Tax Extenders:

Legislation

113th Congress

H.R. 4469, Cut Taxes for the Middle Class Act of 2014
(April 10, 2014)

S. 2233, The National Disaster Tax Relief Act
(April 9, 2014)

Chairman's Mark of the Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act of 2014
(April 1, 2014)

JCX 27-14: Estimated Revenue Effects of the Chairman's Mark of the EXPIRE Act of 2014
(April 1, 2013)

Summary of Provisions of the Chairman's Mark of the EXPIRE Act of 2014
(April 1, 2014)

Description of Proposed EXPIRE Act Amendments
(April 2, 2014)

Sen. Brown's Manufacturing Communities Tax Credit Amendment

Proposed EXPIRE Act Amendment List
(April 3, 2014)

Chairman's Modification to the EXPIRE Act
(April 3, 2014)

JCX 32-14: Estimated Revenue Effects of the Chairman's Modification to the EXPIRE Act of 2014
(April 3, 2013)

H.R. 3939, Invest in United States Act of 2014
(Introduced January 28, 2014)

S. 1859 Tax Extenders Act of 2013
December 18, 2013

112th Congress

S. 3521 Family and Business Tax Cut Certainty Act of 2012
(August 28, 2012)

Legislative Text for the Family and Business Tax Cut Certainty Act of 2012
(August 28, 2012)

Revised JCT Tax Estimate of The Family and Business Tax Cut Certainty Act of 2012 as Reported by the Senate Finance Committee
(August 28, 2012)

Report on the Family Business and Tax Cut Certainty Act of 2012
(August 28, 2012)

Complexity Analysis of The Family and Business Tax Cut Certainty Act of 2012
(August 28, 2012)

Results of Executive Session on The Family and Business Tax Cut Certainty Act of 2012
(August 2, 2012)

Summary of the Family and Business Tax Cut Certainty Act of 2012 as Approved by the Finance Committee
(August 3, 2012)

Modification to the Chairman's Mark for The Family and Business Tax Cut Certainty Act of 2012
(August 2, 2012)

Estimate of the Modification to the Chairman's Mark for The Family and Business Tax Cut Certainty Act of 2012
(August 2, 2012)

Master Amendment Package
(August 2, 2012)

The Family and Business Tax Cut Certainty Act of 2012 Amendment List
(August 2, 2012)

Summary of The Family and Business Tax Cut Certainty Act of 2012 Extension Provisions
(August 1, 2012)

JCT Description of the Chairman's Mark of the The Family and Business Tax Cut Certainty Act of 2012
(July 31, 2012)

JCT Tax Estimate of The Family and Business Tax Cut Certainty Act of 2012
(July 31, 2012)

Baucus, Hatch Announce Markup of Job-Supporting Tax Cut Extenders Package
(July 31, 2012)

H.R. 8, American Taxpayer Relief Act of 2012
(July 24, 2012)

Estimated Revenue Effects of the Amendments to H.R. 8 (January 1, 2013)

JCX: 39-12: Legislative Background Of Selected Federal Tax Provisions Scheduled To Expire In 2011 Or 2012 (April 25, 2012)

JCX: 6-12: Legislative Background Of Expiring Federal Tax Provisions 2011-2022 (January 27, 2012)

JCX-3-12: Comparison Of The Estimated Revenue Effects Of The Revenue Provisions Contained In H.R. 3630, As Passed By The House Of Representatives And Amended By The Senate (January 11, 2012)

JCX-2-12: Comparison Of Revenue Provisions Of H.R. 3630 As Passed By The House ("Middle Class Tax Relief And Job Creation Act Of 2011") And As Amended By The Senate ("Temporary Payroll Tax Cut Continuation Act Of 2011") (January 11, 2012)

JCX-1-12: List Of Expiring Federal Tax Provisions 2011-2022 (January 6, 2012)

List of Provisions Believed to Be in Sen. Reid's Tax Extender Package (December 15, 2011)

JCX-2-11: List Of Expiring Federal Tax Provisions 2010-2020 (January 21, 2011)

111th Congress

PL 111-312 (H.R.4853), Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
December 17, 2010

JCX-54-10: Estimated Revenue Effects for the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (December 9, 2010)

JCX-55-10: Technical Explanation Of The Revenue Provisions Contained In The Tax Relief, Unemployment Insurance Reauthorization, And Job Creation Act Of 2010 (December 10, 2010)

Ways and Means Ranking Member Dave Camp's List of Excluded Extender Provisions (on pages 3-5)

