LIST OF EXPIRING FEDERAL TAX PROVISIONS 

2006-2020 

Prepared by the Staff 

of the 

JOINT COMMITTEE ON TAXATION 

January 11, 2007 

JCX-1-07R
i 

CONTENTS 

Page

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

I. FEDERAL TAX PROVISIONS EXPIRING 2006-2020................................................... 2 

A. Provisions Expiring in 2006.......................................................................................... 2 

B. Provisions Expiring in 2007.......................................................................................... 3 

C. Provisions Expiring in 2008.......................................................................................... 8 

D. Provisions Expiring in 2009........................................................................................ 11 

E. Provisions Expiring in 2010........................................................................................ 14 

F. Provisions Expiring in 2011........................................................................................ 16 

G. Provisions Expiring in 2012........................................................................................ 17 

H. Provisions Expiring in 2013........................................................................................ 18 

I. Provisions Expiring in 2014........................................................................................ 19 

J. Provisions Expiring in 2015........................................................................................ 21 

K. Provisions Expiring in 2020........................................................................................ 22 

II. TEMPORARY DISASTER RELIEF FEDERAL TAX PROVISIONS EXPIRING 

2006-2010 ......................................................................................................................... 23 

A. Temporary Disaster Relief Federal Tax Provisions Expiring in 2006........................ 23 

B. Temporary Disaster Relief Federal Tax Provisions Expiring in 2007........................ 26 

C. Temporary Disaster Relief Federal Tax Provisions Expiring in 2008........................ 28 

D. Temporary Disaster Relief Federal Tax Provisions Expiring in 2009........................ 29 

E. Temporary Disaster Relief Federal Tax Provisions Expiring in 2010........................ 30 
1

INTRODUCTION 

This document,1

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

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

repeal of an underlying rule) that are currently scheduled to expire in 2006-2020 (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, 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 2006-2020 (JCX-1-07R), January 11, 2007. 
2

I. FEDERAL TAX PROVISIONS2

 EXPIRING 2006-2020 

A. Provisions Expiring in 2006 

Provision (Code section) Expiration Date 

 

1. Personal tax credits allowed against regular 

tax and alternative minimum tax (“AMT”) 

(sec. 26(a)(2))3 12/31/06 

 

2. Tax credit for qualified electric vehicles 

(sec. 30(e)) 12/31/064

 

3. Increased AMT exemption amount 

(sec. 55(d)(1)) 12/31/06 

4. Special depreciation rule for certain cleanfuel passenger automobiles 

(sec. 280F(a)(1)(C)(iii)) 12/31/06 

 

5. Two-year suspension of rules taxing certain 

distributions from the policyholder surplus 

account of a life insurance company 

(sec. 815(g)) 12/31/06 

 

6. Excise tax on diesel fuel used in trains and 

 fuels used in barges operating on the 

 designated inland waterways system (secs. 

 4041(a)(1)(C)(ii) and 4042(b)(2)(C)) 12/31/065

 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. 

4

 The credit is reduced by 75 percent for vehicles placed in service after December 31, 2005. No 

credit is available after 2006. 

5

 The deficit reduction tax is 2.3 cents per gallon after June 30, 2005, through December 31, 

2006. After December 31, 2006, the deficit reduction tax rate is zero. 
3

B. Provisions Expiring in 2007 

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))6

 b. Domestic and international air 

 passenger ticket taxes 

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

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

9/30/07 

9/30/07 

9/30/07 

 

2. Credit for certain nonbusiness energy 

property (sec. 25C(g)) 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 

 

8. Credit for energy efficient appliances 

(sec. 45M(b)) 12/31/07 

 6

 The 4.3-cents-per-gallon rate is permanent. 
4

Provision (Code section) Expiration Date 

 

9. Work opportunity tax credit combined with 

welfare-to-work credit (secs. 51(c)(4) and 

51A(f)) 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. Premiums for mortgage insurance 

deductible as interest that is qualified 

residence interest (sec. 163(h)(3)) 12/31/07 

 

14. Deduction of State and local general sales 

taxes (sec. 164(b)(5)) 12/31/07 

15. 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

 

16. Seven-year recovery period for 

 motorsports entertainment complexes 

 (sec. 168(i)(15)(D)) 12/31/07 

 

17. Accelerated depreciation for business 

property on an Indian reservation 

(sec. 168(j)(8)) 12/31/07 

 

