Expired and Expiring Tax Provisions ("Tax Extenders"): CRS Resources (CRS Report for Congress)
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| Release Date |
Oct. 16, 2019 |
| Report Number |
R45967 |
| Report Type |
Report |
| Authors |
Jennifer Teefy,Molly F. Sherlock |
| Source Agency |
Congressional Research Service |
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 "tax extenders."
Temporary 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 "tax extenders" 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 ("Tax Extenders"), by Molly F. Sherlock.
This 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)â"tax extender" bills pending, respectively, in the Senate and House.
