The 113th Congress is considering the possible extension of several expired energy tax provisions. The Expiring Provisions Improvement Reform and Efficiency (EXPIRE) Act of 2014 (S. 2260) would temporarily extend, through 2015, most expired energy tax provisions, including the renewable energy production tax credit (PTC). Under current law, renewable energy projects that begin construction after the end of 2013 will not qualify for the PTC. Other expired energy tax provisions include those that support building energy efficiency and renewable and alternative fuels.