"Source: JCT. ""JCS-7-98: Estimates Of Federal Tax Expenditures For Fiscal Years 1999-2003.""" "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,2000 Indv,2001 Indv,2002 Indv,2003 Indv,2000 Corp,2001 Corp,2002 Corp,2003 Corp,2000 Total,2001 Total,2002 Total,2003 Total,Notes Energy,Tax credits for alcohol fuels,0.00,0.00,0.00,0.00,<50,<50,<50,<50,0.00,0.00,0.00,0.00,"In addition, the exemption from excise tax for alcohol fuels results in a reduction in excise tax receipts, net of income tax effect, of $0.5 billion in fiscal year 1999 and $0.6 billion per year in fiscal years 2000 through 2003." Energy,Tax credit for production of non-conventional fuels,300.00,300.00,300.00,200.00,1000.00,1000.00,1000.00,800.00,1300.00,1300.00,1300.00,1000.00, Energy,Tax credit for electricity production from wind and biomass,100.00,100.00,100.00,100.00,<50,<50,<50,<50,100.00,100.00,100.00,100.00, Energy,Tax credit for investments in solar and geothermal energy facilities,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0, Energy,Tax credit for enhanced oil recovery costs,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0, Energy,Oil and gas,100.00,100.00,100.00,100.00,400.00,400.00,400.00,400.00,500.00,500.00,500.00,500.00, Energy,Other fuels,100.00,100.00,100.00,100.00,200.00,200.00,200.00,200.00,300.00,300.00,300.00,300.00, Energy,Exclusion of interest on State and local government industrial development bonds for energy production facilities,100.00,100.00,100.00,100.00,<50,<50,<50,<50,100.00,100.00,100.00,100.00, Energy,Exclusion of energy conservation subsidies provided by public utilities,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Energy,Oil and gas,<50,<50,<50,<50,400.00,400.00,500.00,500.00,400.00,400.00,500.00,500.00, Energy,Other fuels,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0, Commerce and housing,Depreciation of buildings other than rental housing in excess of alternative depreciation system,700.00,500.00,500.00,400.00,1500.00,1200.00,1200.00,1100.00,2200.00,1700.00,1700.00,1500.00, Commerce and housing,Depreciation of equipment in excess of alternative depreciation system,6700.00,6900.00,6800.00,6700.00,24800.00,25300.00,25700.00,26100.00,31500.00,32200.00,32500.00,32800.00, Commerce and housing,Depreciation of rental housing in excess of alternative depreciation system,1500.00,1500.00,1600.00,1700.00,200.00,200.00,200.00,200.00,1700.00,1700.00,1800.00,1900.00, Commerce and housing,Amortization of business startup costs,300.00,300.00,300.00,300.00,<50,<50,<50,<50,300.00,300.00,300.00,300.00, Commerce and housing,Exclusion of capital gains on sales of principal residences,6000.00,6200.00,6400.00,6600.00,0.00,0.00,0.00,0.00,6000.00,6200.00,6400.00,6600.00, Commerce and housing,Carryover basis of capital gains on gifts,2100.00,2300.00,2500.00,2700.00,0.00,0.00,0.00,0.00,2100.00,2300.00,2500.00,2700.00, Commerce and housing,"Cash accounting, other than agriculture",100.00,100.00,100.00,100.00,<50,<50,<50,<50,100.00,100.00,100.00,100.00, Commerce and housing,Completed contract rules,<50,<50,<50,<50,200.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00, Commerce and housing,Tax credit for employer-paid FICA taxes on tips,200.00,300.00,300.00,300.00,200.00,200.00,200.00,200.00,400.00,500.00,500.00,500.00, Commerce and housing,Tax credit for low-income housing,2600.00,2800.00,3100.00,3400.00,1400.00,1500.00,1700.00,1900.00,4000.00,4300.00,4800.00,5300.00, Commerce and housing,Tax credit for rehabilitation of historic structures,100.00,100.00,100.00,100.00,400.00,400.00,400.00,400.00,500.00,500.00,500.00,500.00, Commerce and housing,Deduction for mortgage interest on owner-occupied residences,50400.00,52400.00,54500.00,56800.00,0.00,0.00,0.00,0.00,50400.00,52400.00,54500.00,56800.00, Commerce and