"Source: OMB. ""Analytical Perspectives, Budget of the U.S. Government, Fiscal Year 2002."""
""
Budget_function,Title as it Appears in Source,2000 Indv,2001 Indv,2002 Indv,2003 Indv,2004 Indv,2005 Indv,2006 Indv,2000 Corp,2001 Corp,2002 Corp,2003 Corp,2004 Corp,2005 Corp,2006 Corp,2000 Total,2001 Total,2002 Total,2003 Total,2004 Total,2005 Total,2006 Total,Notes
Energy,Alcohol fuel credits,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,"In addition, the partial exemption from the excise tax for alcohol fuels results in a reduction in excise tax receipts (in millions of dollars) as follows: 2000 $840; 2001 $880; 2002 $930; 2003 $950; 2004 $960; 2005 $960; and in 2006 $960."
Energy,Alternative fuel production credit,40.00,40.00,40.00,20.00,10.00,10.00,10.00,930.00,880.00,820.00,520.00,120.00,120.00,120.00,970.00,920.00,860.00,540.00,130.00,130.00,130.00,
Energy,Capital gains treatment of royalties on coal,70.00,70.00,80.00,80.00,80.00,90.00,90.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,70.00,70.00,80.00,80.00,80.00,90.00,90.00,
Energy,New technology credit,0.00,0.00,0.00,0.00,0.00,0.00,0.00,40.00,60.00,70.00,90.00,90.00,90.00,90.00,40.00,60.00,70.00,90.00,90.00,90.00,90.00,
Energy,Enhanced oil recovery credit,30.00,30.00,40.00,50.00,50.00,70.00,80.00,280.00,340.00,400.00,480.00,580.00,700.00,830.00,310.00,370.00,440.00,530.00,630.00,770.00,910.00,
Energy,Exception from passive loss limitation for working interests in oil and gas properties,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,
Energy,"Excess of percentage over cost depletion, fuels",50.00,50.00,50.00,50.00,50.00,50.00,50.00,290.00,290.00,290.00,290.00,290.00,300.00,300.00,340.00,340.00,340.00,340.00,340.00,350.00,350.00,
Energy,Exclusion of interest on energy facility bonds,70.00,70.00,70.00,80.00,80.00,90.00,100.00,20.00,20.00,20.00,20.00,30.00,40.00,40.00,90.00,90.00,90.00,100.00,110.00,130.00,140.00,
Energy,Exclusion from income of conservation subsidies provided by public utilities,90.00,80.00,80.00,80.00,90.00,90.00,90.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,90.00,80.00,80.00,80.00,90.00,90.00,90.00,
Energy,"Expensing of exploration and development costs, fuels",0.00,10.00,10.00,20.00,20.00,20.00,20.00,20.00,60.00,60.00,80.00,90.00,90.00,80.00,20.00,70.00,70.00,100.00,110.00,110.00,100.00,
Energy,Tax credit and deduction for cleanfuel burning vehicles,10.00,10.00,10.00,10.00,0.00,0.00,-10.00,50.00,50.00,40.00,20.00,0.00,-30.00,-40.00,60.00,60.00,50.00,30.00,0.00,-30.00,-50.00,
Commerce and housing,Accelerated depreciation of buildings other than rental housing (normal tax method),1610.00,1640.00,1750.00,1520.00,1650.00,1600.00,1990.00,1650.00,1530.00,1540.00,1360.00,1210.00,1130.00,1230.00,3260.00,3170.00,3290.00,2880.00,2860.00,2730.00,3220.00,
Commerce and housing,Accelerated depreciation of machinery and equipment (normal tax method),2640.00,2820.00,3000.00,3150.00,3290.00,3420.00,3560.00,28020.00,30230.00,32400.00,34530.00,36470.00,38110.00,39770.00,30660.00,33050.00,35400.00,37680.00,39760.00,41530.00,43330.00,
Commerce and housing,Accelerated depreciation on rental housing (normal tax method),4400.00,4770.00,5120.00,5410.00,5610.00,5700.00,5760.00,340.00,370.00,400.00,420.00,430.00,440.00,450.00,4740.00,5140.00,5520.00,5830.00,6040.00,6140.00,6210.00,
Commerce and housing,Amortization of start-up costs (normal tax method),80.00,80.00,80.00,80.00,90.00,90.00,90.00,120.00,120.00,120.00,130.00,130.00,130.00,130.00,200.00,200.00,200.00,210.00,220.00,220.00,220.00,
