[20050419]RS22117_临时税收准备金清单：“扩展器”将于2005年到期.pdf

Congressional Research Service? ?The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22117April 19, 2005List of Temporary Tax Provisions:“Extenders” Expiring in 2005Pamela J. JacksonAnalyst in Public Sector EconomicsGovernment and Finance DivisionSummarySeveral temporary tax provisions will expire this year. Often referred to as“extenders,” these provisions were originally enacted with an expiration date that maywell be extended. Several have been extended numerous times in the past, sometimesafter their expiration date. The extenders provide special tax treatment for certain typesof activities and investment and benefit both individuals and corporations. They occurin a variety of policy areas including wage credits to support employment of certainpopulations; excise taxes on fuel, tires, and other commodities; energy productionincentives; deductions for charitable contributions; special depreciation allowances; andmany others. A total of 35 temporary tax provisions are expiring in 2005, of which 11 are taxcredits, nine are tax deductions, seven are excise taxes, and eight are other temporaryprovisions. All of the provisions, unless otherwise note