EXPIRE Act of 2014
Latest action. Motion to proceed to consideration of measure made in Senate. (consideration: continuing resolutionA stopgap law funding the government at existing levels when the annual appropriations bills are not done by October 1.Read the full definition (opens a new tab) S2763-2768)
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)
Expiring Provisions Improvement, Reform, and Efficiency Act of 2014 or the EXPIRE Act of 2014 - Amends the Internal Revenue Code to extend through 2015 expiring tax provisions pertaining to individual and business taxpayers and the energy sector.
Expresses the sense of the Senate that: (1) a process of comprehensive tax reform should commence in the 114th Congress and should conclude before January 1, 2016; (2) Congress should endeavor to eliminate temporary provisions in the tax code by making permanent those provisions that merit permanency and allowing others to expire; (3) a major focus of tax reform should be fostering economic growth and lowering tax rates by broadening the tax base; and (4) the chairmen and ranking members of the Senate Budget and Finance Committees should consult with one another to ensure that the appropriate baseline is used in determining the economic effects of, and rate adjustments under, tax reform.
Title I: Provisions Expiring in 2013 - Subtitle A: Individual Tax Extenders - Extends through 2015:
the tax credit for purchasing health insurance;
the tax deduction of expenses of elementary and secondary school teachers;
the tax exclusion of imputed income from the discharge of indebtedness for a principal residence;
the equalization of the tax exclusion for employer-provided commuter transit and parking benefits;
the tax deduction of mortgage insurance premiums;
the tax deduction of state and local general sales taxes in lieu of state and local income taxes;
the tax deduction of contributions of capital gain real property for conservation purposes;
the tax deduction of qualified tuition and related expenses; and
the tax exemption of distributions from individual retirement accounts (IRAs) for charitable purposes.
(Sec. 104) Includes the use of a bike sharing program as a qualified transportation fringe for purposes of the tax exclusion of employer-provided transit benefits.
Subtitle B: Business Tax Extenders: Extends through 2015:
The summary continues for 55 more paragraphs. Read it in full on Congress.gov
Written by analysts at the Congressional Research Service and published on Congress.gov, not by Civibrief. Summarized at the "Reported to Senate without amendment" stage on April 28, 2014. It describes the bill, it is not the legal text.
Motion to proceed to consideration of measure made in Senate. (consideration: CR S2763-2768)
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Where is it in the process, and what happens next?
The latest action on file does not map to a stage Civibrief recognizes, so the page will not name one. The record's own words are the reliable fact here.
The record's latest action, on May 7, 2014: Motion to proceed to consideration of measure made in Senate. (consideration: CR S2763-2768)
How likely is it to become law?
Civibrief does not forecast outcomes and this page has no opinion about this one. What the record supports is a base rate, which is a fact about the whole pile, not a prediction about this measure.
In the 113th Congress (2013-14), 296 of the 9,091 bills and joint resolutions introduced became law, about 3.3 percent. That count covers every measure at every stage, including the many that never left committee.
This one has no outstanding steps listed above.
Has anyone actually voted on it?
No. No roll call in this Congress cites this measure. That is the ordinary outcome: most measures never reach a recorded floor vote, and a committee ends most of them simply by not acting.
A vote is not the only thing that happens to a measure. Hearings, markups, and referrals are all recorded actions, and none of them is a vote of the full chamber.
Who is behind it?
Ron Wyden (D-OR) introduced it on April 28, 2014. No cosponsors are recorded.
Cosponsoring is a formal signature on the text. It is not a commitment to vote for the measure, it does not bind anyone's party, and a long list of cosponsors is a measure of attention rather than of prospects.
How long has it been in play?
It was introduced on April 28, 2014, 4518 days ago. The most recent recorded action was 4509 days ago, on May 7, 2014.
Measures do not carry over. Anything the 113th Congress has not finished by January 3, 2015 dies when the term ends, and has to be introduced again from the start in the next Congress.
Every answer above is assembled from this measure's own record on Congress.gov and from published counts of what Congress has passed before. Civibrief does not predict outcomes and takes no position on any measure.
Vote history
- SenateMotion to proceed to consideration of measure made in Senate. (consideration: CR S2763-2768)
- HouseNot stated in the latest action
- PresidentNot stated in the latest action