S. , Middle Class Tax Cut Act of 2010
December 2, 2010

Summary of the Middle Class Tax Cut Act of 2010
December 2, 2010

Press Release Announcing the Introduction of the Middle Class Tax Cut Act of 2010
December 2, 2010

S. 3793, Job Creation and Tax Cut Act of 2010
September 16, 2010

Summary of the Baucus Job Creation and Tax Cuts Act
September 16, 2010

Modifications Summary of the Baucus Job Creation and Tax Cuts Act
September 16, 2010

Baucus Senate Amendment No. 4386, Substitute for H.R. 4213, the American Jobs and Closing Tax Loopholes Act of 2010
June 22, 2010

Summary of Further Modifications and Additions Made to Substitute Amendment to American Jobs and Closing Tax Loopholes Act (June 23, 2010)

Budgetary Effects for Senate Amendment 4386, a Substitute for H.R. 4213, the American Jobs and Closing Tax Loopholes Act of 2010 (June 24, 2010)

Senate Amendment No. 4369, a Substitute for H.R. 4213, the American Jobs and Closing Tax Loopholes Act of 2010
June 16, 2010

Summary of Modifications and Additions to the Baucus Substitute Amendment (June 16, 2010)

 

Senate Amendment 4301, a Substitute for H.R. 4213, the American Jobs and Closing Tax Loopholes Act of 2010
June 8, 2010

Amendment to Extend Section 1603 renewable energy tax credit cash grant program (June 15, 2010)

Summary of Amendment to Extend Section 1603 program (June 15, 2010)

Press Release: Cantwell, Senators Propose Extending Successful Renewable Energy Program (June 15, 2010)

Summary of Senate Substitute Amendment to American Jobs and Closing Tax Loopholes Act (June 8, 2010)

Summary of Changes Made by Senate Substitute Amendment to American Jobs and Closing Tax Loopholes Act (June 8, 2010)

Congressional Budget Office Estimated Budget Effects of Senate Substitute Amendment to American Jobs and Closing Tax Loopholes Act (June 8, 2010)

Congressional Budget Office Estimated Statutory Pay-As-You-Go Effects of Substitute Amendment to American Jobs and Closing Tax Loophole Act (June 8, 2010)

Congressional Budget Office Estimated Budgetary Effects of Emergency Requirements in Substitute Amendment to American Jobs and Closing Tax Loopholes Act (June 8, 2010)

Congressional Budget Office Estimated Direct Spending Effects of Substitute Amendment to American Jobs and Closing Tax Loopholes Act (June 8, 2010)

Joint Committee on Taxation Preliminary Estimated Budget Effects of Substitute Amendment to American Jobs and Closing Tax Loopholes Act (June 8, 2010)

Floor Statement of Senator Max Baucus (D-Mont.) Regarding the American Jobs and Closing Tax Loopholes Act of 2010 (June 9, 2010)

More information

H.R. 4213, the American Jobs and Closing Tax Loopholes Act
May 20, 2010

JCX-30-10: Estimated Revenue Effects Of The Revenue Provisions Contained In H.R. 4213, The “American Jobs And Closing Tax Loopholes Act Of 2010”, Scheduled For Consideration By The House Of Representatives (May 28, 2010)

JCX-29-10: Technical Explanation Of The Revenue Provisions Contained In The “American Jobs And Closing Tax Loopholes Act Of 2010,” For Consideration On The Floor Of The House Of Representatives (May 28, 2010)

Managers Amendment to H.R. 4213 (May 26, 2010) 

Summary of Changes in Managers Amendment to H.R. 4213 (May 26, 2010)

JCT-10-1058R10: UPDATED Very preliminary revenue estimates from the Joint Committee on Taxation (May 26, 2010)

Congressional Budget Office (CBO) Budgetary Effects Table (May 26, 2010)

CBO's Estimate of the Statutory Pay-As-You-Go Effects Table  (May 26, 2010)

Ways and Means Committee Summary of H.R. 4213, American Jobs and Closing Tax Loopholes Act (May 20, 2010)

JCT-10-1058R8: Very preliminary revenue estimates from the Joint Committee on Taxation (May 20, 2010)

Press Release: Levin, Baucus to Release Joint Legislation to Create Jobs, Extend Tax Cuts for Families and Businesses, Support Americans Looking for Work (May 20, 2010)

Ways and Means Committee Hot Topics Web Page: The American Jobs and Closing Tax Loopholes Act of 2010

H.R. 4213, American Workers, State, and Business Relief Act of 2010
Engrossed Amendment as Agreed to by Senate on March 10, 2010

Cosponsors (None)      More information

H.R. 4213, American Workers, State, and Business Relief Act of 2010
Substitute Amendment S.AMDT.3336 Introduced March 1, 2010