housing,Deduction for property taxes on owner-occupied residences,18400.00,19100.00,19700.00,20300.00,0.00,0.00,0.00,0.00,18400.00,19100.00,19700.00,20300.00, Commerce and housing,Deferral of gain on involuntary conversions resulting from Presidentially-declared disasters,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Commerce and housing,Deferral of gain on like-kind exchanges,300.00,300.00,300.00,300.00,400.00,400.00,400.00,400.00,700.00,700.00,700.00,700.00, Commerce and housing,Deferral of gain on non-dealer installment sales,400.00,400.00,400.00,400.00,500.00,500.00,500.00,600.00,900.00,900.00,900.00,1000.00, Commerce and housing,Exception from net operating loss limitations for corporations in bankruptcy proceedings,0.00,0.00,0.00,0.00,500.00,500.00,400.00,400.00,500.00,500.00,400.00,400.00, Commerce and housing,Permanent exemption from imputed interest rules,200.00,200.00,200.00,200.00,<50,<50,<50,<50,200.00,200.00,200.00,200.00, Commerce and housing,Exclusion of investment income on life insurance and annuity contracts,1300.00,1400.00,1400.00,1500.00,23300.00,24000.00,24800.00,25600.00,24600.00,25400.00,26200.00,27100.00, Commerce and housing,Exclusion of interest on State and local government bonds for owner-occupied housing,1500.00,1500.00,1600.00,1700.00,600.00,600.00,700.00,700.00,2100.00,2100.00,2300.00,2400.00, Commerce and housing,Exclusion of interest on State and local government bonds for rental housing,800.00,800.00,800.00,800.00,300.00,300.00,300.00,300.00,1100.00,1100.00,1100.00,1100.00, Commerce and housing,Exclusion of interest on State and local government small-issue industrial development bonds,200.00,200.00,200.00,200.00,100.00,100.00,100.00,100.00,300.00,300.00,300.00,300.00, Commerce and housing,Exemption of credit union income,0.00,0.00,0.00,0.00,900.00,1000.00,1000.00,1100.00,900.00,1000.00,1000.00,1100.00, Commerce and housing,Expensing of depreciable business property,200.00,300.00,400.00,200.00,500.00,700.00,700.00,500.00,700.00,1000.00,1100.00,700.00, Commerce and housing,Expensing of magazine circulation expenditures,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0, Commerce and housing,"Reduced rates on first $10,000,000 of corporate taxable income",0.00,0.00,0.00,0.00,4400.00,4400.00,4400.00,4500.00,4400.00,4400.00,4400.00,4500.00, Commerce and housing,Deduction of unpaid property loss reserves for property and casualty insurance companies,0.00,0.00,0.00,0.00,3400.00,3400.00,3500.00,3500.00,3400.00,3400.00,3500.00,3500.00, Commerce and housing,Reduced rates of tax on long-term capital gains,32000.00,33800.00,34900.00,36100.00,0.00,0.00,0.00,0.00,32000.00,33800.00,34900.00,36100.00, Commerce and housing,Small life insurance company taxable income adjustment,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Commerce and housing,Special deduction for Blue Cross and Blue Shield companies,0.00,0.00,0.00,0.00,400.00,400.00,400.00,300.00,400.00,400.00,400.00,300.00, Commerce and housing,"Special rules for magazine, paperback book, and record returns",<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0, Commerce and housing,Special treatment of life insurance company reserves,0.00,0.00,0.00,0.00,1400.00,1400.00,1500.00,1500.00,1400.00,1400.00,1500.00,1500.00, Commerce and housing,Exclusion of capital gains at death,20700.00,22200.00,23900.00,25200.00,0.00,0.00,0.00,0.00,20700.00,22200.00,23900.00,25200.00, Commerce and housing,Tax credit for first-time homebuyers in the District of Columbia,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Transportation,Deferral of tax on capital construction funds of shipping companies,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Transportation,Exclusion of employer-paid transportation