{"text_format":"3","workbook":"xlsx","n_sheets":6,"sheets":["Table 20-1 - Totals","Table 20-2 - Ranked","Table 20-3 - Present Value","Table 20-4 - Outlays"," Corporate","Individual"],"not_rendered":{"defined_names":34},"read":"whole","date_system":"1900"}

{"sheet":"Table 20-1 - Totals","index":0,"n_rows":241,"n_cols":15,"rows_kept":241,"merged":[[0,0,0,14],[1,0,1,14],[2,3,2,14],[218,1,218,2],[222,1,222,2]]}
["Table 20-1.  ESTIMATES OF TOTAL INCOME TAX EXPENDITURES FOR 2023-2033 1/"]
["(in millions of dollars)"]
[{"$nulls":3},"Total from corporations and individuals"]
[{"$nulls":3},2023,{"$f":"+D4+1","v":2024},{"$f":"+E4+1","v":2025},2026,2027,2028,2029,2030,2031,2032,2033,"2024-2033"]
["National Defense"]
[1,"Exclusion of benefits and allowances to armed forces personnel ",null,{"v":15990,"d":"15,990"},{"v":16600,"d":"16,600"},{"v":17250,"d":"17,250"},{"v":17940,"d":"17,940"},{"v":16740,"d":"16,740"},{"v":16990,"d":"16,990"},{"v":17650,"d":"17,650"},{"v":18440,"d":"18,440"},{"v":19310,"d":"19,310"},{"v":20250,"d":"20,250"},{"v":21250,"d":"21,250"},{"v":182420,"d":"182,420"}]
[]
["International affairs: "]
[2,"Exclusion of income earned abroad by U.S. citizens ",null,{"v":5420,"d":"5,420"},{"v":5600,"d":"5,600"},{"v":5730,"d":"5,730"},{"v":5870,"d":"5,870"},{"v":6000,"d":"6,000"},{"v":6140,"d":"6,140"},{"v":6280,"d":"6,280"},{"v":6420,"d":"6,420"},{"v":6570,"d":"6,570"},{"v":6720,"d":"6,720"},{"v":6880,"d":"6,880"},{"v":62210,"d":"62,210"}]
[3,"Exclusion of certain allowances for Federal employees abroad",null,280,300,310,330,350,370,390,410,430,450,480,{"v":3820,"d":"3,820"}]
[4,"Reduced tax rate on active income of controlled foreign corporations (normal tax method)",null,{"v":45190,"d":"45,190"},{"v":46540,"d":"46,540"},{"v":47940,"d":"47,940"},{"v":41940,"d":"41,940"},{"v":43200,"d":"43,200"},{"v":44490,"d":"44,490"},{"v":45830,"d":"45,830"},{"v":47200,"d":"47,200"},{"v":48620,"d":"48,620"},{"v":50080,"d":"50,080"},{"v":51580,"d":"51,580"},{"v":467420,"d":"467,420"}]
[5,"Deduction for foreign-derived intangible income derived from trade or business within the United States",null,{"v":15240,"d":"15,240"},{"v":15690,"d":"15,690"},{"v":16170,"d":"16,170"},{"v":9950,"d":"9,950"},{"v":10250,"d":"10,250"},{"v":10560,"d":"10,560"},{"v":10870,"d":"10,870"},{"v":11200,"d":"11,200"},{"v":11530,"d":"11,530"},{"v":11880,"d":"11,880"},{"v":12240,"d":"12,240"},{"v":120340,"d":"120,340"}]
[6,"Interest Charge Domestic International Sales Corporations (IC-DISCs) ",null,{"v":1620,"d":"1,620"},{"v":1690,"d":"1,690"},{"v":1780,"d":"1,780"},{"v":2010,"d":"2,010"},{"v":2200,"d":"2,200"},{"v":2330,"d":"2,330"},{"v":2440,"d":"2,440"},{"v":2560,"d":"2,560"},{"v":2660,"d":"2,660"},{"v":2770,"d":"2,770"},{"v":2900,"d":"2,900"},{"v":23340,"d":"23,340"}]
[]
["General science, space, and technology: "]
