Expiring Federal Tax Provisions: 2012-2022

ISBN: 9781622571239 出版年：2012 页码：66 Paul L Collins Frank R Peterson Nova Science

A number of tax provisions have either expired in 2011 or are scheduled to expire at the end of this FY 2012. These include the Bush tax cuts, the alternative minimum tax (AMT) patch, the temporary payroll tax cut, and other temporary expiring provisions, many of which are commonly referred to as "tax extenders." Aside from the payroll tax cut, which was extended by the Middle Class Tax Relief and Job Creation Act of 2012, the most recent law extending many of these provisions was the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010. This book provides an overview of these expiring provisions with a focus on past cost and cost of extension and a brief discussion of the current debate concerning the policy.