LIST OF EXPIRING FEDERAL TAX PROVISIONS 

2007-2020 

Prepared by the Staff 

of the 

JOINT COMMITTEE ON TAXATION 

January 11, 2008

JCX-1-08 
i 

CONTENTS 

Page

INTRODUCTION ...........................................................................................................................1 

I. FEDERAL TAX PROVISIONS EXPIRING 2007-2020..........................................................2 

A. Provisions that Expired in 2007...........................................................................................2

B. Provisions Expiring in 2008.................................................................................................8 

C. Provisions Expiring in 2009...............................................................................................12

D. Provisions Expiring in 2010...............................................................................................15

E. Provisions Expiring in 2011...............................................................................................17

F. Provisions Expiring in 2012...............................................................................................18

G. Provisions Expiring in 2013...............................................................................................19

H. Provisions Expiring in 2014...............................................................................................20

I. Provisions Expiring in 2015...............................................................................................22

J. Provisions Expiring in 2020...............................................................................................23

II. TEMPORARY DISASTER RELIEF FEDERAL TAX PROVISIONS EXPIRING 

 2007-2010 ................................................................................................................................24

A. Temporary Disaster Relief Federal Tax Provisions that Expired in 2007.........................24 

B. Temporary Disaster Relief Federal Tax Provisions Expiring in 2008...............................26 

C. Temporary Disaster Relief Federal Tax Provisions Expiring in 2009...............................27 

D. Temporary Disaster Relief Federal Tax Provisions Expiring in 2010...............................28 
1

INTRODUCTION 

This document,1 prepared by the staff of the Joint Committee on Taxation, provides a 

listing of tax provisions (other than those providing time-limited transition relief after the repeal 

of an underlying rule) that are currently scheduled to expire in 2007-2020 (with references to the 

applicable section of the Internal Revenue Code of 1986 or other applicable law). Expiring 

Federal tax provisions providing temporary disaster relief are separately listed in Part II of the 

document. 

For purposes of compiling this list, the staff of the Joint Committee on Taxation 

considers a provision to be expiring if, at some statutorily specified date in the future, 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. 

 1

 This document may be cited as follows: Joint Committee on Taxation, List of Expiring Federal 

Tax Provisions, 2007-2020 (JCX-1-08), January 11, 2008. 
2

I. FEDERAL TAX PROVISIONS2

 EXPIRING 2007-2020 

A. Provisions that Expired in 2007 

Provision (Code section) Expiration Date 

 

1. Credit for certain nonbusiness energy 

 property (sec. 25C(g)) 

12/31/07 

2. Personal tax credits allowed against regular 

 tax and alternative minimum tax (“AMT”) 

 (sec. 26(a)(2))3

12/31/07 

3. Election to include combat pay as earned 

 income for purposes of earned income 

 credit (sec. 32(c)(2)(B)(vi)) 

12/31/07 

4. Tax credit for research and experimentation 

 expenses (sec. 41(h)(1)(B)) 

12/31/07 

5. Indian employment tax credit (sec. 45A(f)) 12/31/07 

6. Credit for certain expenditures for 

 maintaining railroad tracks (sec. 45G(f)) 

12/31/07 

7. Date by which certain biomass or synthetic 

 fuels produced at certain qualified facilities 

 must be sold to be eligible for the credit for 

 producing fuel from a nonconventional 

 source (sec. 45K(f)(1)(B)) 

12/31/07 

 2

 Not including temporary disaster relief Federal tax provisions, which are listed in Part II. 

