"Source: OMB. ""Analytical Perspectives, Budget of the U.S. Government, Fiscal Year 2013.""" "" Budget_function,Title as it Appears in Source,2011 Indv,2012 Indv,2013 Indv,2014 Indv,2015 Indv,2016 Indv,2017 Indv,2011 Corp,2012 Corp,2013 Corp,2014 Corp,2015 Corp,2016 Corp,2017 Corp,2011 Total,2012 Total,2013 Total,2014 Total,2015 Total,2016 Total,2017 Total,Notes Energy,Advanced Energy Property Credit,40.00,50.00,40.00,30.00,10.00,0.00,-10.00,390.00,410.00,340.00,240.00,110.00,-10.00,-50.00,430.00,460.00,380.00,270.00,120.00,-10.00,-60.00, Energy,Advanced nuclear power production credit,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,80.00,0.00,0.00,0.00,0.00,0.00,0.00,80.00, Energy,Alcohol fuel credits,20.00,30.00,30.00,10.00,10.00,0.00,0.00,480.00,110.00,80.00,40.00,20.00,10.00,10.00,500.00,140.00,110.00,50.00,30.00,10.00,10.00,"In addition, the alcohol fuel mixture credit results in a reduction in excise tax receipts (in millions of dollars) as follows: 2011 $6,520; 2012 $3,590; 2013 $0; 2014 $0; 2015 $0; 2016 $0; 2017 $0. The alternative fuel mixture credit results in a reduction in excise tax receipts (in millions of dollars) as follows: 2011 $160; 2012 $170; 2013 $0; 2014 $0; 2015 $0; 2016 $0; 2017 $0." Energy,Allowance of deduction for certain energy efficient commercial building property,20.00,20.00,20.00,20.00,10.00,0.00,0.00,60.00,70.00,80.00,50.00,20.00,10.00,0.00,80.00,90.00,100.00,70.00,30.00,10.00,0.00, Energy,Alternative fuel production credit,0.00,0.00,0.00,0.00,0.00,0.00,0.00,10.00,10.00,10.00,0.00,0.00,0.00,0.00,10.00,10.00,10.00,0.00,0.00,0.00,0.00,The alternative fuel production credit results in a reduction in excise tax receipts (in millions of dollars) as follows: 2011 $160; 2012 $170; 2013 $0; 2014 $0; 2015 $0; 2016 $0; 2017 $0. Energy,Amortize all geological and geophysical expenditures over 2 years,20.00,30.00,30.00,30.00,20.00,10.00,10.00,100.00,120.00,130.00,110.00,70.00,50.00,20.00,120.00,150.00,160.00,140.00,90.00,60.00,30.00, Energy,Bio-Diesel and small agri-biodiesel producer tax credits,0.00,0.00,0.00,0.00,0.00,0.00,0.00,20.00,10.00,0.00,0.00,0.00,0.00,0.00,20.00,10.00,0.00,0.00,0.00,0.00,0.00,"In addition, the biodiesel producer tax credit results in a reduction in excise tax receipts (in millions of dollars) as follows: 2011 $760; 2012 $210; 2013 $0; 2014 $0; 2015 $0; 2016 $0; 2017 $0." Energy,Capital gains treatment of royalties on coal,60.00,90.00,80.00,60.00,80.00,100.00,110.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,60.00,90.00,80.00,60.00,80.00,100.00,110.00, Energy,Credit for construction of new energy efficient homes,30.00,30.00,10.00,10.00,10.00,0.00,0.00,20.00,20.00,10.00,10.00,10.00,10.00,0.00,50.00,50.00,20.00,20.00,20.00,10.00,0.00, Energy,Credit for energy efficiency improvements to existing homes,4370.00,1110.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,4370.00,1110.00,0.00,0.00,0.00,0.00,0.00, Energy,Credit for energy efficient appliances,0.00,0.00,0.00,0.00,0.00,0.00,0.00,280.00,200.00,140.00,120.00,110.00,90.00,0.00,280.00,200.00,140.00,120.00,110.00,90.00,0.00, Energy,Credit for holding clean renewable energy bonds,50.00,50.00,50.00,50.00,50.00,50.00,50.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,70.00,70.00,70.00,70.00,70.00,70.00,70.00,"In addition, the provision has outlay effects of (in millions of dollars): 2011 $20; 2012 $40; 2013 $50; 2014 $50; 2015 $50; 2016 $50; 2017 $50." Energy,Credit for investment in clean coal facilities,0.00,0.00,0.00,0.00,0.00,0.00,0.00,370.00,400.00,410.00,470.00,510.00,280.00,40.00,370.00,400.00,410.00,470.00,510.00,280.00,40.00, Energy,Credit for residential energy efficient property,840.00,950.00,1030.00,1090.00,1160.00,1220.00,500.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,840.00,950.00,1030.00,1090.00,1160.00,1220.00,500.00, Energy,Deferral of gain from dispositions of transmission property to implement FERC restructuring policy,0.00,0.00,0.00,0.00,0.00,0.00,0.00,120.00,-70.00,-180.00,-190.00,-180.00,-150.00,-120.00,120.00,-70.00,-180.00,-190.00,-180.00,-150.00,-120.00, Energy,Energy investment credit,140.00,180.00,300.00,460.00,580.00,650.00,450.00,560.00,740.00,1210.00,1830.00,2320.00,2600.00,1810.00,700.00,920.00,1510.00,2290.00,2900.00,3250.00,2260.00,"Firms can tax an energy grant in lieu of the energy production credit or the energy investment credit for facilities placed in service in 2009 and 2010 or whose construction commenced in 2009 and 2010. The effect of the grant on outlays (in millions of dollars) is as follows: 2011 $3,510; 2012 $4,130; 2013 $3,850; 2014 $3,210; 2015 $1,230; 2016 $290; 2017 $110." Energy,Energy production credit,150.00,170.00,190.00,190.00,190.00,180.00,170.00,1410.00,1540.00,1710.00,1770.00,1750.00,1670.00,1510.00,1560.00,1710.00,1900.00,1960.00,1940.00,1850.00,1680.00,"Firms can tax an energy grant in lieu of the energy production credit or the energy investment credit for facilities placed in service in 2009 and 2010 or whose construction commenced in 2009 and 2010. The effect of the grant on outlays (in millions of dollars) is as follows: 2011 $3,510; 2012 $4,130; 2013 $3,850; 2014 $3,210; 2015 $1,230; 2016 $290; 2017 $110." Energy,Exception from passive loss limitation for working interests in oil and gas properties,30.00,20.00,30.00,30.00,30.00,20.00,20.