"Source: JCT. ""JCS-1-10: Estimates Of Federal Tax Expenditures For Fiscal Years 2009-2013.""" "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,2009 Indv,2010 Indv,2011 Indv,2012 Indv,2013 Indv,2009 Corp,2010 Corp,2011 Corp,2012 Corp,2013 Corp,2009 Total,2010 Total,2011 Total,2012 Total,2013 Total,Notes Energy,10-year MACRS for smart electric distribution property,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, Energy,15-year MACRS for certain electric transmission property,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,200.00,200.00,100.00,100.00,100.00,200.00,200.00, Energy,Provide credit for investment in advanced energy property,<50,100.00,100.00,100.00,100.00,100.00,200.00,200.00,300.00,300.00,100.00,300.00,300.00,400.00,400.00, Energy,Credits for alcohol fuels,0.00,0.00,0.00,0.00,0.00,6500.00,10100.00,10400.00,11000.00,3900.00,6500.00,10100.00,10400.00,11000.00,3900.00,"Estimate includes the effect of ""black liquor,"" a byproduct of the kraft paper making process, qualifying for the cellulosic biofuel producer credit. In addition to the amounts above, the excise tax credit for alcohol fuel mixtures results in a reduction in excise tax receipts, net of income, of $8.8 billion over the fiscal years 2009 through 2013." Energy,Deduction for expenditures on energy-efficient commercial building property,100.00,100.00,100.00,100.00,100.00,<50,100.00,100.00,100.00,100.00,100.00,200.00,200.00,200.00,200.00, Energy,Credit for producing fuels from a non-conventional source,<50,<50,<50,<50,<50,100.00,<50,<50,<50,<50,100.00,0,0,0,0, Energy,Amortization of air pollution control facilities,0.00,0.00,0.00,0.00,0.00,100.00,100.00,200.00,200.00,200.00,100.00,100.00,200.00,200.00,200.00, Energy,Amortization of geological and geophysical expenditures associated with oil and gas exploration,<50,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,0,100.00,100.00,100.00,100.00, Energy,Credit for certain alternative motor vehicles that do not meet existing criteria of a qualified plug-in electric drive motor vehicle,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,New energy efficient home credit,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, Energy,Credit for energy efficiency improvements to existing homes,300.00,1700.00,1200.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,300.00,1700.00,1200.00,0.00,0.00, Energy,Credit for the production of energy-efficient appliances,0.00,0.00,0.00,0.00,0.00,100.00,200.00,100.00,0.00,0.00,100.00,200.00,100.00,0.00,0.00, Energy,Credit for holders of clean renewable energy bonds,<50,<50,<50,<50,<50,<50,100.00,100.00,100.00,200.00,0,100.00,100.00,100.00,200.00, Energy,Credits for investments in clean coal facilities,0.00,0.00,0.00,0.00,0.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00, Energy,Residential energy efficient property credit,100.00,200.00,200.00,200.00,200.00,0.00,0.00,0.00,0.00,0.00,100.00,200.00,200.00,200.00,200.00, Energy,Fuel cells,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Geothermal,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Microturbines,<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,Solar,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Indian coal,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, Energy,Refined coal,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, Energy,Closed-loop biomass,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, Energy,Geothermal,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, Energy,Municipal solid waste,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, Energy,Open-loop biomass,<50,<50,<50,<50,<50,600.00,400.00,300.00,200.00,200.00,600.00,400.00,300.00,200.00,200.00, Energy,Qualified hydropower,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, Energy,Small irrigation power,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, Energy,Solar (limited to facilities placed in service before 1/1/06),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, Energy,Wind,<50,<50,100.00,100.00,100.00,700.00,900.00,1100.00,1400.00,1500.00,700.00,900.00,1200.00,1500.00,1600.00, Energy,Credit for enhanced oil recovery costs,<50,100.00,<50,<50,<50,<50,100.00,<50,<50,<50,0,200.00,0,0,0, Energy,Exceptions for publicly traded partnership with qualified income derived from certain energy-related activities,400.00,500.00,600.00,600.00,700.00,0.00,0.00,0.00,0.00,0.00,400.00,500.00,600.00,600.00,700.00, Energy,Oil and gas,<50,<50,<50,<50,<50,1300.00,1200.00,1300.00,1300.00,1400.00,1300.00,1200.00,1300.00,1300.00,1400.00, Energy,Other fuels,<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, Energy,Exclusion of interest on State and local government qualified private activity 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,<50,300.00,400.00,400.00,700.00,800.00,300.00,400.00,400.00,700.00,800.00, Energy,Other fuels,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,"Five-year MACRS for certain energy property (solar, wind, etc)",<50,<50,<50,<50,<50,300.00,300.00,200.00,100.00,<50,300.00,300.00,200.00,100.00,0, Energy,15-year MACRS for natural gas distribution line,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, Energy,Credit for holder of qualified energy conservation bonds,<50,<50,<50,<50,<50,<50,<50,<50,<50,100.00,0,0,0,0,100.00, Energy,Seven-year MACRS for natural gas gathering line,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, Energy,Credit for clean-fuel vehicle refueling property,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Credits for alternative technology vehicles,400.00,500.00,200.00,<50,<50,100.00,200.00,100.00,<50,<50,500.00,700.00,300.00,0,0, Energy,Hybrid vehicles,200.00,200.00,100.00,100.00,<50,<50,<50,<50,<50,<50,200.00,200.00,100.00,100.00,0, Energy,Other alternative fuel vehicles,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Election