Commerce and housing,Cancellation of indebtedness,30.00,20.00,10.00,10.00,10.00,20.00,20.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,30.00,20.00,10.00,10.00,10.00,20.00,20.00,
Commerce and housing,Capital gains exclusion of small corporation stock,40.00,70.00,90.00,120.00,160.00,200.00,250.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,40.00,70.00,90.00,120.00,160.00,200.00,250.00,
Commerce and housing,Capital gains exclusion on home sales,18540.00,19095.00,19670.00,20260.00,20870.00,21490.00,22140.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,18540.00,19095.00,19670.00,20260.00,20870.00,21490.00,22140.00,
Commerce and housing,Carryover basis of capital gains on gifts,180.00,190.00,200.00,210.00,220.00,230.00,240.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,180.00,190.00,200.00,210.00,220.00,230.00,240.00,
Commerce and housing,Credit for low-income housing investments,800.00,820.00,860.00,890.00,940.00,980.00,1010.00,2410.00,2490.00,2600.00,2710.00,2850.00,2960.00,3070.00,3210.00,3310.00,3460.00,3600.00,3790.00,3940.00,4080.00,
Commerce and housing,Deductibility of mortgage interest on owner-occupied homes,60270.00,63190.00,65750.00,68050.00,70470.00,73100.00,76150.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,60270.00,63190.00,65750.00,68050.00,70470.00,73100.00,76150.00,
Commerce and housing,Deductibility of State and local property tax on owner-occupied homes,22140.00,23920.00,25570.00,27220.00,29080.00,30980.00,33220.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,22140.00,23920.00,25570.00,27220.00,29080.00,30980.00,33220.00,
Commerce and housing,Deferral of income from post-1987 installment sales,750.00,765.00,780.00,790.00,810.00,820.00,840.00,260.00,270.00,270.00,280.00,280.00,290.00,290.00,1010.00,1035.00,1050.00,1070.00,1090.00,1110.00,1130.00,
Commerce and housing,"Exception from passive loss rules for $25,000 of rental loss",4720.00,4450.00,4220.00,4000.00,3790.00,3600.00,3410.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,4720.00,4450.00,4220.00,4000.00,3790.00,3600.00,3410.00,
Commerce and housing,Exceptions from imputed interest rules,80.00,80.00,80.00,80.00,80.00,80.00,80.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,80.00,80.00,80.00,80.00,80.00,80.00,80.00,
Commerce and housing,Excess bad debt reserves of financial institutions,0.00,0.00,0.00,0.00,0.00,0.00,0.00,70.00,60.00,50.00,30.00,20.00,10.00,0.00,70.00,60.00,50.00,30.00,20.00,10.00,0.00,
Commerce and housing,Exclusion of interest on life insurance savings,13460.00,14640.00,15940.00,17360.00,18920.00,20620.00,22510.00,490.00,530.00,580.00,630.00,690.00,750.00,820.00,13950.00,15170.00,16520.00,17990.00,19610.00,21370.00,23330.00,
Commerce and housing,Exclusion of interest on owner-occupied mortgage subsidy bonds,590.00,600.00,610.00,650.00,740.00,820.00,910.00,200.00,200.00,210.00,220.00,250.00,270.00,290.00,790.00,800.00,820.00,870.00,990.00,1090.00,1200.00,
Commerce and housing,Exclusion of interest on rental housing bonds,120.00,120.00,130.00,130.00,150.00,170.00,190.00,40.00,40.00,40.00,40.00,50.00,60.00,70.00,160.00,160.00,170.00,170.00,200.00,230.00,260.00,
Commerce and housing,Exclusion of interest on small issue bonds,220.00,220.00,230.00,240.00,270.00,310.00,340.00,70.00,80.00,80.00,90.00,90.00,100.00,110.00,290.00,300.00,310.00,330.00,360.00,410.00,450.00,
Commerce and housing,Exemption of credit union income,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1550.00,1650.00,1770.00,1890.00,2020.00,2160.00,2280.00,1550.00,1650.00,1770.00,1890.00,2020.00,2160.00,2280.00,
