"Source: JCT. ""JCS-2-08: Estimates Of Federal Tax Expenditures For Fiscal Years 2008-2012.""" "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,2008 Indv,2009 Indv,2010 Indv,2011 Indv,2012 Indv,2008 Corp,2009 Corp,2010 Corp,2011 Corp,2012 Corp,2008 Total,2009 Total,2010 Total,2011 Total,2012 Total,Notes Energy,10-year MACRS for smart electric distribution property,100.00,<50,<50,<50,<50,<50,<50,<50,<50,<50,100.00,0,0,0,0, Energy,15-year MACRS for certain electric transmission property,<50,<50,<50,<50,<50,<50,100.00,100.00,200.00,200.00,0,100.00,100.00,200.00,200.00, Energy,Credits for alcohol fuels,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,<50,0.00,100.00,100.00,100.00,0.00,0.00,"In addition, the credit from excise tax for alcohol fuels results in a reduction in excise tax receipts, net of income tax effect, of $13.6 billion over the fiscal years 2008 through 2012." Energy,Deduction for expenditures on energy-efficient commercial building property,<50,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,0,100.00,100.00,100.00,100.00, Energy,Credit for producing fuels from a non-conventional source,<50,<50,<50,<50,<50,100.00,100.00,<50,<50,<50,100.00,100.00,0,0,0, Energy,Amortization of air pollution control facilities,<50,<50,<50,<50,<50,100.00,100.00,100.00,200.00,200.00,100.00,100.00,100.00,200.00,200.00, Energy,Amortization of geological and geophysical expenditures associated with oil and gas exploration,<50,100.00,100.00,100.00,100.00,100.00,200.00,200.00,200.00,200.00,100.00,300.00,300.00,300.00,300.00, Energy,New energy efficient home credit,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Energy,Credit for energy efficiency improvements to existing homes,800.00,300.00,1000.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,800.00,300.00,1000.00,0.00,0.00, Energy,Credit for the production of energy-efficient appliances,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,<50,0.00,100.00,100.00,100.00,0.00,0.00, Energy,Credit for holders of clean renewable energy bonds,<50,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,0,100.00,100.00,100.00,100.00, Energy,Credits for investments in clean coal facilities,0.00,0.00,0.00,0.00,0.00,200.00,200.00,200.00,100.00,100.00,200.00,200.00,200.00,100.00,100.00, Energy,Residential energy efficient property credit,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Energy,Eight-year inclusion from sale of electric transmission assets to independent utilities,<50,<50,<50,<50,<50,300.00,200.00,<50,-100.00,-100.00,300.00,200.00,0,-100.00,-100.00, Energy,Fuel cells,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Geothermal,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Microturbines,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Energy,Solar,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Indian coal,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Energy,Refined coal,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Energy,Closed-loop biomass,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Energy,Geothermal,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Energy,Municipal solid waste,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Energy,Open-loop biomass,<50,<50,<50,<50,<50,300.00,400.00,300.00,200.00,200.00,300.00,400.00,300.00,200.00,200.00, Energy,Qualified hydropower,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Energy,Small irrigation power,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Energy,Solar (limited to facilities placed in service before 1/1/06),0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Energy,Wind,<50,<50,<50,<50,<50,600.00,800.00,900.00,900.00,900.00,600.00,800.00,900.00,900.00,900.00, Energy,Credit for enhanced oil recovery costs,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Exceptions for publicly traded partnership with qualified income derived from certain energy-related activities,400.00,400.00,500.00,600.00,600.00,0.00,0.00,0.00,0.00,0.00,400.00,400.00,500.00,600.00,600.00, Energy,Oil and gas,<50,<50,<50,<50,<50,1300.00,1400.00,1400.00,1400.00,1400.00,1300.00,1400.00,1400.00,1400.00,1400.00, Energy,Other fuels,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Energy,Exclusion of interest on State and local government qualified private activity bonds for energy production facilities,100.00,100.00,100.00,100.00,100.00,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00, Energy,Exclusion of energy conservation subsidies provided by public utilities,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Energy,Oil and gas,<50,<50,<50,<50,<50,2100.00,3000.00,1700.00,400.00,400.00,2100.00,3000.00,1700.00,400.00,400.00, Energy,Other fuels,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,"Five-year MACRS for certain energy property (solar, wind, etc)",<50,<50,<50,<50,<50,200.00,100.00,100.00,100.00,100.00,200.00,100.00,100.00,100.00,100.00, Energy,15-year MACRS for natural gas distribution line,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Energy,Credit for holder of qualified energy conservation bonds,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Credit for clean-fuel vehicle refueling property,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Credits for alternative technology vehicles,200.00,200.00,200.00,<50,<50,100.00,<50,<50,<50,<50,300.00,200.00,200.00,0,0, Energy,Hybrid vehicles,200.00,200.00,200.00,100.00,<50,<50,<50,<50,<50,<50,200.00,200.00,200.00,100.00,0, Energy,Other alternative fuel vehicles,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Energy,Election to expense 50 percent of qualified property used to refine liquid