3

 The Economic Growth and Tax Relief Reconciliation Act of 2001 (Pub. L. No. 107-16, June 7, 

2001) (“EGTRRA”) made this provision permanent with respect to the child tax credit and the adoption 

credit. The provisions of EGTRRA generally sunset after 2010; see Part I.F., below. The allowance of the 

saver’s credit against regular tax and minimum tax is permanent. 
3

 

Provision (Code section) Expiration Date 

8. Credit for energy efficient appliance 

 (sec. 45M(b)) 

12/31/07 

9. Increased AMT exemption amount 

 (sec. 55(d)(1)) 

12/31/07 

10. Deduction for certain expenses of 

 elementary and secondary school teachers 

 (sec. 62(a)(2)(D)) 

12/31/07 

11. Penalty-free withdrawals from retirement 

 plans for individuals called to active duty 

 (sec. 72(t)(2)(G)) 

12/31/07 

12. Use of qualified mortgage bonds to finance 

 residences for veterans without regard to 

 first-time homebuyer requirement 

 (sec. 143(d)(2)(D)) 

12/31/07 

13. Deduction of State and local general sales 

 taxes (sec. 164(b)(5)) 

12/31/07 

14. 15-year straight-line cost recovery for 

 qualified leasehold improvements and 

 qualified restaurant improvements 

 (sec. 168(e)(3)(E)(iv) and (v)) 

12/31/07 

15. Seven-year recovery period for

 motorsports entertainment complexes

 (sec. 168(i)(15)(D)) 

12/31/07 

16. Accelerated depreciation for business 

 property on an Indian reservation 

 (sec. 168(j)(8)) 

12/31/07 
4

 

Provision (Code section) Expiration Date 

17. Encouragement of contributions of capital 

 gain real property made for conservation 

 purposes (secs. 170(b)(1)(E) and 

 170(b)(2)(B)) 

12/31/07 

18. Enhanced charitable deduction for 

 contributions of food inventory 

 (sec. 170(e)(3)(C)) 

12/31/07 

19. Enhanced charitable deduction for 

 contributions of book inventories to public 

 schools (sec. 170(e)(3)(D)) 

12/31/07 

20. Enhanced deduction for corporate 

 contributions of computer equipment for 

 educational purposes (sec. 170(e)(6)(G)) 

12/31/07 

21. Expensing of “brownfields” environmental 

 remediation costs (sec. 198(h)) 

12/31/07 

22. Deduction allowable with respect to 

 income attributable to domestic production 

 activities in Puerto Rico (sec. 199(d)(7)) 

12/31/07 

23. Archer medical savings accounts (“MSAs”) 

 (sec. 220(i)(2) and (3)(B)) 

12/31/07 

24. Above-the-line deduction for qualified 

 tuition and related expenses (sec. 222(e)) 

12/31/07 
5

 

Provision (Code section) Expiration Date 

25. Tax-free distributions from individual 

 retirement plans for charitable purposes 

 (sec. 408(d)(8)) 

12/31/07 

26. Special rule for sales or dispositions to 

 implement FERC or State electric 

 restructuring policy (sec. 451(i)(3)) 

12/31/07 

27. Modification of tax treatment of certain 

 payments to controlling exempt 

 organizations (sec. 512(b)(13)(E)(iv)) 

12/31/07 

28. Suspension of 100 percent-of-net-income 

 on percentage depletion for oil and gas 

 from marginal wells (sec. 613A(c)(6)(H)) 

12/31/07 

29. Treatment of certain dividends and assets 

 of regulated investment companies (secs. 

 871(k)(1)(C) and (2)(C), 881(e)(1)(A) and 

 2), 897(h)(4)(A)(ii), and 2105(d)) 

12/31/07 

30. Basis adjustment to stock of S corporations 

 making charitable contributions of property 

 (sec. 1367(a)) 

12/31/07 

31. Qualified zone academy bonds −

 allocations of bond authority 

 (sec. 1397E(e)(1)) 

12/31/07 
6

 

Provision (Code section) Expiration Date 

32. Tax incentives for investment in the 

 District of Columbia: 

 a. Designation of D.C. enterprise zone, 

 employment tax credit, and additional 

 expensing (sec. 1400(f)(1)) 

 b. Tax-exempt D.C. empowerment zone 

 bonds (sec. 1400A(b)) 

 c. Acquisition date for eligibility for zero-

 percent capital gains rate for investment 

 in D.C. for gains through 12/31/12 

 (secs. 1400B(b)(2), (b)(3)(A), 

 (b)(4)(A)(i), (b)(4)(B)(i)(I), (e)(2), and 

 (g)(2)) 

 d. Tax credit for first-time D.C. 

