The U.S. Joint Committee on Taxation published the List of Expiring Federal Tax Provisions 2022-2034, which is dated 18 January 2023. The document provides a list of 78 Federal tax provisions that have expired or are scheduled to expire during the period 2022 to 2034. This includes 4 provisions in 2022, 1 in 2023, 9 in 2024, and 35 in 2025.
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Introduction
This document, prepared by the staff of the Joint Committee on Taxation, lists Federal tax provisions that expired in 2022 or are sc…