Tax Extenders

Legislation 

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

JCX-107-15: A Report to the Congressional Budget Office of the Macroeconomic Effects of the "Tax Relief Extension Act of 2015," as Ordered to be Reported by the Senate Committee on Finance
August 4, 2015

The Tax Relief Extension Act of 2015, Congressional Budget Office Cost Estimate
August 4, 2015

JCX-103-15: Description of the Chairman’s Modification to the Chairman’s Mark of a Bill to Extend Certain Expired Tax Provisions
July 21, 2015

JCX-101-15: Description of the Chairman's Mark of a Bill to Extend Certain Expired Tax Provisions
July 17, 2015

JCX-102-15: Estimated Revenue Effects of the Chairman's Mark of a Bill to Extend Certain Expiring Tax Provisions Scheduled for Markup by the Committee on Finance on July 21, 2015
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-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
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

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 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

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
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

Cosponsors (none) More information 

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

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

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

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

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 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

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 Governing 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