to expense 50 percent of qualified property used to refine liquid fuels,0.00,0.00,0.00,0.00,0.00,500.00,700.00,800.00,700.00,600.00,500.00,700.00,800.00,700.00,600.00, Commerce and housing,Retail motor fuels outlets,300.00,200.00,100.00,100.00,100.00,200.00,200.00,100.00,100.00,100.00,500.00,400.00,200.00,200.00,200.00,15-year recovery period and bonus depreciation (when generally applicable) in the case of leasehold improvements and retail motor fuel outlets. Commerce and housing,Depreciation of buildings other than rental housing in excess of alternative depreciation system,100.00,100.00,200.00,200.00,200.00,100.00,200.00,200.00,200.00,200.00,200.00,300.00,400.00,400.00,400.00,"Does not include special depreciation rules relating to leasehold and retail improvements, restaurants, and retail motor fuel outlets that are reported separately. " Commerce and housing,Depreciation of equipment in excess of the alternative depreciation system,6200.00,1100.00,-1500.00,-500.00,700.00,35000.00,6200.00,-8300.00,-2700.00,4200.00,41200.00,7300.00,-9800.00,-3200.00,4900.00,Includes bonus depreciation and general acceleration under MACRS. Commerce and housing,Depreciation of rental housing in excess of alternative depreciation system,4000.00,4500.00,4400.00,4200.00,3900.00,400.00,500.00,500.00,500.00,400.00,4400.00,5000.00,4900.00,4700.00,4300.00, Commerce and housing,Amortization of business startup costs,900.00,900.00,1000.00,1000.00,1100.00,<50,<50,<50,<50,<50,900.00,900.00,1000.00,1000.00,1100.00, Commerce and housing,Small business stock,400.00,500.00,300.00,400.00,400.00,0.00,0.00,0.00,0.00,0.00,400.00,500.00,300.00,400.00,400.00, Commerce and housing,Exclusion of capital gains on sales of principal residences,15300.00,15300.00,17400.00,18800.00,19800.00,0.00,0.00,0.00,0.00,0.00,15300.00,15300.00,17400.00,18800.00,19800.00, Commerce and housing,Carryover basis of capital gains on gifts,1800.00,12100.00,14800.00,5300.00,1900.00,0.00,0.00,0.00,0.00,0.00,1800.00,12100.00,14800.00,5300.00,1900.00, Commerce and housing,"Cash accounting, other than agriculture",900.00,1000.00,1000.00,1100.00,1100.00,<50,<50,<50,<50,<50,900.00,1000.00,1000.00,1100.00,1100.00, Commerce and housing,Completed contract rules,<50,<50,<50,<50,<50,500.00,600.00,600.00,700.00,700.00,500.00,600.00,600.00,700.00,700.00, Commerce and housing,Credit for employer-paid FICA taxes on tips,200.00,200.00,300.00,300.00,300.00,300.00,300.00,400.00,400.00,400.00,500.00,500.00,700.00,700.00,700.00, Commerce and housing,First-time homebuyer credit,8700.00,900.00,-1800.00,-1700.00,-1000.00,0.00,0.00,0.00,0.00,0.00,8700.00,900.00,-1800.00,-1700.00,-1000.00,"Estimate includes refundability associated with the outlay effects found on page 46 of the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2009-2013. " Commerce and housing,Credit for low-income housing,300.00,300.00,200.00,200.00,200.00,8000.00,4700.00,4900.00,5400.00,5900.00,8300.00,5000.00,5100.00,5600.00,6100.00,"Estimate includes refundability associated with the outlay effects found on page 46 of the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2009-2013. " Commerce and housing,Credit for rehabilitation of historic structures,100.00,100.00,200.00,200.00,200.00,300.00,400.00,400.00,400.00,400.00,400.00,500.00,600.00,600.00,600.00, Commerce and housing,"Credit for rehabilitation of structures, other than historic structures",100.00,100.00,100.00,200.00,200.00,<50,<50,100.00,100.00,100.00,100.00,100.00,200.00,300.00,300.00, Commerce and housing,Credit for the cost of carrying tax-paid distilled spirits in wholesale inventories,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, Commerce and housing,Deduction for mortgage interest on owner-occupied residences,86400.00,103700.00,119900.00,128200.00,134700.00,0.00,0.00,0.00,0.00,0.00,86400.00,103700.00,119900.00,128200.00,134700.00, Commerce and housing,Deduction for property taxes on real property,25100.00,16400.00,24900.00,29300.00,30000.00,0.00,0.00,0.00,0.00,0.00,25100.00,16400.00,24900.00,29300.00,30000.00, Commerce and housing,Deduction for premiums for qualified mortgage insurance,100.00,200.00,200.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,100.00,200.00,200.00,0.00,0.00, Commerce and housing,Deduction for income attributable to domestic production activities,1200.00,2400.00,3200.00,3800.00,4400.00,5000.00,7000.00,8400.00,8800.00,9200.00,6200.00,9400.00,11600.00,12600.00,13600.00, Commerce and housing,Deferral of gain on like-kind exchanges,600.00,700.00,800.00,1000.00,1100.00,1400.00,1400.00,1700.00,2000.00,2300.00,2000.00,2100.00,2500.00,3000.00,3400.00, Commerce and housing,Deferral of gain on non-dealer installment sales,-3400.00,-2500.00,-1000.00,800.00,1400.00,-6100.00,-4100.00,100.00,4100.00,5600.00,-9500.00,-6600.00,-900.00,4900.00,7000.00,Pattern differs from tax expenditure calculated in prior pamphlets because of economic conditions in 2008 and 2009. Commerce and housing,Exclusion of income attributable to the discharge of principal residence acquisition indebtedness,700.00,600.00,300.00,100.00,<50,0.00,0.00,0.00,0.00,0.00,700.00,600.00,300.00,100.00,0.00, Commerce and housing,Distributions in redemption of stock to pay various taxes imposed at death,300.00,200.00,<50,400.00,500.00,0.00,0.00,0.00,0.00,0.00,300.00,200.00,0.00,400.00,500.00, Commerce and housing,Exemptions from imputed interest rules,400.00,400.00,500.00,500.00,600.00,<50,<50,<50,<50,<50,400.00,400.00,500.00,500.00,600.00, Commerce and housing,Exclusion of gain or loss on sale or exchange of brownfield property,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, Commerce and housing,Exclusion of investment income on life insurance and annuity contracts,27500.00,28200.00,28900.00,29700.00,30500.00,2700.00,2700.00,2800.00,2900.00,3000.00,30200.00,30900.00,31700.00,32600.00,33500.00, Commerce