These provisions expired as of December 31, 2013. These provisions have been removed from this revision of Link & Learn Taxes:
Note: The nonbusiness credit card debt is now in the Other Income lesson/Advanced certification.
Congress may enact additional legislation that will affect taxpayers after this course is published. Any changes will be reflected in Publication 4491-X, VITA/TCE Training Supplement, available in mid-December on www.irs.gov.