Tax Provisions that Expired in 2014 ("Tax Extenders")

Sherlock, Molly F.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Tax cuts;    Tax policy;   

RP-ID  :  R43898
RP-ID  :  R43898_2015Feb06

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report provides a broad overview of the tax extenders that retroactively extend expired tax provisions, including the Tax Increase Prevention Act of 2014, which made tax provisions that had expired at the end of 2013 available to taxpayers for the 2014 tax year.