Because policymakers have discussed the possibility of extending only some of the provisions of the 2001-2003 tax acts, TPC conducted an incremental analysis of the distributional effects of sequentially extending provisions—an analysis termed “Current Law to Current Policy.” TPC also analyzed the reverse: the distributional effects of allowing individual provisions to expire incrementally. That analysis, which shows how such expirations would affect taxpayers relative to 2010 law, is termed “Current Policy to Current Law.”