The Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act legislation was a bill, introduced by Sen. Ron Wyden (D-OR) in the U.S. Senate during the 113th Congress, that would have extended 26 tax breaks due to expire at the end of that year, and more than 50 expired tax breaks, including the Health Coverage Tax Credit, deduction for expenses of elementary and secondary school teachers, mortgage debt forgiveness, mass transit parity, mortgage interest premium deduction, renewable energy protection tax credit and $4,000 tax deduction for tuition costs and more through December 31, 2015. The bill would have also changed the definition of transit to include bike-sharing, thereby making bike sharing membership fees eligible for the federal bicycle commuter benefit.
Organizations such as the American Wind Energy Association actively lobbied for the passage of this bill because it would benefit wind power in the United States. The bipartisan US Senate Finance Committee passed the legislation on April 3, 2014 but on May 16, the bill failed to pass due to a Republican filibuster. Republicans wanted to strike the approximately $13 billion tax break for wind power. All Democrats except Reid (D-NV), Manchin (D-WV), and Rockefeller (D-WV) voted yea. All Republicans voted nay or no vote except Kirk (R-IL). Reid only voted no so that the bill could be reintroduced later.
The vote for H.R. 3474 cloture (carrying the EXPIRE Act) was as follows (53 yea, 40 nay, 7 no vote):
The bill never passed.