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,30.00,20.00,30.00,30.00,30.00,20.00,20.00, Energy,"Excess of percentage over cost depletion, fuels",180.00,180.00,190.00,200.00,210.00,220.00,230.00,1010.00,1040.00,1070.00,1110.00,1160.00,1210.00,1260.00,1190.00,1220.00,1260.00,1310.00,1370.00,1430.00,1490.00, Energy,Exclusion of interest on energy facility bonds,10.00,20.00,20.00,20.00,30.00,30.00,30.00,10.00,10.00,10.00,10.00,10.00,10.00,30.00,20.00,30.00,30.00,30.00,40.00,40.00,60.00, Energy,Exclusion of utility conservation subsidies,210.00,200.00,200.00,200.00,200.00,190.00,190.00,10.00,10.00,10.00,10.00,10.00,10.00,0.00,220.00,210.00,210.00,210.00,210.00,200.00,190.00, Energy,"Expensing of exploration and development costs, fuels",60.00,60.00,100.00,110.00,80.00,50.00,30.00,440.00,410.00,690.00,770.00,550.00,340.00,230.00,500.00,470.00,790.00,880.00,630.00,390.00,260.00, Energy,Natural gas distribution pipelines treated as 15-year property,0.00,0.00,0.00,0.00,0.00,0.00,0.00,120.00,110.00,90.00,80.00,80.00,90.00,100.00,120.00,110.00,90.00,80.00,80.00,90.00,100.00, Energy,Qualified energy conservation bonds,10.00,10.00,20.00,20.00,20.00,20.00,20.00,0.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,20.00,30.00,30.00,30.00,30.00,30.00,"In addition, the provision has outlay effects of (in millions of dollars): 2011 $30; 2012 $50; 2013 $60; 2014 $60; 2015 $60; 2016 $60; 2017 $60." Energy,Tax credit and deduction for clean-fuel burning vehicles,50.00,80.00,160.00,210.00,340.00,560.00,620.00,40.00,20.00,20.00,30.00,50.00,60.00,60.00,90.00,100.00,180.00,240.00,390.00,620.00,680.00, Energy,Temporary 50% expensing for equipment used in the refining of liquid fuels,0.00,0.00,0.00,0.00,0.00,0.00,0.00,670.00,580.00,530.00,-560.00,-1170.00,-990.00,-830.00,670.00,580.00,530.00,-560.00,-1170.00,-990.00,-830.00, Commerce and housing,Accelerated depreciation of buildings other than rental housing (normal tax method),-3990.00,-3830.00,-4270.00,-4390.00,-4270.00,-4120.00,-3980.00,-3300.00,-3140.00,-3100.00,-3000.00,-2950.00,-2890.00,-2820.00,-7290.00,-6970.00,-7370.00,-7390.00,-7220.00,-7010.00,-6800.00, Commerce and housing,Accelerated depreciation of machinery and equipment (normal tax method),42390.00,29630.00,19430.00,25560.00,34270.00,40830.00,45960.00,76140.00,46650.00,13750.00,23170.00,43080.00,58140.00,70450.00,118530.00,76280.00,33180.00,48730.00,77350.00,98970.00,116410.00, Commerce and housing,Accelerated depreciation on rental housing (normal tax method),-120.00,-40.00,80.00,300.00,590.00,870.00,1130.00,-20.00,-10.00,10.00,50.00,100.00,150.00,200.00,-140.00,-50.00,90.00,350.00,690.00,1020.00,1330.00, Commerce and housing,Cancellation of indebtedness,690.00,330.00,-20.00,-220.00,-290.00,-310.00,-260.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,690.00,330.00,-20.00,-220.00,-290.00,-310.00,-260.00, Commerce and housing,Capital gains exclusion of small corporation stock,60.00,60.00,280.00,660.00,1020.00,1060.00,830.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,60.00,60.00,280.00,660.00,1020.00,1060.00,830.00, Commerce and housing,Capital gains exclusion on home sales,15060.00,16040.00,23440.00,31610.00,34910.00,38560.00,42590.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,15060.00,16040.00,23440.00,31610.00,34910.00,38560.00,42590.00, Commerce and housing,Carryover basis of capital gains on gifts,1930.00,1860.00,2070.00,3360.00,3530.00,3650.00,3830.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1930.00,1860.00,2070.00,3360.00,3530.00,3650.00,3830.00, Commerce and housing,Credit for homebuyer,2400.00,-2350.00,-1150.00,-590.00,-520.00,-470.00,-410.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,2400.00,-2350.00,-1150.00,-590.00,-520.00,-470.00,-410.00,"The figures in the table indicate the effect of the homebuyer credits on receipts. The effects of the credits on outlays (in millions of dollars) is as follows: 2010 $8,670; 2011 $2,760, 2012 $310; 2013 $0; 2014 $0; 2015 $0; 2016 $0; and 2017 $0." Commerce and housing,Credit for low-income housing investments,310.00,330.00,370.00,390.00,390.00,400.00,420.00,5840.00,6200.00,7010.00,7440.00,7460.00,7520.00,7900.00,6150.00,6530.00,7380.00,7830.00,7850.00,7920.00,8320.00,"In addition, the credit for low-income housing investments has outlay effects (in millions of dollars) as follows: 2010 $2940; 2011 $3480; 2012 $180." Commerce and housing,Deductibility of mortgage interest on owner-occupied homes,72240.00,86910.00,100910.00,110830.00,120240.00,130920.00,143520.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,72240.00,86910.00,100910.00,110830.00,120240.00,130920.00,143520.00, Commerce and housing,Deductibility of State and local property tax on owner-occupied homes,23210.00,16150.00,22320.00,27900.00,29060.00,30080.00,31270.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,23210.00,16150.00,22320.00,27900.00,29060.00,30080.00,31270.00, Commerce and housing,Deduction for US production activities,3290.00,3440.00,3630.00,3840.00,4060.00,4280.00,4500.00,9840.00,10310.00,10870.00,11490.00,12140.00,12810.00,13460.00,13130.00,13750.00,14500.00,15330.00,16200.00,17090.00,17960.00, Commerce and housing,Deferral of income from installment sales,970.00,1380.00,1350.00,1180.00,1390.00,1610.00,1770.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,970.00,1380.00,1350.00,1180.00,1390.00,1610.00,1770.00, Commerce and housing,Discharge of mortgage indebtedness,1370.00,1080.00,250.