Commerce and housing,Expensing of certain small investments (normal tax method),1470.00,1760.00,1810.00,1800.00,1730.00,1670.00,1690.00,630.00,810.00,880.00,870.00,840.00,810.00,820.00,2100.00,2570.00,2690.00,2670.00,2570.00,2480.00,2510.00,
Commerce and housing,Graduated corporation income tax rate (normal tax method),0.00,0.00,0.00,0.00,0.00,0.00,0.00,6480.00,6700.00,7140.00,7460.00,7540.00,7760.00,7960.00,6480.00,6700.00,7140.00,7460.00,7540.00,7760.00,7960.00,
Commerce and housing,Ordinary income treatment of loss from small business corporation stock sale,35.00,40.00,40.00,40.00,40.00,40.00,40.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,35.00,40.00,40.00,40.00,40.00,40.00,40.00,
Commerce and housing,"Capital gains (except agriculture, timber, iron ore, and coal) (normal tax method)",40520.00,41720.00,42950.00,44220.00,45530.00,46870.00,48260.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,40520.00,41720.00,42950.00,44220.00,45530.00,46870.00,48260.00,
Commerce and housing,Small life insurance company deduction,0.00,0.00,0.00,0.00,0.00,0.00,0.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,100.00,
Commerce and housing,Special alternative tax on small property and casualty insurance companies,0.00,0.00,0.00,0.00,0.00,0.00,0.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,
Commerce and housing,Step-up basis of capital gains at death,27090.00,28240.00,29370.00,30540.00,31760.00,33030.00,34360.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,27090.00,28240.00,29370.00,30540.00,31760.00,33030.00,34360.00,
Commerce and housing,Tax exemption of certain insurance companies owned by tax-exempt organizations,0.00,0.00,0.00,0.00,0.00,0.00,0.00,230.00,240.00,250.00,270.00,280.00,300.00,310.00,230.00,240.00,250.00,270.00,280.00,300.00,310.00,
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,
Transportation,Exclusion for employer-provided transit passes,190.00,220.00,260.00,310.00,350.00,400.00,440.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,190.00,220.00,260.00,310.00,350.00,400.00,440.00,
Transportation,Exclusion of reimbursed employee parking expenses,1880.00,1980.00,2090.00,2190.00,2300.00,2420.00,2550.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1880.00,1980.00,2090.00,2190.00,2300.00,2420.00,2550.00,
Income security,Additional deduction for the blind,30.00,30.00,30.00,30.00,40.00,40.00,40.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,30.00,30.00,30.00,30.00,40.00,40.00,40.00,
Income security,,1920.00,1990.00,2060.00,2130.00,2210.00,2260.00,2350.00,0.00,0.00,0.00,0.00,0.00,0.00,,1920.00,1990.00,2060.00,2130.00,2210.00,2260.00,2350.00,
Income security,Deductibility of casualty losses,230.00,250.00,260.00,280.00,290.00,300.00,320.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,230.00,250.00,260.00,280.00,290.00,300.00,320.00,
Income security,Earned income tax credit,4644.00,4692.00,4963.00,5225.00,5436.00,5688.00,5965.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,4644.00,4692.00,4963.00,5225.00,5436.00,5688.00,5965.00,"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: 2000 $26,099; 2001 $25,923; 2002 $26,983; 2003 $27,875; 2004 $28,545; 2005 $29,373; and in 2006 $30,165. (Subsidyscope has identified a discrepancy between the information reported in Treasury's table of individual and corporate estimates combined, and Treasury's table with individual and corporate estimates separated. Subsidyscope defaults to using the information reported in the Treasury's table in which individual and corporate estimates are separated.)"