Cosponsors (None)      More information

JCX-11-10: Joint Committee on Taxation Technical Explanation of the Revenue Provisions Contained in the "American Workers, State and Business Relief Act of 2010," As Passed by the Senate on March 10, 2010 (March 11, 2010)

Press Release: Baucus, Reid Introduce Package to Restore Aid for Out-of-Work Americans, Improve Tax Certainty for Families, Businesses to Bolster Job Creation (March 1, 2010) 

Senate Republican Policy Committee Summary of the American Workers, State, and Business Relief Act (March 1, 2010)

Draft: Hiring Incentives to Restore Employment (HIRE) Act
As of February 11, 2010

Senate Committee on Finance Memo: Draft Hiring Incentives to Restore Employment (HIRE) Act (February 11, 2010)

DRAFT of Senate Jobs Bill
As of February 9, 2010

JCX-3-10: Joint Committee on Taxation List Of Expiring Federal Tax Provisions 2009-2020 (January 29, 2010)

H.R. 4213, Tax Extenders Act of 2009
(Introduced December 7, 2009)

Cosponsors (none)     More information

Ways and Means Description of Tax Extenders Act Provisions

JCT Estimated Revenue Effects Of H.R. 4213, The Tax Extenders Act Of 2009

JCT Technical Explanation Of H.R. 4213, The “Tax Extenders Act Of 2009,” As Introduced In The House Of Representatives On December 7, 2009

Hearings

Senate Finance Committee Hearing
April 3, 2014

Opening Statement by Senator Ron Wyden

Opening Statement by Senator Orrin Hatch

Results of Executive Session April 3, 2014

Modification of IRC Section 41—Innovators Job Creation Act

Chairman's Modification to the EXPIRE Act

Joint Committee on Taxation Estimate of Chairmans Modification EXPIRE Act

Chairman's Modification to the Tax Deadwood Provision

Amendment List for the EXPIRE Act

Amendments to the EXPIRE Act

Sen. Brown's Manufacturing Communities Tax Credit Amendment

Chairman's Mark of the EXPIRE Act

Joint Comittee on Taxation Estimate of the EXPIRE Act

Chairman's Mark of Technical Corrections

Chairman's Mark of Deadwood Provisions

House Ways and Means Committee Hearing
April 8, 2014

Hearing Advisory
Camp Announces Tax Reform Hearing on the Benefits of Permanent Tax Policy for America’s Job Creators

Testimony of Ms. Judith Zelisko
Ms. Judith Zelisko, Vice President of Tax, Brunswick Corporation

Testimony of Mr. Bob Stallman
Mr. Bob Stallman, President, American Farm Bureau Federation

Testimony of Mr. James Redpath
Mr. James Redpath, Managing and Tax Partner, HLB Tautges Redpath, Ltd

Testimony of Mr. Joshua Odintz
Mr. Joshua Odintz, Partner, Baker & McKenzie LLP

Testimony of Mr. Thomas Hungerford
Mr. Thomas Hungerford, Senior Economist and Director of Tax and Budget Policy, Economic Policy Institute

Framework for Evaluating Expiring Tax Extenders
House of Representatives Committee on Ways and Means, June 8, 2012

Chairman Tiberi Announces Hearing on Framework for Evaluating Certain Expiring Tax Provisions

Testimony of Dr. James R. White
Dr. James R. White, Director, Tax Issues, Government Accountability Office

Testimony of Dr. Donald B. Marron
Dr. Donald B. Marron, Director, Tax Policy Center, The Urban Institute

Testimony of Mr. Alex Brill
Mr. Alex M. Brill, Research Fellow, American Enterprise Institute

Testimony of Mr. Aaron Gornstein
Mr. Aaron Gornstein, Undersecretary for Housing and Community Development, Department of Housing and Community Development, Commonwealth of Massachusetts

Extenders and Tax Reform: Seeking Long-Term Solutions
Senate Committee on Finance, January 31, 2012

Hearing Statement of Senator Max Baucus Regarding Tax Extenders and Tax Reform

Hatch Statement at Finance Committee Hearing Examining Expiring Tax Provisions & Tax Reform

Testimony of Dr. Rosanne Altshuler Before the Senate Finance Committee Hearing on Extenders and Tax Reform
Dr. Rosanne Altshuler, Professor and Chair of the Economics Department, Rutgers University

Increasing America's Competitiveness by Lowering the Corporate Tax Rate and Simplifying the Tax Code
Dr. Jason J. Fichtner, Senior Research Fellow, Mercatus Center, George Mason University