benefits,3600.00,3600.00,3700.00,3700.00,0.00,0.00,0.00,0.00,3600.00,3600.00,3700.00,3700.00, Transportation,Exclusion of interest on State and local government bonds for high-speed rail,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0, Income security,Additional standard deduction for the blind and the elderly,2000.00,2000.00,2100.00,2200.00,0.00,0.00,0.00,0.00,2000.00,2000.00,2100.00,2200.00, Income security,Deduction for casualty and theft losses,300.00,300.00,300.00,400.00,0.00,0.00,0.00,0.00,300.00,300.00,300.00,400.00, Income security,Earned income credit (EIC),4300.00,4500.00,4600.00,4700.00,0.00,0.00,0.00,0.00,4300.00,4500.00,4600.00,4700.00,"The figures in the table show the effect of the earned income credit on receipts. The increase in outlays is: $25.6 billion in 1999, $26.2 billion in 2000, $26.8 billion in 2001, $27.3 billion in 2002, and $27.9 billion in 2003. " Income security,Employer plans,78300.00,78200.00,78100.00,78400.00,0.00,0.00,0.00,0.00,78300.00,78200.00,78100.00,78400.00, Income security,Exclusion of cash public assistance benefits,500.00,500.00,500.00,500.00,0.00,0.00,0.00,0.00,500.00,500.00,500.00,500.00, Income security,Exclusion of special benefits for disabled coal miners,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00, Income security,Exclusion of workers' compensation benefits (disability and survivors payments),3800.00,3900.00,4000.00,4200.00,0.00,0.00,0.00,0.00,3800.00,3900.00,4000.00,4200.00, Income security,Individual retirement plans,12400.00,13100.00,14200.00,15500.00,0.00,0.00,0.00,0.00,12400.00,13100.00,14200.00,15500.00, Income security,Premiums on accident and disability insurance,200.00,200.00,200.00,200.00,0.00,0.00,0.00,0.00,200.00,200.00,200.00,200.00, Income security,Premiums on group term life insurance,2000.00,2100.00,2200.00,2300.00,0.00,0.00,0.00,0.00,2000.00,2100.00,2200.00,2300.00, Income security,Keogh plans,5100.00,5200.00,5400.00,5700.00,0.00,0.00,0.00,0.00,5100.00,5200.00,5400.00,5700.00, Income security,Tax credit for the elderly and disabled,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, "General science, space, and technology",Tax credit for qualified research expenditures,0.00,0.00,0.00,0.00,900.00,500.00,300.00,100.00,900.00,500.00,300.00,100.00, "General science, space, and technology",Expensing of research and experimental expenditures,0.00,0.00,0.00,0.00,2400.00,2700.00,2800.00,3000.00,2400.00,2700.00,2800.00,3000.00, International affairs,Deferral of active income of controlled foreign corporations,0.00,0.00,0.00,0.00,1400.00,1400.00,1500.00,1600.00,1400.00,1400.00,1500.00,1600.00, International affairs,Deferral of certain active financing income,0.00,0.00,0.00,0.00,300.00,0.00,0.00,0.00,300.00,0.00,0.00,0.00, International affairs,Exclusion of certain allowances for Federal employees abroad,200.00,200.00,200.00,200.00,0.00,0.00,0.00,0.00,200.00,200.00,200.00,200.00, International affairs,Exclusion of income earned abroad by US citizens,2000.00,2200.00,2300.00,2500.00,0.00,0.00,0.00,0.00,2000.00,2200.00,2300.00,2500.00, International affairs,Exclusion of income of foreign sales corporations (FSCs),0.00,0.00,0.00,0.00,1900.00,2000.00,2100.00,2200.00,1900.00,2000.00,2100.00,2200.00, International affairs,Inventory property sales source rule exception,0.00,0.00,0.00,0.00,4000.00,4100.00,4200.00,4300.00,4000.00,4100.00,4200.00,4300.00, National Defense,Exclusion of benefits and allowances to Armed Forces personnel,2000.00,2000.00,2100.00,2100.00,0.00,0.00,0.00,0.00,2000.00,2000.00,2100.00,2100.00, National Defense,Exclusion of military disability benefits,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00, Agriculture,Cash accounting for agriculture,500.00,600.00,600.00,600.00,<50,<50,<50,<50,500.00,600.00,600.00,600.00, Agriculture,Exclusion of cost-sharing