 homebuyers (sec. 1400C(i)) 

12/31/07 

12/31/07 

12/31/07 

12/31/07 

33. Definition of gross estate for regulated 

 investment company stock owned by a non 

 resident not a citizen of the United States 

 (sec. 2105(d)) 

12/31/07 

34. Disclosure of tax information to facilitate 

 combined employment tax reporting 

 (sec. 6103(d)(5)(B)) 

12/31/07 

35. Disclosure of return information to inform 

 officials of terrorist activities 

 (sec. 6103(i)(3)(C)(iv)) 

12/31/07 

36. Disclosure upon request of information 

 relating to terrorist activities 

 (sec. 6103(i)(7)(E)) 

12/31/07 
7

 

Provision (Code section) Expiration Date 

37. Disclosure of return information to carry 

 out income contingent repayment of 

 student loans (sec. 6103(1)(13)(D)) 

12/31/07 

38. Authority for undercover operations 

 (sec. 7608(c)(6)) 

12/31/07 

39. Temporary increase in limit on cover over 

 of rum excise tax revenues (from $10.50 to 

 $13.25 per proof gallon) to Puerto Rico and 

 the Virgin Islands (sec. 7652(f)) 

12/31/07 

40. Tax on failure to comply with mental 

 health parity requirements applicable to 

 group health plans (sec. 9812(f))4

12/31/07 

41. American Samoa economic development 

 credit (sec. 119 of Pub. L. No. 109-432) 

12/31/07 

 4

 Corresponding provisions are contained in section 712(f) of ERISA and section 2705(f) of the 

Public Health Service Act. These provisions also expire on December 31, 2007. 
8

B. Provisions Expiring in 2008 

Provision (Code section) Expiration Date 

 

1. Airport and Airway Trust Fund excise 

 taxes: 

 a. All but 4.3 cents per gallon of taxes on 

 noncommercial aviation kerosene and 

 noncommercial aviation gasoline 

 (sec. 4081(d)(2)(B))5

 b. Domestic and international air 

 passenger ticket taxes 

 (sec. 4261(j)(1)(A)(ii)) 

 c. Air cargo tax (sec. 4271(d)(1)(A)(ii)) 

2/29/08 

2/29/08 

2/29/08 

2. Reporting on certain acquisitions of interest 

 in insurance contracts in which certain 

 exempt organizations hold an interest 

 (sec. 6050V) 

8/17/08 

3. Disclosure of tax return information for

 administration of certain veterans 

 programs (sec. 6103(l)(7)(D)(viii)) 

9/30/08 

4. Credit for residential energy efficient 

 property (sec. 25D(g)) 

12/31/08 

5. Incentives for biodiesel and renewable 

 diesel: 

 a. Income tax credits for biodiesel fuel, 

 biodiesel used to produce a qualified 

 mixture, and small agri-biodiesel 

 producers (sec. 40A(g)) 

12/31/08 

 5

 The 4.3-cents-per-gallon rate is permanent. 
9

Provision (Code section) Expiration Date 

 

 b. Income tax credits for renewable diesel 

 fuel and renewable diesel used to 

 produce a qualified mixture 

 (sec. 40A(g)) 

 c. Excise tax credits and outlay payments 

 for biodiesel fuel mixtures 

 (secs. 6426(c)(6) and 6427(e)(5)(B)) 

 d. Excise tax credits and outlay payments 

 for renewable diesel fuel mixtures 

 (secs. 6426(c)(6) and 6427(e)(5)(B)) 

12/31/08 

12/31/08 

12/31/08 

6. Placed-in-service date for facilities eligible 

 to claim electricity production credit 

 (sec. 45(d)) 

