Recently Expired Individual Tax Provisions (Tax Extenders"): In Brief

Sherlock, Molly F. ; Keightley, Mark P. ; Gravelle, Jane G. ; Lowry, Sean ; Driessen, Grant A.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Tax deductions;    Legislation;   

RP-ID  :  R44925
RP-ID  :  R44925_2017Aug23

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report provides background information on individual income tax provisions that expired in 2016. Information on costs associated with extending individual income tax expired provisions is provided in Table 1. The provisions that were extended in the PATH Act were extended for two years, retroactive for 2015 and through 2016. The estimated cost to make expired provisions permanent is as reported by the Congressional Budget Office (CBO). The CBO reports estimated deficit effects of extending expired and expiring tax provisions through the 10-year budget window (2018 – 2027).