and housing,Exclusion of interest on State and local government qualified private activity bonds for owner-occupied housing,1000.00,1000.00,1100.00,1100.00,1100.00,400.00,400.00,400.00,400.00,400.00,1400.00,1400.00,1500.00,1500.00,1500.00, Commerce and housing,Exclusion of interest on State and local government qualified private activity bonds for rental housing,600.00,600.00,700.00,700.00,700.00,200.00,300.00,300.00,300.00,300.00,800.00,900.00,1000.00,1000.00,1000.00, Commerce and housing,Exclusion of interest on State and local government small-issue qualified private activity bonds,300.00,300.00,400.00,400.00,400.00,100.00,100.00,100.00,100.00,100.00,400.00,400.00,500.00,500.00,500.00, Commerce and housing,Exclusion of interest on State and local qualified private activity bonds for green buildings and sustainable design projects,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Commerce and housing,Exemption of credit union income,0.00,0.00,0.00,0.00,0.00,1500.00,1600.00,1700.00,1800.00,1800.00,1500.00,1600.00,1700.00,1800.00,1800.00, Commerce and housing,Expensing under section 179 of depreciable business property,-1600.00,2000.00,1700.00,-1100.00,-200.00,-400.00,500.00,400.00,-300.00,-100.00,-2000.00,2500.00,2100.00,-1400.00,-300.00, Commerce and housing,Expensing of costs to remove architectural and transportation barriers to the handicapped and elderly,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,Expensing of magazine circulation expenditures,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Commerce and housing,Five-year carryback period for small business,800.00,-100.00,-100.00,-100.00,-100.00,200.00,>-50,>-50,>-50,>-50,1000.00,-100.00,-100.00,-100.00,-100.00, Commerce and housing,"Reduced rates on first $10,000,000 of corporate taxable income",0.00,0.00,0.00,0.00,0.00,3300.00,3200.00,3200.00,3200.00,3100.00,3300.00,3200.00,3200.00,3200.00,3100.00, Commerce and housing,Inclusion of income arising from business indebtedness discharged by the reacquisition of a debt instrument,900.00,1700.00,600.00,<50,<50,11200.00,21100.00,6900.00,500.00,300.00,12100.00,22800.00,7500.00,500.00,300.00, Commerce and housing,Income recognition rule for gain or loss from section 1256 contracts,800.00,800.00,800.00,800.00,900.00,<50,<50,<50,<50,<50,800.00,800.00,800.00,800.00,900.00, Commerce and housing,Increased standard deduction for real property taxes,1900.00,500.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1900.00,500.00,0.00,0.00,0.00, Commerce and housing,Interest rate and discounting period assumptions for reserves of property and casualty insurance companies,0.00,0.00,0.00,0.00,0.00,600.00,700.00,700.00,700.00,800.00,600.00,700.00,700.00,700.00,800.00, Commerce and housing,Inventory methods and valuation: Last in first out,400.00,500.00,500.00,600.00,600.00,3400.00,3600.00,3800.00,4000.00,4200.00,3800.00,4100.00,4300.00,4600.00,4800.00, Commerce and housing,Inventory methods and valuation: Lower of cost or market,100.00,100.00,100.00,100.00,100.00,400.00,400.00,400.00,400.00,500.00,500.00,500.00,500.00,500.00,600.00, Commerce and housing,Inventory methods and valuation: Specific identification for homogeneous products,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Commerce and housing,Investment recovery period for 15-year property: Leasehold improvement property,3400.00,1800.00,300.00,300.00,200.00,2800.00,1400.00,300.00,200.00,200.00,6200.00,3200.00,600.00,500.00,400.00,15-year recovery period and bonus depreciation (when generally applicable) in the case of leasehold improvements and retail motor fuel outlets. Commerce and housing,Investment recovery period for 15-year property: Restaurant property,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,200.00,200.00,200.00,200.00,200.00,15-year recovery period and bonus depreciation (when generally applicable) in the case of leasehold improvements and retail motor fuel outlets. Commerce and housing,Investment recovery period for 15-year property: Retail improvements,<50,<50,100.00,100.00,100.00,<50,<50,100.00,<50,<50,0,0,200.00,100.00,100.00,15-year recovery period and bonus depreciation (when generally applicable) in the case of leasehold improvements and retail motor fuel outlets. Commerce and housing,Net alternative minimum tax attributable to net operating loss limitation,-100.00,-100.00,-100.00,-100.00,-100.00,-500.00,-500.00,-500.00,-500.00,-500.00,-600.00,-600.00,-600.00,-600.00,-600.00,This is a negative tax expenditure for the 2009-2013 period. Commerce and housing,Ordinary gain or loss treatment for sale or exchange of Fannie Mae and Freddie Mac preferred stock by certain financial institutions,100.00,<50,<50,<50,<50,2600.00,400.00,200.00,100.00,-100.00,2700.00,400.00,200.00,100.00,-100.00, Commerce and housing,Proration for property and casualty insurance companies,0.00,0.00,0.00,0.00,0.00,300.00,300.00,400.00,400.00,400.00,300.00,300.00,400.00,400.00,400.00, Commerce and housing,R&E credits in lieu of bonus depreciation (Code section 168(k)(4)),0.00,0.00,>-50,>-50,>-50,500.00,300.00,>-50,>-50,>-50,500.00,300.00,0,0,0,"Estimate includes refundability associated with the outlay effects found on page 46 of the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2009-2013. " Commerce and housing,Reduced rates of tax on dividends and long-term capital gains,89500.00,96600.00,71300.00,75700.00,85700.00,0.00,0.00,0.00,0.00,0.00,89500.00,96600.00,71300.00,75700.00,85700.00, Commerce and housing,Seven-year recovery period for motorsports entertainment complexes,<50,<50,<50,<50,<50,100.00,<50,<50,<50,<50,100.00,0,0,0,0, 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,Tax-exempt status and election to be taxed only on investment income for certain small property and casualty insurance 