18. Encouragement of contributions of capital 

gain real property made for conservation 

purposes (sec. 170(b)(1)(E)) 12/31/07 
5

Provision (Code section) Expiration Date 

 

19. Enhanced charitable deduction for 

contributions of food inventory 

(sec. 170(e)(3)(C)) 12/31/07 

 

20. Enhanced charitable deduction for 

contributions of book inventories to public 

schools (sec. 170(e)(3)(D)) 12/31/07 

 

21. Enhanced deduction for corporate 

contributions of computer equipment for 

educational purposes (sec. 170(e)(6)(G)) 12/31/07 

 

22. Expensing of “brownfields” environmental 

remediation costs (sec. 198(h)) 12/31/07 

23. Deduction allowable with respect to 

income attributable to domestic production 

activities in Puerto Rico (sec. 199(d)(7)) 12/31/07 

 

24. Archer medical savings accounts (“MSAs”) 

(sec. 220(i)(2) and (3)(B)) 12/31/07 

 

25. Above-the-line deduction for qualified 

tuition and related expenses (sec. 222(e)) 12/31/07 

26. Tax-free distributions from individual 

retirement plans for charitable purposes 

(sec. 408(d)(8)) 12/31/07 

 

27. Special rule for sales or dispositions to 

implement FERC or State electric 

restructuring policy (sec. 451(i)(3)) 12/31/07 

 

28. Modification of tax treatment of certain 

payments to controlling exempt 

organizations (sec. 512(b)(13)(E)(iv)) 12/31/07 

 

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

limitation on percentage depletion for oil 

and gas from marginal wells 

(sec. 613A(c)(6)(H)) 12/31/07 
6

Provision (Code section) Expiration Date 

 

30. Treatment of certain dividends of regulated 

investment companies (secs. 871(k)(1)(C) 

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

897(h)(4)(A)(ii)) 12/31/07 

 

31. Basis adjustment to stock of S corporations 

making charitable contributions of property 

(sec. 1367(a)) 12/31/07 

 

32. Qualified zone academy bonds −

allocations of bond authority 

(sec. 1397E(e)(1)) 12/31/07 

 

33. 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 

34. FUTA surtax of 0.2 percent 

(sec. 3301(1)) 12/31/07 

35. Disclosure of tax information to facilitate 

 combined employment tax reporting 

 (sec. 6103(d)(5)(B)) 12/31/07 

 

36. Disclosure of return information to inform 

officials of terrorist activities 

(sec. 6103(i)(3)(C)(iv)) 12/31/07 
7

 

Provision (Code section) Expiration Date 

 

37. Disclosure upon request of information 

relating to terrorist activities 

(sec. 6103(i)(7)(E)) 12/31/07 

 

38. Disclosure of return information to carry 

out income contingent repayment of 

student loans (sec. 6103(l)(13)(D)) 12/31/07 

 

39. Authority for undercover operations 

(sec. 7608(c)(6)) 12/31/07 

40. 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

 

41. Tax on failure to comply with mental 

health parity requirements applicable to 

group health plans (sec. 9812(f))7

 12/31/07

 

42. American Samoa economic development 

credit (sec. 119 of Pub. L. No. 109-432) 12/31/07 

 7

 Corresponding provisions are contained in section 712(f) of the Employee Retirement Security 

Act of 1974 (“ERISA”) and section 2705(f) of the Public Health Service Act. These provisions also 

expire on December 31, 2007. 
8

C. Provisions Expiring in 2008 

Provision (Code section) Expiration Date 

 

1. Reporting on certain acquisitions of interest 

in insurance contracts in which certain 

exempt organizations hold an interest (sec. 

