Thirteen Tax Provisions That Expire Starting This Year 

The staff of the Joint Committee on Taxation has prepared a list of Federal tax provisions (other than those providing time-limited transition relief after the repeal of an underlying rule) that are currently scheduled to expire in 2013-2023 (with references to the applicable section of the Internal Revenue Code of 1986 or other applicable law). 

For purposes of compiling this list, the staff of the Joint Committee on Taxation considers a provision to be expiring if, at a statutorily specified date, the provision expires completely or reverts to the law in effect before the present-law version of the provision. Certain provisions terminate on dates that refer to a taxpayer’s taxable year and not a calendar year. For these provisions, the expiration dates listed in this document apply with respect to calendar year taxpayers. The expiration dates of such provisions may differ, however, with respect to fiscal year taxpayers or taxpayers with short taxable years. Years in which there are no expiring provisions are not listed in the document. 

The list includes credits for nonbusiness energy properties, alternative fuel vehicle refueling properties, credits for two-of three-wheeled plug-in electric vehicles, credit for health insurance costs of eligible individuals, second-generation boil producer credits, and others due to expire at the end of 2013. 

A complete list of the expiring provisions can be found here.  Expiring Federal tax provisions providing temporary disaster relief are separately listed in Part II of the document. 

Source: Joint Committee on Taxation, List of Expiring Federal Tax Provisions 2013-2023 (JCX-3-13), January 11, 2013. This document can be found on the Joint Committee on Taxation website at www.jct.gov.