A little history: the digital upgrade promotion (more info here: https://www.bungie.net/en/Help/Article/12122) was originally listed as expiring on January 15th, 2015 (I believe it was 1am PST on that day), and also originally included the digital version of the base game.
The promotion in regards to the year 1 expansions was extended, and still includes those. The base game portion did expire on Jan. 15, 2015 though, and The Taken King was never part of the promo. I have not seen a new expiration date ever listed on that help page for the expansions The Dark Below and House of Wolves.
The 'deadline' for eligibility is based on your purchase date. So if you get the year 1 expansions on 360 today, and the promo was changed to expire "soon", you would still have your licenses for xbox 1.
Keep in mind the pricing between the two year 1 expansions, and The Taken King only DLC. If you plan on playing TTK only on xbox 1, it seems like you could save money by picking up the Legendary edition of TTK on xbox 1. If you pickup the year 1 expansions on 360, you would still need to purchase the base game on xbox 1, and then TTK on top of that.
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Edited by Gemineye X: 10/26/2015 3:47:32 PMSo I can still purchase year 1expansions on my 360 and they will upgrade. And I should just buy Destiny TTK legendary edition for Xbox One since I have to repurchase the base game anyway and they haven't said anything about upgrading TTK? Thank you so much!
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Yes, 360/ps3 purchases of year 1 expansions still include the license for xb1/ps4. If you don't think you will be playing much on 360 once you get an xbox 1 though, I would take a look at getting the Legendary edition of The Taken King package for xb1 instead. TTK is definitely not part of the digital upgrade promo.