EXPIRED TAX BENEFITS
The following tax benefits have expired and will not apply for 2007.
Relief granted for Hurricanes Katrina, Rita, and Wilma.
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Tax-favored treatment of qualified hurricane distributions from eligible retirement plans.
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Increased limits and delayed repayment on loans from qualified employer plans.
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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.
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Increased limits and an expanded definition of qualified education expenses for the Hope and lifetime learning credits.
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Additional exemption for housing individuals displaced by Hurricane Katrina.
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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
