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  • Home
  • 2022 Law Changes
  • Gig Economy
  • IRS Collection Process
  • Our Prices
  • Our Services
  • Where's My Refund?
  • About Us
  • Contact Us
  • Privacy Policy

Provisions Expiring at the end of 2021

These provisions expired as of 12/31/2021 and don’t apply for 2022.

  • Energy-related provisions
  • Mortgage insurance premiums as qualified residence interest (sec. 163(h)(3)(E)(iv))
  • Modification of limitation on charitable contributions (sec. 2205 of P.L. 116-136, as amended)
  • Credit for health insurance costs of eligible individuals (sec. 35(b)(1)(B))
  • Special rule for health and dependent care flexible spending arrangements (sec. 214 of Div. EE of P.L. 116-260)
  • Enhanced credits from the American Rescue Plan:

                          Child Tax Credit (sec. 24)

                          Child and Dependent Care Credit (sec. 21)

                          Earned Income Credit (sec. 32)

                          Premium Tax Credit (sec. 36B)

  • 2021 Recovery Rebate Credit (sec. 6428B)
  • Employment Tax Changes

Provisions Expiring at the end of 2022

These provision apply for 2022 but will no longer apply after 12/31/2022.

  • Premium assistance credit enhancements(sec. 36B(b)(3)(A)(iii) and (c)(1)(E))
  • Allowance of full deduction for business meals provided by a restaurant (sec. 274(n)(2)(D))
  • Incentives for biodiesel and renewable diesel
  • Temporary delay of designation of multiemployer plans as in endangered, critical, or critical and declining status (sec. 9701 of P.L. 117-2)

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