[7,"Expensing of research and experimentation expenditures (normal tax method) ",null,{"v":-38660,"d":"-38,660"},{"v":-28850,"d":"-28,850"},{"v":-17940,"d":"-17,940"},{"v":-5610,"d":"-5,610"},0,0,0,0,0,0,0,{"v":-52400,"d":"-52,400"}]
[8,"Credit for increasing research activities ",null,{"v":28220,"d":"28,220"},{"v":30040,"d":"30,040"},{"v":31880,"d":"31,880"},{"v":33800,"d":"33,800"},{"v":35710,"d":"35,710"},{"v":37640,"d":"37,640"},{"v":39640,"d":"39,640"},{"v":41700,"d":"41,700"},{"v":43840,"d":"43,840"},{"v":46060,"d":"46,060"},{"v":48340,"d":"48,340"},{"v":388650,"d":"388,650"}]
[]
["Energy: "]
[9,"Expensing of exploration and development costs, oil and gas",null,700,70,-50,-80,140,330,350,340,330,300,290,{"v":2020,"d":"2,020"}]
[10,"Expensing of exploration and development costs, coal ",null,50,0,0,-10,10,30,30,30,30,30,20,170]
[11,"Excess of percentage over cost depletion, oil and gas",null,{"v":1530,"d":"1,530"},{"v":1590,"d":"1,590"},{"v":1490,"d":"1,490"},{"v":1470,"d":"1,470"},{"v":1490,"d":"1,490"},{"v":1530,"d":"1,530"},{"v":1560,"d":"1,560"},{"v":1610,"d":"1,610"},{"v":1670,"d":"1,670"},{"v":1740,"d":"1,740"},{"v":1820,"d":"1,820"},{"v":15970,"d":"15,970"}]
[12,"Excess of percentage over cost depletion, coal",null,90,90,90,110,110,120,130,140,140,150,150,{"v":1230,"d":"1,230"}]
[13,"Exception from passive loss limitation for working interests in oil and gas properties ",null,10,10,10,10,10,10,10,10,10,10,10,100]
[14,"Enhanced oil recovery credit",null,0,0,0,0,0,0,0,0,0,0,0,0]
[15,"Marginal wells credit",null,190,180,270,270,180,80,20,0,0,0,0,{"v":1000,"d":"1,000"}]
[16,"Amortize all geological and geophysical expenditures over 2 years",null,140,150,150,150,150,150,150,140,140,140,140,{"v":1460,"d":"1,460"}]
[17,"Capital gains treatment of royalties on coal ",null,50,50,50,50,60,50,50,50,50,50,50,510]
[18,"Exclusion of interest on energy facility bonds ",null,0,0,0,0,10,10,10,10,10,10,0,60]
[19,"Qualified energy conservation bonds  2/",null,30,30,30,30,30,30,30,30,30,30,30,300]
[20,"Exclusion of utility conservation subsidies",null,50,50,40,40,40,30,30,30,30,20,20,330]
[21,"Credit for holding clean renewable energy bonds  2/",null,70,70,70,70,70,70,70,70,70,70,70,700]
[22,"Energy production credit  2/",null,{"v":7450,"d":"7,450"},{"v":7570,"d":"7,570"},{"v":9530,"d":"9,530"},{"v":13540,"d":"13,540"},{"v":19580,"d":"19,580"},{"v":26180,"d":"26,180"},{"v":31610,"d":"31,610"},{"v":36980,"d":"36,980"},{"v":41090,"d":"41,090"},{"v":43270,"d":"43,270"},{"v":47260,"d":"47,260"},{"v":276610,"d":"276,610"}]
[23,"Energy investment credit  2/",null,{"v":25970,"d":"25,970"},{"v":27510,"d":"27,510"},{"v":18670,"d":"18,670"},{"v":13760,"d":"13,760"},{"v":14710,"d":"14,710"},{"v":12600,"d":"12,600"},{"v":8680,"d":"8,680"},{"v":17190,"d":"17,190"},{"v":11510,"d":"11,510"},{"v":11040,"d":"11,040"},{"v":12350,"d":"12,350"},{"v":148020,"d":"148,020"}]
[24,"Advanced nuclear power production credit",null,30,150,220,240,270,280,280,280,240,90,10,{"v":2060,"d":"2,060"}]