payments,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0, Agriculture,Expensing of fertilizer and soil conditioner costs,<50,100.00,100.00,100.00,<50,<50,<50,<50,0,100.00,100.00,100.00, Agriculture,Expensing of soil and water conservation expenditures,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0, Agriculture,Expensing of the costs of raising dairy and breeding cattle,200.00,200.00,200.00,200.00,<50,<50,<50,<50,200.00,200.00,200.00,200.00, Agriculture,Five-year carryback period for net operating losses attributable to farming,100.00,100.00,<50,<50,<50,<50,<50,<50,100.00,100.00,0,0, Agriculture,Income averaging for farmers,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Agriculture,Exclusion of cancellation of indebtedness income of farmers,100.00,100.00,<50,<50,0.00,0.00,0.00,0.00,100.00,100.00,0.00,0.00, Community and regional development,District of Columbia tax incentives,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,200.00,200.00,200.00,200.00, Community and regional development,Empowerment zone tax incentives,100.00,200.00,100.00,100.00,200.00,200.00,200.00,200.00,300.00,400.00,300.00,300.00, Community and regional development,"Exclusion of interest on State and local government bonds for private airports, docks, and mass-commuting facilities",800.00,900.00,900.00,1000.00,300.00,300.00,400.00,400.00,1100.00,1200.00,1300.00,1400.00, Community and regional development,"Expensing of redevelopment costs in certain environmentally contaminated areas (""Brownfields'')",<50,<50,<50,<50,100.00,100.00,<50,<50,100.00,100.00,0,0, Community and regional development,Indian reservation tax incentives,100.00,100.00,<50,<50,100.00,100.00,100.00,<50,200.00,200.00,100.00,0, Community and regional development,"Tax credit for rehabilitation of structures, other than historic structures",<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0, Natural resources and environment,"Excess of percentage over cost depletion, nonfuel minerals",100.00,100.00,100.00,100.00,200.00,200.00,200.00,200.00,300.00,300.00,300.00,300.00, Natural resources and environment,Exclusion of contributions in aid of construction for water and sewer utilities,0.00,0.00,0.00,0.00,<50,<50,<50,<50,0.00,0.00,0.00,0.00, Natural resources and environment,"Exclusion of interest on State and local government sewage, water, and hazardous waste facilities bonds",500.00,500.00,500.00,500.00,200.00,200.00,200.00,200.00,700.00,700.00,700.00,700.00, Natural resources and environment,"Expensing of exploration and development costs, nonfuel minerals",<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0, Natural resources and environment,Expensing of multiperiod timber-growing costs,<50,<50,<50,<50,100.00,200.00,200.00,200.00,100.00,200.00,200.00,200.00, Natural resources and environment,Special rules for mining reclamation reserves,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0, "Education, training, employment, and social services",Adoption credit and employee adoption benefits exclusion,400.00,400.00,200.00,100.00,0.00,0.00,0.00,0.00,400.00,400.00,200.00,100.00, "Education, training, employment, and social services",Tax credit for children under age 17,20000.00,20000.00,19800.00,19500.00,0.00,0.00,0.00,0.00,20000.00,20000.00,19800.00,19500.00,"The figures in the table show the effect of the child credit on receipts. The increase in outlays is: $0.9 billion in 1999, $1.2 billion in 2000, $1.2 billion in 2001, $1.2 billion in 2002, and $1.2 billion in 2003" "Education, training, employment, and social services",Tax credit for child and dependent care expenses,2500.00,2500.00,2500.00,2500.00,0.00,0.00,0.00,0.00,2500.00,2500.00,2500.00,2500.00, "Education, training, employment, and social services",Tax credit for disabled access