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