Below is the Senate version of the tax extenders bill, the EXPIRE Bill of 2014. All items listed below have expired or will expire in 2014 that this bill has called to extend two to three more years.
TITLE I—PROVISIONS EXPIRING IN 2013
Subtitle A—Individual Tax Extenders
Sec. 101. Extension of health care tax credit.
Sec. 102. Extension of deduction for certain expenses of elementary and secondary school teachers.
Sec. 103. Extension of exclusion from gross income of discharge of qualified principal residence indebtedness.
Sec. 104. Extension of parity and modification of exclusion from income for employer-provided mass transit and parking benefits.
Sec. 105. Extension of mortgage insurance premiums treated as qualified residence interest.
Sec. 106. Extension of deduction of State and local general sales taxes.
Sec. 107. Extension of special rule for contributions of capital gain real property made for conservation purposes.
Sec. 108. Extension of above-the-line deduction for qualified tuition and related expenses.
Sec. 109. Extension of tax-free distributions from individual retirement plans for charitable purposes.
Subtitle B—Business Tax Extenders
Sec. 111. Extension and modification of research credit.
Sec. 112. Extension and modification of temporary minimum low-income housing tax credit rate for non-federally subsidized buildings.
Sec. 113. Extension of military housing allowance exclusion for determining whether a tenant in certain counties is low-income.
Sec. 114. Extension of Indian employment tax credit.
Sec. 115. Extension and modification of new markets tax credit.
Sec. 116. Extension of railroad track maintenance credit.
Sec. 117. Extension of mine rescue team training credit.
Sec. 118. Extension and modification of employer wage credit for employees who are active duty members of the uniformed services.
Sec. 119. Extension and modification of work opportunity tax credit.
Sec. 120. Extension and modification of qualified zone academy bonds.
Sec. 121. Extension of classification of certain race horses as 3-year property.
Sec. 122. Extension of 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements.
Sec. 123. Extension of 7-year recovery period for motorsports entertainment complexes.
Sec. 124. Extension of accelerated depreciation for business property on an Indian reservation.
Sec. 125. Extension of bonus depreciation.
Sec. 126. Extension of enhanced charitable deduction for contributions of food inventory.
Sec. 127. Extension and modification of increased expensing limitations and treatment of certain real property as section 179 property.
Sec. 128. Extension of election to expense mine safety equipment.
Sec. 129. Extension of special expensing rules for certain film and television productions; special expensing for live theatrical productions.
Sec. 130. Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico.
Sec. 131. Extension of modification of tax treatment of certain payments to controlling exempt organizations.
Sec. 132. Extension of treatment of certain dividends of regulated investment companies.
Sec. 133. Extension of RIC qualified investment entity treatment under FIRPTA.
Sec. 134. Extension of subpart F exception for active financing income.
Sec. 135. Extension of look-thru treatment of payments between related controlled foreign corporations under foreign personal holding company rules.
Sec. 136. Extension of temporary exclusion of 100 percent of gain on certain small business stock.
Sec. 137. Extension of basis adjustment to stock of S corporations making charitable contributions of property.
Sec. 138. Extension of reduction in S-corporation recognition period for built-in gains tax.
Sec. 139. Extension of empowerment zone tax incentives.
Sec. 140. Extension of temporary increase in limit on cover over of rum excise taxes to Puerto Rico and the Virgin Islands.
Sec. 141. Extension of American Samoa economic development credit.
Subtitle C—Energy Tax Extenders
Sec. 151. Extension and modification of credit for nonbusiness energy property.
Sec. 152. Extension of credit for 2-wheeled plug-in electric vehicles.
Sec. 153. Extension of second generation biofuel producer credit.
Sec. 154. Extension of incentives for biodiesel and renewable diesel.
Sec. 155. Extension and modification of production credit for Indian coal facilities placed in service before 2009.
Sec. 156. Extension of credits with respect to facilities producing energy from certain renewable resources.
Sec. 157. Extension of credit for energy-efficient new homes.
Sec. 158. Extension of special allowance for second generation biofuel plant property.
Sec. 159. Extension and modification of energy efficient commercial buildings deduction.
Sec. 160. Extension of special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities.
Sec. 161. Extension of excise tax credits relating to certain fuels.
TITLE II—PROVISIONS EXPIRING IN 2014
Subtitle A—Energy Tax Extenders
Sec. 201. Extension of credit for new qualified fuel cell motor vehicles.
Sec. 202. Extension of credit for alternative fuel vehicle refueling property.
Subtitle B—Extenders Relating to Multiemployer Defined Benefit Pension Plans
Sec. 251. Extension of automatic extension of amortization periods.
Sec. 252. Extension of funding improvement and rehabilitation plan rules.
TITLE III—REVENUE PROVISIONS
Sec. 301. Penalty for failure to meet due diligence requirements for the child tax credit.
Sec. 302. 100 percent continuous levy on payment to medicare providers and suppliers.
Sec. 303. Exclusion from gross income of certain clean coal power grants to non-corporate taxpayers.
Sec. 304. Reform of rules relating to qualified tax collection contracts.
Sec. 305. Special compliance personnel program.
Sec. 306. Exclusion of dividends from controlled foreign corporations from the definition of personal holding company income for purposes of the personal holding company rules.
Sec. 307. Inflation adjustment for certain civil penalties under the Internal Revenue Code of 1986.
Provided by CCH
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