fuels,<50,<50,<50,<50,<50,400.00,1100.00,900.00,800.00,600.00,400.00,1100.00,900.00,800.00,600.00, Commerce and housing,Retail motor fuels outlets,100.00,200.00,200.00,100.00,100.00,100.00,200.00,100.00,100.00,100.00,200.00,400.00,300.00,200.00,200.00, Commerce and housing,Depreciation of buildings other than rental housing in excess of alternative depreciation system,700.00,1400.00,1400.00,900.00,900.00,900.00,1700.00,1700.00,1100.00,1100.00,1600.00,3100.00,3100.00,2000.00,2000.00,"This tax expenditure can be found in ""Major Provisions Not Classified as Tax Subsidies"" on page 69 in the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012." Commerce and housing,Depreciation of equipment in excess of the alternative depreciation system,6900.00,4400.00,1300.00,2900.00,3900.00,32600.00,20700.00,6300.00,13500.00,18600.00,39500.00,25100.00,7600.00,16400.00,22500.00,"This tax expenditure can be found in ""Major Provisions Not Classified as Tax Subsidies"" on page 69 in the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012." Commerce and housing,Depreciation of rental housing in excess of alternative depreciation system,3800.00,4100.00,4800.00,4900.00,4800.00,400.00,500.00,500.00,500.00,500.00,4200.00,4600.00,5300.00,5400.00,5300.00,"This tax expenditure can be found in ""Major Provisions Not Classified as Tax Subsidies"" on page 69 in the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012." Commerce and housing,Amortization of business startup costs,800.00,900.00,900.00,1000.00,1000.00,<50,<50,<50,<50,<50,800.00,900.00,900.00,1000.00,1000.00, Commerce and housing,Reduced tax rate on small business stock gains,500.00,500.00,500.00,500.00,400.00,0.00,0.00,0.00,0.00,0.00,500.00,500.00,500.00,500.00,400.00, Commerce and housing,Exclusion of capital gains on sales of principal residences,16800.00,15800.00,16900.00,19300.00,20900.00,0.00,0.00,0.00,0.00,0.00,16800.00,15800.00,16900.00,19300.00,20900.00, Commerce and housing,Carryover basis of capital gains on gifts,2500.00,1800.00,14300.00,14600.00,3500.00,0.00,0.00,0.00,0.00,0.00,2500.00,1800.00,14300.00,14600.00,3500.00, Commerce and housing,"Cash accounting, other than agriculture",900.00,900.00,1000.00,1000.00,1100.00,<50,<50,<50,<50,<50,900.00,900.00,1000.00,1000.00,1100.00, Commerce and housing,Completed contract rules,<50,<50,<50,<50,<50,500.00,500.00,600.00,600.00,700.00,500.00,500.00,600.00,600.00,700.00, Commerce and housing,Credit for employer-paid FICA taxes on tips,200.00,200.00,200.00,200.00,200.00,300.00,300.00,300.00,300.00,400.00,500.00,500.00,500.00,500.00,600.00, Commerce and housing,First-time homebuyer credit,300.00,13600.00,-500.00,-1900.00,-1700.00,0.00,0.00,0.00,0.00,0.00,300.00,13600.00,-500.00,-1900.00,-1700.00,"Includes both refundable and nonrefundable amounts. The refundable amount can be found in the 'Tax Transfers' table on page 50 in the Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012." Commerce and housing,Credit for low-income housing,600.00,600.00,700.00,700.00,700.00,4800.00,5100.00,5500.00,5900.00,6300.00,5400.00,5700.00,6200.00,6600.00,7000.00, Commerce and housing,Credit for rehabilitation of historic structures,100.00,100.00,100.00,200.00,200.00,300.00,300.00,300.00,400.00,400.00,400.00,400.00,400.00,600.00,600.00, Commerce and housing,"Credit for rehabilitation of structures, other than historic structures",100.00,100.00,200.00,200.00,200.00,<50,<50,<50,1000.00,1000.00,100.00,100.00,200.00,1200.00,1200.00, Commerce and housing,Credit for the cost of carrying tax-paid distilled spirits in wholesale inventories,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Commerce and housing,Deduction for mortgage interest on owner-occupied residences,67000.00,80100.00,89400.00,99800.00,107300.00,0.00,0.00,0.00,0.00,0.00,67000.00,80100.00,89400.00,99800.00,107300.00, Commerce and housing,Deduction for property taxes on real property,24600.00,15900.00,13400.00,26600.00,31600.00,0.00,0.00,0.00,0.00,0.00,24600.00,15900.00,13400.00,26600.00,31600.00, Commerce and housing,Deduction for premiums for qualified mortgage insurance,<50,100.00,200.00,200.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,100.00,200.00,200.00,0.00, Commerce and housing,Deduction for income attributable to domestic production activities,1800.00,2000.00,2700.00,3500.00,3900.00,5500.00,6000.00,7300.00,8600.00,9400.00,7300.00,8000.00,10000.00,12100.00,13300.00, Commerce and housing,Deferral of gain on like-kind exchanges,1100.00,1100.00,1200.00,1100.00,1100.00,3000.00,3000.00,3100.00,3200.00,3300.00,4100.00,4100.00,4300.00,4300.00,4400.00, Commerce and housing,Deferral of gain on non-dealer installment sales,500.00,500.00,600.00,700.00,700.00,1100.00,1200.00,1300.00,1400.00,1500.00,1600.00,1700.00,1900.00,2100.00,2200.00, Commerce and housing,Exclusion of income attributable to the discharge of principal residence acquisition indebtedness,200.00,300.00,200.00,200.00,100.00,0.00,0.00,0.00,0.00,0.00,200.00,300.00,200.00,200.00,100.00, Commerce and housing,Distributions in redemption of stock to pay death taxes,300.00,300.00,300.00,<50,500.00,0.00,0.00,0.00,0.00,0.00,300.00,300.00,300.00,0.00,500.00, Commerce and housing,Exemptions from imputed interest rules,500.00,500.00,500.00,500.00,600.00,<50,<50,<50,<50,<50,500.00,500.00,500.00,500.00,600.00, Commerce and housing,Exclusion of gain or loss on sale or exchange of brownfield property,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Commerce and housing,Exclusion of investment income on life insurance and annuity contracts,26800.00,27500.00,28200.00,28900.00,29700.00,2600.00,2700.00,2700.00,2800.00,2900.00,29400.00,30200.00,30900.00,31700.00,32600.00, Commerce and housing,Exclusion of interest