Historical Individual Extenders. The Act extends the following items for the period indicated beyond their prior termination date as shown in the listing:

1. the deduction on Form 1040 of up to $250 for certain expenses of elementary and secondary school teacher is revived for 2012 and continued through 2013;
2. the exclusion from income of cancelled debt on a qualified principal residence is extended to debt cancelled before January 1, 2014;
3. parity for the exclusions for employer-provided mass transit and parking benefits is continued through 2013;
4. the treatment f mortgage insurance premiums as qualified residence interest is continued through 2013;
5. the option to deduct State and local general sales tax continued through 2013;
6. the deduction for qualified tuition and related expenses on Form 1040 is continued through 2013; and
7. tax-free distributions from individuals retirement plans for charitable purposes is continued through 2013. Because 2012 has already passed, a special rule permits distributions taken in 2012 to be transferred to charities for a limited period in 2013. Another special rule permits certain distributions made in 2013 as being deemed made on December 31, 2012.