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 deduction for Blue Cross and Blue Shield companies,0.00,0.00,0.00,0.00,0.00,400.00,400.00,400.00,400.00,500.00,400.00,400.00,400.00,400.00,500.00, Commerce and housing,Deduction for certain film and television production costs,>-50,>-50,>-50,>-50,>-50,200.00,>-50,>-50,>-50,>-50,200.00,0,0,0,0, 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,0.00,0.00,0.00,0.00,0.00,2100.00,2200.00,2300.00,2400.00,2600.00,2100.00,2200.00,2300.00,2400.00,2600.00, Commerce and housing,Exclusion of capital gains at death,23700.00,25500.00,31500.00,37900.00,40800.00,0.00,0.00,0.00,0.00,0.00,23700.00,25500.00,31500.00,37900.00,40800.00, 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-provided transit and vanpool benefits,400.00,500.00,500.00,500.00,500.00,0.00,0.00,0.00,0.00,0.00,400.00,500.00,500.00,500.00,500.00, Transportation,Exclusion of employer-paid transportation benefits,3800.00,3900.00,4400.00,4600.00,4800.00,0.00,0.00,0.00,0.00,0.00,3800.00,3900.00,4400.00,4600.00,4800.00, Transportation,Exclusion of interest on State and local government qualified private activity bonds for highway projects and rail-truck transfer facilities,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Transportation,High-speed intercity rail vehicle speed requirement for exempt high-speed rail facility bonds,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Transportation,Credit for certain expenditures on railroad track maintenance,0.00,0.00,0.00,0.00,0.00,200.00,100.00,<50,<50,<50,200.00,100.00,0.00,0.00,0.00, Income security,$250 credit against income taxes owed for 2009,200.00,100.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,200.00,100.00,0.00,0.00,0.00, Income security,Defined contribution plans,32600.00,29600.00,32600.00,39800.00,49700.00,0.00,0.00,0.00,0.00,0.00,32600.00,29600.00,32600.00,39800.00,49700.00,Pattern differs from tax expenditure calculated in prior pamphlets because of economic conditions in 2008 and 2009. Income security,Additional standard deduction for the blind and the elderly,1700.00,1600.00,1900.00,2300.00,2500.00,0.00,0.00,0.00,0.00,0.00,1700.00,1600.00,1900.00,2300.00,2500.00, Income security,Deduction for casualty and theft losses,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, Income security,Earned income credit,52800.00,55100.00,51300.00,50600.00,51400.00,0.00,0.00,0.00,0.00,0.00,52800.00,55100.00,51300.00,50600.00,51400.00,"Estimate includes refundability associated with the outlay effects found on page 46 of the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2009-2013. " Income security,Defined benefit plans,38400.00,37500.00,51500.00,66300.00,82000.00,0.00,0.00,0.00,0.00,0.00,38400.00,37500.00,51500.00,66300.00,82000.00,Pattern differs from tax expenditure calculated in prior pamphlets because of economic conditions in 2008 and 2009. Income security,Exclusion of damages on account of personal physical injuries or physical sickness,1500.00,1500.00,1600.00,1600.00,1600.00,0.00,0.00,0.00,0.00,0.00,1500.00,1500.00,1600.00,1600.00,1600.00, Income security,Exclusion of disaster mitigation payments,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Income security,Exclusion of cash public assistance benefits,3000.00,3100.00,3400.00,4400.00,4900.00,0.00,0.00,0.00,0.00,0.00,3000.00,3100.00,3400.00,4400.00,4900.00, Income security,Exclusion of special benefits for disabled coal miners,<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, Income security,Exclusion of survivor annuities paid to families of public safety officers killed in the line of duty,<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, Income security,"Exclusion from gross income for up to $2,400 of unemployment compensation",3600.00,1200.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,3600.00,1200.00,0.00,0.00,0.00, Income security,Exclusion of workers' compensation benefits (disability and survivors payments),2700.00,2700.00,3000.00,3100.00,3100.00,0.00,0.00,0.00,0.00,0.00,2700.00,2700.00,3000.00,3100.00,3100.00, Income security,Roth IRAs,100.00,3600.00,4100.00,4900.00,5600.00,0.00,0.00,0.00,0.00,0.00,100.00,3600.00,4100.00,4900.00,5600.00,Pattern differs from tax expenditure calculated in prior pamphlets because of economic conditions in 2008 and 2009. Income security,Traditional IRAs,-28000.00,21500.00,13400.00,14300.00,18500.00,0.00,0.00,0.00,0.00,0.00,-28000.00,21500.00,13400.00,14300.00,18500.00,Pattern differs from tax expenditure calculated in prior pamphlets because of economic conditions in 2008 and 2009. Income security,Credit for certain individuals for elective deferrals and IRA contributions,900.00,900.00,900.00,1000.00,1000.00,0.00,0.00,0.00,0.00,0.00,900.00,900.00,900.00,1000.00,1000.00,Pattern differs from tax expenditure calculated in prior pamphlets because of economic conditions in 2008 and 2009. Income security,Making work pay credit,42800.00,58000.00,14800.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,42800.00,58000.00,14800.00,0.00,0.00,"Estimate includes refundability associated with the outlay effects found on page 46 of the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2009-2013. " Income security,"Phase out of the personal exemption for regular income tax, and disallowance of the personal exemption and the standard deduction for the alternative minimum tax",-10600.00,-32900.00,-43200.00,-33300.00,-36400.00,0.00,0.00,0.00,0.00,0.00,-10600.00,-32900.00,-43200.00,-33300.00,-36400.00,This is a negative tax expenditure for the 2009-2013 period. Income security,Premiums on accident and disability insurance,3000.00,3100.00,3400.00,3600.00,3800.00,0.00,0.00,0.00,0.00,0.00,3000.00,3100.00,3400.00,3600.00,3800.00, Income security,Premiums on group term life insurance,2400.00,2400.00,2500.00,2500.00,2600.00,0.00,0.00,0.00,0.00,0.00,2400.00,2400.00,2500.00,2500.00,2600.00, Income security,Recovery rebate,12000.00,1700.