"Source: JCT. ""JCS-1-05: Estimates Of Federal Tax Expenditures For Fiscal Years 2005-2009.""" "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,2005 Indv,2006 Indv,2007 Indv,2008 Indv,2009 Indv,2005 Corp,2006 Corp,2007 Corp,2008 Corp,2009 Corp,2005 Total,2006 Total,2007 Total,2008 Total,2009 Total,Notes Energy,Tax credit for alcohol fuel blenders,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,"In addition, the exemption from excise tax for alcohol fuels results in a reduction in excise tax receipts, net of income tax effect, of $1.4 billion in each of the fiscal years 2005 through 2007 and $1.5 billion per year in fiscal years 2008 and 2009." Energy,Tax credit for production of non-conventional fuels,200.00,300.00,300.00,100.00,<50,1000.00,1100.00,1300.00,500.00,100.00,1200.00,1400.00,1600.00,600.00,100.00, Energy,Deferral of gain from the disposition of electric transmission property to implement Federal Energy Regulatory Commission restructuring policy,0.00,0.00,0.00,0.00,0.00,2700.00,2100.00,-200.00,-1000.00,-1000.00,2700.00,2100.00,-200.00,-1000.00,-1000.00, Energy,Tax credit for electricity production from renewable resources,100.00,100.00,100.00,100.00,100.00,200.00,200.00,300.00,400.00,400.00,300.00,300.00,400.00,500.00,500.00, Energy,Tax credit for investments in solar and geothermal energy facilities,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Tax credit for enhanced oil recovery costs,100.00,100.00,100.00,100.00,100.00,200.00,300.00,300.00,300.00,400.00,300.00,400.00,400.00,400.00,500.00, Energy,Oil and gas,<50,<50,<50,<50,<50,500.00,500.00,500.00,600.00,600.00,500.00,500.00,500.00,600.00,600.00, Energy,Other fuels,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Exclusion of interest on State and local government bonds for energy production facilities,100.00,100.00,100.00,100.00,200.00,100.00,100.00,100.00,100.00,100.00,200.00,200.00,200.00,200.00,300.00, 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,<50,500.00,400.00,400.00,500.00,500.00,500.00,400.00,400.00,500.00,500.00, Energy,Other fuels,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Incentives for small refiners to comply with EPA sulfur regulations,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,Tax credit for biodiesel blenders,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,"In addition, the exemption from excise tax for biodiesel results in a reduction in excise tax reciepts, net of income tax effect, of a total of $0.1 billion over the fiscal years 2004 through 2007. " Commerce and housing,Depreciation of buildings other than rental housing in excess of alternative depreciation system,1300.00,100.00,200.00,300.00,500.00,1400.00,900.00,1200.00,1600.00,2100.00,2700.00,1000.00,1400.00,1900.00,2600.00, Commerce and housing,Depreciation of equipment in excess of the alternative depreciation system,2200.00,-2200.00,-100.00,1700.00,3500.00,18800.00,5900.00,10600.00,15700.00,20300.00,21000.00,3700.00,10500.00,17400.00,23800.00, Commerce and housing,Depreciation of rental housing in excess of alternative depreciation system,3400.00,3800.00,4300.00,4900.00,5600.00,400.00,400.00,500.00,500.00,600.00,3800.00,4200.00,4800.00,5400.00,6200.00, Commerce and housing,Amortization of business startup costs,600.00,600.00,600.00,600.00,700.00,<50,<50,<50,<50,<50,600.00,600.00,600.00,600.00,700.00, Commerce and housing,Exclusion of capital gains on sales of principal residences,22900.00,23700.00,24600.00,25400.00,26300.00,0.00,0.00,0.00,0.00,0.00,22900.00,23700.00,24600.00,25400.00,26300.00, Commerce and housing,Carryover basis of capital gains on gifts,4600.00,4900.00,5200.00,5500.00,5800.00,0.00,0.00,0.00,0.00,0.00,4600.00,4900.00,5200.00,5500.00,5800.00, Commerce and housing,"Cash accounting, other than agriculture",700.00,800.00,800.00,800.00,800.00,<50,<50,<50,<50,<50,700.00,800.00,800.00,800.00,800.00, Commerce and housing,Completed contract rules,<50,<50,<50,<50,<50,300.00,300.00,300.00,400.00,400.00,300.00,300.00,300.00,400.00,400.00, Commerce