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List of Temporary Tax Provisions: "Extenders" Expiring in 2005 , Record No.: RS22117, Date: April 19, 2005 1 (April 19, 2005)

handle is hein.tera/crstax0577 and id is 1 raw text is: Order Code RS22117 April 19, 2005 CRS Report for Congress Received through the CRS Web List of Temporary Tax Provisions: Extenders Expiring in 2005 Pamela J. Jackson Analyst in Public Sector Economics Government and Finance Division Summary Several temporary tax provisions will expire this year. Often referred to as extenders, these provisions were originally enacted with an expiration date that may well be extended. Several have been extended numerous times in the past, sometimes after their expiration date. The extenders provide special tax treatment for certain types of activities and investment and benefit both individuals and corporations. They occur in a variety of policy areas including wage credits to support employment of certain populations; excise taxes on fuel, tires, and other commodities; energy production incentives; deductions for charitable contributions; special depreciation allowances; and many others. A total of 35 temporary tax provisions are expiring in 2005, of which 11 are tax credits, nine are tax deductions, seven are excise taxes, and eight are other temporary provisions. All of the provisions, unless otherwise noted, expire on December 31, 2005. This list will be updated as warranted by legislative changes. Congressional Research Service • -The Library of Congress

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