Congress’s Joint Committee on Taxation has released a list of tax provisions that expired at the end of last year, as well as several scheduled to end this year and in subsequent years.

Among the provisions that expired Dec. 31, 2007, were the credit for certain nonbusiness energy property, and an election to include combat pay as earned income for purposes of the Earned Income Tax Credit. The tax credit for research and experimentation expenses, and the Indian employment tax credit, also expired. Also on the chopping block were provisions allowing tax-free distributions from individual retirement plans for charitable purposes.

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