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,12000.00,1700.00,0.00,0.00,0.00,"Estimate includes refundability associated with the outlay effects found on page 46 of the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2009-2013. " Income security,Plans covering partners and sole proprietors (sometimes referred to as ''Keogh plans''),9200.00,12900.00,16200.00,17300.00,17800.00,0.00,0.00,0.00,0.00,0.00,9200.00,12900.00,16200.00,17300.00,17800.00,Pattern differs from tax expenditure calculated in prior pamphlets because of economic conditions in 2008 and 2009. "General science, space, and technology",Credit for increasing research activities (Code section 41) ,100.00,100.00,100.00,<50,<50,4800.00,3100.00,2500.00,1900.00,1500.00,4900.00,3200.00,2600.00,1900.00,1500.00,"Estimate includes refundability associated with the outlay effects found on page 46 of the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2009-2013. " "General science, space, and technology",Expensing of research and experimental expenditures,100.00,100.00,100.00,100.00,100.00,3000.00,4000.00,4800.00,5800.00,6400.00,3100.00,4100.00,4900.00,5900.00,6500.00, International affairs,Apportionment of research and development expenses for determination of foreign tax credits,0.00,0.00,0.00,0.00,0.00,300.00,300.00,300.00,400.00,400.00,300.00,300.00,300.00,400.00,400.00, International affairs,Deduction for foreign taxes instead of a credit,0.00,0.00,0.00,0.00,0.00,200.00,200.00,200.00,300.00,300.00,200.00,200.00,200.00,300.00,300.00, International affairs,Deferral of active income of controlled foreign corporations,0.00,0.00,0.00,0.00,0.00,10500.00,11300.00,12100.00,12900.00,13500.00,10500.00,11300.00,12100.00,12900.00,13500.00, International affairs,Deferral of active financing income,0.00,0.00,0.00,0.00,0.00,2900.00,1000.00,0.00,0.00,0.00,2900.00,1000.00,0.00,0.00,0.00,Does not include provision that provides look-through of payments between related controlled foreign corporations. International affairs,Exclusion of certain allowances for Federal employees abroad,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, International affairs,Exclusion of foreign earned income: Housing,900.00,1000.00,1000.00,1100.00,1100.00,0.00,0.00,0.00,0.00,0.00,900.00,1000.00,1000.00,1100.00,1100.00, International affairs,Exclusion of foreign earned income: Salary,4300.00,4500.00,4700.00,4900.00,5100.00,0.00,0.00,0.00,0.00,0.00,4300.00,4500.00,4700.00,4900.00,5100.00, International affairs,Interest expense allocation: Separate grouping of affiliated financial companies,0.00,0.00,0.00,0.00,0.00,1100.00,1200.00,1300.00,1400.00,1500.00,1100.00,1200.00,1300.00,1400.00,1500.00, International affairs,Interest expense allocation: Unavailability of symmetric worldwide method,0.00,0.00,0.00,0.00,>-50,-2500.00,-2700.00,-2900.00,-500.00,>-50,-2500.00,-2700.00,-2900.00,-500.00,0,This is a negative tax expenditure for the 2009-2013 period. International affairs,Inventory property sales source rule exception,7000.00,7200.00,7400.00,7600.00,7800.00,0.00,0.00,0.00,0.00,0.00,7000.00,7200.00,7400.00,7600.00,7800.00, International affairs,Special rules for interest-charge domestic international sales corporations,0.00,0.00,0.00,0.00,0.00,500.00,500.00,100.00,100.00,100.00,500.00,500.00,100.00,100.00,100.00, International affairs,Taxation of real property gains of foreign persons,>-50,>-50,>-50,>-50,>-50,>-50,>-50,>-50,>-50,>-50,0,0,0,0,0,This is a negative tax expenditure for the 2009-2013 period. International affairs,Tonnage tax,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, National Defense,Deduction for overnight-travel expenses of national guard and reserve members,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, National Defense,Exclusion of benefits and allowances to armed forces personnel,3900.00,4000.00,4300.00,4500.00,4600.00,0.00,0.00,0.00,0.00,0.00,3900.00,4000.00,4300.00,4500.00,4600.00, National Defense,Exclusion of combat pay,1100.00,900.00,800.00,800.00,800.00,0.00,0.00,0.00,0.00,0.00,1100.00,900.00,800.00,800.00,800.00, National Defense,Exclusion of military disability benefits,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, Agriculture,Expensing of cost-sharing payments,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Agriculture,Expensing by farmers for 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,<50,100.00,100.00,100.00,100.00,<50,100.00,100.00,100.00,100.00,0,200.00,200.00,200.00,200.00, Agriculture,Five-year recovery period for certain farming business machinery or equipment,<50,100.00,100.00,100.00,<50,<50,<50,<50,<50,<50,0,100.00,100.00,100.00,0, Agriculture,Income averaging for farmers and fishermen,<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,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, Community and regional development,Build America bonds,<50,<50,<50,<50,<50,1300.00,2200.00,3000.00,3000.00,3000.00,1300.00,2200.00,3000.00,3000.00,3000.00,"Estimate includes refundability associated with the outlay effects found on page 46 of the JCT Estimates of Federal Tax Expenditures For Fiscal Years 2009-2013. " Community and regional development,Credit for Indian reservation employment,<50,<50,<50,0.00,0.00,<50,<50,<50,0.00,0.00,0,0,0,0.00,0.00, Community and regional development,Gulf opportunity zone,0.00,600.00,400.00,300.00,200.00,<50,100.00,300.00,<50,<50,0.00,700.00,700.00,300.00,200.00, Community and regional development,Midwest disaster relief,0.00,900.00,100.00,100.00,100.00,300.00,200.00,200.00,300.00,300.00,300.00,1100.00,300.00,400.00,400.00, Community and regional development,National disaster relief,0.00,1200.00,800.00,500.00,100.00,800.00,1100.00,700.00,200.00,-200.00,800.00,2300.00,1500.00,700.00,-100.00, Community and regional