on State and local government qualified private activity bonds for owner-occupied housing,900.00,900.00,1000.00,1100.00,1200.00,400.00,400.00,400.00,400.00,500.00,1300.00,1300.00,1400.00,1500.00,1700.00, Commerce and housing,Exclusion of interest on State and local government qualified private activity bonds for rental housing,600.00,600.00,600.00,700.00,700.00,200.00,200.00,200.00,300.00,300.00,800.00,800.00,800.00,1000.00,1000.00, Commerce and housing,Exclusion of interest on State and local government small-issue qualified private activity bonds,300.00,300.00,300.00,400.00,400.00,100.00,100.00,100.00,100.00,200.00,400.00,400.00,400.00,500.00,600.00, Commerce and housing,Exclusion of interest on State and local qualified private activity bonds for green buildings and sustainable design projects,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Commerce and housing,Exemption of credit union income,0.00,0.00,0.00,0.00,0.00,1400.00,1500.00,1600.00,1700.00,1800.00,1400.00,1500.00,1600.00,1700.00,1800.00, Commerce and housing,Expensing under section 179 of depreciable business property,4400.00,4100.00,2000.00,-500.00,-5800.00,1000.00,1000.00,500.00,-100.00,-1400.00,5400.00,5100.00,2500.00,-600.00,-7200.00, Commerce and housing,Expensing of costs to remove architectural and transportation barriers to the handicapped and elderly,100.00,100.00,100.00,100.00,100.00,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00, Commerce and housing,Expensing of magazine circulation expenditures,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Commerce and housing,"Reduced rates on first $10,000,000 of corporate taxable income",<50,<50,<50,<50,<50,3300.00,3300.00,3200.00,3200.00,3200.00,3300.00,3300.00,3200.00,3200.00,3200.00, Commerce and housing,60-40 rule for gain or loss from section 1256 contracts,2200.00,2100.00,2400.00,1800.00,1900.00,100.00,100.00,100.00,100.00,100.00,2300.00,2200.00,2500.00,1900.00,2000.00, Commerce and housing,Increased standard deduction for real property taxes,900.00,2500.00,400.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,900.00,2500.00,400.00,0.00,0.00, Commerce and housing,Interest rate and discounting period assumptions for reserves of property and casualty insurance companies,0.00,0.00,0.00,0.00,0.00,600.00,600.00,700.00,700.00,700.00,600.00,600.00,700.00,700.00,700.00, Commerce and housing,Inventory methods and valuation: Last in first out,500.00,500.00,500.00,600.00,600.00,3500.00,3700.00,3900.00,4100.00,4300.00,4000.00,4200.00,4400.00,4700.00,4900.00, Commerce and housing,Inventory methods and valuation: Lower of cost or market,600.00,100.00,100.00,100.00,100.00,2200.00,300.00,400.00,400.00,500.00,2800.00,400.00,500.00,500.00,600.00, Commerce and housing,Inventory methods and valuation: Specific identification for homogeneous products,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Commerce and housing,Investment recovery period for 15-year property: Leasehold improvement property,500.00,1200.00,1200.00,700.00,700.00,400.00,1000.00,1000.00,600.00,500.00,900.00,2200.00,2200.00,1300.00,1200.00, Commerce and housing,Investment recovery period for 15-year property: Restaurant property,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,200.00,200.00,200.00,200.00,200.00, Commerce and housing,Investment recovery period for 15-year property: Retail improvements,<50,<50,<50,100.00,100.00,<50,<50,<50,100.00,100.00,0,0,0,200.00,200.00, Commerce and housing,Net alternative minimum tax attributable to depreciation adjustment and net operating loss limitation,-100.00,-100.00,-100.00,-100.00,-100.00,-700.00,-700.00,-600.00,-600.00,-600.00,-800.00,-800.00,-700.00,-700.00,-700.00,This is a negative tax expenditure for the 2008-2012 period. Commerce and housing,Ordinary gain or loss treatment for sale or exchange of Fannie Mae and Freddie Mac preferred stock by certain financial institutions,0.00,100.00,<50,<50,<50,0.00,2600.00,400.00,200.00,100.00,0.00,2700.00,400.00,200.00,100.00, Commerce and housing,15-percent proration for property and casualty insurance companies,0.00,0.00,0.00,0.00,0.00,300.00,300.00,300.00,400.00,400.00,300.00,300.00,300.00,400.00,400.00, Commerce and housing,Refundable research tax credits,0.00,0.00,0.00,0.00,0.00,<50,500.00,0.00,0.00,0.00,0.00,500.00,0.00,0.00,0.00,"Transfer is limited to research credits that would otherwise expire. This tax expenditure can be found in the 'Tax Transfers' table on page 50 in the Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012." Commerce and housing,Reduced rates of tax on dividends and long-term capital gains,150200.00,148100.00,161600.00,107500.00,100600.00,0.00,0.00,0.00,0.00,0.00,150200.00,148100.00,161600.00,107500.00,100600.00, Commerce and housing,Seven-year recovery period for motorsports entertainment complexes,<50,<50,<50,<50,<50,<50,100.00,<50,<50,<50,0,100.00,0,0,0, Commerce and housing,Small life insurance company taxable income adjustment,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Commerce and housing,Tax-exempt status and election to be taxed only on investment income for certain small property and casualty insurance companies,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Commerce and housing,Special deduction for Blue Cross and Blue Shield companies,0.00,0.00,0.00,0.00,0.00,1000.00,1000.00,1100.00,1100.00,1100.00,1000.00,1000.00,1100.00,1100.00,1100.00, Commerce and housing,Deduction for certain film and television production costs,<50,<50,>-50,>-50,>-50,200.00,200.00,>-50,>-50,>-50,200.00,200.00,0,0,0, Commerce and housing,"Special rules for magazines, 