The Heritage Foundation looks at the long list of taxes Congress has raised starting today, simply by doing nothing.

The House has passed legislation (H.R. 4213) that would have extended 63 current tax provisions, but the Senate failed to bring this bill to a vote. Thus, all of these provisions expired at midnight last night. Notable provisions as reported today by Tax Notes include:

* Deduction of state and local general sales taxes (section 164) (Personal Tax Incentives)
* Additional standard deduction, up to $500 for individuals and $1,000 for couples, for state and local property taxes (section 63) (Personal Tax Incentives)
* Research tax credit and alternative simplified credit (section 41) (General Business Tax Incentives)
* New markets tax credit (section 45D) (Community Assistance Provisions)
* Empowerment zone incentives (sections 1391 and 1202) (Community Assistance Provisions)
* Renewal community tax incentives (sections 1400E, 1400F, 1400I, and 1400J) (Community Assistance Provisions)
* District of Columbia Investment Incentives (sections 1400, 1400A, 1400B, and 1400C) (Community Assistance Provisions)
* Net disaster loss designation and $500 limit per casualty for personal casualty losses attributed to federally declared natural disasters (section 165) (General Disaster Relief Provisions)
* Expensing for qualified disaster expenses (section 198A) (General Disaster Relief Provisions)
* Biodiesel and renewable diesel incentives (section 40A) (Energy Incentives)
* Alternative motor vehicle credit for heavy hybrids (section 30B) (Energy Incentives)

The Heritage Foundation recently published a great piece by Curtis Dubay on how the rules used by the CBO stack the deck in favor of higher spending and higher taxes.