Tax Extenders - Expiring and Recently Expired Federal Tax Provisions

Each year Congress considers extensions for various federal tax provisions that have expiration dates, which are otherwise known as “Tax Extenders”. A federal tax provision is considered to be expiring if, at a specific date, the provision expires completely, or reverts to the law in effect before the present-law version of the provision. A suspension, or deferral, of the effective date of a provision is not considered an expiration.
This report lists these provisions and provides links to more information about them.