development,District of Columbia tax incentives,200.00,100.00,100.00,100.00,100.00,100.00,<50,<50,<50,<50,300.00,100.00,100.00,100.00,100.00, Community and regional development,Eliminate requirement that financial institutions allocate interest expense attributable to tax-exempt interest,0.00,0.00,0.00,0.00,0.00,<50,300.00,300.00,300.00,300.00,0.00,300.00,300.00,300.00,300.00, Community and regional development,Empowerment zone tax incentives,400.00,300.00,100.00,<50,<50,300.00,200.00,100.00,<50,<50,700.00,500.00,200.00,0,0, Community and regional development,Renewal community incentives,300.00,100.00,100.00,100.00,<50,200.00,100.00,100.00,<50,<50,500.00,200.00,200.00,100.00,0, Community and regional development,"Exclusion of interest on State and local government qualified private activity bonds for private airports, docks, and mass-commuting facilities",700.00,800.00,800.00,800.00,900.00,300.00,300.00,300.00,300.00,300.00,1000.00,1100.00,1100.00,1100.00,1200.00, Community and regional development,"Exclusion of interest on State and local government qualified private activity bonds for sewage, water, and hazardous waste facilities",400.00,400.00,500.00,500.00,500.00,200.00,200.00,200.00,200.00,200.00,600.00,600.00,700.00,700.00,700.00, Community and regional development,New markets tax credit,400.00,400.00,400.00,400.00,400.00,300.00,300.00,300.00,300.00,300.00,700.00,700.00,700.00,700.00,700.00, Community and regional development,Issuance of recovery zone economic development bonds,<50,<50,<50,<50,<50,<50,100.00,300.00,500.00,600.00,0,100.00,300.00,500.00,600.00,"Estimate includes refundability associated with the outlay effects found on page 46 of the JCT Estimates of Federal Tax Expenditures For Fiscal Years 2009-2013. " Community and regional development,Issuance of tribal economic development bonds,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Natural resources and environment,Amortization and expensing of reforestation expenditures,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Natural resources and environment,Special tax rate for qualified timber gain,400.00,400.00,400.00,400.00,400.00,0.00,0.00,0.00,0.00,0.00,400.00,400.00,400.00,400.00,400.00, Natural resources and environment,"Excess of percentage over cost depletion, nonfuel minerals",<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, 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 earnings of certain environmental settlement funds,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,"Expensing of exploration and development costs, nonfuel minerals",<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Natural resources and environment,Expensing of 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,Refund of deemed tax payment for allocation of qualified forestry conservation bond limitation,0.00,0.00,0.00,0.00,0.00,300.00,0.00,0.00,0.00,0.00,300.00,0.00,0.00,0.00,0.00,"Estimate includes refundability associated with the outlay effects found on page 46 of the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2009-2013. " Natural resources and environment,Special depreciation allowance for certain reuse and recycling property,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, 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 funds,0.00,0.00,0.00,0.00,0.00,800.00,900.00,900.00,1000.00,1100.00,800.00,900.00,900.00,1000.00,1100.00, Natural resources and environment,Treatment of income from exploration and mining of natural resources as qualifying income under the publicly-traded partnership rules,<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",Adoption credit and employee adoption benefits exclusion,400.00,400.00,100.00,<50,<50,0.00,0.00,0.00,0.00,0.00,400.00,400.00,100.00,0.00,0.00, "Education, training, employment, and social services",Credit for children under age 17,52600.00,54400.00,24600.00,14400.00,14300.00,0.00,0.00,0.00,0.00,0.00,52600.00,54400.00,24600.00,14400.00,14300.00,"Estimate includes refundability associated with the outlay effects found on page 46 of the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2009-2013. " "Education, training, employment, and social services",Credit for child and dependent care and exclusion of employer-provided child care,4300.00,3100.00,2600.00,2500.00,2500.00,0.00,0.00,0.00,0.00,0.00,4300.00,3100.00,2600.00,2500.00,2500.00,Estimate includes employer-provided child care purchased through dependent care flexible spending accounts. "Education, training, employment, and social services",Credit for disabled access expenditures,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, "Education, training, employment, and social services",Credit for holders of qualified zone academy bonds,0.00,0.00,0.00,0.00,0.00,200.00,200.00,300.00,300.00,400.00,200.00,200.00,300.00,300.00,400.00, "Education, training, employment, and social services",Deduction for charitable contributions to educational institutions,5000.00,5700.00,6300.00,6500.00,6800.00,400.00,400.00,400.00,400.00,500.00,5400.00,6100.00,6700.00,6900.00,7300.00,"In addition to the general charitable deduction, the tax expenditure accounts for the higher percentage limitation for public charities, the fair market value deduction for related-used tangible personal property, the enhanced deduction for inventory, the fair market value deduction for publicly traded stock and exceptions to the partial interest rules." "Education, training, employment, and social services","Deduction for charitable contributions, other than for education and health",28000.00,32300.00,35700.00,37100.00,38600.00,2300.00,2400.00,2500.00,2600.00,2600.00,30300.00,34700.00,38200.00,39700.00,41200.00, "Education, training, employment, and social services",Deduction for interest on student loans,800.00,900.00,500.00,400.00,400.00,0.00,0.00,0.00,0.00,0.00,800.00,900.00,500.00,400.00,400.00, "Education, training, employment, and social services",Deduction for higher education expenses,700.00,200.