Income security,Employer plans,89120.00,93220.00,97510.00,103010.00,108480.00,114220.00,121990.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,89120.00,93220.00,97510.00,103010.00,108480.00,114220.00,121990.00,
Income security,Exclusion of military disability pensions,120.00,120.00,130.00,130.00,130.00,140.00,140.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,120.00,120.00,130.00,130.00,130.00,140.00,140.00,
Income security,Exclusion of public assistance benefits (normal tax method),360.00,370.00,390.00,400.00,420.00,430.00,450.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,360.00,370.00,390.00,400.00,420.00,430.00,450.00,
Income security,Exclusion of railroad retirement system benefits,360.00,360.00,360.00,360.00,360.00,360.00,360.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,360.00,360.00,360.00,360.00,360.00,360.00,360.00,
Income security,Exclusion of special benefits for disabled coal miners,80.00,70.00,70.00,60.00,60.00,60.00,50.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,80.00,70.00,70.00,60.00,60.00,60.00,50.00,
Income security,Exclusion of workers' compensation benefits,5120.00,5560.00,5810.00,6070.00,6320.00,6600.00,6900.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,5120.00,5560.00,5810.00,6070.00,6320.00,6600.00,6900.00,
Income security,Income of trusts to finance supplementary unemployment benefits,0.00,0.00,0.00,0.00,0.00,0.00,0.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,
Income security,Individual Retirement Accounts,15200.00,15920.00,16600.00,17230.00,17770.00,18220.00,18520.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,15200.00,15920.00,16600.00,17230.00,17770.00,18220.00,18520.00,
Income security,Premiums on accident and disability insurance,200.00,210.00,220.00,230.00,240.00,250.00,260.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,200.00,210.00,220.00,230.00,240.00,250.00,260.00,
Income security,Premiums on group term life insurance,1720.00,1750.00,1780.00,1830.00,1860.00,1900.00,1930.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1720.00,1750.00,1780.00,1830.00,1860.00,1900.00,1930.00,
Income security,Keogh plans,5500.00,5830.00,6180.00,6540.00,6930.00,7330.00,7750.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,5500.00,5830.00,6180.00,6540.00,6930.00,7330.00,7750.00,
Income security,Special ESOP rules,300.00,310.00,320.00,330.00,340.00,360.00,370.00,940.00,980.00,1020.00,1070.00,1120.00,1180.00,1240.00,1240.00,1290.00,1340.00,1400.00,1460.00,1540.00,1610.00,
Income security,Tax credit for the elderly and disabled,30.00,30.00,30.00,30.00,30.00,30.00,30.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,30.00,30.00,30.00,30.00,30.00,30.00,30.00,
"General science, space, and technology",Credit for increasing research activities,10.00,60.00,60.00,50.00,40.00,20.00,0.00,1620.00,5990.00,6700.00,5340.00,4670.00,2700.00,1160.00,1630.00,6050.00,6760.00,5390.00,4710.00,2720.00,1160.00,
"General science, space, and technology",Expensing of research and experimentation expenditures (normal tax method),30.00,30.00,30.00,30.00,40.00,40.00,40.00,1650.00,1620.00,1650.00,1740.00,1840.00,1940.00,2060.00,1680.00,1650.00,1680.00,1770.00,1880.00,1980.00,2100.00,
International affairs,Deferral of income from controlled foreign corporations (normal tax method),0.00,0.00,0.00,0.00,0.00,0.00,0.00,6200.00,6600.00,7000.00,7450.00,7900.00,8400.00,8930.00,6200.00,6600.00,7000.00,7450.00,7900.00,8400.00,8930.00,
International affairs,Deferred taxes for financial firms on certain income earned overseas,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1190.00,1290.00,540.00,0.00,0.00,0.00,0.00,1190.00,1290.00,540.00,0.00,0.00,0.00,0.00,
International affairs,Exclusion of certain allowances for Federal employees abroad,680.00,720.00,750.00,790.00,830.00,870.00,920.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,680.00,720.00,750.00,790.00,830.00,870.00,920.00,