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,0.00,0.00,0.00,0.00,0.00,2000.00,2100.00,2200.00,2300.00,2400.00,2000.00,2100.00,2200.00,2300.00,2400.00, Commerce and housing,Exclusion of capital gains at death,26500.00,28300.00,30400.00,37600.00,45200.00,0.00,0.00,0.00,0.00,0.00,26500.00,28300.00,30400.00,37600.00,45200.00, 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,4000.00,4100.00,4300.00,4900.00,5200.00,0.00,0.00,0.00,0.00,0.00,4000.00,4100.00,4300.00,4900.00,5200.00, Transportation,Exclusion of interest on State and local government qualified private activity bonds for highway projects and rail-truck transfer facilities,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Transportation,Credit for certain expenditures on railroad track maintenance,0.00,0.00,0.00,0.00,0.00,100.00,100.00,<50,<50,<50,100.00,100.00,0.00,0.00,0.00, Income security,Defined contribution plans,51200.00,55200.00,68100.00,77800.00,89100.00,0.00,0.00,0.00,0.00,0.00,51200.00,55200.00,68100.00,77800.00,89100.00, Income security,Additional standard deduction for the blind and the elderly,2000.00,1900.00,1800.00,2200.00,2600.00,0.00,0.00,0.00,0.00,0.00,2000.00,1900.00,1800.00,2200.00,2600.00, Income security,Deduction for casualty and theft losses,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, Income security,Nonrefundable earned income credit,6200.00,6300.00,6400.00,7900.00,8700.00,0.00,0.00,0.00,0.00,0.00,6200.00,6300.00,6400.00,7900.00,8700.00,"The refundable amount associated with this tax expenditure can be found on page 50 in the Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012." Income security,Refundable earned income credit,42400.00,44300.00,45300.00,41700.00,41000.00,0.00,0.00,0.00,0.00,0.00,42400.00,44300.00,45300.00,41700.00,41000.00,"The nonrefundable amount associated with this tax expenditure can be found in Table 2 in the Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012. This tax expenditure can be found in the 'Tax Transfers' table on page 50 in the Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012." Income security,Defined benefit plans,42400.00,42800.00,42700.00,42600.00,42400.00,0.00,0.00,0.00,0.00,0.00,42400.00,42800.00,42700.00,42600.00,42400.00, Income security,Exclusion of damages on account of personal physical injuries or physical sickness,1500.00,1500.00,1500.00,1600.00,1600.00,0.00,0.00,0.00,0.00,0.00,1500.00,1500.00,1500.00,1600.00,1600.00, Income security,Exclusion of disaster mitigation payments,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Income security,Exclusion of cash public assistance benefits,3000.00,3000.00,3100.00,3400.00,4400.00,0.00,0.00,0.00,0.00,0.00,3000.00,3000.00,3100.00,3400.00,4400.00, Income security,Exclusion of special benefits for disabled coal miners,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Income security,Exclusion of survivor annuities paid to families of public safety officers killed in the line of duty,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, Income security,Exclusion of workers' compensation benefits (disability and survivors payments),2700.00,2700.00,2700.00,3000.00,3100.00,0.00,0.00,0.00,0.00,0.00,2700.00,2700.00,2700.00,3000.00,3100.00, Income security,Roth IRAs,2500.00,3100.00,3800.00,4900.00,6000.00,0.00,0.00,0.00,0.00,0.00,2500.00,3100.00,3800.00,4900.00,6000.00,"In prior tables, this provision was presented on a consolidated basis. " Income security,Traditional IRAs,13800.00,15600.00,17000.00,15500.00,16200.00,0.00,0.00,0.00,0.00,0.00,13800.00,15600.00,17000.00,15500.00,16200.00,"In prior tables, this provision was presented on a consolidated basis. " Income security,Credit for certain individuals for elective deferrals and IRA contributions,800.00,800.00,800.00,800.00,800.00,0.00,0.00,0.00,0.00,0.00,800.00,800.00,800.00,800.00,800.00,"In prior tables, this provision was presented on a consolidated basis. " Income security,Phase out of the personal exemption and disallowance of the personal exemption and the standard deduction against the alternative minimum tax,-11100.00,-35700.00,-64500.00,-54800.00,-44200.00,0.00,0.00,0.00,0.00,0.00,-11100.00,-35700.00,-64500.00,-54800.00,-44200.00,This is a negative tax expenditure for the 2008-2012 period. Income security,Premiums on accident and disability insurance,2900.00,3000.00,3100.00,3300.00,3500.00,0.00,0.00,0.00,0.00,0.00,2900.00,3000.00,3100.00,3300.00,3500.00, Income security,Premiums on group term life insurance,2600.00,2700.00,2700.00,2700.00,2700.00,0.00,0.00,0.00,0.00,0.00,2600.00,2700.00,2700.00,2700.00,2700.00, Income security,Recovery rebate,95000.00,20400.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,95000.00,20400.00,0.00,0.00,0.00,Includes both refundable and nonrefundable amounts. Income security,Plans covering partners and sole proprietors (sometimes referred to as ''Keogh plans''),9700.00,9800.00,13900.00,18100.00,19900.00,0.00,0.00,0.00,0.00,0.00,9700.00,9800.00,13900.00,18100.00,19900.00, "General science, space, and technology",Credit for increasing research activities,100.00,100.00,<50,<50,<50,4900.00,5600.00,3600.00,2800.00,2200.00,5000.00,5700.00,3600.00,2800.00,2200.00, "General science, space, and technology",Expensing of research and experimental expenditures,100.00,100.00,100.00,100.00,200.00,3100.00,4800.00,5600.00,6700.00,7800.00,3200.00,4900.00,5700.00,6800.00,8000.00, International affairs,Apportionment of research and development expenses for determination of foreign tax credits,0.00,0.00,0.00,0.00,0.00,300.00,300.00,300.00,300.00,400.00,300.00,300.00,300.00,300.00,400.00, International affairs,Deduction for foreign taxes instead of a credit,<50,<50,<50,<50,<50,200.00,200.00,200.00,200.00,300.00,200.00,200.00,200.00,200.00,300.00, International