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,700.00,200.00,0.00,0.00,0.00, "Education, training, employment, and social services",Deferral of taxation on spread on acquisition of stock under incentive stock option plans,300.00,300.00,300.00,200.00,200.00,-800.00,-900.00,-900.00,-900.00,-1000.00,-500.00,-600.00,-600.00,-700.00,-800.00,This is a negative tax expenditure for the 2009-2013 period. "Education, training, employment, and social services",Deferral of taxation on spread on employee stock purchase plans,100.00,100.00,100.00,100.00,100.00,-200.00,-300.00,-300.00,-300.00,-300.00,-100.00,-200.00,-200.00,-200.00,-200.00,This is a negative tax expenditure for the 2009-2013 period. "Education, training, employment, and social services",Disallowance of deduction for excess parachute payments (applicable if payments to a disqualified individual are contingent on a change of control of a corporation and are equal to or greater than three times the individual's annualized includible compensation),0.00,0.00,0.00,0.00,0.00,-100.00,-100.00,-200.00,-200.00,-200.00,-100.00,-100.00,-200.00,-200.00,-200.00,Estimate does not include effects of changes made by the Emergency Economic Stabilization Act of 2008. This is a negative tax expenditure for the 2009-2013 period. "Education, training, employment, and social services",Exclusion of income attributable to the discharge of certain student loan debt and NHSC educational loan repayments,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 earnings of Coverdell education savings accounts,100.00,100.00,100.00,200.00,200.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,200.00,200.00, "Education, training, employment, and social services",Credit for employer-provided dependent care,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, "Education, training, employment, and social services",Exclusion of benefits provided under cafeteria plans,27800.00,31600.00,34900.00,37700.00,40600.00,0.00,0.00,0.00,0.00,0.00,27800.00,31600.00,34900.00,37700.00,40600.00,Estimate includes amounts of employer-provided health insurance purchased though cafeteria plans and employer-provided child care purchased through the dependent care flexible spending accounts. These amounts are also included in other line items in this table. "Education, training, employment, and social services",Exclusion of certain foster care payments,700.00,800.00,800.00,900.00,900.00,0.00,0.00,0.00,0.00,0.00,700.00,800.00,800.00,900.00,900.00, "Education, training, employment, and social services",Exclusion of employee awards,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, "Education, training, employment, and social services",Exclusion of employee meals and lodging (other than military),1000.00,1000.00,1100.00,1100.00,1200.00,0.00,0.00,0.00,0.00,0.00,1000.00,1000.00,1100.00,1100.00,1200.00, "Education, training, employment, and social services",Exclusion of employer-provided education assistance benefits,800.00,900.00,900.00,900.00,900.00,0.00,0.00,0.00,0.00,0.00,800.00,900.00,900.00,900.00,900.00, "Education, training, employment, and social services",Exclusion of employer-provided tuition reduction benefits,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, "Education, training, employment, and social services",Exclusion of income earned by voluntary employees' beneficiary associations,1800.00,1900.00,2100.00,2300.00,2300.00,0.00,0.00,0.00,0.00,0.00,1800.00,1900.00,2100.00,2300.00,2300.00, "Education, training, employment, and social services",Exclusion of interest on State and local government qualified private activity bonds for private nonprofit and qualified public educational facilities,2200.00,2300.00,2400.00,2500.00,2500.00,900.00,900.00,900.00,1000.00,1000.00,3100.00,3200.00,3300.00,3500.00,3500.00, "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 qualified private activity bonds for student loans,400.00,400.00,400.00,500.00,500.00,200.00,200.00,200.00,200.00,200.00,600.00,600.00,600.00,700.00,700.00, "Education, training, employment, and social services",Exclusion of miscellaneous fringe benefits,6400.00,6600.00,7500.00,8000.00,8200.00,0.00,0.00,0.00,0.00,0.00,6400.00,6600.00,7500.00,8000.00,8200.00, "Education, training, employment, and social services",Exclusion of housing allowances for ministers,600.00,700.00,700.00,700.00,800.00,0.00,0.00,0.00,0.00,0.00,600.00,700.00,700.00,700.00,800.00, "Education, training, employment, and social services",Exclusion of scholarship and fellowship income,1800.00,1900.00,2000.00,2100.00,2200.00,0.00,0.00,0.00,0.00,0.00,1800.00,1900.00,2000.00,2100.00,2200.00, "Education, training, employment, and social services",Hope credit,6700.00,9500.00,4700.00,2900.00,2900.00,0.00,0.00,0.00,0.00,0.00,6700.00,9500.00,4700.00,2900.00,2900.00,"Estimate includes refundability associated with the outlay effects found on page 46 of the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2009-2013. " "Education, training, employment, and social services",Lifetime learning credit,1900.00,2200.00,3000.00,3200.00,3200.00,0.00,0.00,0.00,0.00,0.00,1900.00,2200.00,3000.00,3200.00,3200.00, "Education, training, employment, and social services",One million dollar cap on deductible compensation for covered employees of publicly held corporations,0.00,0.00,0.00,0.00,0.00,-400.00,-500.00,-500.00,-500.00,-500.00,-400.00,-500.00,-500.00,-500.00,-500.00,Estimate does not include effects of changes made by the Emergency Economic Stabilization Act of 2008. This is a negative tax expenditure for the 2009-2013 period. "Education, training, employment, and social services",Parental personal exemption for students aged 19 to 23,1200.00,400.00,200.00,200.00,<50,0.00,0.00,0.00,0.00,0.00,1200.00,400.00,200.00,200.00,0.00, "Education, training, employment, and social services",Qualified school construction bonds,<50,<50,<50,<50,<50,<50,100.00,300.00,600.00,900.00,0,100.00,300.00,600.00,900.00, "Education, training, employment, and social services",Prepaid tuition programs,<50,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00, "Education, training, employment, and social services",Savings account programs,300.00,400.00,500.00,700.00,1000.00,0.00,0.00,0.00,0.00,0.00,300.00,400.00,500.00,700.00,1000.00, "Education, training, employment, and social services",Deduction for teacher classroom expenses,200.00,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,200.