International affairs,Exclusion of income earned abroad by U.S. citizens,2500.00,2680.00,2850.00,3010.00,3180.00,3350.00,3550.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,2500.00,2680.00,2850.00,3010.00,3180.00,3350.00,3550.00,
International affairs,Exclusion of income of foreign sales corporations,0.00,0.00,0.00,0.00,0.00,0.00,0.00,3890.00,0.00,0.00,0.00,0.00,0.00,0.00,3890.00,0.00,0.00,0.00,0.00,0.00,0.00,
International affairs,Extraterritorial income exclusion,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,4490.00,4810.00,5150.00,5500.00,5880.00,6290.00,0.00,4490.00,4810.00,5150.00,5500.00,5880.00,6290.00,
International affairs,Inventory property sales source rules exception,0.00,0.00,0.00,0.00,0.00,0.00,0.00,2170.00,2280.00,2390.00,2510.00,2630.00,2760.00,2900.00,2170.00,2280.00,2390.00,2510.00,2630.00,2760.00,2900.00,
National Defense,"Exclusion of benefits, allowances, and certain pays to armed forces personnel",2140.00,2160.00,2190.00,2210.00,2240.00,2260.00,2290.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,2140.00,2160.00,2190.00,2210.00,2240.00,2260.00,2290.00,
Agriculture,Capital gains treatment of certain income,700.00,740.00,780.00,820.00,860.00,900.00,950.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,700.00,740.00,780.00,820.00,860.00,900.00,950.00,
Agriculture,Deferral of gain on sale of farm refiners,0.00,0.00,0.00,0.00,0.00,0.00,0.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,
Agriculture,Expensing of certain capital outlays,140.00,140.00,140.00,150.00,150.00,160.00,160.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,160.00,160.00,160.00,170.00,170.00,180.00,180.00,
Agriculture,Expensing of certain multiperiod production costs,100.00,100.00,100.00,100.00,100.00,110.00,110.00,10.00,10.00,20.00,20.00,20.00,20.00,20.00,110.00,110.00,120.00,120.00,120.00,130.00,130.00,
Agriculture,Income averaging for farmers,50.00,50.00,50.00,50.00,60.00,60.00,60.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,50.00,50.00,50.00,50.00,60.00,60.00,60.00,
Agriculture,Treatment of loans forgiven for solvent farmers,10.00,10.00,10.00,10.00,10.00,10.00,10.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,
Community and regional development,Empowerment zones and enterprise communities,230.00,240.00,450.00,840.00,900.00,990.00,1110.00,80.00,80.00,210.00,300.00,310.00,350.00,370.00,310.00,320.00,660.00,1140.00,1210.00,1340.00,1480.00,
Community and regional development,"Exclusion of interest for airport, dock, and similar bonds",460.00,470.00,480.00,510.00,580.00,640.00,710.00,160.00,160.00,160.00,180.00,200.00,210.00,240.00,620.00,630.00,640.00,690.00,780.00,850.00,950.00,
Community and regional development,Exemption of certain mutuals' and cooperatives' income,0.00,0.00,0.00,0.00,0.00,0.00,0.00,60.00,60.00,60.00,60.00,60.00,70.00,70.00,60.00,60.00,60.00,60.00,60.00,70.00,70.00,
Community and regional development,Expensing of environmental remediation costs,30.00,60.00,70.00,50.00,-10.00,-20.00,-10.00,130.00,290.00,340.00,280.00,40.00,-110.00,-70.00,160.00,350.00,410.00,330.00,30.00,-130.00,-80.00,
Community and regional development,Investment credit for rehabilitation of structures (other than historic),10.00,10.00,10.00,10.00,10.00,10.00,10.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,30.00,30.00,30.00,30.00,30.00,30.00,30.00,
Community and regional development,New markets tax credit,0.00,10.00,70.00,150.00,230.00,330.00,480.00,0.00,0.00,20.00,50.00,80.00,110.00,160.00,0.00,10.00,90.00,200.00,310.00,440.00,640.00,
Natural resources and environment,Capital gains treatment of certain timber income,70.00,70.00,80.00,80.00,80.00,90.00,90.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,70.00,70.00,80.00,80.00,80.00,90.00,90.00,
Natural resources and environment,"Excess of percentage over cost depletion, nonfuel minerals",20.00,20.00,20.00,20.00,20.00,20.00,20.00,250.00,260.00,280.00,290.00,300.00,310.00,330.00,270.00,280.00,300.00,310.00,320.00,330.00,350.00,
Natural resources and environment,"Exclusion of interest on bonds for water, sewage, and hazardous waste facilities",300.00,300.00,310.00,330.00,380.00,420.00,460.00,100.00,100.00,100.00,120.00,130.00,140.00,150.00,400.00,400.00,410.00,450.00,510.00,560.00,610.00,