and housing,Tax credit for employer-paid FICA taxes on tips,300.00,300.00,400.00,400.00,400.00,200.00,200.00,200.00,200.00,200.00,500.00,500.00,600.00,600.00,600.00, Commerce and housing,Tax credit for low-income housing,1400.00,1500.00,1500.00,1600.00,1700.00,3300.00,3400.00,3500.00,3600.00,3700.00,4700.00,4900.00,5000.00,5200.00,5400.00, Commerce and housing,Tax credit for rehabilitation of historic structures,100.00,100.00,100.00,100.00,100.00,200.00,300.00,300.00,300.00,300.00,300.00,400.00,400.00,400.00,400.00, Commerce and housing,Deduction for mortgage interest on owner-occupied residences,72600.00,81100.00,87700.00,93500.00,99400.00,0.00,0.00,0.00,0.00,0.00,72600.00,81100.00,87700.00,93500.00,99400.00, Commerce and housing,Deduction for property taxes on owner-occupied residences,19600.00,15000.00,13400.00,13000.00,13200.00,0.00,0.00,0.00,0.00,0.00,19600.00,15000.00,13400.00,13000.00,13200.00, Commerce and housing,Production activity deduction,600.00,900.00,1300.00,1800.00,2000.00,1800.00,2700.00,3900.00,5500.00,5900.00,2400.00,3600.00,5200.00,7300.00,7900.00, Commerce and housing,Deferral of gain on like-kind exchanges,500.00,500.00,500.00,500.00,500.00,1200.00,1300.00,1300.00,1400.00,1400.00,1700.00,1800.00,1800.00,1900.00,1900.00, Commerce and housing,Deferral of gain on non-dealer installment sales,500.00,500.00,500.00,500.00,600.00,600.00,600.00,700.00,700.00,700.00,1100.00,1100.00,1200.00,1200.00,1300.00, Commerce and housing,Exception from net operating loss limitations for corporations in bankruptcy proceedings,0.00,0.00,0.00,0.00,0.00,600.00,600.00,600.00,600.00,600.00,600.00,600.00,600.00,600.00,600.00, Commerce and housing,Permanent exemption from imputed interest rules,300.00,300.00,300.00,300.00,300.00,<50,<50,<50,<50,<50,300.00,300.00,300.00,300.00,300.00, Commerce and housing,Exclusion of investment income on life insurance and annuity contracts,25000.00,25700.00,26400.00,27200.00,27900.00,2400.00,2500.00,2600.00,2600.00,2700.00,27400.00,28200.00,29000.00,29800.00,30600.00, Commerce and housing,Exclusion of interest on State and local government bonds for owner-occupied housing,900.00,900.00,1000.00,1000.00,1100.00,300.00,400.00,400.00,400.00,400.00,1200.00,1300.00,1400.00,1400.00,1500.00, Commerce and housing,Exclusion of interest on State and local government bonds for rental housing,200.00,200.00,200.00,200.00,200.00,100.00,100.00,100.00,100.00,100.00,300.00,300.00,300.00,300.00,300.00, Commerce and housing,Exclusion of interest on State and local government small-issue bonds,300.00,300.00,400.00,400.00,400.00,100.00,100.00,100.00,100.00,200.00,400.00,400.00,500.00,500.00,600.00, Commerce and housing,Exemption of credit union income,0.00,0.00,0.00,0.00,0.00,1400.00,1400.00,1500.00,1600.00,1600.00,1400.00,1400.00,1500.00,1600.00,1600.00, Commerce and housing,Expensing under section 179 of depreciable business property,2100.00,3000.00,2500.00,<50,-900.00,500.00,700.00,600.00,-100.00,-400.00,2600.00,3700.00,3100.00,-100.00,-1300.00, Commerce and housing,Expensing of magazine circulation expenditures,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Commerce and housing,"Reduced rates on first $10,000,000 of corporate taxable income",0.00,0.00,0.00,0.00,0.00,3600.00,4600.00,5100.00,5200.00,5200.00,3600.00,4600.00,5100.00,5200.00,5200.00, Commerce and housing,Deduction of unpaid property loss reserves for property and casualty insurance companies,0.00,0.00,0.00,0.00,0.00,1500.00,1600.00,1600.00,1600.00,1700.00,1500.00,1600.00,1600.00,1600.00,1700.00, Commerce and housing,Reduced rates of tax on dividends and long-term capital gains,57800.00,64200.00,69900.00,78600.00,86300.00,0.00,0.00,0.00,0.00,0.00,57800.00,64200.00,69900.00,78600.00,86300.00, Commerce and housing,Small life insurance company taxable income adjustment,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Commerce and housing,Special deduction for Blue Cross and Blue Shield