6050V) 8/17/08 

 

2. Disclosure of tax return information for 

 administration of certain veterans 

 programs (sec. 6103(l)(7)(D)(viii)) 9/30/08 

 

3. Credit for residential energy efficient 

property (sec. 25D(g)) 12/31/08 

4. 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)) 

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 

12/31/08 

 

5. Placed-in-service date for facilities eligible 

to claim electricity production credit 

(sec. 45(d)) 12/31/088

 

 8

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

solar energy. 
9

Provision (Code section) Expiration Date 

 

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

7. Credit for construction of new energy 

efficient homes (sec. 45L(g)) 12/31/08 

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

9. Increased credit for business solar energy 

property (sec. 48(a)(2)(A)(i)(II)) 12/31/08 

10. Credit for hybrid solar lighting systems 

(sec. 48(a)(3)(A)(ii)) 12/31/08 

11. 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 

 

12. Issuance of clean renewable energy bonds 

(sec. 54(m)) 12/31/08 

13. Five-year NOL carryback for certain 

electric utility companies 

(sec. 172(b)(1)(I)) 12/31/08 

 

14. Energy efficient commercial buildings 

deduction (sec. 179D(h)) 12/31/08 

15. Election to expense advanced mine safety 

equipment (sec. 179E) 12/31/08 

16. Special expensing rules for certain film and 

television productions (sec. 181(f)) 12/31/08 

17. Exceptions under subpart F for active 

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

954(h)(9)) 12/31/08 

 

18. Look-through treatment of payments 

between related controlled foreign 

corporations under the foreign personal 

holding company rules (sec. 954(c)(6)) 12/31/08 

 
10

Provision (Code section) Expiration Date 

 

19. Special rule for qualified methanol or 

ethanol fuel from coal (E-85) 

(sec. 4041(b)(2)(D)) 12/31/08 
11

D. 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):9

 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))10 12/31/09 

 

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. Increase in expensing 

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

(d)(1)(A)(ii)) 12/31/09 

 

 9

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

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

2014. 
12

Provision (Code section) Expiration Date 

 

8. 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 

 

9. Allowance of additional IRA contributions 

in certain bankruptcy cases 

(sec. 219(b)(5)(C)) 12/31/09 

 

10. 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 

 

11. Empowerment zone tax incentives: 11

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 

 

 11 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. 
13

Provision (Code section) Expiration Date 

 

12. Renewal community tax incentives: 

a. Acquisition date for eligibility for zeropercent 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 

 
14

E. Provisions Expiring in 2010 

Provision (Code section) Expiration Date 

 

1. Provisions of the Economic Growth and 

Tax Relief Reconciliation Act of 200112

(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 

qualified alternative fuel vehicles 

(sec. 30B(j)(4)) 12/31/10 

 

5. 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)) 12/31/1013

 

 12 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.

13 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. 
15

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)) 

 12/31/1014

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. Five-year amortization of music and music 

copyrights (sec. 167(g)(8)) 12/31/10 

 

9. Natural gas distribution lines treated as 15-

year property (sec. 168(e)(3)(E)(viii)) 12/31/10 

 14 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.
16

F. Provisions Expiring in 2011 

Provision (Code section) Expiration Date 

 

1. Leaking Underground Storage Tank Trust 

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

4081(d)(3)) 9/30/11 

 

2. 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))15

 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 

 

3. Placed-in-service date for partial expensing 

of refinery property (sec. 179C(c)(1)) 12/31/11 

 

 15 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. 
17

G. 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 

 
18

H. 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 
19

I. Provisions Expiring in 2014 

Provision (Code section) Expiration Date 

 

1. 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 

 

2. IRS user fees for a letter ruling, 

determination letter, opinion letter or other 

similar ruling or determination 

(sec. 7528(c)) 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 

 

 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. 
20

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. 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 

 

8. Oil Spill Liability Trust Fund financing rate 

(sec. 4611(f)(3)) 12/31/14 

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

December 31, 2014. 
21 

J. 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 
22 

K. 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 
23 

II. TEMPORARY DISASTER RELIEF 

FEDERAL TAX PROVISIONS EXPIRING 2006-2010 

A. Temporary Disaster Relief Federal Tax Provisions Expiring in 2006 

Provision (Code section) Expiration Date 

 

1. Recontributions of retirement plan 

 withdrawals for home purchases affected 

 by Hurricane Katrina, Rita, or Wilma 

 (sec. 1400Q(b)) 2/28/06 

 

2. Income exclusion and employer credit for 

employer-provided lodging in Gulf 

Opportunity Zone (sec. 1400P(f)) 7/1/06 

 

3. New York Liberty Zone: special 

depreciation allowance 

(sec. 1400L(b)(2)(A)(v)) 12/31/0620

 

4. New York Liberty Zone: five-year 

recovery period for depreciation of certain 

leasehold improvements 

(sec. 1400L(c)(2)(B)) 12/31/06 

 

5. New York Liberty Zone: increase in 

expensing under section 179 

(sec. 1400L(f) and (b)(2)(A)) 12/31/0621

 

6. Treat small timber producers as farmers for 

purposes of the five-year NOL carryback in 

section 172(b)(1)(G) for losses incurred in 

the Gulf Opportunity Zone, the Rita Go 

Zone, and the Wilma Go Zone 

(sec. 1400N(i)(2)) 12/31/06 

 

7. Low-income housing credit additional 

housing credit dollar amount for Texas and 

Florida (sec. 1400N(c)(2)) 12/31/06 

 

 20 In the case of nonresidential real property or residential rental property, the expiration date is 

December 31, 2009. 

