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JCT report on expired, expiring federal tax provisions

JCT report on expired, expiring federal tax provisions

The Joint Committee on Taxation—in connection with a March 12, 2019 hearing of the Select Revenue Measures Subcommittee of the House Ways and Means Committee—today released a report of federal tax provisions that expired in 2017 and 2018 and are expiring in 2019.

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The JCT report, Federal Tax Provisions Expired in 2017 and 2018 and Expiring in 2019, (JCX-8-19) describes the expired and expiring provisions.

Provisions that expired in 2017 were scheduled to expire in 2016, but were extended through 2017 by the enactment in February 2018 of the Bipartisan Budget Act of 2018.

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