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Special tax provisions for employee stock ownership plans (ESOPs),500.00,500.00,500.00,500.00,500.00,1000.00,1100.00,1200.00,1200.00,1300.00,1500.00,1600.00,1700.00,1700.00,1800.00, "Education, training, employment, and social services",Work opportunity tax credit,100.00,100.00,100.00,100.00,<50,500.00,500.00,500.00,300.00,100.00,600.00,600.00,600.00,400.00,100.00, Health,Deduction for charitable contributions to health organizations,3200.00,3700.00,4100.00,4200.00,4400.00,300.00,300.00,300.00,300.00,300.00,3500.00,4000.00,4400.00,4500.00,4700.00, Health,Deduction for medical expenses and long-term care expenses,11600.00,12400.00,15500.00,17900.00,19300.00,0.00,0.00,0.00,0.00,0.00,11600.00,12400.00,15500.00,17900.00,19300.00, Health,"Exclusion of employer contributions for health care, health insurance premiums, and long-term care insurance premiums",94400.00,106600.00,115200.00,122000.00,130000.00,0.00,0.00,0.00,0.00,0.00,94400.00,106600.00,115200.00,122000.00,130000.00,Estimate includes employer-provided health insurance purchased through cafeteria plans Health,Exclusion of health insurance benefits for military retirees and retiree dependents enrolled in Medicare,1300.00,1400.00,1700.00,1900.00,2300.00,0.00,0.00,0.00,0.00,0.00,1300.00,1400.00,1700.00,1900.00,2300.00, Health,Exclusion of interest on State and local government qualified private activity bonds for private nonprofit hospital facilities,1700.00,1700.00,1800.00,1900.00,1900.00,700.00,700.00,700.00,700.00,700.00,2400.00,2400.00,2500.00,2600.00,2600.00, Health,"Exclusion of medical care and TRICARE medical insurance for military dependents, retirees, and retiree dependents not enrolled in Medicare",2200.00,2300.00,2500.00,2600.00,2800.00,0.00,0.00,0.00,0.00,0.00,2200.00,2300.00,2500.00,2600.00,2800.00, Health,Health savings accounts,700.00,900.00,1200.00,1600.00,2100.00,0.00,0.00,0.00,0.00,0.00,700.00,900.00,1200.00,1600.00,2100.00, Health,Premium subsidy for COBRA continuation coverage,8700.00,5700.00,900.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,8700.00,5700.00,900.00,0.00,0.00, Health,Deduction for health insurance premiums and long-term care insurance premiums by the self-employed,4300.00,4600.00,5100.00,5400.00,5700.00,0.00,0.00,0.00,0.00,0.00,4300.00,4600.00,5100.00,5400.00,5700.00, Health,Credit for purchase of health insurance by certain displaced persons,200.00,400.00,200.00,200.00,200.00,0.00,0.00,0.00,0.00,0.00,200.00,400.00,200.00,200.00,200.00, Health,Credit for orphan drug research,<50,<50,<50,<50,<50,400.00,500.00,500.00,600.00,600.00,400.00,500.00,500.00,600.00,600.00, Health,Exclusion of workers' compensation benefits (medical benefits),2800.00,3000.00,3200.00,3500.00,3700.00,0.00,0.00,0.00,0.00,0.00,2800.00,3000.00,3200.00,3500.00,3700.00, Interest,Deferral of interest on savings bonds,1200.00,1200.00,1300.00,1300.00,1300.00,0.00,0.00,0.00,0.00,0.00,1200.00,1200.00,1300.00,1300.00,1300.00, General purpose fiscal assistance,Above-the-line deduction for State or local sales or excise tax imposed on the purchase of a new car,900.00,300.00,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,900.00,300.00,0.00,0.00,0.00, General purpose fiscal assistance,"Deduction of nonbusiness State and local government income taxes, sales taxes, and personal property taxes",46700.00,34000.00,49900.00,58400.00,61100.00,0.00,0.00,0.00,0.00,0.00,46700.00,34000.00,49900.00,58400.00,61100.00, General purpose fiscal assistance,Exclusion of interest on public purpose State and local government bonds,20000.00,20700.00,21500.00,22300.00,23100.00,7800.00,8100.00,8400.00,8700.00,9000.00,27800.00,28800.00,29900.00,31000.00,32100.00, Veterans benefits and services,Exclusion of veterans' readjustment benefits,400.00,800.00,1000.00,1300.00,1200.00,0.00,0.00,0.00,0.00,0.00,400.00,800.00,1000.00,1300.00,1200.00, Veterans benefits and services,Exclusion of interest on State and local government qualified private activity bonds for veterans' housing,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, Veterans benefits and services,Exclusion of veterans' disability compensation,4100.00,4200.00,4300.00,4200.00,4200.00,0.00,0.00,0.00,0.00,0.00,4100.00,4200.00,4300.00,4200.00,4200.00, 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,24000.00,25800.00,32400.00,35300.00,36800.00,0.00,0.00,0.00,0.00,0.00,24000.00,25800.00,32400.00,35300.00,36800.00, Medicare,Exclusion of certain subsidies to employers who maintain prescription drug plans for Medicare enrollees,0.00,0.00,0.00,0.00,0.00,500.00,500.00,500.00,500.00,600.00,500.00,500.00,500.00,500.00,600.00, Medicare,Hospital insurance (Part A),26500.00,28600.00,34100.00,37000.00,39900.00,0.00,0.00,0.00,0.00,0.00,26500.00,28600.00,34100.00,37000.00,39900.00, Medicare,Prescription drug insurance (Part D),4700.00,5200.00,6100.00,6000.00,6800.00,0.00,0.00,0.00,0.00,0.00,4700.00,5200.00,6100.00,6000.00,6800.00, Medicare,Supplementary medical insurance (Part B),20000.00,20500.00,24300.00,25900.00,29000.00,0.00,0.00,0.00,0.00,0.00,20000.00,20500.00,24300.00,25900.00,29000.00,