Future of Tax Extender Legislation Uncertain

February 17, 2019
Kristine A. Tidgren

Note: On February 28, Senators Grassley and Wyden introduced the "Tax Extender and Disaster Relief Act of 2019," which would revive expired and expiring tax extenders. We will be following this proposed legislation and keep you posted.

On February 15, 2019, President Trump signed the Consolidated Appropriations Act, 2019, into law. This new law averted a second government shutdown and funded the IRS through the end of September, 2019. The law did not include any provisions to retroactively revive and extend 26 temporary tax breaks that expired at the end of 2017. It is unclear whether such legislation may be addressed in the near future. In the meantime, taxpayers are filing 2018 returns without the benefit of the following tax provisions:

  • IRC § 108(a)(1)(E)(ii) discharge of qualified principal residence indebtedness exclusion from income
  • IRC § 163(h)(3)(E) provision allowing premiums paid or accrued for qualified mortgage insurance by a taxpayer in connection with acquisition indebtedness for a qualified residence to be treated as qualified residence interest.
  • IRC § 222  above-the-line deduction for qualified tuition and related expenses
  • IRC § 25C credit for nonbusiness energy property
  • IRC § 30B credit for new qualified fuel cell motor vehicles
  • IRC § 30C credit for alternative fuel vehicle refueling property
  • IRC § 30D credit for 2-wheeled plug-in electric vehicles
  • IRC §40 second generation biofuel producer credit
  • IRC § 40A biodiesel and renewable diesel incentives
  • IRC § 45(d) credits with respect to the following:
    • Closed-loop biomass facility
    • Open-loop biomass facility
    • Geothermal energy facilities
    • Landfill gas facilities
    • Trash facilities
    • Marine and hydrokinetic renewable energy facilities
  • IRC § 45L credit for energy-efficient new homes
  • IRC § 168(l) special depreciation allowance for qualified second generation biofuel plant property

For a complete list of expired tax provisions, see this report.


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