"Source: JCT. ""JCS-1-01: Estimates Of Federal Tax Expenditures For Fiscal Years 2001-2005.""" "The Joint Committee on Taxation (JCT) does not provide numerical data for values that are between -$50 million and $50 million. Rather it provides a footnote indicating that the values are either ""greater than -$50 million"" or ""less than $50 million."" The estimates in the individual and corporation columns from the JCT may contain values between -$50 million and $50 million (denoted as >-50 or <50). When aggregated, in the totals column, the sums of these values are unknown and thus are rounded to zero. For more information, see Subsidyscope's methodology." "" Budget_function,Title as it Appears in Source,2001 Indv,2002 Indv,2003 Indv,2004 Indv,2005 Indv,2001 Corp,2002 Corp,2003 Corp,2004 Corp,2005 Corp,2001 Total,2002 Total,2003 Total,2004 Total,2005 Total,Notes Energy,Tax credits for alcohol fuels,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,"In addition, the exemption from excise tax for alcohol fuels results in a reduction in excise tax receipts, net of income tax effect, of $0.6 billion per year in fiscal years 2001 through 2005." Energy,Tax credit for production of non-conventional fuels,300.00,300.00,200.00,100.00,100.00,1200.00,1300.00,800.00,500.00,500.00,1500.00,1600.00,1000.00,600.00,600.00, Energy,"Tax credit for electricity production from wind, biomass, and poultry waste",100.00,100.00,100.00,100.00,100.00,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00, Energy,Tax credit for investments in solar and geothermal energy facilities,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Tax credit for enhanced oil recovery costs,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,200.00,200.00,200.00,200.00,200.00, Energy,Oil and gas,<50,<50,<50,<50,<50,300.00,300.00,300.00,300.00,400.00,300.00,300.00,300.00,300.00,400.00, Energy,Other fuels,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Exclusion of interest on State and local government industrial development bonds for energy production facilities,100.00,100.00,100.00,100.00,100.00,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00, Energy,Exclusion of energy conservation subsidies provided by public utilities,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Energy,Oil and gas,<50,<50,<50,<50,<50,600.00,600.00,600.00,400.00,300.00,600.00,600.00,600.00,400.00,300.00, Energy,Other fuels,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Commerce and housing,Depreciation of buildings other than rental housing in excess of alternative depreciation system,500.00,500.00,400.00,400.00,300.00,1200.00,1200.00,1100.00,900.00,800.00,1700.00,1700.00,1500.00,1300.00,1100.00, Commerce and housing,Depreciation of equipment in excess of alternative depreciation system,7500.00,8200.00,8400.00,8100.00,7700.00,27700.00,30300.00,31100.00,30500.00,29800.00,35200.00,38500.00,39500.00,38600.00,37500.00, Commerce and housing,Depreciation of rental housing in excess of alternative depreciation system,2500.00,2600.00,2800.00,3000.00,3300.00,300.00,300.00,300.00,300.00,300.00,2800.00,2900.00,3100.00,3300.00,3600.00, Commerce and housing,Amortization of business startup costs,400.00,400.00,400.00,400.00,400.00,<50,<50,<50,<50,<50,400.00,400.00,400.00,400.00,400.00, Commerce and housing,Exclusion of capital gains on sales of principal residences,13300.00,13400.00,13500.00,13600.00,13800.00,0.00,0.00,0.00,0.00,0.00,13300.00,13400.00,13500.00,13600.00,13800.00, Commerce and housing,Carryover basis of capital gains on gifts,2600.00,2800.00,3100.00,3400.00,3600.00,0.00,0.00,0.00,0.00,0.00,2600.00,2800.00,3100.00,3400.00,3600.00, Commerce and housing,"Cash accounting, other than agriculture",100.00,100.00,100.00,100.00,100.00,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00, Commerce and housing,Completed contract rules,<50,<50,<50,<50,<50,200.