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1370.00,1080.00,250.00,0.00,0.00,0.00,0.00, Commerce and housing,"Exception from passive loss rules for $25,000 of rental loss",11080.00,12550.00,15380.00,18450.00,20680.00,21990.00,23310.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,11080.00,12550.00,15380.00,18450.00,20680.00,21990.00,23310.00, Commerce and housing,Exceptions from imputed interest rules,50.00,50.00,50.00,50.00,50.00,50.00,50.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,50.00,50.00,50.00,50.00,50.00,50.00,50.00, Commerce and housing,Exclusion of interest on life insurance savings,19640.00,21010.00,22480.00,23990.00,25440.00,26920.00,27350.00,2420.00,2560.00,2670.00,2820.00,2910.00,2970.00,3080.00,22060.00,23570.00,25150.00,26810.00,28350.00,29890.00,30430.00, Commerce and housing,Exclusion of interest on owner-occupied mortgage subsidy bonds,750.00,860.00,1040.00,1220.00,1350.00,1440.00,1520.00,310.00,310.00,420.00,500.00,540.00,560.00,580.00,1060.00,1170.00,1460.00,1720.00,1890.00,2000.00,2100.00, Commerce and housing,Exclusion of interest on rental housing bonds,640.00,730.00,880.00,1040.00,1150.00,1220.00,1290.00,260.00,270.00,360.00,430.00,460.00,470.00,490.00,900.00,1000.00,1240.00,1470.00,1610.00,1690.00,1780.00, Commerce and housing,Exclusion of interest on small issue bonds,170.00,200.00,240.00,280.00,310.00,330.00,350.00,70.00,70.00,100.00,120.00,120.00,130.00,130.00,240.00,270.00,340.00,400.00,430.00,460.00,480.00, Commerce and housing,Exclusion of interest spread of financial institutions,260.00,490.00,600.00,690.00,760.00,810.00,870.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,260.00,490.00,600.00,690.00,760.00,810.00,870.00, Commerce and housing,Exclusion of net imputed rental income,46950.00,50640.00,51080.00,58740.00,66860.00,75480.00,85220.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,46950.00,50640.00,51080.00,58740.00,66860.00,75480.00,85220.00, Commerce and housing,Exemption of credit union income,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1110.00,1140.00,1160.00,1120.00,1120.00,1210.00,1520.00,1110.00,1140.00,1160.00,1120.00,1120.00,1210.00,1520.00, Commerce and housing,Expensing of certain small investments (normal tax method),10.00,2600.00,890.00,500.00,1240.00,1440.00,1590.00,-40.00,460.00,50.00,-60.00,90.00,130.00,170.00,-30.00,3060.00,940.00,440.00,1330.00,1570.00,1760.00, Commerce and housing,Graduated corporation income tax rate (normal tax method),0.00,0.00,0.00,0.00,0.00,0.00,0.00,3280.00,3220.00,3300.00,3590.00,3770.00,3960.00,4050.00,3280.00,3220.00,3300.00,3590.00,3770.00,3960.00,4050.00, Commerce and housing,Ordinary income treatment of loss from small business corporation stock sale,60.00,60.00,60.00,60.00,60.00,60.00,60.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,60.00,60.00,60.00,60.00,60.00,60.00,60.00, Commerce and housing,"Capital gains (except agriculture, timber, iron ore, and coal)",47390.00,66210.00,62040.00,48300.00,59380.00,71550.00,80200.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,47390.00,66210.00,62040.00,48300.00,59380.00,71550.00,80200.00, Commerce and housing,Treatment of qualified dividends,16550.00,30580.00,21900.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,16550.00,30580.00,21900.00,0.00,0.00,0.00,0.00, Commerce and housing,Small life insurance company deduction,0.00,0.00,0.00,0.00,0.00,0.00,0.00,30.00,30.00,30.00,30.00,30.00,30.00,30.00,30.00,30.00,30.00,30.00,30.00,30.00,30.00, Commerce and housing,Special alternative tax on small property and casualty insurance companies,0.00,0.00,0.00,0.00,0.00,0.00,0.00,40.00,40.00,40.00,40.00,40.00,40.00,40.00,40.00,40.00,40.00,40.00,40.00,40.00,40.00, Commerce and housing,Special rules for certain film and TV production,30.00,30.00,20.00,10.00,0.00,0.00,0.00,130.00,100.00,60.00,40.00,20.00,10.00,0.00,160.00,130.00,80.00,50.00,20.00,10.00,0.00, Commerce and housing,Step-up basis of capital gains at death,3940.00,19940.00,23860.00,36200.00,38370.00,40670.00,43110.00,,,,,,,,3940.00,19940.00,23860.00,36200.00,38370.00,40670.00,43110.00, Commerce and housing,Tax exemption of certain insurance companies owned by tax-exempt organizations,0.00,0.00,0.00,0.00,0.00,0.00,0.00,200.00,210.00,210.00,210.00,220.00,220.00,220.00,200.00,210.00,210.00,210.00,220.00,220.00,220.00, Transportation,Deferral of tax on shipping companies,0.00,0.00,0.00,0.00,0.00,0.00,0.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,These figures do not account for the tonnage tax which shipping companies may opt into in lieu of the corporate income tax. Transportation,Exclusion for employer-provided transit passes,560.00,570.00,560.00,590.00,630.00,670.00,720.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,560.00,570.00,560.00,590.00,630.00,670.00,720.00, Transportation,Exclusion of reimbursed employee parking expenses,3060.00,3170.00,3290.00,3440.00,3590.00,3750.00,3900.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,3060.00,3170.00,3290.00,3440.00,3590.00,3750.00,3900.00, Transportation,Exclusion of interest on bonds for Highway Projects and rail-truck transfer facilities,190.00,180.00,170.00,160.00,150.00,140.00,130.00,60.00,60.00,60.00,50.00,50.00,50.00,40.00,250.00,240.00,230.00,210.00,200.00,190.00,170.00, Transportation,Tax credit for certain expenditures for maintaining railroad tracks,30.00,30.00,20.00,10.00,0.00,0.00,0.00,130.00,100.00,60.00,40.00,20.00,10.00,0.00,160.00,130.00,80.00,50.00,20.00,10.00,0.00, Income security,401(k)-type plans,53360.00,60090.00,72740.00,81030.00,86740.00,92230.00,96020.