Natural resources and environment,"Expensing of exploration and development costs, nonfuel minerals",0.00,0.00,0.00,0.00,0.00,0.00,0.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,20.00,
Natural resources and environment,Expensing of multiperiod timber growing costs,290.00,290.00,300.00,310.00,310.00,320.00,320.00,280.00,290.00,310.00,320.00,330.00,340.00,360.00,570.00,580.00,610.00,630.00,640.00,660.00,680.00,
Natural resources and environment,Investment credit and seven-year amortization for reforestation expenditures,0.00,0.00,0.00,0.00,10.00,10.00,10.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,10.00,10.00,10.00,
Natural resources and environment,Tax incentives for preservation of historic structures,20.00,20.00,20.00,20.00,30.00,30.00,30.00,170.00,180.00,190.00,200.00,210.00,220.00,230.00,190.00,200.00,210.00,220.00,240.00,250.00,260.00,
"Education, training, employment, and social services",Adoption assistance,120.00,130.00,120.00,30.00,30.00,20.00,20.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,120.00,130.00,120.00,30.00,30.00,20.00,20.00,"This tax expenditure is defined in the FY2002 Analytical Perspectives as an ""Adoption credit and exclusion."" For more information see page 87 of the FY2002 document available here."
"Education, training, employment, and social services",Assistance for adopted foster children,160.00,190.00,210.00,240.00,250.00,260.00,270.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,160.00,190.00,210.00,240.00,250.00,260.00,270.00,"This tax expenditure is defined in the FY2002 Analytical Perspectives as an ""Assistance for adopted foster children."" For more information see page 87 of the FY2002 document available here."
"Education, training, employment, and social services",Child credit,19330.00,19310.00,18980.00,18410.00,18000.00,17430.00,16790.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,19330.00,19310.00,18980.00,18410.00,18000.00,17430.00,16790.00,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: 2000 $810; 2001 $790; 2002 $760; 2003 $720; 2004 $660; 2005 $630; and in 2006 $590.
"Education, training, employment, and social services",Credit for child and dependent care expenses,2390.00,2360.00,2330.00,2300.00,2280.00,2250.00,2220.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,2390.00,2360.00,2330.00,2300.00,2280.00,2250.00,2220.00,
"Education, training, employment, and social services",Credit for disabled access expenditures,30.00,30.00,40.00,40.00,40.00,40.00,40.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,40.00,40.00,50.00,50.00,50.00,50.00,50.00,
"Education, training, employment, and social services",Credit for holders of zone academy bonds,0.00,0.00,0.00,0.00,0.00,0.00,0.00,10.00,20.00,40.00,50.00,60.00,70.00,70.00,10.00,20.00,40.00,50.00,60.00,70.00,70.00,
"Education, training, employment, and social services",Deductibility of charitable contributions (education),2130.00,2230.00,2340.00,2460.00,2580.00,2710.00,2850.00,600.00,600.00,590.00,630.00,620.00,590.00,690.00,2730.00,2830.00,2930.00,3090.00,3200.00,3300.00,3540.00,
"Education, training, employment, and social services","Deductibility of charitable contributions, other than education and health",19400.00,20280.00,21300.00,22370.00,23480.00,24650.00,25920.00,750.00,740.00,730.00,790.00,760.00,730.00,860.00,20150.00,21020.00,22030.00,23160.00,24240.00,25380.00,26780.00,
"Education, training, employment, and social services",Deductibility of student-loan interest,360.00,370.00,380.00,380.00,390.00,400.00,410.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,360.00,370.00,380.00,380.00,390.00,400.00,410.00,
"Education, training, employment, and social services",Education Individual Retirement Accounts,20.00,30.00,50.00,60.00,80.00,100.00,120.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,20.00,30.00,50.00,60.00,80.00,100.00,120.00,