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00, Commerce and housing,Tax credit for employer-paid FICA taxes on tips,200.00,200.00,200.00,200.00,200.00,100.00,100.00,100.00,100.00,100.00,300.00,300.00,300.00,300.00,300.00, Commerce and housing,Tax credit for low-income housing,1100.00,1200.00,1200.00,1300.00,1400.00,2700.00,2700.00,2900.00,3000.00,3200.00,3800.00,3900.00,4100.00,4300.00,4600.00, Commerce and housing,Tax credit for rehabilitation of historic structures,100.00,100.00,100.00,100.00,100.00,300.00,400.00,400.00,400.00,400.00,400.00,500.00,500.00,500.00,500.00, Commerce and housing,Deduction for mortgage interest on owner-occupied residences,62700.00,66000.00,69100.00,72400.00,76100.00,0.00,0.00,0.00,0.00,0.00,62700.00,66000.00,69100.00,72400.00,76100.00, Commerce and housing,Deduction for property taxes on owner-occupied residences,21000.00,21600.00,22300.00,23000.00,23600.00,0.00,0.00,0.00,0.00,0.00,21000.00,21600.00,22300.00,23000.00,23600.00, Commerce and housing,Deferral of gain on involuntary conversions resulting from Presidentially-declared disasters,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Commerce and housing,Deferral of gain on like-kind exchanges,400.00,400.00,400.00,500.00,500.00,1200.00,1300.00,1400.00,1400.00,1500.00,1600.00,1700.00,1800.00,1900.00,2000.00, Commerce and housing,Deferral of gain on non-dealer installment sales,400.00,400.00,400.00,400.00,400.00,600.00,600.00,600.00,600.00,700.00,1000.00,1000.00,1000.00,1000.00,1100.00, Commerce and housing,Exception from net operating loss limitations for corporations in bankruptcy proceedings,0.00,0.00,0.00,0.00,0.00,500.00,500.00,500.00,500.00,500.00,500.00,500.00,500.00,500.00,500.00, Commerce and housing,Permanent exemption from imputed interest rules,200.00,200.00,300.00,300.00,300.00,<50,<50,<50,<50,<50,200.00,200.00,300.00,300.00,300.00, Commerce and housing,Exclusion of investment income on life insurance and annuity contracts,23000.00,23600.00,24200.00,24900.00,25500.00,1300.00,1300.00,1400.00,1400.00,1500.00,24300.00,24900.00,25600.00,26300.00,27000.00, Commerce and housing,Exclusion of interest on State and local government bonds for owner-occupied housing,800.00,800.00,800.00,700.00,700.00,300.00,300.00,300.00,300.00,300.00,1100.00,1100.00,1100.00,1000.00,1000.00, Commerce and housing,Exclusion of interest on State and local government bonds for rental housing,200.00,200.00,200.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,300.00,300.00,300.00,200.00,200.00, Commerce and housing,Exclusion of interest on State and local government small-issue industrial development bonds,300.00,300.00,300.00,300.00,300.00,100.00,100.00,100.00,100.00,100.00,400.00,400.00,400.00,400.00,400.00, Commerce and housing,Exemption of credit union income,0.00,0.00,0.00,0.00,0.00,700.00,700.00,800.00,800.00,800.00,700.00,700.00,800.00,800.00,800.00, Commerce and housing,Expensing of depreciable business property,1200.00,1200.00,700.00,400.00,200.00,300.00,300.00,200.00,100.00,<50,1500.00,1500.00,900.00,500.00,200.00, Commerce and housing,Expensing of magazine circulation expenditures,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Commerce and housing,"Reduced rates on first $10,000,000 of corporate taxable income",0.00,0.00,0.00,0.00,0.00,4300.00,4400.00,4500.00,4600.00,4700.00,4300.00,4400.00,4500.00,4600.00,4700.00, Commerce and housing,Deduction of unpaid property loss reserves for property and casualty insurance companies,0.00,0.00,0.00,0.00,0.00,2900.00,2900.00,3000.00,3000.00,3100.00,2900.00,2900.00,3000.00,3000.00,3100.00, Commerce