[25,"Zero-emission nuclear power production credit  2/",null,0,0,0,0,0,0,0,170,790,{"v":1580,"d":"1,580"},630,{"v":3170,"d":"3,170"}]
[26,"Reduced tax rate for nuclear decommissioning funds",null,120,120,130,130,140,150,150,160,170,170,180,{"v":1500,"d":"1,500"}]
[27,"Alcohol fuel credits   3/",null,20,20,0,0,0,0,0,0,0,0,0,20]
[28,"Bio-Diesel and small agri-biodiesel producer tax credits   4/",null,20,20,0,0,0,0,0,0,0,0,0,20]
[29,"Clean fuel production credit  2/ 5/",null,0,0,{"v":4940,"d":"4,940"},{"v":5990,"d":"5,990"},{"v":6490,"d":"6,490"},{"v":1300,"d":"1,300"},330,0,0,0,0,{"v":19050,"d":"19,050"}]
[30,"Clean hydrogen production credit  2/",null,340,540,860,{"v":1330,"d":"1,330"},{"v":1960,"d":"1,960"},{"v":2780,"d":"2,780"},{"v":3830,"d":"3,830"},{"v":5170,"d":"5,170"},{"v":6840,"d":"6,840"},{"v":8910,"d":"8,910"},{"v":11490,"d":"11,490"},{"v":43710,"d":"43,710"}]
[31,"Tax credits for clean vehicles  2/",null,{"v":10560,"d":"10,560"},{"v":15570,"d":"15,570"},{"v":23580,"d":"23,580"},{"v":28930,"d":"28,930"},{"v":30260,"d":"30,260"},{"v":26230,"d":"26,230"},{"v":14340,"d":"14,340"},{"v":4670,"d":"4,670"},{"v":-3080,"d":"-3,080"},{"v":-11320,"d":"-11,320"},{"v":-17130,"d":"-17,130"},{"v":112050,"d":"112,050"}]
[32,"Tax credits for refueling property  2/",null,170,280,460,710,990,{"v":1230,"d":"1,230"},{"v":1510,"d":"1,510"},{"v":1680,"d":"1,680"},{"v":1830,"d":"1,830"},{"v":1950,"d":"1,950"},630,{"v":11270,"d":"11,270"}]
[33,"Allowance of deduction for certain energy efficient commercial building property",null,430,520,610,630,630,650,690,710,740,740,710,{"v":6630,"d":"6,630"}]
[34,"Credit for construction of new energy efficient homes",null,280,200,210,230,230,240,240,240,240,240,240,{"v":2310,"d":"2,310"}]
[35,"Credit for energy efficiency improvements to existing homes",null,{"v":1970,"d":"1,970"},{"v":1580,"d":"1,580"},{"v":1500,"d":"1,500"},{"v":1420,"d":"1,420"},{"v":1350,"d":"1,350"},{"v":1280,"d":"1,280"},{"v":1220,"d":"1,220"},{"v":1160,"d":"1,160"},{"v":1100,"d":"1,100"},{"v":1050,"d":"1,050"},700,{"v":12360,"d":"12,360"}]
[36,"Credit for residential energy efficient property ",null,{"v":7090,"d":"7,090"},{"v":9250,"d":"9,250"},{"v":6150,"d":"6,150"},{"v":4850,"d":"4,850"},{"v":4000,"d":"4,000"},{"v":3700,"d":"3,700"},{"v":4620,"d":"4,620"},{"v":4260,"d":"4,260"},{"v":4310,"d":"4,310"},{"v":4220,"d":"4,220"},{"v":4180,"d":"4,180"},{"v":49540,"d":"49,540"}]
[37,"Advanced energy property credit  2/",null,260,{"v":1170,"d":"1,170"},{"v":1560,"d":"1,560"},{"v":1010,"d":"1,010"},970,{"v":1090,"d":"1,090"},920,190,150,260,110,{"v":7430,"d":"7,430"}]
[38,"Advanced manufacturing production credit  2/",null,430,790,{"v":1330,"d":"1,330"},{"v":1940,"d":"1,940"},{"v":2620,"d":"2,620"},{"v":6990,"d":"6,990"},{"v":9710,"d":"9,710"},{"v":9290,"d":"9,290"},{"v":6850,"d":"6,850"},{"v":2980,"d":"2,980"},{"v":1840,"d":"1,840"},{"v":44340,"d":"44,340"}]
[]
["Natural resources and environment: "]