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,53360.00,60090.00,72740.00,81030.00,86740.00,92230.00,96020.00, Income security,Additional deduction for the blind,40.00,30.00,40.00,50.00,50.00,50.00,50.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,40.00,30.00,40.00,50.00,50.00,50.00,50.00, Income security,Additional deduction for the elderly,2390.00,2110.00,2780.00,3350.00,3480.00,3500.00,3490.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,2390.00,2110.00,2780.00,3350.00,3480.00,3500.00,3490.00, Income security,Deductibility of casualty losses,270.00,300.00,350.00,380.00,390.00,420.00,440.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,270.00,300.00,350.00,380.00,390.00,420.00,440.00, Income security,Earned income tax credit,1172.00,1128.00,3155.00,3265.00,3423.00,3550.00,3769.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1172.00,1128.00,3155.00,3265.00,3423.00,3550.00,3769.00,"The figures in the table indicate the effect of the earned income tax credit on receipts. The effect of the credit on outlays (in millions of dollars) is as follows: 2011 $55,670; 2012 $55,120; 2013 $52,500; 2014 $46,570; 2015 $47,270; 2016 $47,900; and 2017 $48,790." Income security,Employer plans,36390.00,44490.00,52330.00,56650.00,59840.00,62960.00,66260.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,36390.00,44490.00,52330.00,56650.00,59840.00,62960.00,66260.00, Income security,Exclusion of military disability pensions,120.00,120.00,130.00,130.00,130.00,130.00,140.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,120.00,120.00,130.00,130.00,130.00,130.00,140.00, Income security,Exclusion of public assistance benefits (normal tax method),670.00,710.00,750.00,770.00,800.00,840.00,850.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,670.00,710.00,750.00,770.00,800.00,840.00,850.00, Income security,Exclusion of railroad retirement system benefits,360.00,340.00,290.00,260.00,250.00,240.00,220.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,360.00,340.00,290.00,260.00,250.00,240.00,220.00, Income security,Exclusion of special benefits for disabled coal miners,40.00,40.00,40.00,40.00,40.00,40.00,40.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,40.00,40.00,40.00,40.00,40.00,40.00,40.00, Income security,Exclusion of workers' compensation benefits,7050.00,7410.00,7790.00,8170.00,8570.00,9000.00,9440.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,7050.00,7410.00,7790.00,8170.00,8570.00,9000.00,9440.00, Income security,Income of trusts to finance supplementary unemployment benefits,30.00,30.00,40.00,50.00,60.00,70.00,80.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,30.00,30.00,40.00,50.00,60.00,70.00,80.00, Income security,Individual Retirement Accounts,12840.00,15410.00,19650.00,18450.00,19740.00,20790.00,21450.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,12840.00,15410.00,19650.00,18450.00,19740.00,20790.00,21450.00, Income security,Low and moderate income savers credit,1070.00,1040.00,1130.00,1110.00,1090.00,1110.00,1070.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1070.00,1040.00,1130.00,1110.00,1090.00,1110.00,1070.00, Income security,Premiums on accident and disability insurance,340.00,350.00,360.00,360.00,370.00,370.00,370.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,340.00,350.00,360.00,360.00,370.00,370.00,370.00, Income security,Premiums on group term life insurance,1980.00,2080.00,2120.00,2150.00,2190.00,2250.00,2310.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1980.00,2080.00,2120.00,2150.00,2190.00,2250.00,2310.00, Income security,Self-Employed plans,15030.00,17070.00,19580.00,20940.00,22450.00,23840.00,25390.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,15030.00,17070.00,19580.00,20940.00,22450.00,23840.00,25390.00, Income security,Special ESOP rules,470.00,490.00,520.00,550.00,580.00,610.00,630.00,1030.00,1110.00,1180.00,1150.00,1220.00,1290.00,1370.00,1500.00,1600.00,1700.00,1700.00,1800.00,1900.00,2000.00, Income security,Tax credit for the elderly and disabled,10.00,10.00,10.00,10.00,10.00,10.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,10.00,10.00,10.00,10.00,10.00,10.00,0.00, "General science, space, and technology",Credit for increasing research activities,460.00,140.00,0.00,0.00,0.00,0.00,0.00,8300.00,6280.00,4230.00,3380.00,2700.00,2160.00,1720.00,8760.00,6420.00,4230.00,3380.00,2700.00,2160.00,1720.00, "General science, space, and technology",Expensing of research and experimentation expenditures (normal tax method),-160.00,0.00,120.00,190.00,210.00,230.00,250.00,960.00,3060.00,4950.00,6000.00,6700.00,7190.00,7430.00,800.00,3060.00,5070.00,6190.00,6910.00,7420.00,7680.00, International affairs,Deferral of income from controlled foreign corporations (normal tax method),,,,,,,,41410.00,42000.00,41810.00,41770.00,43020.00,44240.00,45180.00,41410.00,42000.00,41810.00,41770.00,43020.00,44240.00,45180.00, International affairs,Deferred taxes for financial firms on certain income earned overseas,0.00,0.00,0.00,0.00,0.00,0.00,0.00,6180.00,2510.00,0.00,0.00,0.00,0.00,0.00,6180.00,2510.00,0.00,0.00,0.00,0.00,0.00, International affairs,Exclusion of certain allowances for Federal employees abroad,1020.00,1070.00,1120.00,1180.00,1240.00,1300.00,1370.