affairs,Deferral of active income of controlled foreign corporations,0.00,0.00,0.00,0.00,0.00,9600.00,10500.00,11300.00,12100.00,12900.00,9600.00,10500.00,11300.00,12100.00,12900.00,"This tax expenditure can be found in ""Major Provisions Not Classified as Tax Subsidies"" on page 69 in the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012." International affairs,Deferral of active financing income of controlled foreign corporations,0.00,0.00,0.00,0.00,0.00,2600.00,2900.00,1000.00,0.00,0.00,2600.00,2900.00,1000.00,0.00,0.00,"This tax expenditure can be found in ""Major Provisions Not Classified as Tax Subsidies"" on page 69 in the JCT Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012." International affairs,Exclusion of certain allowances for Federal employees abroad,900.00,900.00,1000.00,1000.00,1100.00,0.00,0.00,0.00,0.00,0.00,900.00,900.00,1000.00,1000.00,1100.00, International affairs,Exclusion of foreign earned income: Housing,800.00,900.00,900.00,1000.00,1100.00,0.00,0.00,0.00,0.00,0.00,800.00,900.00,900.00,1000.00,1100.00, International affairs,Exclusion of foreign earned income: Salary,4100.00,4300.00,4500.00,4700.00,4900.00,0.00,0.00,0.00,0.00,0.00,4100.00,4300.00,4500.00,4700.00,4900.00, International affairs,Interest expense allocation: Separate grouping of affiliated financial companies,0.00,0.00,0.00,0.00,0.00,1000.00,1100.00,1200.00,1300.00,1400.00,1000.00,1100.00,1200.00,1300.00,1400.00, International affairs,Interest expense allocation: Unavailability of symmetric worldwide method,0.00,0.00,0.00,0.00,0.00,-2200.00,-2500.00,-2700.00,-2900.00,-500.00,-2200.00,-2500.00,-2700.00,-2900.00,-500.00,This is a negative tax expenditure for the 2008-2012 period. International affairs,Inventory property sales source rule exception,0.00,0.00,0.00,0.00,0.00,6800.00,7000.00,7200.00,7400.00,7600.00,6800.00,7000.00,7200.00,7400.00,7600.00, International affairs,Special rules for interest-charge domestic international sales corporations,0.00,0.00,0.00,0.00,0.00,400.00,500.00,500.00,100.00,100.00,400.00,500.00,500.00,100.00,100.00, International affairs,Taxation of real property gains of foreign persons,>-50,>-50,>-50,>-50,>-50,>-50,>-50,>-50,>-50,>-50,0,0,0,0,0,This is a negative tax expenditure for the 2008-2012 period. International affairs,Tonnage tax,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, National Defense,Deduction for overnight-travel expenses of national guard and reserve members,<50,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00, National Defense,Exclusion of benefits and allowances to armed forces personnel,3600.00,3900.00,4100.00,4400.00,4500.00,0.00,0.00,0.00,0.00,0.00,3600.00,3900.00,4100.00,4400.00,4500.00, National Defense,Exclusion of combat pay,1400.00,1300.00,1100.00,900.00,900.00,0.00,0.00,0.00,0.00,0.00,1400.00,1300.00,1100.00,900.00,900.00, National Defense,Exclusion of military disability benefits,200.00,200.00,200.00,200.00,200.00,0.00,0.00,0.00,0.00,0.00,200.00,200.00,200.00,200.00,200.00, Agriculture,Exclusion of cost-sharing payments,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Agriculture,Expensing by farmers for fertilizer and soil conditioner costs,200.00,100.00,100.00,100.00,100.00,<50,<50,<50,<50,<50,200.00,100.00,100.00,100.00,100.00, 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,100.00,100.00,100.00,100.00,100.00,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00, Agriculture,Five-year carryback period for net operating losses attributable to farming,<50,100.00,100.00,100.00,100.00,<50,100.00,100.00,100.00,100.00,0,200.00,200.00,200.00,200.00, Agriculture,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,Accelerated depreciation for business property on Indian reservations,100.00,100.00,<50,-100.00,-100.00,200.00,200.00,100.00,-100.00,-200.00,300.00,300.00,100.00,-200.00,-300.00, Community and regional development,Credit for Indian reservation employment,<50,<50,<50,0.00,0.00,<50,<50,<50,0.00,0.00,0,0,0,0.00,0.00, Community and regional development,Gulf opportunity zone,1300.00,600.00,400.00,300.00,200.00,300.00,<50,100.00,<50,<50,1600.00,600.00,500.00,300.00,200.00, Community and regional development,Kansas disaster relief,<50,<50,<50,<50,<50,0.00,<50,<50,<50,<50,0.00,0,0,0,0, Community and regional development,Katrina emergency act,100.00,<50,<50,<50,<50,100.00,<50,<50,<50,<50,200.00,0,0,0,0, Community and regional development,Midwest disaster relief,0.00,900.00,100.00,100.00,100.00,0.00,300.00,200.00,200.00,300.00,0.00,1200.00,300.00,300.00,400.00, Community and regional development,National disaster relief,0.00,1200.00,800.00,500.00,100.00,0.00,800.00,1100.00,700.00,200.00,0.00,2000.00,1900.00,1200.00,300.00, Community and regional development,District of Columbia tax incentives,100.00,200.00,100.00,100.00,100.00,<50,100.00,<50,<50,<50,100.00,300.00,100.00,100.00,100.00, Community and regional development,Empowerment zone tax incentives,400.00,400.00,200.00,100.00,100.00,400.00,400.00,200.00,<50,<50,800.00,800.00,400.00,100.00,100.00, Community and regional development,Renewal community tax incentives,400.00,300.00,100.00,100.00,100.00,300.00,200.00,100.00,100.00,100.00,700.00,500.00,200.00,200.00,200.00, Community and regional development,Renewal community tax incentives,400.00,300.00,100.00,100.00,100.00,300.00,200.00,100.00,100.00,100.00,700.00,500.00,200.00,200.00,200.00, Community and regional development,"Exclusion of interest on State and local government qualified private activity bonds for private airports, docks, and mass-commuting facilities",700.00,700.00,700.00,800.00,900.00,300.00,300.00,300.00,300.00,300.00,1000.00,1000.00,1000.00,1100.00,1200.00, Community and