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U.S. Joint Committee on Taxation Publishes List of Expiring Federal Tax Provisions 2024 to 2034

21 January 2025

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Approved Changes

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United States

The U.S. Joint Committee on Taxation has released the List Of Expiring Federal Tax Provisions 2024-2034, which is dated 9 January 2025. --- INTRODUCTION This document, prepared by the staff of the Joint Committee on Taxation, lists Federal tax provisions that expired in 2024 or are scheduled to expire in the future. Years in which there are no expiring provisions are not included. For purposes of this document, the staff of the Joint Committee on Taxation considers a provision to be expiring if, on a statutorily specified date, the provision terminates or reverts to the law in effect before the...