and housing,Reduced rates of tax on long-term capital gains,38700.00,40600.00,41800.00,43100.00,44900.00,0.00,0.00,0.00,0.00,0.00,38700.00,40600.00,41800.00,43100.00,44900.00, Commerce and housing,Small life insurance company taxable income adjustment,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Commerce and housing,Special deduction for Blue Cross and Blue Shield companies,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Commerce and housing,"Special rules for magazine, paperback book, and record returns",<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Commerce and housing,Special treatment of life insurance company reserves,0.00,0.00,0.00,0.00,0.00,1200.00,1200.00,1300.00,1300.00,1400.00,1200.00,1200.00,1300.00,1300.00,1400.00, Commerce and housing,Exclusion of capital gains at death,26000.00,27600.00,29500.00,30900.00,35100.00,0.00,0.00,0.00,0.00,0.00,26000.00,27600.00,29500.00,30900.00,35100.00, Commerce and housing,Tax credit for first-time homebuyers in the District of Columbia,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Transportation,Deferral of tax on capital construction funds of shipping companies,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Transportation,Exclusion of employer-paid transportation benefits,3600.00,3700.00,3700.00,3800.00,3800.00,0.00,0.00,0.00,0.00,0.00,3600.00,3700.00,3700.00,3800.00,3800.00, Transportation,Exclusion of interest on State and local government bonds for high-speed rail,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Income security,Additional standard deduction for the blind and the elderly,2100.00,2200.00,2300.00,2400.00,2500.00,0.00,0.00,0.00,0.00,0.00,2100.00,2200.00,2300.00,2400.00,2500.00, Income security,Deduction for casualty and theft losses,200.00,200.00,200.00,200.00,200.00,0.00,0.00,0.00,0.00,0.00,200.00,200.00,200.00,200.00,200.00, Income security,Earned income credit (EIC),4200.00,4300.00,4300.00,4400.00,4500.00,0.00,0.00,0.00,0.00,0.00,4200.00,4300.00,4300.00,4400.00,4500.00,"The figures in the table show the effect of the earned income credit on receipts. The increase in outlays is: $25.8 billion in 2001, $26.4 billion in 2002, $26.7 billion in 2003, $27.2 billion in 2004, and $27.8 billion in 2005. " Income security,Employer plans,85000.00,84100.00,82400.00,83900.00,87400.00,0.00,0.00,0.00,0.00,0.00,85000.00,84100.00,82400.00,83900.00,87400.00, Income security,Exclusion of cash public assistance benefits,700.00,700.00,800.00,800.00,800.00,0.00,0.00,0.00,0.00,0.00,700.00,700.00,800.00,800.00,800.00, Income security,Exclusion of special benefits for disabled coal miners,100.00,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00, Income security,Exclusion of workers' compensation benefits (disability and survivors payments),5200.00,5500.00,5700.00,5900.00,6100.00,0.00,0.00,0.00,0.00,0.00,5200.00,5500.00,5700.00,5900.00,6100.00, Income security,Individual retirement plans,13300.00,13700.00,13800.00,14400.00,15600.00,0.00,0.00,0.00,0.00,0.00,13300.00,13700.00,13800.00,14400.00,15600.00, Income security,Premiums on accident and disability insurance,2200.00,2300.00,2400.00,2600.00,2700.00,0.00,0.00,0.00,0.00,0.00,2200.00,2300.00,2400.00,2600.00,2700.00, Income security,Premiums on group term life insurance,2100.00,2200.00,2300.00,2400.00,2500.00,0.00,0.00,0.00,0.00,0.00,2100.00,2200.00,2300.00,2400.00,2500.00, Income security,Keogh plans,5500.00,5500.00,5300.00,5200.00,5400.00,0.00,0.00,0.00,0.00,0.00,5500.00,5500.00,5300.00,5200.00,5400.00, Income security,Tax credit for the elderly and disabled,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, "General science, space, and