[39,"Expensing of exploration and development costs, nonfuel minerals ",null,70,0,0,-10,10,30,40,40,30,30,30,200]
[40,"Excess of percentage over cost depletion, nonfuel minerals ",null,310,330,300,310,310,310,330,340,350,360,380,{"v":3320,"d":"3,320"}]
[41,"Exclusion of interest on bonds for water, sewage, and hazardous waste facilities",null,290,230,240,260,290,290,290,320,310,310,220,{"v":2760,"d":"2,760"}]
[42,"Capital gains treatment of certain timber income ",null,150,150,160,180,200,210,220,230,240,250,270,{"v":2110,"d":"2,110"}]
[43,"Expensing of multiperiod timber growing costs ",null,260,260,260,280,290,300,320,320,340,360,370,{"v":3100,"d":"3,100"}]
[44,"Tax incentives for preservation of historic structures ",null,710,670,650,650,670,700,720,770,820,850,780,{"v":7280,"d":"7,280"}]
[45,"Carbon oxide sequestration credit  2/",null,330,400,510,680,{"v":1500,"d":"1,500"},{"v":2230,"d":"2,230"},{"v":2670,"d":"2,670"},{"v":4840,"d":"4,840"},{"v":7070,"d":"7,070"},{"v":7960,"d":"7,960"},{"v":8290,"d":"8,290"},{"v":36150,"d":"36,150"}]
[46,"Deduction for endangered species recovery expenditures",null,30,40,40,40,60,60,60,70,70,80,90,610]
[]
["Agriculture: "]
[47,"Expensing of certain capital outlays ",null,120,120,120,140,150,150,150,140,140,140,150,{"v":1400,"d":"1,400"}]
[48,"Expensing of certain multiperiod production costs ",null,250,260,270,310,330,330,330,320,320,320,330,{"v":3120,"d":"3,120"}]
[49,"Treatment of loans forgiven for solvent farmers",null,60,60,60,70,70,70,70,70,70,70,70,680]
[50,"Capital gains treatment of certain agriculture income ",null,{"v":1550,"d":"1,550"},{"v":1530,"d":"1,530"},{"v":1590,"d":"1,590"},{"v":1770,"d":"1,770"},{"v":1970,"d":"1,970"},{"v":2070,"d":"2,070"},{"v":2180,"d":"2,180"},{"v":2280,"d":"2,280"},{"v":2400,"d":"2,400"},{"v":2530,"d":"2,530"},{"v":2660,"d":"2,660"},{"v":20980,"d":"20,980"}]
[51,"Income averaging for farmers",null,210,210,220,230,230,230,230,230,230,230,230,{"v":2270,"d":"2,270"}]
[52,"Deferral of gain on sale of farm refiners",null,15,20,20,20,20,20,20,25,25,25,25,220]
[53,"Expensing of reforestation expenditures",null,60,70,70,80,80,80,80,80,80,90,90,800]
[]
["Commerce and housing: "]
[null,"Financial institutions and insurance: "]
[54,"Exemption of credit union income ",null,{"v":2970,"d":"2,970"},{"v":2940,"d":"2,940"},{"v":3110,"d":"3,110"},{"v":3300,"d":"3,300"},{"v":3460,"d":"3,460"},{"v":3570,"d":"3,570"},{"v":3680,"d":"3,680"},{"v":3820,"d":"3,820"},{"v":3850,"d":"3,850"},{"v":3900,"d":"3,900"},{"v":4170,"d":"4,170"},{"v":35800,"d":"35,800"}]
[55,"Exclusion of life insurance death benefits",null,{"v":15320,"d":"15,320"},{"v":16260,"d":"16,260"},{"v":16670,"d":"16,670"},{"v":17360,"d":"17,360"},{"v":18320,"d":"18,320"},{"v":18610,"d":"18,610"},{"v":19020,"d":"19,020"},{"v":19510,"d":"19,510"},{"v":19980,"d":"19,980"},{"v":20430,"d":"20,430"},{"v":20880,"d":"20,880"},{"v":187040,"d":"187,040"}]
