{
  "id": "R46243",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R46243",
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  "source": "EveryCRSReport.com",
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      "id": 625197,
      "date": "2020-05-20",
      "retrieved": "2020-05-20T22:15:11.202614",
      "title": "Individual Tax Provisions (\u201cTax Extenders\u201d) Expiring in 2020: In Brief",
      "summary": "Six temporary individual income tax provisions were extended or reinstated by the Further Consolidated Appropriations Act, 2020 (P.L. 116-94). In the past, Congress has regularly acted to extend expired or expiring temporary tax provisions. These provisions are often referred to as \u201ctax extenders.\u201d Of the six provisions that were extended through 2020, three had expired in 2017 and were extended retroactively. They are\nthe tax exclusion for canceled mortgage debt,\nthe mortgage insurance premium deduction, and\nthe above-the-line deduction for qualified tuition and related expenses.\nTwo of the tax provisions extended through 2020 are health related. The first of these provisions was scheduled to expire at the end of 2019. The second had expired at the end of 2018, and thus was extended retroactively. They are\nthe health coverage tax credit, and\nthe 7.5% floor for the medical expense deduction.\nA sixth provision, the exclusion from gross income for volunteer firefighters and emergency responders, which had expired in 2010, was reinstated and expanded for one year, through 2020. This report provides background information on individual income tax provisions that will expire in 2020. For other reports related to extenders, see \nCRS Report R45347, Tax Provisions That Expired in 2017 (\u201cTax Extenders\u201d), by Molly F. Sherlock; \nCRS Report R44990, Energy Tax Provisions That Expired in 2017 (\u201cTax Extenders\u201d), by Molly F. Sherlock, Donald J. Marples, and Margot L. Crandall-Hollick; and \nCRS Report R46271, Business Tax Provisions Expiring in 2020, 2021, and 2022 (\u201cTax Extenders\u201d), coordinated by Molly F. Sherlock.",
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      "topics": [
        {
          "source": "IBCList",
          "id": 4799,
          "name": "Individual Tax"
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          "source": "IBCList",
          "id": 4824,
          "name": "Education, Family, & Housing Tax Policy"
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    {
      "source": "EveryCRSReport.com",
      "id": 618471,
      "date": "2020-02-28",
      "retrieved": "2020-03-06T17:06:24.226167",
      "title": "Individual Tax Provisions (\u201cTax Extenders\u201d) Expiring in 2020: In Brief",
      "summary": "Six temporary individual income tax provisions were extended or reinstated by the Further Consolidated Appropriations Act, 2020 (P.L. 116-94). In the past, Congress has regularly acted to extend expired or expiring temporary tax provisions. These provisions are often referred to as \u201ctax extenders.\u201d Of the six provisions that were extended through 2020, three had expired in 2017 and were extended retroactively. They are\nthe tax exclusion for canceled mortgage debt,\nthe mortgage insurance premium deduction, and\nthe above-the-line deduction for qualified tuition and related expenses.\nTwo of the tax provisions extended through 2020 are health related. The first of these provisions was scheduled to expire at the end of 2019. The second had expired at the end of 2018, and thus was extended retroactively. They are\nthe health coverage tax credit, and\nthe 7.5% floor for the medical expense deduction.\nA sixth provision, the exclusion from gross income for volunteer firefighters and emergency responders, which had expired in 2010, was reinstated and expanded for one year, through 2020. This report provides background information on individual income tax provisions that will expire in 2020. For other reports related to extenders, see \nCRS Report R45347, Tax Provisions That Expired in 2017 (\u201cTax Extenders\u201d), by Molly F. Sherlock, \nCRS Report R44990, Energy Tax Provisions That Expired in 2017 (\u201cTax Extenders\u201d), by Molly F. Sherlock, Donald J. Marples, and Margot L. Crandall-Hollick, and \nCRS Report R44930, Business Tax Provisions that Expired in 2017 (\u201cTax Extenders\u201d), coordinated by Molly F. Sherlock.",
      "type": "CRS Report",
      "typeId": "REPORTS",
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      "topics": [
        {
          "source": "IBCList",
          "id": 4799,
          "name": "Individual Tax"
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        {
          "source": "IBCList",
          "id": 4824,
          "name": "Education, Family, & Housing Tax Policy"
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  "topics": [
    "Appropriations",
    "Economic Policy"
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}