regional development,"Exclusion of interest on State and local government qualified private activity bonds for sewage, water, and hazardous waste facilities",400.00,400.00,400.00,500.00,500.00,200.00,200.00,200.00,200.00,200.00,600.00,600.00,600.00,700.00,700.00, Community and regional development,"Expensing of environmental remediation costs (""Brownfields'')",100.00,100.00,<50,-100.00,-100.00,100.00,100.00,<50,-100.00,-200.00,200.00,200.00,0,-200.00,-300.00, Community and regional development,New markets tax credit,500.00,600.00,600.00,500.00,500.00,400.00,400.00,400.00,400.00,400.00,900.00,1000.00,1000.00,900.00,900.00, Natural resources and environment,Amortization and expensing of reforestation 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, Natural resources and environment,Special tax rate for qualified timber gain,0.00,0.00,0.00,0.00,0.00,<50,100.00,<50,<50,<50,0.00,100.00,0.00,0.00,0.00, 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 earnings of certain environmental settlement funds,0.00,0.00,0.00,0.00,0.00,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00, Natural resources and environment,"Expensing of exploration and development costs, nonfuel minerals",<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00, Natural resources and environment,Expensing of timber-growing costs,<50,<50,<50,<50,<50,200.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00,200.00, Natural resources and environment,"Gain or loss in the case of timber, coal, or domestic iron ore",400.00,400.00,400.00,400.00,400.00,0.00,0.00,0.00,0.00,0.00,400.00,400.00,400.00,400.00,400.00, Natural resources and environment,Refund of deemed tax payment to allocatee of qualified forestry conservation bond limitation,0.00,0.00,0.00,0.00,0.00,0.00,300.00,0.00,0.00,0.00,0.00,300.00,0.00,0.00,0.00,"This tax expenditure can be found in the 'Tax Transfers' table on page 50 in the Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012." Natural resources and environment,Special depreciation allowance for certain reuse and recycling property,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Natural resources and environment,Special rules for mining reclamation reserves,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, Natural resources and environment,Special tax rate for nuclear decommissioning reserve funds,0.00,0.00,0.00,0.00,0.00,700.00,800.00,800.00,900.00,1000.00,700.00,800.00,800.00,900.00,1000.00, Natural resources and environment,Treatment of income from exploration and mining of natural resources as qualifying income under the publicly-traded partnership rules,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Adoption credit and employee adoption benefits exclusion,400.00,400.00,400.00,100.00,<50,0.00,0.00,0.00,0.00,0.00,400.00,400.00,400.00,100.00,0.00, "Education, training, employment, and social services",Nonrefundable tax credit for children under age 17,27300.00,27100.00,27200.00,14100.00,9400.00,0.00,0.00,0.00,0.00,0.00,27300.00,27100.00,27200.00,14100.00,9400.00,"The refundable amount associated with this tax expenditure can be found on page 50 in the Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012." "Education, training, employment, and social services",Refundable tax credit for children under age 17,20300.00,18800.00,18000.00,7300.00,3900.00,0.00,0.00,0.00,0.00,0.00,20300.00,18800.00,18000.00,7300.00,3900.00,"The nonrefundable amount associated with this tax expenditure can be found in Table 2 in the Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012. This tax expenditure can be found in the Tax Transfers' table on page 50 in the Estimates of Federal Tax Expenditures for Fiscal Years 2008-2012." "Education, training, employment, and social services",Credit for child and dependent care and exclusion of employer-provided child care,3100.00,2600.00,2600.00,2500.00,2400.00,0.00,0.00,0.00,0.00,0.00,3100.00,2600.00,2600.00,2500.00,2400.00,Estimate includes employer-provided child care purchased through dependent care flexible spending accounts. "Education, training, employment, and social services",Credit for disabled access expenditures,<50,<50,<50,<50,<50,<50,<50,<50,<50,<50,0,0,0,0,0, "Education, training, employment, and social services",Credit for holders of qualified zone academy bonds,0.00,0.00,0.00,0.00,0.00,100.00,200.00,200.00,200.00,200.00,100.00,200.00,200.00,200.00,200.00, "Education, training, employment, and social services",Deduction for charitable contributions to educational institutions,6000.00,6300.00,6600.00,7000.00,7700.00,400.00,400.00,500.00,500.00,500.00,6400.00,6700.00,7100.00,7500.00,8200.00,"In addition to the general charitable deduction, the tax expenditure accounts for the higher percentage limitation for public charities, the fair market value deduction for related-used tangible personal property, the enhanced deduction for inventory, the fair market value deduction for publicly traded stock and exceptions to the partial interest rules." "Education, training, employment, and social services","Deduction for charitable contributions, other than for education and health",34400.00,35900.00,37700.00,40200.00,43900.00,2400.00,2500.00,2600.00,2600.00,2700.00,36800.00,38400.00,40300.00,42800.00,46600.00, "Education, training, employment, and social services",Deduction for interest on student loans,800.00,900.00,1000.00,500.00,400.00,0.00,0.00,0.00,0.00,0.00,800.00,900.00,1000.00,500.00,400.00, "Education, training, employment, and social services",Deduction for higher education expenses,1200.00,2500.00,700.