• Treatment of mortgage insurance premiums as qualified residence interest

• Reduction in medical expense deduction floor

• Deduction of qualified tuition and related expenses

• Energy efficient homes credit

• Employer credit for paid family and medical leave

• Work opportunity credit

• Special rule for determining earned income  

• Repeal of maximum age for traditional IRA contributions

• Increase in age for required beginning date for mandatory distributions

• Expansion of section 529 plans

For a complete list of affected tax law provisions see the Joint Committee on Taxation List of Expiring Tax Provisions 2020.