[56,"Exemption or special alternative tax for small property and casualty insurance companies ",null,{"v":1400,"d":"1,400"},{"v":1430,"d":"1,430"},{"v":1470,"d":"1,470"},{"v":1510,"d":"1,510"},{"v":1540,"d":"1,540"},{"v":1560,"d":"1,560"},{"v":1590,"d":"1,590"},{"v":1630,"d":"1,630"},{"v":1670,"d":"1,670"},{"v":1710,"d":"1,710"},{"v":1750,"d":"1,750"},{"v":15860,"d":"15,860"}]
[57,"Tax exemption of insurance income earned by tax-exempt organizations",null,370,380,390,390,400,410,420,430,430,440,440,{"v":4130,"d":"4,130"}]
[58,"Exclusion of interest spread of financial institutions",null,{"v":11100,"d":"11,100"},{"v":9010,"d":"9,010"},{"v":9330,"d":"9,330"},{"v":9810,"d":"9,810"},{"v":10200,"d":"10,200"},{"v":10360,"d":"10,360"},{"v":10440,"d":"10,440"},{"v":10610,"d":"10,610"},{"v":10830,"d":"10,830"},{"v":11010,"d":"11,010"},{"v":11140,"d":"11,140"},{"v":102740,"d":"102,740"}]
[null,"Housing: "]
[59,"Exclusion of interest on owner-occupied mortgage subsidy bonds ",null,880,710,730,790,860,860,890,950,940,910,640,{"v":8280,"d":"8,280"}]
[60,"Exclusion of interest on rental housing bonds",null,{"v":1610,"d":"1,610"},{"v":1300,"d":"1,300"},{"v":1350,"d":"1,350"},{"v":1460,"d":"1,460"},{"v":1580,"d":"1,580"},{"v":1590,"d":"1,590"},{"v":1630,"d":"1,630"},{"v":1750,"d":"1,750"},{"v":1730,"d":"1,730"},{"v":1670,"d":"1,670"},{"v":1160,"d":"1,160"},{"v":15220,"d":"15,220"}]
[61,"Deductibility of mortgage interest on owner-occupied homes ",null,{"v":31820,"d":"31,820"},{"v":30770,"d":"30,770"},{"v":30920,"d":"30,920"},{"v":67280,"d":"67,280"},{"v":87740,"d":"87,740"},{"v":91630,"d":"91,630"},{"v":95620,"d":"95,620"},{"v":99780,"d":"99,780"},{"v":104210,"d":"104,210"},{"v":108570,"d":"108,570"},{"v":111950,"d":"111,950"},{"v":828470,"d":"828,470"}]
[62,"Deductibility of State and local property tax on owner-occupied homes  6/",null,{"v":6910,"d":"6,910"},{"v":6410,"d":"6,410"},{"v":6090,"d":"6,090"},{"v":34180,"d":"34,180"},{"v":50080,"d":"50,080"},{"v":52530,"d":"52,530"},{"v":54640,"d":"54,640"},{"v":56890,"d":"56,890"},{"v":59490,"d":"59,490"},{"v":62120,"d":"62,120"},{"v":64830,"d":"64,830"},{"v":447260,"d":"447,260"}]
[63,"Deferral of income from installment sales ",null,{"v":1750,"d":"1,750"},{"v":1720,"d":"1,720"},{"v":1780,"d":"1,780"},{"v":1860,"d":"1,860"},{"v":1940,"d":"1,940"},{"v":2020,"d":"2,020"},{"v":2100,"d":"2,100"},{"v":2190,"d":"2,190"},{"v":2290,"d":"2,290"},{"v":2380,"d":"2,380"},{"v":2490,"d":"2,490"},{"v":20770,"d":"20,770"}]
[64,"Capital gains exclusion on home sales",null,{"v":54410,"d":"54,410"},{"v":58230,"d":"58,230"},{"v":60400,"d":"60,400"},{"v":66830,"d":"66,830"},{"v":71490,"d":"71,490"},{"v":74300,"d":"74,300"},{"v":77040,"d":"77,040"},{"v":79900,"d":"79,900"},{"v":83100,"d":"83,100"},{"v":86410,"d":"86,410"},{"v":89690,"d":"89,690"},{"v":747390,"d":"747,390"}]
