2015•University of North Texas Digital Library (University of North Texas)Open access

Selected Recently Expired Individual Tax Provisions ("Tax Extenders"): In Brief

Jane G. Gravelle

Abstract

This report briefly summarizes and discusses four items categorized as individual tax provisions that are regularly extended for one or two years (tax extenders). These items include deductions for elementary and secondary school teachers, deductions for state and local taxes, deductions for tuition and related expenses, and exclusions for employer-provided transit and parking benefits.

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Key concepts: Tax deduction, Tax deferral, Indirect tax, Economics, Public economics, Business, Tax reform, State income tax