12/31/086

7. New markets tax credit (sec. 45D(f)(1)) 12/31/08 

8. Credit for construction of new energy 

 efficient homes (sec. 45L(g)) 

12/31/08 

9. Mine rescue team training credit (sec. 45N) 12/31/08 

10. Increased credit for business solar energy 

 property (sec. 48(a)(2)(A)(i)(II)) 

12/31/08 

11. Credit for hybrid solar lighting systems 

 (sec. 48(a)(3)(A)(ii)) 

12/31/08 

 6

 The placed-in-service date expired December 31, 2005, in the case of a qualified facility using 

solar energy. 
10

Provision (Code section) Expiration Date 

 

12. Credit for business installation of qualified 

 fuel cells and stationary microturbine 

 power plants (sec. 48(c)(1)(E) and 

 (c)(2)(E)) 

12/31/08 

13. Issuance of clean renewable energy bonds 

 (sec. 54(m)) 

12/31/08 

14. Five-year NOL carryback for certain 

 electric utility companies 

 (sec. 172(b)(1)(I)) 

12/31/08 

15. Energy efficient commercial buildings 

 deduction (sec. 179D(h)) 

12/31/08 

16. Election to expense advanced mine safety 

 equipment (sec. 179E) 

12/31/08 

17. Special expensing rules for certain film and 

 television productions (sec. 181(f)) 

12/31/08 

18. Exceptions under subpart F for active 

 financing income (secs. 953(e)(10) and 

 954(h)(9)) 

12/31/08 

19. Look-through treatment of payments 

 between related controlled foreign 

 corporations under the foreign personal 

 holding company rules (sec. 954(c)(6)) 

12/31/08 

20. FUTA surtax of 0.2 percent 

 (sec. 3301(1)) 

12/31/08 
11

Provision (Code section) Expiration Date 

 

21. Special rate for qualified methanol or 

 ethanol fuel from coal 

 (sec. 4041(b)(2)(D)) 

12/31/08 
12

C. Provisions Expiring in 2009 

Provision (Code section) Expiration Date 

 

1. Qualified green buildings and sustainable 

 design project bonds (sec. 142(l)(8)) 

9/30/09 

2. Incentives for alternative fuel and 

 alternative fuel mixtures (excluding 

 liquefied hydrogen):7

 a. Excise tax credits and outlay payments 

 for alternative fuel (secs. 6426(d)(4) 

 and 6427(e)(5)(C)) 

 b. Excise tax credits and outlay payments 

 for alternative fuel mixtures 

 (secs. 6426(e)(3) and 6427(e)(5)(C)) 

9/30/09 

9/30/09 

3. Alternative motor vehicle credit for 

 qualified hybrid motor vehicles other than 

 passenger automobiles and light trucks 

 (sec. 30B(j)(3)) 

12/31/09 

4. Alternative fuel vehicle refueling property 

 (non-hydrogen refueling property) 

 (sec. 30C(g)(2))8

12/31/09 

 7

 The related provisions for hydrogen fuel expire September 30, 2014. 

8

 The related provision of section 30C for hydrogen refueling property expires December 31, 

2014. 
13

Provision (Code section) Expiration Date 

 

5. Credit for small refiners for production of 

 diesel fuel in compliance with EPA sulfur 

 regulations for small refiners 

 (sec. 45H(c)(4)) 

12/31/09 

6. Placed-in-service date for eligibility for tax 

 credit for the production of coke or coke 

 gas (sec. 45K(g)(1)) 

12/31/09 

7. Discharge of indebtedness on principal 

 residence excluded from gross income of 

 individuals (sec. 108(a)(1)(E)) 

12/31/09 

8. Increase in expensing 

 (sec. 179(b)(1) and (2), (c)(2), and 

 (d)(1)(A)(ii)) 

