List of Temporary Tax Provisions: "Extenders" Expiring in 2005

Several temporary tax provisions will expire this year. Often referred to as “extenders,” these provisions were originally enacted with an expiration date that may well be extended. Several have been extended numerous times in the past, sometimes after their expiration date. The extenders provide special tax treatment for certain types of activities and investment and benefit both individuals and corporations. They occur in a variety of policy areas including wage credits to support employment of certain populations; excise taxes on fuel, tires, and other commodities; energy production incentives; deductions for charitable contributions; special depreciation allowances; and many others.