16 Jan, 2018
Expired Tax Provisions and 'Tax Extenders' [January 16, 2018]
Library of Congress. Congressional Research Service
Sherlock, Molly F.
"A number of temporary tax provisions expired at the end of 2016. Although some temporary or expired provisions were addressed in the 2017 tax revision (P.L. 115-97), most of the provisions that expired in 2016 have not been extended beyond their 2016 expiration date. Some have suggested that a tax extenders bill enacted early in 2018 could retroactively extend expired tax provisions. Alternatively, another policy option is to allow expired tax provisions to remain expired."
    Details
  • URL
  • Author
    Sherlock, Molly F.
  • Publisher
    Library of Congress. Congressional Research Service
  • Report Number
    CRS Insight, IN10848
  • Date
    16 Jan, 2018
  • Copyright
    Public Domain
  • Retrieved From
    Federation of American Scientists: www.fas.org/sgp/crs/index.html
  • Format
    pdf
  • Media Type
    application/pdf
  • Subjects
    Income tax deductions
    Tax incentives--Law and legislation
  • Resource Group
    Reports (CRS)

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