On 9 January 2018, the U.S. Joint Committee on Taxation published the List of Expiring Federal Tax Provisions 2016-2027. The document provides a listing of Federal tax provisions (other than those providing time-limited transition relief after the repeal of an underlying rule) that expired or are currently scheduled to expire in 2016–2027 (with references to the applicable section of the Internal Revenue Code of 1986 or other applicable law).