An Overview of Tax Provisions Expiring in 2012 (open access)

An Overview of Tax Provisions Expiring in 2012

A number of tax provisions either expired in 2011 or are scheduled to expire at the end of this 2012. As Congress decides whether to extend these provisions, it may consider the estimated revenue losses associated with their extension as well as other factors when evaluating tax policy. In the 112th Congress, Members have yet to consider legislation that would extend all of the provisions discussed in this report, although legislation to extend certain provisions has been considered.
Date: April 17, 2012
Creator: Crandall-Hollick, Margot L.
System: The UNT Digital Library