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The Congressional Research Service identified seven tax credits for individuals that expired at the end of 2013, and another 49 aimed at businesses and investors.

Most of them had been set to expire earlier but were extended in last-minute deals.

Tax professionals say the year-to-year extensions are no way to provide certainty for taxpayers, but the Congressional Research Service said short-term extensions force policymakers to review tax credits regularly to make sure they are shaping behavior in economically beneficial ways.

Then there are concerns about another $50 billion in tax cuts, which will only deepen projected deficits.

The Center on Budget and Policy Priorities, a left-leaning fiscal think tank, said that if Congress wants to extend the expiring tax breaks, it should find tax increases or other spending cuts to cover the hit to the budget.

Chuck Marr, the center’s director of federal tax policy, said that paying for the breaks would mean a significantly lower debt burden in the next 25 years.

“We’d still need to do more to address long-term deficits and moderate the debt ratio, but paying for the extenders would represent important progress,” Mr. Marr argued in a blog posting.

Democrats tried a last-minute power play in the Senate to push through 55 extensions, but Republicans objected, saying Democratic leaders were acting for show.

Sen. Orrin G. Hatch, the ranking Republican on the committee that has jurisdiction over taxes, called Democrats’ move an absurdity and demanded that the Finance Committee consider the bill first.

“I am appalled,” the Utah Republican said. “I have only been here 37 years, but I have never seen the rules violated as they have been — frankly, violated in a way that is destructive to the Senate, not helpful or constructive to the Senate. This is just another illustration.”

Senate Minority Leader Mitch McConnell, Kentucky Republican, proposed a trade: Democrats would withdraw their slate of nominations they were trying to push, and the Senate could take up the tax package with amendments.

Majority Leader Harry Reid, Nevada Democrat, refused, saying he wanted the nominations.

The credits apply for all of the 2013 tax year, which means filers can claim them on their returns due in April.

Despite the lack of year-end changes, the Internal Revenue Service says it won’t be ready for tax season on time.

The agency said the government shutdown set it back slightly, so the filing season won’t officially open until Jan. 31.