technology",Tax credit for qualified research expenditures,0.00,0.00,0.00,0.00,0.00,3300.00,3400.00,3600.00,3000.00,1800.00,3300.00,3400.00,3600.00,3000.00,1800.00, "General science, space, and technology",Expensing of research and experimental expenditures,0.00,0.00,0.00,0.00,0.00,2900.00,2600.00,2500.00,2500.00,2500.00,2900.00,2600.00,2500.00,2500.00,2500.00, International affairs,Deferral of active income of controlled foreign corporations,0.00,0.00,0.00,0.00,0.00,3700.00,4000.00,4200.00,4500.00,4800.00,3700.00,4000.00,4200.00,4500.00,4800.00, International affairs,Deferral of certain financing income,0.00,0.00,0.00,0.00,0.00,900.00,500.00,100.00,0.00,0.00,900.00,500.00,100.00,0.00,0.00, International affairs,Exclusion of certain allowances for Federal employees abroad,200.00,200.00,300.00,300.00,300.00,0.00,0.00,0.00,0.00,0.00,200.00,200.00,300.00,300.00,300.00, International affairs,Exclusion of income earned abroad by US citizens,2400.00,2500.00,2700.00,2900.00,3000.00,0.00,0.00,0.00,0.00,0.00,2400.00,2500.00,2700.00,2900.00,3000.00, International affairs,Exclusion of extraterritorial income,0.00,0.00,0.00,0.00,0.00,4400.00,4700.00,5100.00,5500.00,5900.00,4400.00,4700.00,5100.00,5500.00,5900.00, International affairs,Inventory property sales source rule exception,0.00,0.00,0.00,0.00,0.00,4500.00,4800.00,5200.00,5600.00,6000.00,4500.00,4800.00,5200.00,5600.00,6000.00, National Defense,Exclusion of benefits and allowances to Armed Forces personnel,1900.00,2000.00,2000.00,2000.00,2000.00,0.00,0.00,0.00,0.00,0.00,1900.00,2000.00,2000.00,2000.00,2000.00, National Defense,Exclusion of military disability benefits,100.00,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00, Agriculture,Cash accounting for agriculture,300.00,400.00,400.00,400.00,500.00,<50,<50,<50,<50,<50,300.00,400.00,400.00,400.00,500.00, Agriculture,Exclusion of cost-sharing payments,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Agriculture,Expensing of fertilizer and soil conditioner costs,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Agriculture,Expensing of soil and water conservation expenditures,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Agriculture,Expensing of the costs of raising dairy and breeding cattle,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Agriculture,Five-year carryback period for net operating losses attributable to farming,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Agriculture,Income averaging for farmers,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Agriculture,Exclusion of cancellation of indebtedness income of farmers,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Community and regional development,District of Columbia tax incentives,<50,<50,<50,100.00,100.00,<50,<50,<50,<50,<50,0,0,0,100.00,100.00, Community and regional development,Empowerment zone tax incentives,100.00,300.00,400.00,400.00,400.00,100.00,200.00,300.00,300.00,300.00,200.00,500.00,700.00,700.00,700.00, Community and regional development,Renewal community tax incentives,0.00,300.00,400.00,400.00,400.00,0.00,100.00,100.00,100.00,200.00,0.00,400.00,500.00,500.00,600.00, Community and regional development,"Exclusion of interest on State and local government bonds for private airports, docks, and mass-commuting facilities",500.00,500.00,500.00,500.00,500.00,200.00,200.00,200.00,200.00,200.00,700.00,700.00,700.00,700.00,700.00, Community and regional development,Expensing of environmental remediation costs,<50,100.00,100.00,100.00,<50,<50,<50,100.00,100.00,<50,0,100.00,200.00,200.00,0, Community and regional development,Indian reservation tax incentives,100.00,100.00,100.00,100.00,<50,200.00,200.00,200.00,100.00,<50,300.00,300.00,300.00,200.00,0, Community