The following tax items are among a number of provisions that have expired and are not available for 2014, unless Congress acts to retroactively revive and extend them:

• Credit for non-business energy property.

• New energy efficient home credit.

• Energy efficient appliance credit.

• Employer wage differential for active duty members of the uniformed services.

• Work opportunity credit.

• Increase in expensing to $500,000 / $2,000,000 and expanded definition of Section 179 property.

• Bonus depreciation.

• Deduction of expenses for schoolteachers.

• Deduction for mortgage insurance premiums.

• Deduction for state and local sales taxes instead of state and local income taxes.

• Tuition and fees deduction.

• Tax-free distribution from retirement accounts for charitable purposes.

• Exclusion of discharge of principal residence debt from gross income.