Statement of Calvin H. Johnson on Extender Tax Provisions, Hearings of the Senate Finance Committee
Calvin H. Johnson, Andrews & Kurth Centennial Professor of Law, the University of Texas School of Law

Statement of the U.S. Chamber of Commerce on Hearing on Extension of Certain Expired and Expiring Tax Provisions
Caroline L. Harris, Chief Tax Counsel and Director of Tax Policy, U.S. Chamber of Commerce

Related Resources

Announcements, Letters, Reports

NMTC Coalition Tax Extenders Letter Supporting the NMTC Program (November 18, 2014)

ACTION Tax Extenders Letter Supporting the LIHTC Program (November 18, 2014)

Tax Extenders Coalition Letter to the House of Representatives (November 18, 2014)

Tax Extenders Coalition Letter to the Senate (November 18, 2014)

Letter From the Internal Revenue Service on Tax Extenders Reform (October 6, 2014)

JCX 100-14: Present Law And Analysis Of Energy-Related Tax Expenditures (September 16, 2014)

ACTION Campaign Letter Urging Inclusion of Minimum Low-Income Housing Tax Credit Rates in Tax Extenders Legislation
(June 17, 2014)

Associations Letter Urging the Senate to Pass the EXPIRE ACT
(May 20, 2014)

Expired and Expiring Temporary Tax Provisions (“Tax Extenders”) (March 28, 2014)

Extension Letter for State and Local Sales Tax Decustion in Any Tax Extenders Package (Jan. 30, 2014)

List of Expiring Tax Provisions, 2013-2023 (January 11, 2013)

Letter from Sen.Coburn Urging Obama to let Tax Credits Expire at the End of 2012 (December 10, 2012)

NMTC Coalition Proposal for NMTC Extension and Additional Hurricane Sandy Allocation (November 30, 2012)

Questions and Answers on Hurricane Sandy Evacuees in Housing for Older Persons (November 9, 2012)

Letter from Acting IRS Commissioner Steven Miller to Lawmakers Regarding AMT Patch and Tax Extenders (November 13, 2012)

Letter from the Governors' Wind Energy Coalition to Congress Urging Extension of the Wind Energy Production Tax Credit (November 12, 2012)

Letter from House GOP Freshmen to Ways and Means Chairman Camp and Select Revenue Measures Chairman Tiberi Supporting Tax Extenders Renewal (September 20, 2012)

Letter from House GOP Freshmen to Leadership Requesting Action on New Markets Tax Credit Extension (September 18, 2012)

Letter from Ways and Means Chairman Camp to Select Revenue Measures Chairman Tiberi Requesting a Hearing be Held on Tax Extenders (April 18, 2012)

Colloquy on Tax Extenders Between Senators Reid, McConnell, Baucus and Hatch (March 14, 2012)

Rep. Richard Neal Letter to Ways and Means and Means Commitee Leadership Calling for Extension of Expiring Tax Provisions (November 15, 2011)

Broad Tax Extenders Group Letter to Lawmakers Urging Congress to Extend Tax Provisions Set to Expire in 2011 (November 9, 2011)

Sign On Letter Urging Lawmakers to Extend Expiring Tax Provisions (November 16, 2010)

Certain Temporary Tax Provisions Scheduled to Expire in 2009 (“Extenders”)
By James M. Bickley, Congressional Research Service, September 8, 2010

Statement of Administration Policy (SAP) in Support of House Amendment to Senate Amendment to H.R. 4213 - American Jobs and Closing Tax Loopholes Act of 2010 (May 24, 2010)

Letter from Sens. Casey, Murray, Shaheen, Warner and Brown to Sens. Baucus and Grassley Regarding Potential Changes to the Tax Code Govrning Carried Interest (May 11, 2010)

Letter from Sen. Blanche Lincoln to Sen. Harry Reid and Rep. Nancy Pelosi Urging Completion of negotiations on the American Workers, State and Business Relief Act (April 1, 2010)

Statement of Administration Policy: Senate Amendment 3336 to H.R. 4213 — American Workers, State, and Business Relief Act of 2010 (March 2, 2010)

Baucus, Grassley Statement and Letter to Senate Leadership Regarding Extending Expring Tax Provisions (December 22, 2009)

LIHTC Consensus Letter to Senate Finance Committee Chairman Baucus and Ranking Member Grassley (December 7, 2009)

Podcast: Novogradac Report on Tax Credits

novogradac podcasts

Download archived podcasts to hear Michael J. Novogradac, CPA, discuss the progress of tax extender legislation. The topics for each week are named in the title of that week's podcast and listed on the Tax Credit Tuesday Podcast home page.