companies,0.00,0.00,0.00,0.00,0.00,900.00,900.00,1000.00,1000.00,1000.00,900.00,900.00,1000.00,1000.00,1000.00, Commerce and housing,Deduction of certain film and television production costs,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,<50,100.00,100.00,100.00,100.00,0, 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,0.00,0.00,0.00,0.00,0.00,1800.00,1900.00,2000.00,2000.00,2100.00,1800.00,1900.00,2000.00,2000.00,2100.00, Commerce and housing,Exclusion of capital gains at death,38000.00,40500.00,43100.00,45700.00,48300.00,0.00,0.00,0.00,0.00,0.00,38000.00,40500.00,43100.00,45700.00,48300.00, Transportation,Deferral of tax on capital construction funds of shipping companies,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Transportation,Exclusion of employer-paid transportation benefits,4000.00,4200.00,4300.00,4400.00,4500.00,0.00,0.00,0.00,0.00,0.00,4000.00,4200.00,4300.00,4400.00,4500.00, Transportation,Provide a 50-percent tax credit for certain expenditures for maintaining railroad tracks,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, Income security,Additional standard deduction for the blind and the elderly,1800.00,1800.00,1700.00,1800.00,1900.00,0.00,0.00,0.00,0.00,0.00,1800.00,1800.00,1700.00,1800.00,1900.00, Income security,Deduction for casualty and theft losses,200.00,200.00,200.00,200.00,200.00,0.00,0.00,0.00,0.00,0.00,200.00,200.00,200.00,200.00,200.00, Income security,Earned income credit (EIC),39000.00,39000.00,38800.00,39000.00,39300.00,0.00,0.00,0.00,0.00,0.00,39000.00,39000.00,38800.00,39000.00,39300.00,"Tax expenditure estimates includes refundable amounts, amounts used to offset income taxes, and amounts used to offset other taxes. The amount of refundable child tax credit and earned income tax credit used to offset taxes other than income tax or paid out as refunds is: $51.5 billion in 2005, $51.9 billion in 2006, $51.0 billion in 2007, $50.6 billion in 2008, and $50.7 billion in 2009." Income security,Employer plans,102800.00,107900.00,113300.00,118900.00,124800.00,0.00,0.00,0.00,0.00,0.00,102800.00,107900.00,113300.00,118900.00,124800.00, Income security,Exclusion of damages on account of personal physical injuries or physical sickness,1400.00,1400.00,1500.00,1500.00,1500.00,0.00,0.00,0.00,0.00,0.00,1400.00,1400.00,1500.00,1500.00,1500.00, Income security,Exclusion of cash public assistance benefits,2500.00,2600.00,2700.00,2700.00,2800.00,0.00,0.00,0.00,0.00,0.00,2500.00,2600.00,2700.00,2700.00,2800.00, Income security,Exclusion of special benefits for disabled coal miners,100.00,100.00,100.00,<50,<50,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,0.00,0.00, Income security,Exclusion of workers' compensation benefits (disability and survivors payments),3900.00,4100.00,4300.00,4500.00,4700.00,0.00,0.00,0.00,0.00,0.00,3900.00,4100.00,4300.00,4500.00,4700.00, Income security,Individual retirement plans,11600.00,14800.00,16300.00,18000.00,19500.00,0.00,0.00,0.00,0.00,0.00,11600.00,14800.00,16300.00,18000.00,19500.00, Income security,Tax credit for certain individuals for elective deferrals and IRA contributions,1700.00,1600.00,500.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1700.00,1600.00,500.00,0.00,0.00, Income security,Premiums on accident and disability insurance,2500.00,2600.00,2700.00,2800.00,2900.00,0.00,0.00,0.00,0.00,0.00,2500.00,2600.00,2700.00,2800.00,2900.00, Income security,Premiums on group term life insurance,2500.00,2500.00,2600.00,2600.00,2700.00,0.00,0.00,0.00,0.00,0.00,2500.00,2500.00,2600.00,2600.00,2700.00, Income security,Keogh plans,8300.00,9100.00,10800.00,11500.00,11400.00,0.00,0.00,0.00,0.00,0.00,8300.00,9100.00,10800.00,11500.00,11400.00, Income security,Tax credit for new retirement plan expenses of small businesses,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Income security,Tax credit for the elderly and disabled,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, "General science, space, and technology",Tax credit for qualified research