Tax Extenders
Legislation
116th Congress
Senate Finance Committee Task Forces on Tax Extenders
Senate Finance Committee Cost Recovery Temporary Tax Policy Task Force Report
Aug. 14, 2019
Senate Finance Committee Individual, Excise and Other Temporary Tax Policy Task Force Report
Aug. 14, 2019
Senate Finance Committee Energy Tax Extenders Task Force Report
Aug. 14, 2019
Tax Extender and Disaster Relief Act of 2019
Introduced February 28, 2019
114th Congress
JCX-46-16: Present Law and Analysis of Energy-Related Tax Expenditures
JCX-1-16: List of Expiring Federal Tax Provisions 2016-2025
January 8, 2016
H.R. 2029, Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2016
November 10, 2015
Consolidated Appropriations Act, 2016
Protecting Americans from Tax Hikes (PATH) Act of 2015 Act
Section-by-Section Summary of the Protecting Americans from Tax Hikes Act of 2015
Brady, Hatch, Wyden Announce Deal to Provide Responsible Tax Relief for American Families, Job Creators & Entrepreneurs
Omnibus Summary: Division M Intelligence Authorization
H.R. 34, Tax Increase Prevention and Real Estate Investment Act of 2015
December 7, 2015
Summary of Provisions in the Amendment to HR 34
December 7, 2015
S.1946, Tax Relief Extension Act of 2015
August 5, 2015
Senate Finance Committee Report to Accompany the Tax Relief Extension Act of 2015
Summary of Provisions in the Tax Relief Extension Act of 2015
Modifications to the Chairman’s Mark
The Tax Relief Extension Act of 2015, Congressional Budget Office Cost Estimate
August 4, 2015
JCX-101-15: Description of the Chairman's Mark of a Bill to Extend Certain Expired Tax Provisions
July 17, 2015
Press Release: Hatch, Wyden Announced Markup of Bipartisan Tax Extenders Package
Summary of Provisions in the Chairman's Mark of a Bill to Extend Certain Expiring Tax Provisions
Senate Finance Committee Amendment List
Senate Finance Committee Explanations
113th Congress
H.R. 5771, Tax Increase Prevention Act of 2014
December 1, 2014
Summary of H.R. 5771
Estimated Revenue Effects
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, 2014
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
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
Summary of the Family and Business Tax Cut Certainty Act of 2012 as Approved by the Finance Committee
August 3, 2012
Results of Executive Session on The Family and Business Tax Cut Certainty Act of 2012
August 2, 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-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
Ways and Means Ranking Member Dave Camp's List of Excluded Extender Provisions
December 10, 2010 (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
Senate Amendment No. 4369, a Substitute for HR 4213, the Americans 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
H.R. 4213, the American Jobs and Closing Tax Loopholes Act
May 20, 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
Ways and Means Committee: 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
H.R. 4213, American Workers, State, and Business Relief Act of 2010
Substitute Amendment S.AMDT.3336 Introduced 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
February 11, 2010
Senate Committee on Finance Memo: Draft Hiring Incentives to Restore Employment (HIRE) Act
February 11, 2010
DRAFT of Senate Jobs Bill
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
December 7, 2009
Ways and Means Description of Tax Extenders Act Provisions
December 8, 2009
JCT Estimated Revenue Effects Of H.R. 4213, The Tax Extenders Act Of 2009
December 7, 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
December 7, 2009
Hearings
Senate Finance Committee Hearing
April 3, 2014
Opening Statement by Senator Ron Wyden
April 3, 2014
Opening Statement by Senator Orrin Hatch
April 3, 2014
Results of Executive Session April 3, 2014
April 3, 2014
Modification of IRC Section 41 Innovators Job Creation Act
April 3, 2014
Chairman's Modification to the EXPIRE Act
April 3, 2014
Joint Committee on Taxation Estimate of Chairman’s Modification EXPIRE Act
April 3, 2014
Chairman's Modification to the Tax Deadwood Provision
April 3, 2014
Amendment List for the EXPIRE Act
April 3, 2014
Amendments to the EXPIRE Act
April 3, 2014
Sen. Brown's Manufacturing Communities Tax Credit Amendment
Chairman's Mark of the EXPIRE Act
April 3, 2014
Joint Committee on Taxation Estimate of the EXPIRE Act
April 3, 2014
Chairman's Mark of Technical Corrections
April 3, 2014
Chairman's Mark of Deadwood Provisions
April 3, 2014
House Ways and Means Committee Hearing
April 8, 2014
Testimony of Ms. Judith Zelisko
Judith Zelisko, Vice President of Tax, Brunswick Corporation
Testimony of Mr. Bob Stallman
President, American Farm Bureau Federation
Testimony of Mr. James Redpath
Managing and Tax Partner, HLB Tautges Redpath, Ltd
Testimony of Mr. Joshua Odintz
Partner, Baker & McKenzie LLP
Testimony of Mr. Thomas Hungerford
Senior Economist and Director of Tax and Budget Policy, Economic Policy Institute
Chairman Tiberi Announces Hearing on Framework for Evaluating Certain Expiring Tax Provisions
June 8, 2012
Testimony of Dr. James R. White
Director, Tax Issues, Government Accountability Office
Testimony of Dr. Donald B. Marron
Director, Tax Policy Center, The Urban Institute
Testimony of Mr. Alex Brill
Research Fellow, American Enterprise Institute
Testimony of Mr. Aaron Gornstein
Undersecretary for Housing and Community Development, Department of Housing and Community Development, Commonwealth of Massachusetts
Hearing Statement of Senator Max Baucus Regarding Tax Extenders and Tax Reform
January 31, 2012
Hatch Statement at Finance Committee Hearing Examining Expiring Tax Provisions & Tax Reform
January 31, 2012
Testimony of Dr. Rosanne Altshuler Before the Senate Finance Committee Hearing on Extenders and Tax Reform
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
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
Business Tax Provisions that Expired in 2017 (“Tax Extenders”)
Updated March 29, 2018
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 Deduction in Any Tax Extenders Package
January 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
Colloquy on Tax Extenders Between Senators Reid, McConnell, Baucus and Hatch
March 14, 2012
Rep. Richard Neal Letter to Ways and Means and Means Committee 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)
September 8, 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
- Tax Credit Tuesday Podcast
- Notes from Novogradac
- Journal of Tax Credits
- Press Releases
- Related Topics
- GAAP Accounting for Tax Credits
- Federal Infrastructure Tax Credit
- Middle-Income Housing Tax Credit
- Neighborhood Homes Tax Credit
- Tax Extenders
- Tax Expenditures
- Tax Credit Accounting
- Tax Credits and the Federal Budget
- Tax Patents
- Volcker Rule
- Economic Substance
- Small Business Jobs Tax Act
- Tax Technical Corrections
- Homeownership Tax Credit
- American Jobs Tax Act
- Financial Crisis Responsibility Fee