and regional development,"Tax credit for rehabilitation of structures, other than historic structures",<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Community and regional development,New markets tax credit,<50,<50,100.00,100.00,200.00,<50,<50,100.00,100.00,200.00,0,0,200.00,200.00,400.00, Natural resources and environment,"Excess of percentage over cost depletion, nonfuel minerals",100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,200.00,200.00,200.00,200.00,200.00, Natural resources and environment,Exclusion of contributions in aid of construction for water and sewer utilities,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Natural resources and environment,"Exclusion of interest on State and local government sewage, water, and hazardous waste facilities bonds",400.00,400.00,400.00,400.00,400.00,200.00,200.00,200.00,200.00,200.00,600.00,600.00,600.00,600.00,600.00, Natural resources and environment,"Expensing of exploration and development costs, nonfuel minerals",<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Natural resources and environment,Expensing of multiperiod timber-growing costs,<50,<50,<50,<50,<50,200.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00, Natural resources and environment,Special rules for mining reclamation reserves,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Natural resources and environment,Special tax rate for nuclear decommissioning reserve fund,0.00,0.00,0.00,0.00,0.00,100.00,200.00,200.00,200.00,200.00,100.00,200.00,200.00,200.00,200.00, "Education, training, employment, and social services",Adoption credit and employee adoption benefits exclusion,200.00,100.00,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,200.00,100.00,0.00,0.00,0.00, "Education, training, employment, and social services",Tax credit for children under age 17,19100.00,18700.00,18300.00,17900.00,17400.00,0.00,0.00,0.00,0.00,0.00,19100.00,18700.00,18300.00,17900.00,17400.00,"The figures in the table show the effect of the child credit on receipts. The increase in outlays is: $0.8 billion in 2001, $0.8 billion in 2002, $0.8 billion in 2003, $0.8 billion in 2004 and $0.8 billion in 2005. " "Education, training, employment, and social services",Tax credit for child and dependent care expenses,2400.00,2400.00,2300.00,2200.00,2200.00,0.00,0.00,0.00,0.00,0.00,2400.00,2400.00,2300.00,2200.00,2200.00, "Education, training, employment, and social services",Tax credit for disabled access expenditures,100.00,100.00,100.00,100.00,100.00,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00, "Education, training, employment, and social services",Tax credit for holders of qualified zone academy bonds,0.00,0.00,0.00,0.00,0.00,<50,<50,100.00,100.00,100.00,0.00,0.00,100.00,100.00,100.00, "Education, training, employment, and social services",Deduction for charitable contributions to educational institutions,4200.00,4400.00,4600.00,4800.00,5100.00,900.00,1000.00,1100.00,1200.00,1300.00,5100.00,5400.00,5700.00,6000.00,6400.00, "Education, training, employment, and social services","Deduction for charitable contributions, other than for education and health",22600.00,23800.00,25000.00,26300.00,27500.00,1600.00,1700.00,1900.00,2100.00,2200.00,24200.00,25500.00,26900.00,28400.00,29700.00, "Education, training, employment, and social services",Deduction for interest on student loans,400.00,400.00,400.00,500.00,500.00,0.00,0.00,0.00,0.00,0.00,400.00,400.00,400.00,500.00,500.00, "Education, training, employment, and social services",Exclusion of earnings of trust accounts for higher education (''education IRAs''),<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Exclusion of employer-provided child