12/31/09 

9. Expensing of capital costs incurred by 

 small refiners for production of diesel fuel 

 in compliance with EPA sulfur regulations 

 for small refiners (sec. 179B(a)) 

12/31/09 

10. Allowance of additional IRA contributions 

 in certain bankruptcy cases 

 (sec. 219(b)(5)(C)) 

12/31/09 

11. Exclusion of gain or loss on sale or 

 exchange of certain brownfield sites from 

 unrelated business taxable income 

 (sec. 512(b)(19)(K)) 

12/31/09 

 
14

Provision (Code section) Expiration Date 

 

12. Empowerment zone tax incentives: 9

 a. Increased exclusion of gain 

 (attributable to periods before 1/1/15) 

 on the sale of qualified business stock 

 of an empowerment zone business 

 (secs. 1202(a)(2)(C) and 

 1391(d)(1)(A)(i)) 

 b. Empowerment zone tax-exempt bonds 

 (secs. 1394 and 1391(d)(1)(A)(i)) 

 c. Empowerment zone employment credit 

 (secs. 1396 and 1391(d)(1)(A)(i)) 

 d. Increased expensing under sec. 179 

 (secs. 1397A and 1391(d)(1)(A)(i)) 

 e. Nonrecognition of gain on rollover of 

 empowerment zone investments 

 (secs. 1397B and 1391(d)(1)(A)(i)) 

12/31/09 

12/31/09 

12/31/09 

12/31/09 

12/31/09 

13. Renewal community tax incentives: 

 a. Acquisition date for eligibility for zero-

 percent capital gains rate for investment 

 in renewal communities for gains 

 through 12/31/14 (secs. 

 1400F(b)(2)(A)(i), (3)(A), and 

 (4)(A)(i), 1400F(c)(2), and 1400F(d))

 b. Employment credit (secs. 1400H and 

 1391(d)(1)(A)(i)) 

 c. Commercial revitalization deduction 

 (sec. 1400I(g)) 

 d. Increased expensing under sec. 179 

 (sec. 1400J(b)(1)(A)) 

12/31/09 

12/31/09 

12/31/09 

12/31/09 

 

 9

 The empowerment zone tax incentives may expire earlier than December 31, 2009, with respect 

to an empowerment zone if a State or local government provided for an expiration date in the nomination 

of an empowerment zone or the appropriate Secretary revokes an empowerment zone’s designation. 
15

D. Provisions Expiring in 2010 

Provision (Code section) Expiration Date 

 

1. Provisions of the Economic Growth and 

 Tax Relief Reconciliation Act of 200110

 (Pub. L. No. 107-16) 

12/31/10 

2. Reduced capital gain rates (secs. 1(h) and 

 1445(e)(6) and sec. 102 of Pub. L. No. 

 109-222) 

12/31/10 

3. Dividends taxed at capital gain rates 

 (sec. 1(h) and sec. 102 of Pub. L. No. 109-

 222)) 

12/31/10 

4. Alternative motor vehicle credit for 

 advanced lean burn technology motor 

 vehicles and qualified hybrid motor 

 vehicles that are passenger automobiles or 

 light trucks (sec. 30B(j)(2)) 

12/31/1011

5. Alternative motor vehicle credit for 

 qualified alternative fuel vehicles 

 (sec. 30B(j)(4)) 

12/31/10 

 10 The sunset applies to all provisions otherwise in effect on the expiration date. Public Law 107-

358 repealed the sunset contained in EGTRRA with respect to the exclusion from Federal income tax for 

restitution received by victims of the Nazi Regime. The Pension Protection Act of 2006, Pub. L. No. 109-

280, repealed the sunset contained in EGTRRA with respect to the pension and IRA provisions contained 

in subtitles A through F of title VI of EGTRRA and with respect to the qualified tuition program 

provisions in section 402 of EGTRRA.

