On 27 January 2021, the U.S. Joint Committee on Taxation published the List of Expiring Federal Tax Provisions 2021-2029. The document provides a list of Federal tax provisions that are currently scheduled to expire during the period 2021 to 2029. A majority of the provisions listed will expire in 2021, with 25 provisions expiring, and in 2025, with 37 provisions expiring. A total of 16 provisions are scheduled to expire during the other years combined.
---
INTRODUCTION
The document list…