While the passage of this season’s extenders bill was widely anticipated before the end of 2015, it nevertheless contained some surprises for many observers.

For starters, a number of the extenders are now permanent, and won’t be up for renewal come next December. “That’s a big surprise to a lot of people out there,” said Tom Sanger, a partner in the Federal Credits and Incentives Group of Top 100 Firm Moss Adams. “We’ve been trying to have the R&D Credit made permanent for decades. Just a few months ago I was on a panel, and we asked who thinks the credit would be extended for one year, two years, or made permanent. About half thought it would be extended for one year, and half thought it would be extended for two years. Nobody thought it would be made permanent. Up to a day before passage, a lot were concerned about whether or not it could be passed. Permanency is huge for the R&D Credit, and for the other extenders that were made permanent.”

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