11 In addition to this expiration date, the provision begins to phase out over a one-year period 

beginning on the date the manufacturer has manufactured and sold at least 60,000 qualified vehicles. 
16

Provision (Code section) Expiration Date 

 

6. Incentives for alcohol fuels 

 a. Alcohol fuels income tax credit 

 (alcohol fuel, alcohol used to produce a 

 qualified mixture, and small ethanol 

 producers) (sec. 40(e)(1)(A), (h)(1), 

 and (h)(2)) 

 b. Alcohol fuel mixture excise tax credit 

 and outlay payments (secs. 6426(b)(5) 

 and 6427(e)(5)(A)) 

12/31/1012

12/31/10 

7. Exclusion of gain from sale of a principal 

 residence by certain employees of the 

 intelligence community (sec. 121(d)(9), 

 and sec. 417 of Pub. L. No. 109-432) 

12/31/10 

8. Exclusion from income for benefits 

 provided to volunteer firefighters and 

 emergency medical responders (sec. 139B) 

12/31/10 

9. Premiums for mortgage insurance 

 deductible as interest that is qualified 

 residence interest (sec. 163(h)(3)) 

12/31/10 

10. Five-year amortization of music and music 

 copyrights (sec. 167(g)(8)) 

12/31/10 

11. Natural gas distribution lines treated as 15-

 year property (sec. 168(e)(3)(E)(viii)) 

12/31/10 

 

 12 The income tax credit expires earlier if the tax rate on gasoline and other motor fuels drops to 

4.3 cents per gallon, which is currently scheduled to occur after September 30, 2011, unless the Highway 

Trust Fund tax rates are extended beyond that date.
17

E. Provisions Expiring in 2011 

Provision (Code section) Expiration Date 

 

1. Work opportunity tax credit (sec. 51(c)(4)) 8/31/11 

2. Leaking Underground Storage Tank Trust 

 Fund financing rate (secs. 4041(d)(4) and 

 4081(d)(3)) 

9/30/11 

3. Highway Trust Fund excise tax rates: 

 a. All but 4.3 cents per gallon of the 

 taxes on highway gasoline, diesel 

 fuel, kerosene, and alternative fuels 

 (secs. 4041(a) and 4081(d)(1)) 

 b. Reduced rate of tax on partially 

 exempt methanol or ethanol fuel 

 (sec. 4041(m))13

 c. Tax on retail sale of heavy highway 

 vehicles (sec. 4051(c)) 

 d. Tax on heavy truck tires 

 (sec. 4071(d)) 

 e. Annual use tax on heavy highway 

 vehicles (sec. 4481(f)) 

9/30/11 

9/30/11 

9/30/11 

9/30/11 

9/30/11 

4. Placed-in-service date for partial expensing 

 of certain refinery property (sec. 

 179C(c)(1))14

12/31/11 

 13 After September 30, 2011, in the case of fuel none of the alcohol in which consists of ethanol, 

the rate is 2.15 cents-per-gallon. In any other case, the rate is 4.3 cents-per-gallon. 

14 The commencement of construction date is December 31, 2007. 
18

F. Provisions Expiring in 2012 

Provision (Code section) Expiration Date 

 

1. Credit for prior year minimum tax liability 

 made refundable after period of years 

 (sec. 53(e)) 

12/31/12 

2. Special depreciation allowance for 

 cellulosic biomass ethanol plant property 

 (sec. 168(l)) 

12/31/12 

 
19

G. Provisions Expiring in 2013 

Provision (Code section) Expiration Date 

 

1. Transfer of excess pension assets to retiree 

 health accounts (sec. 420(b)(5)) 

12/31/13 

 
20

H. Provisions Expiring in 2014 

Provision (Code section) Expiration Date 

 

1. Increase in amount of excise tax on coal 

 (sec. 4121(e)(2)) 

1/01/1415

2. Incentives for alternative fuel and 

 alternative fuel mixtures involving 

 liquefied hydrogen: 

 a. Excise tax credits and outlay payments 

 for liquefied hydrogen (secs. 6426(d)(4) 

 and 6427(e)(5)(D))16

 b. Excise tax credits and outlay payments 

 for liquefied hydrogen fuel mixtures 

 (secs. 6426(e)(3) and 6427(e)(5)(D)) 