21 In the case of nonresidential real property or residential rental property, the expiration date is 

December 31, 2009. 
24 

Provision (Code section) Expiration Date 

 

8. Gulf tax credit bonds for issuance by the 

 States of Louisiana, Mississippi, and 

 Alabama (sec. 1400N(l)) 12/31/06 

 

9. Expansion of Hope Scholarship and 

 Lifetime Learning Credits for students in 

 the Gulf Opportunity Zone (sec. 1400O) 12/31/06 

 

10. Tax-favored withdrawals from retirement 

 plans relating to Hurricane Katrina, Rita, 

 or Wilma (sec. 1400Q(a)) 12/31/06 

 

11. Loans from retirement plans relating to 

 Hurricane Katrina, Rita, or Wilma 

 (sec. 1400Q(c)) 12/31/06 

 

12. Additional $500 personal exemption 

 for Hurricane Katrina displaced 

 individuals subject to maximum 

 additional exemptions of $2,000 

 (sec. 302 of Pub. L. No. 109-73) 12/31/06 

 

13. Increase in standard mileage rate for 

 charitable use of a vehicle for providing 

 relief related to Hurricane Katrina 

 (sec. 303 of Pub. L. No. 109-73) 12/31/06 

 

14. Mileage reimbursements to charitable 

 volunteers excluded from gross income 

 for providing relief related to Hurricane 

 Katrina up to standard business mileage 

 rate (sec. 304 of Pub. L. No 109-73) 12/31/06 

 

15. Exclusions of certain cancellations of 

 indebtedness for certain taxpayers 

 affected by Hurricane Katrina (sec. 401 

 of Pub. L. No. 109-73) 12/31/06 

 

16. Secretarial authority to make adjustments 

 regarding taxpayer and dependency status 

 for taxpayers affected by Hurricane 

 Katrina, Rita, or Wilma (sec. 1400S(e)) 12/31/06 

 
25 

Provision (Code section) Expiration Date 

 

17. Treatment of representations regarding 

 income eligibility for purpose of qualified 

 residential rental project requirements 

 under secs. 142(d)(1) and (7) 

 (sec. 1400N(n)) 

 The end of the six-month period 

 beginning on and after the date the 

 individual was displaced by reason of 

 Hurricane Katrina 
26 

B. Temporary Disaster Relief Federal Tax Provisions Expiring 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)) 12/31/0722

 

4. Increase in expensing under section 179 for 

 certain Gulf Opportunity Zone property 

 (secs. 1400N(e) and (d)(2)) 12/31/0723

 

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 

 

 22 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 12/31/10 

subject to a progress expenditures limit. 

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

residential rental property. 
27 

Provision (Code section) Expiration Date 

 

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 

 
28 

C. Temporary Disaster Relief Federal Tax Provisions Expiring in 2008 

Provision (Code section) Expiration Date 

 

1. 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)) 12/31/0824

 

2. Low-income housing credit additional 

 housing credit dollar amount for the Gulf 

 Opportunity Zone and programmatic 

 expansions for the Gulf Opportunity Zone, 

 the Rita GO Zone, and the Wilma GO Zone 

 (sec. 1400N(c)) 12/31/08 

 

3. Increase in rehabilitation credit for 

 structures located in the Gulf Opportunity 

 Zone (sec. 1400N(h)) 12/31/08 

 

 24 The placed-in-service date is December 31, 2007, for property other than 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. 
29 

D. 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 

 
30 

E. 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. 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 

 

4. 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 

 

5. Placed-in-service date for additional 

 depreciation for specified Gulf 

 Opportunity Zone extension property 

 (sec. 1400N(d)(6)) 12/31/1025

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

December 31, 2010 deadline.