[65,"Exclusion of net imputed rental income",null,{"v":147240,"d":"147,240"},{"v":151950,"d":"151,950"},{"v":156250,"d":"156,250"},{"v":174960,"d":"174,960"},{"v":183050,"d":"183,050"},{"v":191070,"d":"191,070"},{"v":199350,"d":"199,350"},{"v":208160,"d":"208,160"},{"v":217490,"d":"217,490"},{"v":226790,"d":"226,790"},{"v":236720,"d":"236,720"},{"v":1945790,"d":"1,945,790"}]
[66,"Exception from passive loss rules for $25,000 of rental loss ",null,{"v":5470,"d":"5,470"},{"v":5460,"d":"5,460"},{"v":5600,"d":"5,600"},{"v":5840,"d":"5,840"},{"v":5600,"d":"5,600"},{"v":5270,"d":"5,270"},{"v":4830,"d":"4,830"},{"v":4340,"d":"4,340"},{"v":4030,"d":"4,030"},{"v":4010,"d":"4,010"},{"v":4140,"d":"4,140"},{"v":49120,"d":"49,120"}]
[67,"Credit for low-income housing investments",null,{"v":12800,"d":"12,800"},{"v":13630,"d":"13,630"},{"v":14400,"d":"14,400"},{"v":15130,"d":"15,130"},{"v":15790,"d":"15,790"},{"v":16270,"d":"16,270"},{"v":16700,"d":"16,700"},{"v":17100,"d":"17,100"},{"v":17400,"d":"17,400"},{"v":17670,"d":"17,670"},{"v":17920,"d":"17,920"},{"v":149510,"d":"149,510"}]
[68,"Accelerated depreciation on rental housing (normal tax method) ",null,{"v":2440,"d":"2,440"},{"v":2150,"d":"2,150"},{"v":2530,"d":"2,530"},{"v":3240,"d":"3,240"},{"v":3960,"d":"3,960"},{"v":4620,"d":"4,620"},{"v":5300,"d":"5,300"},{"v":5960,"d":"5,960"},{"v":6590,"d":"6,590"},{"v":7200,"d":"7,200"},{"v":7800,"d":"7,800"},{"v":49350,"d":"49,350"}]
[69,"Discharge of mortgage indebtedness",null,220,140,140,50,0,0,0,0,0,0,0,330]
[null,"Commerce: "]
[70,"Discharge of business indebtedness",null,-10,10,40,60,70,60,50,40,20,20,30,400]
[71,"Exceptions from imputed interest rules ",null,60,70,70,80,80,80,80,80,80,90,90,800]
[72,"Treatment of qualified dividends",null,{"v":35880,"d":"35,880"},{"v":38390,"d":"38,390"},{"v":39990,"d":"39,990"},{"v":44470,"d":"44,470"},{"v":49190,"d":"49,190"},{"v":51470,"d":"51,470"},{"v":53730,"d":"53,730"},{"v":56150,"d":"56,150"},{"v":58710,"d":"58,710"},{"v":61380,"d":"61,380"},{"v":64170,"d":"64,170"},{"v":517650,"d":"517,650"}]
[73,"Capital gains (except agriculture, timber, iron ore, and coal)",null,{"v":115630,"d":"115,630"},{"v":114130,"d":"114,130"},{"v":118590,"d":"118,590"},{"v":132180,"d":"132,180"},{"v":146890,"d":"146,890"},{"v":154710,"d":"154,710"},{"v":162580,"d":"162,580"},{"v":170590,"d":"170,590"},{"v":179150,"d":"179,150"},{"v":188540,"d":"188,540"},{"v":198600,"d":"198,600"},{"v":1565960,"d":"1,565,960"}]
[74,"Capital gains exclusion of small corporation stock",null,{"v":1780,"d":"1,780"},{"v":1850,"d":"1,850"},{"v":1930,"d":"1,930"},{"v":2000,"d":"2,000"},{"v":2070,"d":"2,070"},{"v":2150,"d":"2,150"},{"v":2240,"d":"2,240"},{"v":2330,"d":"2,330"},{"v":2430,"d":"2,430"},{"v":2530,"d":"2,530"},{"v":2640,"d":"2,640"},{"v":22170,"d":"22,170"}]
[75,"Step-up basis of capital gains at death ",null,{"v":49240,"d":"49,240"},{"v":33560,"d":"33,560"},{"v":35940,"d":"35,940"},{"v":38960,"d":"38,960"},{"v":44060,"d":"44,060"},{"v":48230,"d":"48,230"},{"v":52300,"d":"52,300"},{"v":56600,"d":"56,600"},{"v":61240,"d":"61,240"},{"v":66620,"d":"66,620"},{"v":72070,"d":"72,070"},{"v":509580,"d":"509,580"}]