care ,500.00,600.00,600.00,600.00,700.00,0.00,0.00,0.00,0.00,0.00,500.00,600.00,600.00,600.00,700.00, "Education, training, employment, and social services",Exclusion of benefits provided under cafeteria plans,9000.00,9600.00,10200.00,10800.00,11500.00,0.00,0.00,0.00,0.00,0.00,9000.00,9600.00,10200.00,10800.00,11500.00, "Education, training, employment, and social services",Exclusion of certain foster care payments,500.00,500.00,500.00,600.00,600.00,0.00,0.00,0.00,0.00,0.00,500.00,500.00,500.00,600.00,600.00, "Education, training, employment, and social services",Exclusion of employee awards,100.00,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00, "Education, training, employment, and social services",Exclusion of employee meals and lodging (other than military),800.00,800.00,900.00,900.00,900.00,0.00,0.00,0.00,0.00,0.00,800.00,800.00,900.00,900.00,900.00, "Education, training, employment, and social services",Exclusion of employer-provided education assistance benefits,400.00,100.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,400.00,100.00,0.00,0.00,0.00, "Education, training, employment, and social services",Exclusion of income earned by voluntary employees' beneficiary associations,1500.00,1600.00,1700.00,1700.00,1800.00,0.00,0.00,0.00,0.00,0.00,1500.00,1600.00,1700.00,1700.00,1800.00, "Education, training, employment, and social services",Exclusion of interest on State and local government bonds for private nonprofit educational facilities,700.00,700.00,600.00,600.00,600.00,300.00,300.00,200.00,200.00,200.00,1000.00,1000.00,800.00,800.00,800.00, "Education, training, employment, and social services",Exclusion of interest on educational savings bonds,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Exclusion of interest on State and local government student loan bonds,300.00,300.00,200.00,200.00,200.00,100.00,100.00,100.00,100.00,100.00,400.00,400.00,300.00,300.00,300.00, "Education, training, employment, and social services",Exclusion of miscellaneous fringe benefits,7300.00,7900.00,8400.00,9000.00,9700.00,0.00,0.00,0.00,0.00,0.00,7300.00,7900.00,8400.00,9000.00,9700.00, "Education, training, employment, and social services",Exclusion of housing allowances for ministers,400.00,400.00,400.00,400.00,500.00,0.00,0.00,0.00,0.00,0.00,400.00,400.00,400.00,400.00,500.00, "Education, training, employment, and social services",Exclusion of scholarship and fellowship income,1200.00,1300.00,1400.00,1500.00,1500.00,0.00,0.00,0.00,0.00,0.00,1200.00,1300.00,1400.00,1500.00,1500.00, "Education, training, employment, and social services",Parental personal exemption for students age 19 to 23,800.00,800.00,800.00,800.00,800.00,0.00,0.00,0.00,0.00,0.00,800.00,800.00,800.00,800.00,800.00, "Education, training, employment, and social services",Deferral of tax on earnings of qualified State tuition programs,100.00,100.00,100.00,100.00,200.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,200.00, "Education, training, employment, and social services",Special tax provisions for employee stock ownership plans (ESOPs),200.00,200.00,200.00,300.00,300.00,800.00,900.00,900.00,900.00,900.00,1000.00,1100.00,1100.00,1200.00,1200.00, "Education, training, employment, and social services",Tax credits for tuition for post-secondary education,4200.00,4300.00,4300.00,4300.00,4300.00,0.00,0.00,0.00,0.00,0.00,4200.00,4300.00,4300.00,4300.00,4300.00, "Education, training, employment, and social services",Welfare-to-work tax credit,<50,<50,<50,<50,0.00,100.00,100.00,<50,<50,<50,100.00,100.00,0,0,0.00, "Education, training, employment, and social services",Work opportunity tax credit,100.00,100.00,<50,<50,0.00,400.00,300.00,100.00,100.00,<50,500.00,400.00,100.00,100.00,0.00, Health,Deduction