9/30/14 

9/30/14 

3. Alternative motor vehicle credit for 

 qualified fuel cell motor vehicles 

 (sec. 30B(j)(1)) 

12/31/14 

4. Alternative fuel refueling property 

 (hydrogen refueling property) 

 (sec. 30C(g)(1))17

12/31/14 

5. Automatic amortization extension for 

 multiemployer defined benefit pension 

 plans (sec. 431(d)(1)(C))18

12/31/14 

 15 The increased amount of the excise tax on coal terminates the earlier of this date or the first 

January 1 as of which there is no balance of repayable advances made to the Black Lung Disability Trust 

Fund and no unpaid interest on such advances. 

16 Related provisions for non-hydrogen fuel expire September 30, 2009. 

17 The related provision of section 30C for non-hydrogen refueling property expires December 

31, 2009. 

18 A corresponding provision is contained in section 304(d)(1)(C) of ERISA that also expires on 

December 31, 2014. 
21

Provision (Code section) Expiration Date 

 

6. Additional funding rules for multiemployer 

 defined benefit pension plans in 

 endangered or critical status (sec. 432, and 

 sec. 221(c) of Pub. L. No. 109-280)19

12/31/14 

7. Oil Spill Liability Trust Fund financing rate 

 (sec. 4611(f)(3)) 

12/31/14 

8. Deemed approval of adoption, use or 

 cessation of shortfall funding method for 

 multiemployer defined benefit pension 

 plans (secs. 201(b) and 221(c) of Pub. L. 

 No. 109-280) 

12/31/14 

 

 19 A corresponding provision is contained in section 305 of ERISA that also expires on 

December 31, 2014. 
22 

I. Provisions Expiring in 2015 

Provision (Code section) Expiration Date 

 

1. Certification award date for eligibility for 

 the qualifying gasification project credit 

 (sec. 48B(d)(2)) 

9/30/15 
23 

J. Provisions Expiring in 2020 

Provision (Code section) Expiration Date 

 

1. Placed-in-service date for eligibility for the 

 credit for production from certified 

 advanced nuclear power facilities 

 (sec. 45J(d)(1)(B)) 

12/31/20 
24 

II. TEMPORARY DISASTER RELIEF 

FEDERAL TAX PROVISIONS EXPIRING 2007-2010 

A. Temporary Disaster Relief Federal Tax Provisions that Expired in 2007 

Provision (Code section) Expiration Date 

 

1. Payments by charitable organizations with 

 respect to firefighters who died as a result 

 of the October 2006 Esperanza Incident fire 

 treated as exempt payments (Pub. L. No. 

 109-445) 

5/31/07 

2. Work opportunity tax credit with respect to 

 certain individuals affected by Hurricane 

 Katrina for employers inside disaster areas 

 (sec. 201 of Pub. L. No. 109-73) 

8/27/07 

3. Placed-in-service date for additional 

 depreciation for certain Gulf Opportunity 

 Zone property other than nonresidential 

 real property and residential rental property 

 (sec. 1400N(d)(2)) 

12/31/0720

4. Increase in expensing under section 179 for 

 certain Gulf Opportunity Zone property 

 (sec. 1400N(e)) 

12/31/0721

 20 The placed-in-service date is December 31, 2008, for nonresidential real property and 

residential rental property. In addition, certain Gulf Opportunity Zone property located in counties with 

greater than 50 percent housing damage are eligible for an extended placed-in-service date of December 

31, 2010 subject to a progress expenditures limit. 

