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S 2256 115th Congress Senate Taxation

Tax Extender Act of 2017

Introduced: December 20, 2017 See on congress.gov
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 20, 2017
Read twice and referred to the Committee on Finance.
Dec 20, 2017
Introduced in Senate
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 Plain-English summary Congressional Research Service

Tax Extender Act of 2017

This bill amends the Internal Revenue Code to extend various expiring tax deductions, credits, and rules.

The bill extends tax credits relating to:

  • Indian employment,
  • railroad track maintenance,
  • mine rescue team training,
  • qualified zone academy bonds,
  • American Samoa economic development,
  • nonbusiness energy property,
  • new fuel cell motor vehicles,
  • two-wheeled plug-in electric vehicles,
  • alternative fuel vehicle refueling property,
  • second generation biofuel producers,
  • biodiesel and renewable diesel,
  • Indian coal facilities,
  • facilities producing energy from renewable resources,
  • energy efficient new homes, and
  • alternative fuels.

The bill extends and modifies the tax credits for:

  • residential energy property,
  • investments in energy property,
  • production from advanced nuclear power facilities, and
  • carbon dioxide sequestration.

The bill also extends provisions relating to:

  • the tax exclusion for the discharge of principal residence indebtedness;
  • the treatment of mortgage insurance premiums as qualified residence interest;
  • deductions for tuition and related expenses, income attributable to domestic production activities in Puerto Rico, and energy efficient commercial buildings;
  • depreciating or expensing various types of property;
  • timber gains;
  • empowerment zones;
  • the cover over of rum excise taxes to Puerto Rico and the Virgin Islands;
  • sales or dispositions to implement electric restructuring policies for electric utilities; and
  • the oil spill liability trust fund.
What's happening now December 20, 2017

Read twice and referred to the Committee on Finance.

 Related & companion bills 16
  • HR 1892 Related bill Bipartisan Budget Act of 2018
  • HR 1551 Related bill Orrin G. Hatch-Bob Goodlatte Music Modernization Act
  • HR 2010 Related bill CO2 Regulatory Certainty Act
  • HR 2091 Related bill Motorsports Fairness and Permanency Act
  • HR 2543 Related bill Mortgage Forgiveness Tax Relief Act of 2017
  • HR 3683 Related bill Student and Families Tax Reduction Act
  • HR 4857 Related bill CO2 Regulatory Certainty Act
  • S 122 Related bill Mortgage Debt Tax Relief Act
  • S 666 Related bill A bill to amend the Internal Revenue Code of 1986 to modify the credit for production from advanced nuclear power facil…
  • S 1535 Related bill FUTURE Act
  • S 1663 Related bill CO2 Regulatory Certainty Act
  • S 407 Related bill Building Rail Access for Customers and the Economy Act
  • HR 110 Related bill Mortgage Debt Tax Forgiveness Act of 2017
  • HR 721 Related bill BRACE Act
  • HR 1403 Related bill To amend the Internal Revenue Code of 1986 to make permanent the deduction for income attributable to domestic producti…
  • HR 3761 Related bill Carbon Capture Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Republican 3
R
Crapo, Mike
Idaho · Dec 20, 2017
 R
Grassley, Chuck
Iowa · Dec 20, 2017
 R
Thune, John
South Dakota · Dec 20, 2017
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2256: Tax Extender Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-S-2256/
MLA
"S. 2256: Tax Extender Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-2256/.
Bluebook (legal)
S. 2256, 115th Cong. (2026), https://openamerica.io/bill/115-S-2256/.
Markdown link
[S. 2256: Tax Extender Act of 2017](https://openamerica.io/bill/115-S-2256/)
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