"In the past, Congress has regularly acted to extend expired or expiring temporary tax provisions. Collectively, these temporary tax provisions are often referred to as 'tax extenders.' Fifty-two temporary tax provisions expired at the end of 2014. The 114th Congress may choose to further extend some or all of these provisions. This report provides a broad overview of the tax extenders. The Tax Increase Prevention Act of 2014 (P.L. 113-295), signed into law on December 19, 2014, made tax provisions that had expired at the end of 2013 available to taxpayers for the 2014 tax year. The law extended most (but not all) provisions that had expired at the end of 2013. Further, most of the provisions in P.L. 113-295 had been included in previous 'tax extender' packages. Other legislation considered in the 113th Congress would have also extended expired tax provisions. The Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act (S.2260) would have extended expired tax provisions for two years. The Jobs for America Act (H.R.4), which passed the House on September 18, 2014, would have permanently extended certain expired tax provisions. Several expired charitable-related provisions would have been made permanent as part of the America Gives More Act of 2014 (H.R. 4719), which passed the House on July 17, 2014. Several of the proposals to permanently extend certain expired provisions in the113th Congress have also been considered in the 114th Congress."
CRS Report for Congress, R43898