expenditures,100.00,100.00,<50,<50,<50,4800.00,3000.00,1500.00,1000.00,400.00,4900.00,3100.00,1500.00,1000.00,400.00, "General science, space, and technology",Expensing of research and experimental expenditures,100.00,100.00,100.00,100.00,100.00,4000.00,5500.00,6300.00,6400.00,6300.00,4100.00,5600.00,6400.00,6500.00,6400.00, International affairs,Deferral of active income of controlled foreign corporations,0.00,0.00,0.00,0.00,0.00,3200.00,3400.00,5800.00,6400.00,7000.00,3200.00,3400.00,5800.00,6400.00,7000.00, International affairs,Deferral of certain active financing income,0.00,0.00,0.00,0.00,0.00,1000.00,1100.00,1700.00,0.00,0.00,1000.00,1100.00,1700.00,0.00,0.00, International affairs,Exclusion of certain allowances for Federal employees abroad,500.00,600.00,600.00,700.00,700.00,0.00,0.00,0.00,0.00,0.00,500.00,600.00,600.00,700.00,700.00, International affairs,Exclusion of income earned abroad by US citizens,3600.00,3800.00,4000.00,4200.00,4400.00,0.00,0.00,0.00,0.00,0.00,3600.00,3800.00,4000.00,4200.00,4400.00, International affairs,Exclusion of extraterritorial income,100.00,100.00,<50,<50,<50,3100.00,3900.00,1900.00,100.00,100.00,3200.00,4000.00,1900.00,100.00,100.00, International affairs,Inventory property sales source rule exception,0.00,0.00,0.00,0.00,0.00,5900.00,6200.00,6400.00,6300.00,6100.00,5900.00,6200.00,6400.00,6300.00,6100.00, 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,2900.00,2900.00,3000.00,3100.00,3100.00,0.00,0.00,0.00,0.00,0.00,2900.00,2900.00,3000.00,3100.00,3100.00, National Defense,Exclusion of military disablity benefits,100.00,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00, Agriculture,Cash accounting for agriculture,500.00,600.00,600.00,600.00,600.00,100.00,100.00,100.00,100.00,100.00,600.00,700.00,700.00,700.00,700.00, Agriculture,Exclusion of cost-sharing payments,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Agriculture,Expensing of fertilizer and soil conditioner costs,100.00,<50,<50,<50,<50,<50,<50,<50,<50,<50,100.00,0,0,0,0, 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,100.00,100.00,<50,<50,>-50,<50,<50,<50,<50,>-50,100.00,100.00,0,0,0, Agriculture,Five-year carryback period for net operating losses attributable to farming,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Agriculture,Income averaging for farmers 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,Wage credit for Indian reservation employment,<50,<50,<50,<50,0.00,100.00,<50,<50,<50,0.00,100.00,0,0,0,0.00, Community and regional development,District of Columbia tax incentives,100.00,100.00,<50,100.00,100.00,<50,<50,<50,<50,<50,100.00,100.00,0,100.00,100.00, Community and regional development,Empowerment zone tax incentives,400.00,400.00,500.00,500.00,500.00,300.00,400.00,400.00,400.00,500.00,700.00,800.00,900.00,900.00,1000.00, Community and regional development,Renewal community tax incentives,300.00,400.00,400.00,500.00,500.00,200.00,200.00,200.00,300.00,300.00,500.00,600.00,600.00,800.00,800.00, Community and regional development,"Exclusion of interest on State and local government bonds for private airports, docks, and mass-commuting facilities",600.00,700.00,700.00,700.00,800.00,300.00,300.00,300.00,300.00,300.00,900.00,1000.00,1000.00,1000.00,1100.00, Community and regional development,Exclusion of interest on State and local government bonds for qualified green building and sustainable design projects,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Community and regional development,"Expensing of environmental remediation costs (""brownfields'')",100.00,<50,>-50,>-50,>-50,100.00,<50,>-50,>-50,>-50,200.00,0,0,0,0, Community and regional development,"Tax credit for rehabilitation of structures, other than historic structures",<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Community and regional development,New markets tax credit,200.00,300.00,400.00,500.00,400.00,200.00,200.00,300.00,400.00,300.00,400.00,500.00,700.00,900.00,700.00, Community and regional development,New York City