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1020.00,1070.00,1120.00,1180.00,1240.00,1300.00,1370.00, International affairs,Exclusion of income earned abroad by U.S. citizens,5550.00,5400.00,5800.00,6140.00,6430.00,6740.00,7050.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,5550.00,5400.00,5800.00,6140.00,6430.00,6740.00,7050.00, International affairs,Inventory property sales source rules exception,0.00,0.00,0.00,0.00,0.00,0.00,0.00,3160.00,3430.00,3730.00,4050.00,4400.00,4780.00,5180.00,3160.00,3430.00,3730.00,4050.00,4400.00,4780.00,5180.00, National Defense,Exclusion of benefits and allowances to armed forces personnel,13250.00,14270.00,14900.00,15380.00,12960.00,12710.00,13030.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,13250.00,14270.00,14900.00,15380.00,12960.00,12710.00,13030.00, Agriculture,Capital gains treatment of certain income,630.00,890.00,830.00,650.00,800.00,960.00,1070.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,630.00,890.00,830.00,650.00,800.00,960.00,1070.00, Agriculture,Deferral of gain on sale of farm refiners,0.00,0.00,0.00,0.00,0.00,0.00,0.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00, Agriculture,Expensing of certain capital outlays,70.00,70.00,100.00,120.00,120.00,130.00,140.00,0.00,0.00,10.00,10.00,10.00,10.00,10.00,70.00,70.00,110.00,130.00,130.00,140.00,150.00, Agriculture,Expensing of certain multiperiod production costs,120.00,130.00,160.00,170.00,170.00,170.00,180.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,130.00,140.00,170.00,180.00,180.00,180.00,190.00, Agriculture,Expensing of reforestation expenditures,50.00,60.00,70.00,70.00,80.00,80.00,80.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,60.00,70.00,80.00,80.00,90.00,90.00,90.00, Agriculture,Income averaging for farmers,90.00,90.00,90.00,90.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,90.00,90.00,90.00,90.00,100.00,100.00,100.00, Agriculture,Treatment of loans forgiven for solvent farmers,20.00,20.00,20.00,20.00,20.00,20.00,20.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00, Community and regional development,Credit to holders of Gulf Tax Credit Bonds,60.00,50.00,40.00,40.00,40.00,40.00,30.00,20.00,20.00,10.00,10.00,10.00,10.00,10.00,80.00,70.00,50.00,50.00,50.00,50.00,40.00, Community and regional development,"Empowerment zones, the DC enterprise zone, and renewal communities",530.00,440.00,320.00,330.00,340.00,350.00,320.00,450.00,230.00,140.00,140.00,140.00,130.00,120.00,980.00,670.00,460.00,470.00,480.00,480.00,440.00, Community and regional development,"Exclusion of interest for airport, dock, and similar bonds",500.00,570.00,690.00,820.00,900.00,960.00,1020.00,200.00,210.00,280.00,340.00,360.00,370.00,390.00,700.00,780.00,970.00,1160.00,1260.00,1330.00,1410.00, Community and regional development,Exemption of certain mutuals' and cooperatives' income,0.00,0.00,0.00,0.00,0.00,0.00,0.00,110.00,110.00,120.00,120.00,120.00,130.00,130.00,110.00,110.00,120.00,120.00,120.00,130.00,130.00, Community and regional development,Expensing of environmental remediation costs,30.00,0.00,-30.00,-30.00,-20.00,-20.00,-20.00,170.00,-20.00,-140.00,-130.00,-120.00,-110.00,-110.00,200.00,-20.00,-170.00,-160.00,-140.00,-130.00,-130.00, Community and regional development,Investment credit for rehabilitation of structures (other than historic),10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00, Community and regional development,New markets tax credit,20.00,20.00,20.00,20.00,20.00,20.00,20.00,800.00,880.00,910.00,910.00,890.00,810.00,660.00,820.00,900.00,930.00,930.00,910.00,830.00,680.00, Community and regional development,Recovery Zone Bonds,0.00,0.00,0.00,0.00,0.00,0.00,,0.00,0.00,0.00,0.00,0.00,0.00,,0.00,0.00,0.00,0.00,0.00,0.00,,"In addition, recovery zone bonds have outlay effects (in millions of dollars) as follows: 2011 $160, 2012 $160, 2013 $160, 2014 $160, 2015 $160, 2016 $160; and 2017 $160." Community and regional development,Tribal Economic Development Bonds,110.00,280.00,340.00,410.00,450.00,480.00,500.00,60.00,100.00,140.00,170.00,180.00,180.00,190.00,170.00,380.00,480.00,580.00,630.00,660.00,690.00, Natural resources and environment,Capital gains treatment of certain timber income,60.00,90.00,80.00,60.00,80.00,100.00,110.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,60.00,90.00,80.00,60.00,80.00,100.00,110.00, Natural resources and environment,Deduction for endangered species recovery expenditures,10.00,10.00,10.00,10.00,10.00,20.00,20.