisions. Table 1 lists temporary tax provisions that expired in 2017, and provides information on CRS reports and other products related to each provision. Table 2 provides the same information for temporary tax provisions that expired in 2018, while Table 3 provides this information for provisions that are scheduled to expire at the end of 2019. These tables also indicate whether each provision would be extended by the Tax Extender and Disaster Relief Act of 2019 (S. 617) or the Taxpayer Certainty and Disaster Tax Relief Act of 2019 (H.R. 3301)\u2014\u201ctax extender\u201d bills pending, respectively, in the Senate and House.",
      "type": "CRS Report",
      "typeId": "REPORTS",
      "active": true,
      "formats": [
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          "format": "HTML",
          "encoding": "utf-8",
          "url": "https://www.crs.gov/Reports/R45967",
          "sha1": "801f3e12b1a092eeb70f30af3f76e41c6273a435",
          "filename": "files/20191016_R45967_801f3e12b1a092eeb70f30af3f76e41c6273a435.html",
          "images": {}
        },
        {
          "format": "PDF",
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          "url": "https://www.crs.gov/Reports/pdf/R45967",
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          "filename": "files/20191016_R45967_096fdb7c4023ae554318176383555379574c12e2.pdf",
          "images": {}
        }
      ],
      "topics": [
        {
          "source": "IBCList",
          "id": 4799,
          "name": "Individual Tax"
        },
        {
          "source": "IBCList",
          "id": 4804,
          "name": "Business & Corporate Taxation"
        },
        {
          "source": "IBCList",
          "id": 4935,
          "name": "Energy Tax"
        }
      ]
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}