Last month, Congress voted to renew many so-called tax extenders as part of the Consolidated Appropriations Act, 2016 (H.R. 2029). For several credits and deductions, the renewals are retroactive to the start of 2015, after having previously expired at the end of 2014.

The legislation reinstates the ability to make tax-free charitable donations from a traditional individual retirement account (IRA) in lieu of taking a required minimum distribution for the same amount. Specifically, those age 70½ or older can distribute up to $100,000 per taxable year from their traditional IRA tax-free to qualified charities.

State and local sales taxes can now again be deducted from federal income tax returns for tax years 2015 and beyond. Individuals residing in states with a state and local income tax can choose to either deduct state and local general sales taxes or state and local income taxes, but not both.

Parity between qualified transportation and qualified parking benefits has been restored effective in 2015. Previously, workers could pay for up to $250 in qualified parking costs on a pretax basis, but only $130 of qualified transportation costs. Now both amounts are the same. In 2016, the amount is $255 for qualified parking and qualified transportation benefits.

Premiums paid or accrued for qualified for mortgage insurance will receive the same tax treatment as mortgage interest does. The change is effective for the 2015 tax year.

Charitable distributions from IRAs, the state and local sales tax deduction, transit parity and the treatment of mortgage insurance premiums as mortgage interest are now permanent, in addition to several other so-called tax extenders such as the enhanced child tax credit. Though they will no longer expire, they can be altered or rescinded by future legislation.

Separately, the Internal Revenue Service announced the mileage deductions for 2016 last month. The standard mileage rates are $0.54 per mile for business (down from $0.575 in 2015), $0.19 per mile for medical or moving (down from $0.23) and $0.14 per mile for charitable purposes (unchanged). The reductions reflect the lower cost of fuel.

Finally, two corrections to the tax guide published last month: The first $1,050 of unearned income by minor children is exempt from taxes for 2015 and 2016. The estate tax exemption for 2015 was $5.43 million.