In France, from the 14th Century until 1946 (minus short repeals), citizens paid the "Gabelle" tax. In its original form, prior to the 14th Century, the Gabelle was an indirect tax on agricultural products and commodities like spices and wine. However, from the 14th Century onward, the word "Gabelle" was only used to refer to the salt tax. The salt tax was repealed and reinstated numerous times over six hundred years before being completely stricken from the books in 1946.

On December 20, 2019, Congress and the President agreed on a tax extender package as part of the “Taxpayer Certainty and Disaster Tax Relief Act of 2019”.

The Act reinstates many expired tax provisions RETROACTIVE to the 2018 tax year through 2020. An amended return for 2018 must be filed to take advantage of these extenders IF you qualify.

These are the provisions:

INDIVIDUAL PROVISION

• Above the line deduction for certain higher education expenses including qualified tuition and related expenses;
  
• Treatment of mortgage insurance premiums as qualified residence interest;
• Exclusion of qualified canceled mortgage debt income associated with primary residence applicable to discharges of indebtedness after December 31, 2017 (California does not conform)
• Energy credit for replacement doors, windows, appliances, etc.,
• Medical expense deduction is extended for 2019 and 2020 at 7.5% of AGI