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,20.00,20.00,20.00,20.00,20.00,30.00,30.00, Natural resources and environment,"Excess of percentage over cost depletion, nonfuel minerals",30.00,30.00,30.00,40.00,40.00,40.00,40.00,550.00,550.00,560.00,560.00,570.00,580.00,580.00,580.00,580.00,590.00,600.00,610.00,620.00,620.00, Natural resources and environment,Exclusion of gain or loss on sale or exchange of certain brownfield sites,20.00,10.00,10.00,0.00,0.00,0.00,0.00,40.00,30.00,20.00,10.00,0.00,0.00,0.00,60.00,40.00,30.00,10.00,0.00,0.00,0.00, Natural resources and environment,"Exclusion of interest on bonds for water, sewage, and hazardous waste facilities",300.00,340.00,410.00,490.00,540.00,570.00,600.00,120.00,130.00,170.00,200.00,210.00,220.00,230.00,420.00,470.00,580.00,690.00,750.00,790.00,830.00, Natural resources and environment,"Expensing of exploration and development costs, nonfuel minerals",0.00,0.00,0.00,0.00,0.00,0.00,0.00,60.00,60.00,70.00,80.00,80.00,90.00,100.00,60.00,60.00,70.00,80.00,80.00,90.00,100.00, Natural resources and environment,Expensing of multiperiod timber growing costs,90.00,100.00,110.00,110.00,120.00,120.00,120.00,160.00,170.00,170.00,180.00,190.00,200.00,200.00,250.00,270.00,280.00,290.00,310.00,320.00,320.00, Natural resources and environment,Industrial CO2 capture and sequestration tax credit,0.00,0.00,0.00,0.00,0.00,0.00,0.00,60.00,60.00,60.00,70.00,90.00,220.00,400.00,60.00,60.00,60.00,70.00,90.00,220.00,400.00, Natural resources and environment,Tax incentives for preservation of historic structures,40.00,40.00,40.00,50.00,50.00,50.00,60.00,470.00,500.00,530.00,560.00,580.00,610.00,640.00,510.00,540.00,570.00,610.00,630.00,660.00,700.00, "Education, training, employment, and social services",Adoption credit and exclusion,1200.00,760.00,380.00,110.00,80.00,80.00,80.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1200.00,760.00,380.00,110.00,80.00,80.00,80.00,"The figures in the table indicate the effect of the adoption tax credit on receipts. The effect of the credit on outlays (in millions of dollars) is as follows: 2011 $1,150 and 2012 $540." "Education, training, employment, and social services",American Opportunity Tax Credit,13060.00,14290.00,13710.00,0.00,0.00,0.00,0.00,,,,,,,,13060.00,14290.00,13710.00,0.00,0.00,0.00,0.00,"The figures in the table indicate the effect of the American opportunity tax credit on receipts. The effect of the credit on outlays (in millions of dollars) is as follows: 2011 $5,770; 2012 $6,560; 2013 $7,850." "Education, training, employment, and social services",Assistance for adopted foster children,500.00,530.00,560.00,600.00,650.00,690.00,730.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,500.00,530.00,560.00,600.00,650.00,690.00,730.00, "Education, training, employment, and social services",Child credit,23410.00,24470.00,18390.00,9280.00,8900.00,8500.00,8060.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,23410.00,24470.00,18390.00,9280.00,8900.00,8500.00,8060.00,"The figures in the table indicate the effect of the child tax credit on receipts. The effect of the credit on outlays (in millions of dollars) is as follows: 2011 $22,890; 2012 $22,660; 2013 $22,390; 2014 $1,670; 2015 $1,680; 2016 $1,420; 2017 $1,650." "Education, training, employment, and social services",Credit for child and dependent care expenses,4200.00,3400.00,1620.00,1460.00,1380.00,1320.00,1260.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,4200.00,3400.00,1620.00,1460.00,1380.00,1320.00,1260.00, "Education, training, employment, and social services",Credit for disabled access expenditures,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00, "Education, training, employment, and social services",Credit for holders of zone academy bonds ,,,,,,,,200.00,200.00,180.00,160.00,130.00,120.00,110.00,200.00,200.00,180.00,160.00,130.00,120.00,110.00,"In addition, the credit for holders of zone academy bonds has outlay effects of (in millions of dollars): 2011 $10; 2012 $20; 2013 $30; 2014 $30; 2015 $30; 2016 $30; 2017 $30." "Education, training, employment, and social services",Deductibility of charitable contributions (education),2870.00,3220.00,3870.00,4270.00,4660.00,5040.00,5430.00,650.00,690.00,740.00,790.00,840.00,890.00,940.00,3520.00,3910.00,4610.00,5060.00,5500.00,5930.00,6370.00, "Education, training, employment, and social services","Deductibility of charitable contributions, other than education and health",28390.00,31780.00,38170.00,42210.00,46030.00,49800.00,53650.00,1430.00,1510.00,1600.00,1690.00,1770.00,1860.00,1940.00,29820.00,33290.00,39770.00,43900.00,47800.00,51660.00,55590.00, "Education, training, employment, and social services",Deductibility of student-loan interest,1400.00,850.00,900.00,960.00,1020.00,1090.00,1160.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1400.00,850.00,900.00,960.00,1020.00,1090.00,1160.00, "Education, training, employment, and social services",Deduction for higher education expenses,690.00,470.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,690.00,470.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Discharge of student loan indebtedness,20.00,20.00,20.00,20.00,20.00,20.00,20.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00, "Education, training, employment, and social services",Education Individual Retirement Accounts,70.00,80.00,80.00,90.00,100.00,100.00,110.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,70.00,80.00,80.00,90.00,100.00,100.00,110.00, "Education, training, employment, and social services",Employee retention credit for employers in certain federal disaster areas,10.00,0.00,0.00,0.00,0.00,0.00,0.00,20.00,10.00,0.00,0.00,0.00,0.00,0.00,30.00,10.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Employer provided child care exclusion,840.00,1350.00,1580.00,1670.00,1780.00,1900.00,2040.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,840.00,1350.00,1580.00,1670.00,1780.00,1900.00,2040.00, "Education, training, employment, and social services",Employer-provided child care credit,0.00,0.00,0.00,0.00,0.00,0.00,0.00,10.00,10.00,0.00,0.00,0.00,0.00,0.00,10.00,10.