Liberty Zone tax incentives,300.00,400.00,300.00,200.00,200.00,300.00,400.00,100.00,0.00,0.00,600.00,800.00,400.00,200.00,200.00, Natural resources and environment,"Excess of percentage over cost depletion, nonfuel minerals",100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,200.00,200.00,200.00,200.00,200.00, Natural resources and environment,Exclusion of contributions in aid of construction for water and sewer utilities,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Natural resources and environment,"Exclusion of interest on State and local government sewage, water, and hazardous waste facilities bonds",500.00,500.00,600.00,600.00,600.00,200.00,200.00,200.00,200.00,200.00,700.00,700.00,800.00,800.00,800.00, Natural resources and environment,"Expensing of exploration and development costs, nonfuel minerals",<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Natural resources and environment,Expensing and amortization 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,Special rules for mining reclamation reserves,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Natural resources and environment,Special tax rate for nuclear decommissioning reserve fund,0.00,0.00,0.00,0.00,0.00,400.00,500.00,600.00,700.00,800.00,400.00,500.00,600.00,700.00,800.00, "Education, training, employment, and social services",Adoption credit and employee adoption benefits exclusion,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",Tax credit for children under age 17,46600.00,46500.00,46400.00,46400.00,45800.00,0.00,0.00,0.00,0.00,0.00,46600.00,46500.00,46400.00,46400.00,45800.00,"Tax expenditure estimate includes refundable amounts, amounts used to offset income taxes, and amounts used to offset other taxes. The amount of refundable child tax credit and earned income tax credit used to offset taxes other than income tax or paid out as refunds is : $51.5 billion in 2005, $51.9 billion in 2006, $51.0 billion in 2007, $50.6 billion in 2008, and $50.7 billion in 2009." "Education, training, employment, and social services",Tax credit for child and dependent care expenses,3000.00,2200.00,1900.00,1800.00,1700.00,0.00,0.00,0.00,0.00,0.00,3000.00,2200.00,1900.00,1800.00,1700.00, "Education, training, employment, and social services",Tax credit for disabled access expenditures,100.00,100.00,100.00,100.00,100.00,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00, "Education, training, employment, and social services",Tax credit for holders of qualified zone academy bonds,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, "Education, training, employment, and social services",Deduction for charitable contributions to educational institutions,4900.00,5400.00,5900.00,6300.00,6900.00,800.00,900.00,900.00,900.00,1000.00,5700.00,6300.00,6800.00,7200.00,7900.00, "Education, training, employment, and social services","Deduction for charitable contributions, other than for education and health",26000.00,29400.00,31900.00,34200.00,37700.00,1800.00,1900.00,2000.00,2100.00,2100.00,27800.00,31300.00,33900.00,36300.00,39800.00, "Education, training, employment, and social services",Deduction for interest on student loans,800.00,900.00,900.00,900.00,1000.00,0.00,0.00,0.00,0.00,0.00,800.00,900.00,900.00,900.00,1000.00, "Education, training, employment, and social services",Deduction for higher education expenses,2800.00,700.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,2800.00,700.00,0.00,0.00,0.00, "Education, training, employment, and social services",Deferral of taxation on spread on acquisition of stock under incentive stock option plans and employee stock purchase plans,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,Tax expenditure estimate does not include offsetting denial of corporate deduction for qualified stock option compensation. "Education, training, employment, and social services",Exclusion of income attributable to the discharge of certain student loan debt and NHSC Educational Loan