for charitable contributions to health organizations,2900.00,3100.00,3200.00,3400.00,3500.00,900.00,1000.00,1000.00,1100.00,1200.00,3800.00,4100.00,4200.00,4500.00,4700.00, Health,Deduction for medical expenses and long-term care expenses,5100.00,5400.00,5600.00,6000.00,6300.00,0.00,0.00,0.00,0.00,0.00,5100.00,5400.00,5600.00,6000.00,6300.00, Health,"Exclusion of employer contributions for health care, health insurance premiums, and long-term care insurance premiums",66200.00,71900.00,78200.00,84700.00,91400.00,0.00,0.00,0.00,0.00,0.00,66200.00,71900.00,78200.00,84700.00,91400.00,Estimate includes employer-provided health insurance purchased through cafeteria plans Health,Exclusion of interest on State and local government bonds for private nonprofit hospital facilities,1100.00,1100.00,1000.00,1000.00,1000.00,400.00,400.00,400.00,400.00,400.00,1500.00,1500.00,1400.00,1400.00,1400.00, Health,"Exclusion of medical care and CHAMPUS/TRICARE medical insurance for military dependents, retirees, and retiree dependents",1600.00,1600.00,1600.00,1600.00,1700.00,0.00,0.00,0.00,0.00,0.00,1600.00,1600.00,1600.00,1600.00,1700.00, Health,Medical savings accounts,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Health,Deduction for health insurance premiums and long-term care insurance premiums by the self-employed,1400.00,1600.00,2500.00,2900.00,3000.00,0.00,0.00,0.00,0.00,0.00,1400.00,1600.00,2500.00,2900.00,3000.00, Health,Tax credit for orphan drug research,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Health,Exclusion of workers' compensation benefits (medical benefits),4700.00,4900.00,5100.00,5400.00,5600.00,0.00,0.00,0.00,0.00,0.00,4700.00,4900.00,5100.00,5400.00,5600.00, Interest,Deferral of interest on savings bonds,1600.00,1600.00,1600.00,1600.00,1600.00,0.00,0.00,0.00,0.00,0.00,1600.00,1600.00,1600.00,1600.00,1600.00, General purpose fiscal assistance,Deduction of nonbusiness State and local government income and personal property taxes,40000.00,41400.00,43000.00,44400.00,46100.00,0.00,0.00,0.00,0.00,0.00,40000.00,41400.00,43000.00,44400.00,46100.00, General purpose fiscal assistance,Exclusion of interest on public purpose State and local government debt,17100.00,17100.00,16000.00,15500.00,15700.00,6600.00,6600.00,6200.00,6000.00,6100.00,23700.00,23700.00,22200.00,21500.00,21800.00, General purpose fiscal assistance,"Tax credit for Puerto Rico and possession income, and Puerto Rico economic activity",0.00,0.00,0.00,0.00,0.00,4000.00,3600.00,3200.00,3000.00,2800.00,4000.00,3600.00,3200.00,3000.00,2800.00, Veterans benefits and services,Exclusion of veterans' readjustment benefits,100.00,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00, Veterans benefits and services,Exclusion of interest on State and local government bonds for veterans' housing,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Veterans benefits and services,Exclusion of veterans' disability compensation,2200.00,2300.00,2400.00,2400.00,2500.00,0.00,0.00,0.00,0.00,0.00,2200.00,2300.00,2400.00,2400.00,2500.00, Veterans benefits and services,Exclusion of veterans' pensions,100.00,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00, Social Security,Exclusion of untaxed social security and railroad retirement benefits,24900.00,25600.00,26600.00,27600.00,28400.00,0.00,0.00,0.00,0.00,0.00,24900.00,25600.00,26600.00,27600.00,28400.00, Medicare,Hospital insurance,16100.00,17100.00,18300.00,19700.00,21500.00,0.00,0.00,0.00,0.00,0.00,16100.00,17100.00,18300.00,19700.00,21500.00, Medicare,Supplementary medical insurance,9100.00,10000.00,11000.00,12100.00,13200.00,0.00,0.00,0.00,0.00,0.00,9100.00,10000.00,11000.00,12100.00,13200.00,