"Education, training, employment, and social services",Exclusion of employer provided child care,670.00,700.00,730.00,760.00,810.00,850.00,900.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,670.00,700.00,730.00,760.00,810.00,850.00,900.00,
"Education, training, employment, and social services",Exclusion of certain foster care payments,550.00,570.00,300.00,630.00,660.00,700.00,730.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,550.00,570.00,300.00,630.00,660.00,700.00,730.00,
"Education, training, employment, and social services",Exclusion of employee meals and lodging (other than military),680.00,710.00,740.00,780.00,810.00,850.00,890.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,680.00,710.00,740.00,780.00,810.00,850.00,890.00,
"Education, training, employment, and social services",Exclusion of employer-provided educational assistance,240.00,260.00,90.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,240.00,260.00,90.00,0.00,0.00,0.00,0.00,
"Education, training, employment, and social services",Exclusion of interest on bonds for private nonprofit educational facilities,390.00,400.00,410.00,430.00,490.00,550.00,610.00,130.00,140.00,140.00,150.00,160.00,190.00,200.00,520.00,540.00,550.00,580.00,650.00,740.00,810.00,
"Education, training, employment, and social services",Exclusion of interest on savings bonds redeemed to finance educational expenses,10.00,10.00,10.00,10.00,10.00,10.00,10.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,
"Education, training, employment, and social services",Exclusion of interest on student-loan bonds,160.00,170.00,170.00,180.00,200.00,220.00,250.00,50.00,60.00,60.00,60.00,70.00,70.00,80.00,210.00,230.00,230.00,240.00,270.00,290.00,330.00,
"Education, training, employment, and social services",Exclusion of parsonage allowances,330.00,350.00,370.00,400.00,430.00,460.00,490.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,330.00,350.00,370.00,400.00,430.00,460.00,490.00,
"Education, training, employment, and social services",Exclusion of scholarship and fellowship income (normal tax method),1110.00,1120.00,1130.00,1140.00,1150.00,1160.00,1180.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1110.00,1120.00,1130.00,1140.00,1150.00,1160.00,1180.00,
"Education, training, employment, and social services",HOPE tax credit,4210.00,4480.00,4610.00,4280.00,4110.00,4360.00,4630.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,4210.00,4480.00,4610.00,4280.00,4110.00,4360.00,4630.00,
"Education, training, employment, and social services",Lifetime Learning tax credit,2420.00,2570.00,2580.00,2960.00,4490.00,4460.00,4660.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,2420.00,2570.00,2580.00,2960.00,4490.00,4460.00,4660.00,
"Education, training, employment, and social services",Parental personal exemption for students age,950.00,1010.00,1070.00,1110.00,1170.00,1220.00,1270.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,950.00,1010.00,1070.00,1110.00,1170.00,1220.00,1270.00,
"Education, training, employment, and social services",Deferral for state prepaid tuition plans,100.00,130.00,180.00,230.00,250.00,290.00,330.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,100.00,130.00,180.00,230.00,250.00,290.00,330.00,
"Education, training, employment, and social services",Welfare-to-work tax credit,10.00,10.00,10.00,10.00,0.00,0.00,0.00,40.00,60.00,60.00,40.00,20.00,10.00,0.00,50.00,70.00,70.00,50.00,20.00,10.00,0.00,
"Education, training, employment, and social services",Work opportunity tax credit,40.00,40.00,30.00,20.00,10.00,0.00,0.00,350.00,360.00,270.00,160.00,70.00,30.00,10.00,390.00,400.00,300.00,180.00,80.00,30.00,10.00,
Health,Deductibility of charitable contributions (health),2180.00,2280.00,2390.00,2510.00,2640.00,2770.00,2910.00,730.00,720.00,710.00,760.00,740.00,710.00,830.00,2910.00,3000.00,3100.00,3270.00,3380.00,3480.00,3740.00,
Health,Deductibility of medical expenses,4250.00,4560.00,4870.00,5170.00,5480.00,5790.00,6110.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,4250.00,4560.00,4870.00,5170.00,5480.00,5790.00,6110.00,
