EXPIRED TAX BENEFITS

The following tax benefits have expired and will not apply for 2007.

Relief granted for Hurricanes Katrina, Rita, and Wilma.

• Tax-favored treatment of qualified hurricane distributions from eligible retirement plans.
• Increased limits and delayed repayment on loans from qualified employer plans.
• Special rules so a temporary relocation did not affect whether you provided more than half of an individual's support, whether you furnished more than half the cost of keeping up a household, and whether you could treat an individual as a student.
• Increased limits and an expanded definition of qualified education expenses for the Hope and lifetime learning credits.
• Additional exemption for housing individuals displaced by Hurricane Katrina.
• Exclusion from income for discharge of nonbusiness debt by reason of Hurricane Katrina.

You cannot claim this credit for any vehicle you placed in service after 2006