Every year, there are a raft of "temporary" tax breaks, credits, and deductions that expire on Dec. 31. Lawmakers usually plan on extending them. But they don't always get to it on time. This year, Congress let about 55 different tax breaks expire on Dec. 31. In theory, Congress could still extend these (retroactively) for 2014. One such tax break was: A tax break to help NASCAR build racetracks. This tax break allowed anyone who builds a racetrack to receive a small tax benefit through accelerated depreciation. (It was called the "NASCAR loophole," but it doesn't just help NASCAR.) Supporters claimed the break is necessary so that NASCAR can compete on a level playing field with other theme parks. But it's gone now, unless Congress decides to extend. Cost to extend: About $50 million per year.