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Exclusion for benefits provided to volunteer EMS and firefighters,20.00,0.00,0.00,0.00,0.00,0.00,0.00,,,,,,,,20.00,0.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Exclusion of certain foster care payments,410.00,410.00,400.00,410.00,400.00,390.00,380.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,410.00,410.00,400.00,410.00,400.00,390.00,380.00, "Education, training, employment, and social services",Exclusion of employee meals and lodging (other than military),9980.00,6620.00,10290.00,10460.00,10640.00,10830.00,11020.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,9980.00,6620.00,10290.00,10460.00,10640.00,10830.00,11020.00, "Education, training, employment, and social services",Exclusion of employer-provided educational assistance,710.00,750.00,40.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,710.00,750.00,40.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Exclusion of interest on bonds for private nonprofit educational facilities,1490.00,1700.00,2060.00,2430.00,2690.00,2860.00,3020.00,610.00,620.00,840.00,1000.00,1070.00,1110.00,1150.00,2100.00,2320.00,2900.00,3430.00,3760.00,3970.00,4170.00, "Education, training, employment, and social services",Exclusion of interest on savings bonds redeemed to finance educational expenses,20.00,20.00,20.00,20.00,30.00,30.00,30.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,20.00,20.00,20.00,20.00,30.00,30.00,30.00, "Education, training, employment, and social services",Exclusion of interest on student-loan bonds,340.00,390.00,470.00,550.00,610.00,650.00,680.00,140.00,140.00,190.00,230.00,240.00,250.00,260.00,480.00,530.00,660.00,780.00,850.00,900.00,940.00, "Education, training, employment, and social services",Exclusion of parsonage allowances,660.00,710.00,770.00,830.00,900.00,970.00,1050.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,660.00,710.00,770.00,830.00,900.00,970.00,1050.00, "Education, training, employment, and social services",Exclusion of scholarship and fellowship income (normal tax method),3060.00,3170.00,3290.00,3410.00,3530.00,3660.00,3800.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,3060.00,3170.00,3290.00,3410.00,3530.00,3660.00,3800.00, "Education, training, employment, and social services",HOPE tax credit,0.00,0.00,580.00,5780.00,5780.00,5770.00,5800.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,580.00,5780.00,5780.00,5770.00,5800.00, "Education, training, employment, and social services",Lifetime Learning tax credit,2800.00,3250.00,3920.00,5750.00,5810.00,5850.00,5880.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,2800.00,3250.00,3920.00,5750.00,5810.00,5850.00,5880.00, "Education, training, employment, and social services",Making work pay tax credit,23528.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,23528.00,0.00,0.00,0.00,0.00,0.00,0.00,"The figures in the table indicate the effect of the making work pay tax credit on receipts. The effect of the credit on outlays (in millions of dollars) is as follows: 2011 $13,876." "Education, training, employment, and social services",Parental personal exemption for students age 19 or over,5600.00,3120.00,2800.00,3060.00,2780.00,2510.00,2260.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,5600.00,3120.00,2800.00,3060.00,2780.00,2510.00,2260.00, "Education, training, employment, and social services",Qualified school construction bonds,150.00,290.00,430.00,490.00,490.00,490.00,,60.00,110.00,150.00,160.00,160.00,160.00,,210.00,400.00,580.00,650.00,650.00,650.00,,"In addition, the provision for school construction bonds has outlay effects of (in millions of dollars): 2011 $430; 2012 $780; 2013 $940; 2014 $940; 2015 $940; 2016 $940; 2017 $940." "Education, training, employment, and social services",Qualified tuition programs,1610.00,1780.00,1890.00,1980.00,2070.00,2170.00,2280.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1610.00,1780.00,1890.00,1980.00,2070.00,2170.00,2280.00, "Education, training, employment, and social services",Special deduction for teacher expenses,190.00,170.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,190.00,170.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Welfare-to-work tax credit,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Work opportunity tax credit,250.00,140.00,50.00,30.00,10.00,10.00,0.00,860.00,790.00,570.00,310.00,130.00,60.00,20.00,1110.00,930.00,620.00,340.00,140.00,70.00,20.00, Health,Credit for employee health insurance expenses of small business,560.00,990.00,1180.00,1680.00,1930.00,1680.00,1390.00,270.00,480.00,570.00,820.00,940.00,820.00,670.00,830.00,1470.00,1750.00,2500.00,2870.00,2500.00,2060.00,"In addition, the small business credit provision has outlay effects (in millions of dollars) as follows: 2011 $30; 2012 $110; 2013 $130; 2014 $180; 2015 $210; 2016 $180; and 2017 $150." Health,Deductibility of charitable contributions (health),3180.00,3560.00,4280.00,4730.00,5160.00,5590.00,6020.00,190.00,200.00,210.00,230.00,240.00,250.00,260.00,3370.00,3760.00,4490.00,4960.00,5400.00,5840.00,6280.00, Health,Deductibility of medical expenses,8280.00,9320.00,9910.00,10710.00,12490.00,14420.00,15640.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,8280.00,9320.00,9910.00,10710.00,12490.00,14420.00,15640.00, Health,Distributions from retirement plans for premiums for health and long-term care insurance,300.00,330.00,360.00,400.00,440.00,490.00,510.