repayments,<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 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",Exclusion of employer-provided child care,1000.00,1100.00,1100.00,1200.00,1300.00,0.00,0.00,0.00,0.00,0.00,1000.00,1100.00,1100.00,1200.00,1300.00, "Education, training, employment, and social services",Tax credit for employer-provided dependent care,<50,<50,<50,<50,<50,100.00,100.00,200.00,200.00,200.00,100.00,100.00,200.00,200.00,200.00, "Education, training, employment, and social services",Exclusion of benefits provided under cafeteria plans,23600.00,24900.00,26600.00,28600.00,30700.00,0.00,0.00,0.00,0.00,0.00,23600.00,24900.00,26600.00,28600.00,30700.00,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,600.00,600.00,600.00,700.00,700.00,0.00,0.00,0.00,0.00,0.00,600.00,600.00,600.00,700.00,700.00, "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),900.00,900.00,900.00,900.00,1000.00,0.00,0.00,0.00,0.00,0.00,900.00,900.00,900.00,900.00,1000.00, "Education, training, employment, and social services",Exclusion of employer-provided education assistance benefits,800.00,800.00,900.00,900.00,900.00,0.00,0.00,0.00,0.00,0.00,800.00,800.00,900.00,900.00,900.00, "Education, training, employment, and social services",Exclusion of income earned by voluntary employees' beneficiary associations,3100.00,3300.00,3400.00,3500.00,3700.00,0.00,0.00,0.00,0.00,0.00,3100.00,3300.00,3400.00,3500.00,3700.00, "Education, training, employment, and social services",Exclusion of interest on State and local government bonds for private nonprofit and qualified public educational facilities,800.00,900.00,900.00,900.00,1000.00,300.00,300.00,300.00,400.00,400.00,1100.00,1200.00,1200.00,1300.00,1400.00, "Education, training, employment, and social services",Exclusion of interest on educational savings bonds,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Exclusion of interest on State and local government student loan bonds,300.00,300.00,300.00,300.00,400.00,100.00,100.00,100.00,100.00,100.00,400.00,400.00,400.00,400.00,500.00, "Education, training, employment, and social services",Exclusion of miscellaneous fringe benefits,6400.00,6600.00,6800.00,7000.00,7300.00,0.00,0.00,0.00,0.00,0.00,6400.00,6600.00,6800.00,7000.00,7300.00, "Education, training, employment, and social services",Exclusion of housing allowances for ministers,500.00,500.00,500.00,500.00,600.00,0.00,0.00,0.00,0.00,0.00,500.00,500.00,500.00,500.00,600.00, "Education, training, employment, and social services",Exclusion of scholarship and fellowship income,1400.00,1500.00,1500.00,1600.00,1600.00,0.00,0.00,0.00,0.00,0.00,1400.00,1500.00,1500.00,1600.00,1600.00, "Education, training, employment, and social services",Parental personal exemption for students age 19 to 23,1100.00,500.00,300.00,200.00,200.00,0.00,0.00,0.00,0.00,0.00,1100.00,500.00,300.00,200.00,200.00, "Education, training, employment, and social services",Exclusion of earnings of qualified tuition programs,500.00,600.00,700.00,800.00,900.00,0.00,0.00,0.00,0.00,0.00,500.00,600.00,700.00,800.00,900.00, "Education, training, employment, and social services",Above-the-line deduction for teacher classroom expenses,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, "Education, training, employment, and social services",Special tax provisions for employee stock ownership plans (ESOPs),300.00,300.00,300.00,300.00,300.00,800.00,900.00,900.00,900.00,900.00,1100.00,1200.00,1200.00,1200.00,1200.00, "Education, training, employment, and social services",Tax credits for tuition for post-secondary education,5200.00,5300.00,5300.00,5400.00,5400.00,0.00,0.00,0.00,0.00,0.00,5200.00,5300.00,5300.00,5400.00,5400.00, "Education, training, employment, and social services",Welfare-to-work tax credit,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, "Education, training, employment, and social services",Work opportunity tax credit,100.00,<50,<50,<50,<50,200.00,200.00,100.00,<50,<50,300.00,200.00,100.00,0,0, Health,Deduction for