Health,Exclusion of employer contributions for medical insurance premiums and medical care,76530.00,84350.00,92230.00,99800.00,107620.00,115770.00,124690.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,76530.00,84350.00,92230.00,99800.00,107620.00,115770.00,124690.00,
Health,Exclusion of interest on hospital construction bonds,810.00,820.00,840.00,900.00,1010.00,1120.00,1250.00,270.00,280.00,290.00,310.00,340.00,370.00,410.00,1080.00,1100.00,1130.00,1210.00,1350.00,1490.00,1660.00,
Health,Medical Savings Accounts,20.00,20.00,30.00,20.00,20.00,20.00,20.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,20.00,20.00,30.00,20.00,20.00,20.00,20.00,
Health,Self-employed medical insurance premiums,1340.00,1510.00,1760.00,2470.00,3580.00,3900.00,4220.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,1340.00,1510.00,1760.00,2470.00,3580.00,3900.00,4220.00,
Health,Special Blue Cross/Blue Shield deduction,0.00,0.00,0.00,0.00,0.00,0.00,0.00,230.00,250.00,280.00,320.00,290.00,280.00,250.00,230.00,250.00,280.00,320.00,290.00,280.00,250.00,
Health,Tax credit for orphan drug research,0.00,0.00,0.00,0.00,0.00,0.00,0.00,100.00,110.00,130.00,140.00,160.00,180.00,200.00,100.00,110.00,130.00,140.00,160.00,180.00,200.00,
Health,Workers' compensation insurance premiums,4620.00,4850.00,5090.00,5350.00,5620.00,5900.00,6190.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,4620.00,4850.00,5090.00,5350.00,5620.00,5900.00,6190.00,
Interest,Deferral of interest on U.S. savings bonds,470.00,490.00,520.00,540.00,570.00,600.00,630.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,470.00,490.00,520.00,540.00,570.00,600.00,630.00,
General purpose fiscal assistance,Deductibility of nonbusiness state and local taxes other than on owner-occupied homes,42650.00,45730.00,48730.00,51780.00,55030.00,58390.00,62160.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,42650.00,45730.00,48730.00,51780.00,55030.00,58390.00,62160.00,
General purpose fiscal assistance,Exclusion of interest on public purpose State and local bonds,16870.00,17210.00,17550.00,17900.00,18260.00,18630.00,19000.00,5730.00,5840.00,5960.00,6080.00,6200.00,6320.00,6450.00,22600.00,23050.00,23510.00,23980.00,24460.00,24950.00,25450.00,
General purpose fiscal assistance,Tax credit for corporations receiving income from doing business in U.S. possessions,0.00,0.00,0.00,0.00,0.00,0.00,0.00,2470.00,2520.00,2560.00,2580.00,2610.00,2630.00,1060.00,2470.00,2520.00,2560.00,2580.00,2610.00,2630.00,1060.00,
Veterans benefits and services,Exclusion of GI bill benefits,80.00,90.00,90.00,100.00,100.00,110.00,110.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,80.00,90.00,90.00,100.00,100.00,110.00,110.00,
Veterans benefits and services,Exclusion of interest on veterans housing bonds,30.00,30.00,30.00,30.00,30.00,40.00,40.00,10.00,10.00,10.00,10.00,10.00,10.00,10.00,40.00,40.00,40.00,40.00,40.00,50.00,50.00,
Veterans benefits and services,Exclusion of veterans death benefits and disability compensation,3090.00,3290.00,3460.00,3640.00,3820.00,4010.00,4210.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,3090.00,3290.00,3460.00,3640.00,3820.00,4010.00,4210.00,
Veterans benefits and services,Exclusion of veterans pensions,70.00,70.00,80.00,80.00,90.00,90.00,100.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,70.00,70.00,80.00,80.00,90.00,90.00,100.00,
Social Security,Social Security benefits for disabled,2640.00,2880.00,3160.00,3490.00,3910.00,4360.00,4840.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,2640.00,2880.00,3160.00,3490.00,3910.00,4360.00,4840.00,
Social Security,Social Security benefits for retired workers,18250.00,19070.00,19930.00,20520.00,21050.00,21840.00,22780.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,18250.00,19070.00,19930.00,20520.00,21050.00,21840.00,22780.00,
Social Security,Social Security benefits for dependents and survivors,3910.00,4030.00,4210.00,4440.00,4730.00,5070.00,5380.00,0.00,0.00,0.00,0.00,0.00,0.00,0.00,3910.00,4030.00,4210.00,4440.00,4730.00,5070.00,5380.00,