expenditures,100.00,100.00,100.00,100.00,<50,<50,<50,<50,100.00,100.00,100.00,100.00, "Education, training, employment, and social services",Tax credit for holders of qualified education bonds,0.00,0.00,0.00,,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, "Education, training, employment, and social services",Deduction for charitable contributions to educational institutions,2900.00,3100.00,3300.00,3500.00,1100.00,1200.00,1400.00,1500.00,4000.00,4300.00,4700.00,5000.00, "Education, training, employment, and social services","Deduction for charitable contributions, other than for education and health",20900.00,22100.00,23300.00,24600.00,1100.00,1200.00,1300.00,1400.00,22000.00,23300.00,24600.00,26000.00, "Education, training, employment, and social services",Deduction for interest on student loans,200.00,200.00,300.00,300.00,0.00,0.00,0.00,0.00,200.00,200.00,300.00,300.00, "Education, training, employment, and social services",Exclusion of earnings of trust accounts for higher education (''education IRAs''),500.00,500.00,600.00,700.00,0.00,0.00,0.00,0.00,500.00,500.00,600.00,700.00, "Education, training, employment, and social services",Exclusion of employer-provided child care,400.00,500.00,500.00,600.00,0.00,0.00,0.00,0.00,400.00,500.00,500.00,600.00, "Education, training, employment, and social services",Exclusion of benefits provided under cafeteria plans,4500.00,4900.00,5300.00,5700.00,0.00,0.00,0.00,0.00,4500.00,4900.00,5300.00,5700.00, "Education, training, employment, and social services",Exclusion of certain foster care payments,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Exclusion of employee awards,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00, "Education, training, employment, and social services",Exclusion of employee meals and lodging (other than military),800.00,800.00,800.00,900.00,0.00,0.00,0.00,0.00,800.00,800.00,800.00,900.00, "Education, training, employment, and social services",Exclusion of employer-provided education assistance benefits,200.00,200.00,200.00,200.00,0.00,0.00,0.00,0.00,200.00,200.00,200.00,200.00, "Education, training, employment, and social services",Exclusion of income earned by voluntary employees' beneficiary associations,500.00,600.00,600.00,600.00,0.00,0.00,0.00,0.00,500.00,600.00,600.00,600.00, "Education, training, employment, and social services",Exclusion of interest on State and local government bonds for private nonprofit educational facilities,800.00,800.00,900.00,900.00,300.00,300.00,400.00,400.00,1100.00,1100.00,1300.00,1300.00, "Education, training, employment, and social services",Exclusion of interest on educational savings bonds,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Exclusion of interest on State and local government student loan bonds,200.00,200.00,200.00,200.00,100.00,100.00,100.00,100.00,300.00,300.00,300.00,300.00, "Education, training, employment, and social services",Exclusion of miscellaneous fringe benefits,6500.00,6900.00,7300.00,7800.00,0.00,0.00,0.00,0.00,6500.00,6900.00,7300.00,7800.00, "Education, training, employment, and social services",Exclusion of housing allowances for ministers,400.00,400.00,400.00,400.00,0.00,0.00,0.00,0.00,400.00,400.00,400.00,400.00, "Education, training, employment, and social services",Exclusion of scholarship and fellowship income,1000.00,1000.00,1100.00,1200.00,0.00,0.00,0.00,0.00,1000.00,1000.00,1100.00,1200.00, "Education, training, employment, and social services",Parental personal exemption for students age 19 to 23,800.00,800.00,900.00,900.00,0.00,0.00,0.00,0.00,800.00,800.00,900.00,900.00, "Education, training, employment, and social services",Deferral of tax on earnings of qualified State tuition programs,200.00,200.00,300.00,400.00,0.00,0.00,0.00,0.00,200.00,200.00,300.00,400.00, "Education, training, employment, and