Provisions Expiring in 2011
First-time homebuyer credit for individuals on qualified official extended duty outside the United States (sec. 36(h)(3))
FUTA surtax of 0.2 percent (sec. 3301(1))
Credit for certain non-business energy property (sec. 25C(g))
Tax credit for research and experimentation expenses (sec. 41(h)(1)(B))
Credit for energy efficient appliances (sec. 45M(b))
Employer wage credit for activated military reservists (sec. 45P)
Work opportunity tax credit (sec. 51(c)(4))
Deduction for State and local general sales taxes (sec. 164(b)(5))
15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements (secs. 168(e)(3)(E)(iv), (v), (ix), 168(e)(7)(A)(i) and (e)(8))
Additional first-year depreciation for 100 percent of basis of qualified property (sec. 168(k)(5))
Enhanced charitable deduction for contributions of food inventory (sec. 170(e)(3)(C))
Enhanced charitable deduction for contributions of book inventories to public schools (sec. 170(e)(3)(D))
Enhanced charitable deduction for corporate contributions of computer equipment for educational purposes (sec. 170(e)(6)(G))
Above-the-line deduction for qualified tuition and related expenses (sec. 222(e))
Tax-free distributions from individual retirement plans for charitable purposes (sec. 408(d)(8))
Reduction in S corporation recognition period for built-in gains tax (sec. 1374(d)(7))
Temporary payroll tax cut (sec. 601 of Pub. L. No. 111-312