21 The placed-in-service date is December 31, 2008, for nonresidential real property and 

residential rental property, and certain property substantially all of the use of which is in one or more 

specified portions of the GO Zone (as defined by subsection (d)(6)). 
25 

Provision (Code section) Expiration Date 

5. Expensing for certain demolition and 

 cleanup costs in the Gulf Opportunity Zone 

 (sec. 1400N(f)) 

12/31/07 

6. Expensing for environmental remediation 

 costs (sec. 1400N(g)) 

12/3107 

7. Increased expensing for qualified timber 

 property in the Gulf Opportunity Zone, 

 Rita GO Zone, or Wilma GO Zone 

 (sec. 1400N(i)(1)) 

12/31/07 

8. Five-year NOL carryback period for NOLs 

 attributable to Gulf Opportunity Zone 

 losses with respect to certain moving 

 expenses (sec. 1400N(k)) 

12/31/07 

9. Increase in new markets tax credit 

 limitation with respect to community 

 development entities, the mission of which 

 is the recovery and redevelopment of the 

 Gulf Opportunity Zone (sec. 1400N(m)) 

12/31/07 

 
26 

B. Temporary Disaster Relief Federal Tax Provisions Expiring in 2008 

Provision (Code section) Expiration Date 

 

1. Special rule for applying income tests in 

 non-metropolitan areas under low-income 

 housing credit for the Gulf Opportunity 

 Zone, the Rita GO Zone, and the Wilma 

 GO Zone (sec. 1400N(c)(4))22

12/31/08 

2. Placed-in-service date for additional 

 depreciation for certain Gulf Opportunity 

 Zone property that is nonresidential real 

 property and residential rental property 

 (sec. 1400N(d)(2)) 

12/31/0823

3. Increase in expensing under section 179 for 

 certain Gulf Opportunity Zone property 

 (secs. 1400N(e)) 

12/31/08 

4. Increase in rehabilitation credit for 

 structures located in the Gulf Opportunity 

 Zone (sec. 1400N(h)) 

12/31/08 

 

 22 The low-income housing credit additional housing credit dollar amount for the Gulf 

Opportunity Zone and certain programmatic expansions for the Gulf Opportunity Zone, the Rita GO 

Zone, and the Wilma GO Zone expire December 31, 2010. 

23 Certain Gulf Opportunity Zone property located in counties with greater than 50 percent 

housing damage are eligible for an extended placed-in-service date of December 31, 2010, subject to a 

progress expenditures limit. 
27 

C. Temporary Disaster Relief Federal Tax Provisions Expiring in 2009 

Provision (Code section) Expiration Date 

 

1. New York Liberty Zone: tax-exempt bond 

 financing (sec. 1400L(d)(2)(D)) 

12/31/09 

 
28 

D. Temporary Disaster Relief Federal Tax Provisions Expiring in 2010 

Provision (Code section) Expiration Date 

 

1. Tax-exempt bond financing for the Gulf 

 Opportunity Zone (sec. 1400N(a)) 

12/31/10 

2. Advance refunding of certain tax-

 exempt bonds (sec. 1400N(b)) 

12/31/10 

3. Low-income housing credit additional 

 housing credit dollar amount for the Gulf 

 Opportunity Zone and certain 

 programmatic expansions for the Gulf 

 Opportunity Zone, the Rita GO Zone, and 

 the Wilma GO Zone (sec. 1400N(c)) 

12/31/10 

4. Placed-in-service date for additional 

 depreciation for specified Gulf Opportunity 

 Zone extension property (sec. 1400N(d)(6))

12/31/1024

5. Treatment of residences located in the 

 Gulf Opportunity Zone, the Rita Go Zone, 

 or the Wilma Go Zone as targeted area 

 residences for purposes of mortgage 

 revenue bond rules (sec. 1400T) 

12/31/10 

6. Waiver of first-time homebuyer rule for 

 qualified Hurricane Katrina residences 

 financed with mortgage revenue bonds 

 (sec. 104 of Pub. L. No. 109-135) 

12/31/10 

 24 Certain personal property may qualify if placed in service within 90 days following the 

December 31, 2010 deadline.