charitable contributions to health organizations,3300.00,3700.00,4100.00,4300.00,4800.00,900.00,1000.00,1000.00,1000.00,1100.00,4200.00,4700.00,5100.00,5300.00,5900.00, Health,Deduction for medical expenses and long-term care expenses,7700.00,8200.00,8900.00,9500.00,9900.00,0.00,0.00,0.00,0.00,0.00,7700.00,8200.00,8900.00,9500.00,9900.00, Health,"Exclusion of employer contributions for health care, health insurance premiums, and long-term care insurance premiums",78600.00,91200.00,100200.00,107800.00,116000.00,0.00,0.00,0.00,0.00,0.00,78600.00,91200.00,100200.00,107800.00,116000.00,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,1300.00,1300.00,1400.00,1400.00,1500.00,500.00,500.00,500.00,600.00,600.00,1800.00,1800.00,1900.00,2000.00,2100.00, Health,"Exclusion of medical care and CHAMPUS/TRICARE medical insurance for military dependents, retirees, and retiree dependents",1600.00,1600.00,1700.00,1700.00,1700.00,0.00,0.00,0.00,0.00,0.00,1600.00,1600.00,1700.00,1700.00,1700.00, Health,Health savings accounts,400.00,500.00,500.00,600.00,700.00,0.00,0.00,0.00,0.00,0.00,400.00,500.00,500.00,600.00,700.00, Health,Deduction for health insurance premiums and long-term care insurance premiums by the self-employed,3200.00,3800.00,4200.00,4500.00,5000.00,0.00,0.00,0.00,0.00,0.00,3200.00,3800.00,4200.00,4500.00,5000.00, Health,Tax credit for purchase of health insurance by certain displaced persons,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, Health,Tax credit for orphan drug research,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, Health,Exclusion of workers' compensation benefits (medical benefits),5200.00,5500.00,5700.00,6000.00,6300.00,0.00,0.00,0.00,0.00,0.00,5200.00,5500.00,5700.00,6000.00,6300.00, Interest,Deferral of interest on savings bonds,1100.00,1100.00,1100.00,1100.00,1100.00,0.00,0.00,0.00,0.00,0.00,1100.00,1100.00,1100.00,1100.00,1100.00, General purpose fiscal assistance,"Deduction of nonbusiness State and local government income, sales, and personal property taxes",46200.00,36800.00,33900.00,33700.00,35200.00,0.00,0.00,0.00,0.00,0.00,46200.00,36800.00,33900.00,33700.00,35200.00, General purpose fiscal assistance,Exclusion of interest on public purpose State and local government debt,19100.00,19300.00,19700.00,20100.00,20500.00,7400.00,7500.00,7600.00,7800.00,8000.00,26500.00,26800.00,27300.00,27900.00,28500.00, General purpose fiscal assistance,"Tax credit for Puerto Rico and possession income, and Puerto Rico economic activity",0.00,0.00,0.00,0.00,0.00,1200.00,300.00,0.00,0.00,0.00,1200.00,300.00,0.00,0.00,0.00, Veterans benefits and services,Exclusion of veterans' readjustment benefits,200.00,200.00,200.00,200.00,300.00,0.00,0.00,0.00,0.00,0.00,200.00,200.00,200.00,200.00,300.00, Veterans benefits and services,Exclusion of interest on State and local government bonds for veterans' housing,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Veterans benefits and services,Exclusion of veterans' disability compensation,3400.00,3500.00,3500.00,3600.00,3600.00,0.00,0.00,0.00,0.00,0.00,3400.00,3500.00,3500.00,3600.00,3600.00, 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 certain social security and railroad retirement benefits,22300.00,22300.00,22800.00,23500.00,24400.00,0.00,0.00,0.00,0.00,0.00,22300.00,22300.00,22800.00,23500.00,24400.00, Medicare,Exclusion of certain subsidies to employers who maintain prescription drug plans for Medicare,0.00,0.00,0.00,0.00,0.00,0.00,1200.00,1700.00,1900.00,2100.00,0.00,1200.00,1700.00,1900.00,2100.00, Medicare,Hospital insurance (Part A),16400.00,18100.00,19700.00,21400.00,23900.00,0.00,0.00,0.00,0.00,0.00,16400.00,18100.00,19700.00,21400.00,23900.00, Medicare,Prescription drug insurance (Part D),0.00,4300.00,7200.00,8400.00,9800.00,0.00,0.00,0.00,0.00,0.00,0.00,4300.00,7200.00,8400.00,9800.00, Medicare,Supplementary medical insurance (Part B),10900.00,11800.00,12800.00,13900.00,15700.00,0.00,0.00,0.00,0.00,0.00,10900.00,11800.00,12800.00,13900.00,15700.00,