	Introduction

The Protecting Americans From Tax Hikes (PATH) Act, considered as an amendment to the Military Construction and Veterans Affairs and Related Agencies Appropriations Act, 2016 ( P.L. 114-113 ), was signed into law on December 18, 2015. That legislation made some tax provisions that had expired at the end of 2014 permanent, and extended others through the 2016 tax year. This report briefly summarizes and discusses four items categorized as individual tax provisions. These and other temporary tax provisions that are regularly extended for one or two years are often referred to as tax extenders . In total, the extensions of tax provisions included PATH Act is estimated to increase the deficit by $628.8 billion from FY2016 to FY2025. The three extender provisions discussed in this report that were made permanent by the PATH Act, along with their 10-year revenue costs, are
Above-the-Line Deduction for Certain Expenses of Elementary and Secondary School Teachers ($2.9 billion over ten years), which was modified by the PATH Act, Deduction for State and Local Sales Taxes ($42.4 billion over 10 years), and Parity for Exclusion for Employer-Provided Mass Transit and Parking Benefits ($1.8 billion over 10 years). The PATH Act also extends one provision discussed in this report through 2016. In the 114 th Congress, legislation has been introduced that would make the deduction permanent ( H.R. 2692 ), make the provision permanent and index it for inflation ( H.R. Deduction for State and Local Sales Taxes9

The PATH Act made permanent the option to deduct state and local sales taxes. Above-the-Line Deduction for Qualified Tuition and Related Expenses16

The PATH Act extended the above-the-line deduction for qualified tuition and related expenses through the 2016 tax year.
The Protecting Americans From Tax Hikes (PATH) Act, considered as an amendment to the Military Construction and Veterans Affairs and Related Agencies Appropriations Act, 2016 (P.L. 114-113), was signed into law on December 18, 2015. That legislation made some tax provisions that had expired at the end of 2014 permanent, and extended others through the 2016 tax year. This report briefly summarizes and discusses selected items categorized as individual tax provisions. These and other temporary tax provisions that have been regularly extended for one or two years are often referred to as "tax extenders." Other bills in the 114th Congress would make provisions discussed in this report permanent, including the deduction for state and local sales taxes (H.R. 622) and the deduction for teacher's expenses (H.R. 2692 and H.R. 2940), both discussed in this report.
Additional information on other extender provisions may be found in other CRS reports. These reports include CRS Report R43517, Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief, by [author name scrubbed] and [author name scrubbed]; CRS Report R43510, Selected Recently Expired Business Tax Provisions ("Tax Extenders"), by [author name scrubbed], [author name scrubbed], and [author name scrubbed]; CRS Report R43449, Recently Expired Housing Related Tax Provisions ("Tax Extenders"): In Brief, by [author name scrubbed]; and CRS Report R43541, Recently Expired Community Assistance-Related Tax Provisions ("Tax Extenders"): In Brief, by [author name scrubbed].
The four provisions discussed are
Above-the-Line Deduction for Certain Expenses of Elementary and Secondary School Teachers, which the PATH Act modifies and makes permanent; Deduction for State and Local Sales Taxes, which the PATH act makes permanent; Above-the-Line Deduction for Qualified Tuition and Related Expenses, which the PATH Act extends through 2016; and Parity for Exclusion for Employer-Provided Mass Transit and Parking Benefits, which the PATH Act makes permanent.
In terms of revenue, the most significant provision is the optional deduction for sales taxes, which is estimated to cost $42.4 billion over 10 years. The next largest is the classroom expense deduction at $2.9 billion, followed by the mass transit provision at $1.8 billion. The two-year extension for the deduction for tuition expenses is estimated to cost $0.6 billion.