This paper is intended to provide useful information about each item of tax expenditures to the legislature. It mainly focuses on each item of 106 tax expenditures, which is required for reauthorization at the end of 2009.
Items of tax expenditures adopting sunset clause by the end of 2009 reach 54.5% among all the tax expenditure items in the tax code.


This report resolve itself into the following contents; legal basis, major content of reduction, annual amount of tax expenditures and amendment history, with an eye on helping the legislature whether to expire or to renew each item during legislative deliberation.