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1200.00,2500.00,700.00,0.00,0.00, "Education, training, employment, and social services",Deferral of taxation on spread on acquisition of stock under incentive stock option plans,300.00,300.00,300.00,300.00,200.00,-900.00,-900.00,-900.00,-1000.00,-1000.00,-600.00,-600.00,-600.00,-700.00,-800.00,"In prior tables, this provision was presented on a consolidated basis. This is a negative tax expenditure for the 2008-2012 period." "Education, training, employment, and social services",Deferral of taxation on spread on employee stock purchase plans,100.00,100.00,100.00,100.00,100.00,-200.00,-200.00,-200.00,-300.00,-300.00,-100.00,-100.00,-100.00,-200.00,-200.00,"In prior tables, this provision was presented on a consolidated basis. This is a negative tax expenditure for the 2008-2012 period." "Education, training, employment, and social services",Disallowance of deduction for excess parachute payments (applicable if payments to a disqualified individual are contingent on a change of control of a corporation and are equal to or greater than three times the individual's annualized includible compensation),0.00,0.00,0.00,0.00,0.00,-200.00,-200.00,-200.00,-200.00,-200.00,-200.00,-200.00,-200.00,-200.00,-200.00,Estimate does not include effects of changes made by the Emergency Economic Stabilization Act of 2008. This is a negative tax expenditure for the 2008-2012 period. "Education, training, employment, and social services",Exclusion of income attributable to the discharge of certain student loan debt and NHSC educational loan repayments,100.00,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00, "Education, training, employment, and social services",Exclusion of earnings of Coverdell education savings accounts,100.00,100.00,100.00,200.00,200.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,200.00,200.00, "Education, training, employment, and social services",Credit for employer-provided dependent care,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Exclusion of benefits provided under cafeteria plans,33600.00,36800.00,40300.00,44800.00,45900.00,0.00,0.00,0.00,0.00,0.00,33600.00,36800.00,40300.00,44800.00,45900.00,Estimate includes amounts of employer-provided health insurance purchased though cafeteria plans and employer-provided child care purchased through the dependent care flexible spending accounts. These amounts are also included in other line items in this table. "Education, training, employment, and social services",Exclusion of certain foster care payments,700.00,700.00,800.00,800.00,900.00,0.00,0.00,0.00,0.00,0.00,700.00,700.00,800.00,800.00,900.00, "Education, training, employment, and social services",Exclusion of employee awards,200.00,200.00,200.00,200.00,200.00,0.00,0.00,0.00,0.00,0.00,200.00,200.00,200.00,200.00,200.00, "Education, training, employment, and social services",Exclusion of employee meals and lodging (other than military),900.00,1000.00,1000.00,1000.00,1100.00,0.00,0.00,0.00,0.00,0.00,900.00,1000.00,1000.00,1000.00,1100.00, "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 employer-provided tuition reduction benefits,200.00,200.00,200.00,200.00,200.00,0.00,0.00,0.00,0.00,0.00,200.00,200.00,200.00,200.00,200.00, "Education, training, employment, and social services",Exclusion of income earned by voluntary employees' beneficiary associations,2000.00,2100.00,2100.00,2200.00,2300.00,0.00,0.00,0.00,0.00,0.00,2000.00,2100.00,2100.00,2200.00,2300.00, "Education, training, employment, and social services",Exclusion of interest on State and local government qualified private activity bonds for private nonprofit and qualified public educational facilities,2000.00,2100.00,2200.00,2500.00,2600.00,800.00,800.00,900.00,1000.00,1000.00,2800.00,2900.00,3100.00,3500.00,3600.00, "Education, training, employment, and social services",Exclusion of interest on educational savings bonds,<50,<50,<50,<50,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Exclusion of interest on State and local government qualified private activity bonds for student loans,400.00,400.00,400.00,500.00,500.00,100.00,200.00,200.00,200.00,200.00,500.00,600.00,600.00,700.00,700.00, "Education, training, employment, and social services",Exclusion of miscellaneous fringe benefits,6300.00,6400.00,6600.00,7500.00,8000.00,0.00,0.00,0.00,0.00,0.00,6300.00,6400.00,6600.00,7500.00,8000.00, "Education, training, employment, and social services",Exclusion of housing allowances for ministers,600.00,600.00,700.00,700.00,700.00,0.00,0.00,0.00,0.00,0.00,600.00,600.00,700.00,700.00,700.00, "Education, training, employment, and social services",Exclusion of scholarship and fellowship income,1800.00,1900.00,2000.00,2100.00,2200.00,0.00,0.00,0.00,0.00,0.00,1800.00,1900.00,2000.00,2100.00,2200.00, "Education, training, employment, and social services",Hope credit,2700.00,1800.00,2000.00,2600.00,2700.00,0.00,0.00,0.00,0.00,0.00,2700.00,1800.00,2000.00,2600.00,2700.00, "Education, training, employment, and social services",Lifetime learning credit,1900.00,1200.00,2000.00,2800.00,2900.00,0.00,0.00,0.00,0.00,0.00,1900.00,1200.00,2000.00,2800.00,2900.00, "Education, training, employment, and social services",One million dollar cap on deductible compensation for covered employees of publicly held corporations,0.00,0.00,0.00,0.00,0.00,-500.00,-500.00,-500.00,-500.00,-500.00,-500.00,-500.00,-500.00,-500.00,-500.00,Estimate does not include effects of changes made by the Emergency Economic Stabilization Act of 2008. This is a negative tax expenditure for the 2008-2012 period. "Education, training, employment, and social services",Parental personal exemption for students aged 19 to 23,1300.00,400.00,<50,300.00,400.00,0.00,0.00,0.00,0.00,0.00,1300.00,400.00,0.00,300.00,400.00, "Education, training, employment, and