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)
