Extenders that Have Not Been Extended to the 2018 Tax Returns


This article is reproduced with permission from Spidell Publishing, Inc.

Many of these extender provisions would have been extended through the end of 2018 by the Retirement, Savings, and Other Tax Relief Act of 2018 and the Taxpayer First Act of 2018 (H.R. 88). However, H.R. 88 was revised so as to not include these extensions. The following provisions expired at the end of 2017:

Note: This is not an exhaustive list of expired provisions. The full list is in the Joint Committee on Taxation’s document titled “List of Expiring Federal Tax Provisions 2017-2027” available at: https://www.jct.gov/.

Expired individual provisions

  • Above-the-line deduction for certain higher-education expenses, including qualified tuition and related expenses under Internal Revenue Code (IRC) Section222
  • Treatment of mortgage insurance premiums as qualified residence interest under IRC Section 163(h)(3)(E)
  • Exclusion from income of qualified canceled mortgage debt income associated with a primary residence under IRC Section 108(a)(1)(E)

Expired business provisions

  • Special expensing rules for film, television, and live theatrical production under IRC Section 181
  • Three-year depreciation for race horses two-years old or younger under IRC Section 168(e)(3)(A)(i)

Expired energy provisions

  • Credit for construction of energy efficient new homes under IRC Section45L
  • Energy efficient commercial building deduction under IRC Section179D
  • Nonbusiness energy property credit under IRC Section25C
  • Alternative fuel vehicle refueling property credit under IRC Section30C(g)
  • Credit for qualified fuel cell vehicles under IRC Section30B
  • Credit for two-wheeled plug-in electric vehicles under IRC Section 30D(g)(3)(E)(ii)

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