social services",Prepaid tuition programs,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,"In prior tables, this provision was presented on a consolidated basis. " "Education, training, employment, and social services",Savings account programs,500.00,500.00,800.00,1100.00,1300.00,0.00,0.00,0.00,0.00,0.00,500.00,500.00,800.00,1100.00,1300.00,"In prior tables, this provision was presented on a consolidated basis. " "Education, training, employment, and social services",Above-the-line deduction for teacher classroom expenses,200.00,<50,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,200.00,0.00,0.00,0.00,0.00, "Education, training, employment, and social services",Special tax provisions for employee stock ownership plans (ESOPs),500.00,500.00,500.00,500.00,500.00,900.00,1000.00,1100.00,1200.00,1200.00,1400.00,1500.00,1600.00,1700.00,1700.00, "Education, training, employment, and social services",Work opportunity tax credit,100.00,100.00,100.00,100.00,100.00,500.00,500.00,600.00,500.00,400.00,600.00,600.00,700.00,600.00,500.00, Health,Deduction for charitable contributions to health organizations,3900.00,4000.00,4300.00,4600.00,5000.00,300.00,300.00,300.00,300.00,300.00,4200.00,4300.00,4600.00,4900.00,5300.00, Health,Deduction for medical expenses and long-term care expenses,9200.00,10600.00,12200.00,16400.00,19400.00,0.00,0.00,0.00,0.00,0.00,9200.00,10600.00,12200.00,16400.00,19400.00, Health,"Exclusion of employer contributions for health care, health insurance premiums, and long-term care insurance premiums",116800.00,127400.00,136900.00,145000.00,154200.00,0.00,0.00,0.00,0.00,0.00,116800.00,127400.00,136900.00,145000.00,154200.00,Estimate includes employer-provided health insurance purchased through cafeteria plans Health,Exclusion of health insurance benefits for military retirees and retiree dependents enrolled in Medicare,1200.00,1300.00,1400.00,1700.00,1900.00,0.00,0.00,0.00,0.00,0.00,1200.00,1300.00,1400.00,1700.00,1900.00, Health,Exclusion of interest on State and local government qualified private activity bonds for private nonprofit hospital facilities,1500.00,1600.00,1700.00,1900.00,2000.00,600.00,600.00,700.00,700.00,800.00,2100.00,2200.00,2400.00,2600.00,2800.00, Health,"Exclusion of medical care and TRICARE medical insurance for military dependents, retirees, and retiree dependents not enrolled in Medicare",2100.00,2200.00,2300.00,2500.00,2600.00,0.00,0.00,0.00,0.00,0.00,2100.00,2200.00,2300.00,2500.00,2600.00, Health,Health savings accounts,500.00,700.00,900.00,1200.00,1600.00,0.00,0.00,0.00,0.00,0.00,500.00,700.00,900.00,1200.00,1600.00, Health,Deduction for health insurance premiums and long-term care insurance premiums by the self-employed,4400.00,4800.00,5200.00,5800.00,6300.00,0.00,0.00,0.00,0.00,0.00,4400.00,4800.00,5200.00,5800.00,6300.00, Health,Credit for purchase of health insurance by certain displaced persons,100.00,100.00,200.00,200.00,200.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,200.00,200.00,200.00,Includes both refundable and nonrefundable amounts. Health,Credit for orphan drug research,<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, Health,Exclusion of workers' compensation benefits (medical benefits),8100.00,8800.00,9500.00,10300.00,11200.00,0.00,0.00,0.00,0.00,0.00,8100.00,8800.00,9500.00,10300.00,11200.00, Interest,Deferral of interest on savings bonds,1200.00,1200.00,1200.00,1300.00,1300.00,0.00,0.00,0.00,0.00,0.00,1200.00,1200.00,1200.00,1300.00,1300.00, General purpose fiscal assistance,"Deduction of nonbusiness State and local government income taxes, sales taxes, and personal property taxes",48000.00,37000.00,33800.00,57000.00,66400.00,0.00,0.00,0.00,0.00,0.00,48000.00,37000.00,33800.00,57000.00,66400.00, General purpose fiscal assistance,Exclusion of interest on public purpose State and local government bonds,19000.00,19700.00,20400.00,23200.00,24000.00,7400.00,7700.00,8000.00,8400.00,8800.00,26400.00,27400.00,28400.00,31600.00,32800.00, Veterans benefits and services,Exclusion of veterans' readjustment benefits,400.00,500.00,800.00,1000.00,1200.00,0.00,0.00,0.00,0.00,0.00,400.00,500.00,800.00,1000.00,1200.00, Veterans benefits and services,Exclusion of interest on State and local government qualified private activity bonds for veterans' housing,100.00,100.00,100.00,100.00,100.00,<50,<50,<50,<50,<50,100.00,100.00,100.00,100.00,100.00, Veterans benefits and services,Exclusion of veterans' disability compensation,3600.00,3700.00,3800.00,4100.00,4200.00,0.00,0.00,0.00,0.00,0.00,3600.00,3700.00,3800.00,4100.00,4200.00, Veterans benefits and services,Exclusion of veterans' pensions,100.00,100.00,100.00,100.00,100.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00, Social Security,Exclusion of untaxed social security and railroad retirement benefits,24200.00,25700.00,27800.00,34100.00,35300.00,0.00,0.00,0.00,0.00,0.00,24200.00,25700.00,27800.00,34100.00,35300.00, Medicare,Exclusion of certain subsidies to employers who maintain prescription drug plans for Medicare enrollees,0.00,0.00,0.00,0.00,0.00,1100.00,1100.00,1100.00,1100.00,1100.00,1100.00,1100.00,1100.00,1100.00,1100.00, Medicare,Hospital insurance (Part A),21900.00,23700.00,25700.00,30100.00,33100.00,0.00,0.00,0.00,0.00,0.00,21900.00,23700.00,25700.00,30100.00,33100.00, Medicare,Prescription drug insurance (Part D),4500.00,5300.00,5900.00,6900.00,6800.00,0.00,0.00,0.00,0.00,0.00,4500.00,5300.00,5900.00,6900.00,6800.00, Medicare,Supplementary medical insurance (Part B),14600.00,16000.00,17700.00,21100.00,23500.00,0.00,0.00,0.00,0.00,0.00,14600.00,16000.00,17700.00,21100.00,23500.00,