Expired/Expiring Tax Extender Provisions by Year
Legislation passed in recent years has altered some provisions’ years of expiration. Where an expiration date has been altered, there is a red notation on the individual provision with the new expiration date, as well as the legislation that caused the altered date.
The provisions listed by year in the following section reflect the “Legislative Background of Expiring Federal Tax Provisions,” (JCX-6-12), prepared by the Joint Committee on Taxation for a hearing held on January 31, 2012.
On January 10, 2014, the Joint Committee on Taxation released an updated list of Expiring Federal Tax Provisions for 2013 -2024 without any legislative background for the provisions. That list can be found here.
Below are links to the expired and expiring tax extender provisions broken down by year.
Click here for the full list with all years.