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,300.00,330.00,360.00,400.00,440.00,490.00,510.00, Health,Exclusion of employer contributions for medical insurance premiums and medical care,163040.00,170650.00,180580.00,189670.00,200640.00,213620.00,227810.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,163040.00,170650.00,180580.00,189670.00,200640.00,213620.00,227810.00,"The figures in the table indicate the effect on income taxes of the employer contributions for health. In addition, the effect on payroll tax receipts (in millions of dollars) is as follows: 2011 $104,800; 2012 $108,850; 2013 $113,690; 2014 $117,160; 2015 $122,260; 2016 $129,280; and 2017 $136,760." Health,Exclusion of interest on hospital construction bonds,2200.00,2520.00,3040.00,3580.00,3970.00,4230.00,4450.00,900.00,920.00,1240.00,1470.00,1580.00,1630.00,1700.00,3100.00,3440.00,4280.00,5050.00,5550.00,5860.00,6150.00, Health,Medical Savings Accounts/ Health Savings Accounts,1880.00,1980.00,2070.00,2210.00,2350.00,2510.00,2680.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1880.00,1980.00,2070.00,2210.00,2350.00,2510.00,2680.00, Health,Refundable Premium Assistance Tax Credit,0.00,0.00,0.00,0.00,-2440.00,-3610.00,-4460.00,,,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,-2440.00,-3610.00,-4460.00,"In addition, the premium assistance credit provision has outlay effects (in millions of dollars) as follows: 2014 $21,550; 2015 $43,260; 2016 $55,900; 2017 $61,800." Health,Self-employed medical insurance premiums,5170.00,5520.00,5970.00,6970.00,7750.00,8270.00,8800.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,5170.00,5520.00,5970.00,6970.00,7750.00,8270.00,8800.00,"In 2010 only, there is an additional exclusion of self-employed insurance premiums from payroll taxes. The effect on payroll tax receipts FY 2010 (in millions of dollars) is $1,570." Health,Special Blue Cross/Blue Shield deduction,,,,,,,,715.00,680.00,590.00,530.00,610.00,710.00,690.00,715.00,680.00,590.00,530.00,610.00,710.00,690.00, Health,Tax credit for health insurance purchased by certain displaced and retired individuals,10.00,10.00,10.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,10.00,10.00,10.00,0.00,0.00,0.00,0.00,The figures in the table indicate the effect of the health coverage tax credit on receipts. The effect of the credit on outlays (in millions of dollars) is as follows: 2011 $190; 2012 $150; 2013 $140; 2014 $40; 2015 $0; 2016 $0; and 2017 $0. Health,Tax credit for orphan drug research,,,,,,,,770.00,930.00,1120.00,1360.00,1640.00,1990.00,2410.00,770.00,930.00,1120.00,1360.00,1640.00,1990.00,2410.00, Interest,Deferral of interest on U.S. savings bonds,1190.00,1200.00,1250.00,1330.00,1340.00,1360.00,1370.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1190.00,1200.00,1250.00,1330.00,1340.00,1360.00,1370.00, General purpose fiscal assistance,Build America Bonds,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,"In addition, Build America Bonds have outlay effects of (in millions of dollars): 2011: $3,910; 2012 $3,910; 2013 $3,910; 2014 $3,910; 2015 $3,910; 2016 $3,910; 2017 $3,910." General purpose fiscal assistance,Deductibility of nonbusiness State and local taxes other than on owner-occupied homes,41060.00,33180.00,46260.00,56980.00,60500.00,63880.00,67430.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,41060.00,33180.00,46260.00,56980.00,60500.00,63880.00,67430.00, General purpose fiscal assistance,Exclusion of interest on public purpose State and local bonds,18620.00,21280.00,25700.00,30310.00,33560.00,35750.00,37660.00,7570.00,7800.00,10510.00,12460.00,13360.00,13820.00,14370.00,26190.00,29080.00,36210.00,42770.00,46920.00,49570.00,52030.00, Veterans benefits and services,Exclusion of GI bill benefits,810.00,1030.00,1190.00,1280.00,1350.00,1420.00,1470.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,810.00,1030.00,1190.00,1280.00,1350.00,1420.00,1470.00, Veterans benefits and services,Exclusion of interest on veterans housing bonds,10.00,10.00,10.00,20.00,20.00,20.00,20.00,0.00,0.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,20.00,30.00,30.00,30.00,30.00, Veterans benefits and services,Exclusion of veterans death benefits and disability compensation,5200.00,5880.00,5650.00,6060.00,6210.00,6520.00,6770.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,5200.00,5880.00,5650.00,6060.00,6210.00,6520.00,6770.00, Veterans benefits and services,Exclusion of veterans pensions,240.00,300.00,340.00,370.00,390.00,420.00,440.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,240.00,300.00,340.00,370.00,390.00,420.00,440.00, Social Security,Social Security benefits for disabled workers,7690.00,8030.00,8230.00,8590.00,9000.00,9430.00,9860.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,7690.00,8030.00,8230.00,8590.00,9000.00,9430.00,9860.00, Social Security,Social Security benefits for retired workers,25360.00,25970.00,25620.00,27580.00,29690.00,31970.00,34420.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,25360.00,25970.00,25620.00,27580.00,29690.00,31970.00,34420.00, Social Security,"Social Security benefits for spouses, dependents and survivors",4710.00,4470.00,3890.00,3960.00,4040.00,4110.00,4190.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,4710.00,4470.00,3890.00,3960.00,4040.00,4110.00,4190.00,