Books

Tax Provisions That Expired in 2014 ("Tax Extenders")

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Summary

This report is one in a series of updates. For the most recent coverage of this report series, please see 15-R4-3898 in the 2015 issue. Describes concept of tax extenders, which extend expired or e...

This report is one in a series of updates. For the most recent coverage of this report series, please see 15-R4-3898 in the 2015 issue.

Describes concept of tax extenders, which extend expired or expiring tax provisions; and provides overview of individual, business, charitable, and energy tax extenders that expired at the end of 2014. Addresses cost of extending expired and expiring tax provisions, and covers tax extender legislation and proposals in the 113th-114th Congresses.

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