social services",Special tax provisions for employee stock ownership plans (ESOPs),<50,<50,<50,<50,800.00,900.00,900.00,900.00,800.00,900.00,900.00,900.00, "Education, training, employment, and social services",Tax credits for tuition for post-secondary education,6400.00,6200.00,6200.00,6200.00,0.00,0.00,0.00,0.00,6400.00,6200.00,6200.00,6200.00, "Education, training, employment, and social services",Welfare-to-work tax credit,<50,<50,0.00,0.00,<50,<50,<50,<50,0,0,0.00,0.00, "Education, training, employment, and social services",Work opportunity tax credit,<50,<50,<50,0.00,200.00,100.00,<50,<50,200.00,100.00,0,0.00, Health,Deduction for charitable contributions to health organizations,2100.00,2300.00,2400.00,2500.00,800.00,900.00,1000.00,1100.00,2900.00,3200.00,3400.00,3600.00, Health,Deducation for medical expenses and long-term care expenses,4300.00,4500.00,4700.00,4900.00,0.00,0.00,0.00,0.00,4300.00,4500.00,4700.00,4900.00, Health,"Exclusion of employer contributions for health care, health insurance premiums, and long-term care insurance premiums",61300.00,65100.00,69200.00,73800.00,0.00,0.00,0.00,0.00,61300.00,65100.00,69200.00,73800.00,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,1500.00,1500.00,1600.00,1700.00,600.00,600.00,700.00,700.00,2100.00,2100.00,2300.00,2400.00, Health,"Exclusion of medical care and CHAMPUS/TRICARE medical insurance for military dependents, retirees, and retiree dependents",1600.00,1600.00,1600.00,1600.00,0.00,0.00,0.00,0.00,1600.00,1600.00,1600.00,1600.00, Health,Medical savings accounts,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Health,Deduction for health insurance premiums and long-term care insurance premiums by the self-employed,1200.00,1200.00,1500.00,2400.00,0.00,0.00,0.00,0.00,1200.00,1200.00,1500.00,2400.00, Health,Tax credit for orphan drug research,0.00,0.00,0.00,0.00,<50,<50,<50,<50,0.00,0.00,0.00,0.00, Health,Exclusion of workers' compensation benefits (medical benefits),4500.00,4700.00,4900.00,5100.00,0.00,0.00,0.00,0.00,4500.00,4700.00,4900.00,5100.00, Interest,Deferral of interest on savings bonds,1200.00,1200.00,1200.00,1200.00,0.00,0.00,0.00,0.00,1200.00,1200.00,1200.00,1200.00, General purpose fiscal assistance,Deduction of nonbusiness State and local government income and personal property taxes,32100.00,33000.00,33900.00,34800.00,0.00,0.00,0.00,0.00,32100.00,33000.00,33900.00,34800.00, General purpose fiscal assistance,Exclusion of interest on public purpose State and local government debt,11700.00,11900.00,12800.00,13800.00,4800.00,4900.00,5200.00,5600.00,16500.00,16800.00,18000.00,19400.00, General purpose fiscal assistance,Tax credit for Puerto Rico and possession income,0.00,0.00,0.00,0.00,3800.00,4000.00,3600.00,3200.00,3800.00,4000.00,3600.00,3200.00, Veterans benefits and services,Exclusion of GI bill benefits,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00, Veterans benefits and services,Exclusion of interest on State and local government bonds for veterans' housing,100.00,100.00,100.00,100.00,<50,<50,<50,<50,100.00,100.00,100.00,100.00, Veterans benefits and services,Exclusion of veterans' disability compensation,2100.00,2200.00,2200.00,2300.00,0.00,0.00,0.00,0.00,2100.00,2200.00,2200.00,2300.00, Veterans benefits and services,Exclusion of veterans' pensions,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00, Social Security,Exclusion of untaxed social security and railroad retirement benefits,26100.00,27000.00,28000.00,28900.00,0.00,0.00,0.00,0.00,26100.00,27000.00,28000.00,28900.00, Medicare,Hospital insurance,15200.00,15900.00,16800.00,17800.00,0.00,0.00,0.00,0.00,15200.00,15900.00,16800.00,17800.00, Medicare,Supplementary medical insurance,8000.00,9100.00,10400.00,11800.00,0.00,0.00,0.00,0.00,8000.00,9100.00,10400.00,11800.00,