Tax Provisions That Expired in 2025

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Report metadata

Identifier

IF13154

Version

1

Product type

Resources

Status

Active

Published

Jan 14, 2026

Source updated

Jan 15, 2026, 6:07 pm UTC

Authors: Jane G. Gravelle

Politically.com intentionally does not reproduce the report summary or full text. Use the official Congress.gov links above to read the product in its source context.

Structured Congress.gov references

Related federal bills

• S 3265A bill to amend the Internal Revenue Code of 1986 to improve and enhance the work opportunity tax credit, to encourage longer-service employment, and to modernize the credit to make it more effective as a hiring incentive for targeted workers, and for other purposes.
  119th Congress
• HR 6231To amend the Internal Revenue Code of 1986 to improve and enhance the work opportunity tax credit, to encourage longer-service employment, and to modernize the credit to make it more effective as a hiring incentive for targeted workers, and for other purposes.
  119th Congress
• S 1763A bill to amend the Internal Revenue Code of 1986 to make permanent the 7-year recovery period for motorsports entertainment complexes.
  119th Congress
• HR 2231To amend the Internal Revenue Code of 1986 to make permanent the 7-year recovery period for motorsports entertainment complexes.
  119th Congress
• HR 4840To amend the Internal Revenue Code of 1986 to expand the ability to expense certain qualified productions.
  119th Congress
• S 2530A bill to amend the Internal Revenue Code of 1986 to expand the ability to expense certain qualified productions.
  119th Congress