When do the tips and overtime deductions end?

The IRS says the four Schedule 1-A deductions apply for tax years 2025 through 2028. Unless Congress extends them, the 2028 return is the last one with the schedule.

Is the higher SALT cap on this list?

Not yet. The IRS sources used on these pages give the 2025 and 2026 amounts only, so no end year is shown until an IRS page states one.

Expiring Tax Provisions to 2028: A Sunset Watchlist

End dates, in order

Each line links to the page that cites the IRS source for that date.

Provision	End date or status	Details
Clean vehicle credits (30D, 25E, 45W)	Vehicles acquired after September 30, 2025	Energy credits ending: the cut-off date for each one
Energy efficient home improvement credit (25C)	Property placed in service after December 31, 2025	Form 5695 for 2025: the last year for the home energy credits
Residential clean energy credit (25D)	Expenditures after December 31, 2025	Form 5695 for 2025: the last year for the home energy credits
Penalty relief for not reporting tips and overtime separately	Covered 2025 only	Tips and overtime reporting: what employers must track for 2026
Cap on repaying excess advance premium tax credit	Removed from tax year 2026	Premium tax credit: repayment caps are gone from 2026
Alternative fuel refueling property credit (30C)	Property placed in service after June 30, 2026	Energy credits ending: the cut-off date for each one
New energy efficient home credit (45L)	Homes acquired after June 30, 2026	Energy credits ending: the cut-off date for each one
Commercial buildings deduction (179D)	Construction beginning after June 30, 2026	Energy credits ending: the cut-off date for each one
Schedule 1-A deductions: tips, overtime, car loan interest, seniors	Tax years 2025 through 2028	Schedule 1-A: the new home for four deductions
Trump account pilot contribution of $1,000	Children born 2025 through 2028	Form 4547: the Trump account election, line by line

Dates as stated on IRS.gov; the linked page cites the exact source.

Taken off the watchlist by the 2025 law

Provision	End date or status	Details
The 10% to 37% rate structure	No longer expires	Standard deduction and brackets for 2025 and 2026
100% bonus depreciation	No phase-down for property acquired after January 19, 2025	Bonus depreciation is back at 100%, and Section 179 doubled
Qualified business income deduction	Made permanent	The QBI deduction after OBBBA: what changes on Form 8995
Paid family and medical leave credit (45S)	Made permanent	The paid family and medical leave credit is permanent and wider
Qualified opportunity zones	Made permanent, with new designation rounds	Opportunity Zones 2.0: a permanent program with new maps
Charitable deduction for non-itemizers	Permanent from 2026	A charitable deduction for clients who do not itemize

Provisions the IRS describes as permanent or no longer phasing down.

The pages in this section

18 pages, grouped for review.

Ended or ending

Energy credits ending: the cut-off date for each oneClean vehicle credits end: Vehicles acquired after September 30, 2025
Form 5695 for 2025: the last year for the home energy creditsCredits end for expenditures after: December 31, 2025
Form 8936 for 2025: when a vehicle counts as acquiredNo credit for vehicles acquired after: September 30, 2025
Tax return changes for solar and EV ownersEV credit ends: Vehicles acquired after September 30, 2025
Premium tax credit: repayment caps are gone from 2026Repayment cap on excess APTC: Removed from 2026
Tips and overtime reporting: what employers must track for 2026Penalty relief covered: 2025 only

Temporary through 2028

Schedule 1-A: the new home for four deductionsDeductions on the schedule: 4
The no tax on tips deduction, for tax preparersMaximum deduction: $25,000 a year
The qualified overtime deduction: only the premium countsMaximum deduction: $12,500 ($25,000 joint)
Car loan interest deduction: the preparer’s checklistMaximum deduction: $10,000 a year
The senior deduction and how it stacks with the age add-onPer eligible person: $6,000 per person
Form 4547: the Trump account election, line by linePilot contribution per eligible child: $1,000

No longer on the watchlist

Standard deduction and brackets for 2025 and 20262026, married filing jointly: $32,200
Bonus depreciation is back at 100%, and Section 179 doubledBonus depreciation: 100%
The QBI deduction after OBBBA: what changes on Form 8995Minimum deduction from 2026: $400
The paid family and medical leave credit is permanent and widerCredit rate: 12.5% to 25% of leave wages
Opportunity Zones 2.0: a permanent program with new mapsNew zones take effect: January 1, 2027
A charitable deduction for clients who do not itemizeMaximum deduction: $1,000 ($2,000 joint)

Using end dates in client planning

A deduction that ends after 2028 changes the value of decisions made now. A car loan, a move to overtime-heavy work or a retirement date can all be timed against it, so put the end year in multi-year projections rather than assuming the benefit continues.

Add a sunset column to multi-year projections for clients who use the Schedule 1-A deductions.
Tell builders and building owners with 45L or 179D projects to document contract and construction dates now.
Revisit any plan written around an expiry that has since been made permanent.

What this list leaves out

Some end dates appear only in the statute, not yet on an IRS page. Those are left off until the IRS publishes them, so the list may be shorter than commentary elsewhere.

Expiring and sunsetting provisions watchlist

End dates, in order

The pages in this section

Using end dates in client planning

What this list leaves out

Frequently asked questions

Keep exploring

Sources

Start automating your books today

Expiring and sunsetting provisions watchlist

End dates, in order

The pages in this section

Using end dates in client planning

What this list leaves out

Frequently asked questions

Keep exploring

Sources

Start automating your books today

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