Collectively, temporary tax provisions that are regularly extended as a group by Congress, rather than being allowed to expire as scheduled, are often referred to as "tax extenders." There are several options for Congress to consider regarding temporary provisions. Provisions that expired at the end of 2017 could be extended. The extension could be retroactive. The extension could be short term, long term, or permanent. Another option would be to allow expired provisions to remain expired. 115-123 ) extended through the end of 2017 nearly all of the provisions that had expired at the end of 2016. This extension was purely retroactive. Since the BBA18 was enacted in February 2018, the extensions were not made available for the tax year in which the legislation was enacted. This report provides a broad overview of "tax extenders." More information on specific tax provisions that expired at the end of 2017 can be found in
CRS Report R44925, Recently Expired Individual Tax Provisions ("Tax Extenders"): In Brief , coordinated by Molly F. Sherlock; CRS Report R44930, Business Tax Provisions that Expired in 2017 ("Tax Extenders") , coordinated by Molly F. Sherlock; and CRS Report R44990, Energy Tax Provisions That Expired in 2017 ("Tax Extenders") , by Molly F. Sherlock, Donald J. Marples, and Margot L. Crandall-Hollick. 114-113 ), which made permanent a number of provisions that had been part of previous "tax extender" packages. Congress may also choose to enact temporary provisions for budgetary reasons. Tax Provisions That Expired in 2017

Twenty-eight temporary tax provisions expired at the end of 2017. All three of these provisions have been included in recent "tax extender" packages. Permanently extending the three individual provisions that expired at the end of 2017 would reduce federal revenue by an estimated $31.2 billion between FY2018 and FY2027. 115-97 ). The number of temporary tax provisions that expired at the end of 2017 was further reduced following a longer-term extension of certain energy provisions and changes made in the 2017 tax revision ( P.L. Additionally, the act extended the Oil Spill Liability Trust Fund financing rate and modified the tax credit for production from advanced nuclear power facilities. Not all of the provisions extended in BBA18 are likely to be considered for extension beyond 2017. Permanently extending tax provisions that expired at the end of 2017 would reduce federal revenues by an estimated $92.5 billion over the FY2018 to FY2027 budget window (see Table 2 ). Thus, making permanent "tax extenders" would reduce federal revenues by about 0.2%. Recent "Tax Extender" Legislation

As discussed above, "tax extenders" were most recently extended as part of the Bipartisan Budget Act of 2018 (BBA18; P.L. Before BBA18, "tax extenders" were addressed in the Protecting Americans from Tax Hikes Act of 2015 (PATH Act), enacted as Division Q of the Consolidated Appropriations Act, 2016 ( P.L. Other Issues Regarding Temporary Tax Provisions

		Tax Provisions Expiring in 2018

Additional tax provisions are scheduled to expire at the end of 2018. First, the increased amount of the excise tax on coal used to finance the Black Lung Disability Trust Fund is set to expire at the end of 2018. A second tax provision scheduled to expire at the end of 2018 allows taxpayers to deduct medical expenses in excess of 7.5% of adjusted gross income (AGI).
Twenty-eight temporary tax provisions expired at the end of 2017. Collectively, temporary tax provisions that are regularly extended as a group by Congress, rather than being allowed to expire as scheduled, are often referred to as "tax extenders."
Temporary tax provisions were most recently extended in the Bipartisan Budget Act of 2018 (BBA18; P.L. 115-123). BBA18 extended nearly all of the provisions that had expired at the end of 2016, with most provisions extended through the end of 2017. For most provisions, this extension was purely retroactive. Since the BBA18 was enacted in February 2018, the extensions generally were not made available for the tax year in which the legislation was enacted. The extension of expired provisions enacted in BBA18 was estimated to reduce federal revenue by $15.1 billion between FY2018 and FY2027.
All of the temporary tax provisions that expired at the end of 2017 have been included in previous "tax extender" legislation. There are several options for Congress to consider regarding temporary tax provisions. Provisions that expired at the end of 2017 could be extended. The extension could be retroactive. The extension could be short term, long term, or permanent. Another option would be to allow expired provisions to remain expired.
Making permanent the temporary tax provisions that expired at the end of 2017 would reduce federal revenue by an estimated $92.5 billion between FY2018 and FY2027. This is equal to about 0.2% of current-law projected federal revenue over this period.
The number of "tax extender" provisions has fallen in recent years, as has the cost associated with extending "tax extenders." The Protecting Americans from Tax Hikes Act of 2015 (PATH Act), enacted as Division Q of the Consolidated Appropriations Act, 2016 (P.L. 114-113), made permanent a number of provisions that had been long-standing "tax extenders," and extended several other provisions through 2019. The 2017 tax revision (P.L. 115-97) also made changes that resulted in the elimination of certain "tax extender" provisions.
If Congress chooses to consider extending tax provisions that expired at the end of 2017 late in 2018, the option of extending tax provisions that are scheduled to expire at the end of 2018 might be evaluated simultaneously. Tax provisions scheduled to expire at the end of 2018 are (1) increased excise tax rates on coal used to finance the Black Lung Disability Trust Fund; (2) a reduction in the medical expense deduction threshold from 10% of adjusted gross income (AGI) to 7.5% of AGI; and (3) the $0.09 per barrel excise tax on crude oil used to finance the Oil Spill Liability Trust Fund.
Certain disaster-related tax provisions were available for 2017 disasters. Extending or expanding these provisions to be available for 2018 disasters is a policy option that could be considered.
This report provides a broad overview of "tax extenders." More information on specific tax provisions that expired at the end of 2017 can be found in
CRS Report R44925, Recently Expired Individual Tax Provisions ("Tax Extenders"): In Brief, coordinated by Molly F. Sherlock; CRS Report R44930, Business Tax Provisions that Expired in 2017 ("Tax Extenders"), coordinated by Molly F. Sherlock; and CRS Report R44990, Energy Tax Provisions That Expired in 2017 ("Tax Extenders"), by Molly F. Sherlock, Donald J. Marples, and Margot L. Crandall-Hollick.