[76,"Carryover basis of capital gains on gifts ",null,{"v":4590,"d":"4,590"},{"v":4130,"d":"4,130"},{"v":4470,"d":"4,470"},{"v":5720,"d":"5,720"},{"v":6890,"d":"6,890"},{"v":6860,"d":"6,860"},{"v":6790,"d":"6,790"},{"v":6890,"d":"6,890"},{"v":7170,"d":"7,170"},{"v":7800,"d":"7,800"},{"v":8830,"d":"8,830"},{"v":65550,"d":"65,550"}]
[77,"Ordinary income treatment of loss from small business corporation stock sale ",null,70,80,80,80,80,80,90,90,90,90,100,860]
[78,"Deferral of capital gains from like-kind exchanges",null,{"v":4020,"d":"4,020"},{"v":4230,"d":"4,230"},{"v":5430,"d":"5,430"},{"v":5569,"d":"5,569"},{"v":4870,"d":"4,870"},{"v":5130,"d":"5,130"},{"v":5380,"d":"5,380"},{"v":5640,"d":"5,640"},{"v":5940,"d":"5,940"},{"v":6240,"d":"6,240"},{"v":6440,"d":"6,440"},{"v":54869,"d":"54,869"}]
[79,"Depreciation of buildings other than rental housing (normal tax method) ",null,920,-190,-390,-400,-360,-130,220,740,970,{"v":1300,"d":"1,300"},{"v":1610,"d":"1,610"},{"v":3370,"d":"3,370"}]
[80,"Accelerated depreciation of machinery and equipment (normal tax method) ",null,{"v":10430,"d":"10,430"},{"v":-3730,"d":"-3,730"},{"v":-11580,"d":"-11,580"},{"v":-18420,"d":"-18,420"},{"v":-25860,"d":"-25,860"},{"v":-17160,"d":"-17,160"},{"v":-4110,"d":"-4,110"},{"v":3770,"d":"3,770"},{"v":8800,"d":"8,800"},{"v":12180,"d":"12,180"},{"v":14790,"d":"14,790"},{"v":-41320,"d":"-41,320"}]
[81,"Exclusion of interest on small issue bonds ",null,60,60,60,70,70,70,70,70,70,70,50,660]
[82,"Special rules for certain film and TV production",null,100,180,240,-380,-520,-250,-120,-50,-20,0,0,-920]
[83,"Allow 20-percent deduction to certain pass-through income",null,{"v":37240,"d":"37,240"},{"v":61850,"d":"61,850"},{"v":65180,"d":"65,180"},{"v":27000,"d":"27,000"},0,0,0,0,0,0,0,{"v":154030,"d":"154,030"}]
[84,"Advanced manufacturing investment credit  2/",null,190,{"v":3630,"d":"3,630"},{"v":3830,"d":"3,830"},{"v":4080,"d":"4,080"},{"v":2820,"d":"2,820"},{"v":2860,"d":"2,860"},{"v":2610,"d":"2,610"},{"v":2590,"d":"2,590"},{"v":1950,"d":"1,950"},{"v":1350,"d":"1,350"},{"v":1010,"d":"1,010"},{"v":26730,"d":"26,730"}]
[]
["Transportation: "]
[85,"Tonnage tax",null,100,100,100,100,100,110,110,110,110,110,120,{"v":1070,"d":"1,070"}]
[86,"Deferral of tax on shipping companies",null,10,10,10,10,10,10,10,10,10,10,10,100]
[87,"Exclusion of reimbursed employee parking expenses ",null,{"v":1827,"d":"1,827"},{"v":1890,"d":"1,890"},{"v":1957,"d":"1,957"},{"v":2025,"d":"2,025"},{"v":2116,"d":"2,116"},{"v":2211,"d":"2,211"},{"v":2311,"d":"2,311"},{"v":2415,"d":"2,415"},{"v":2523,"d":"2,523"},{"v":2637,"d":"2,637"},{"v":2756,"d":"2,756"},{"v":22841,"d":"22,841"}]
[88,"Exclusion for employer-provided transit passes ",null,369,381,394,408,431,455,479,506,534,563,594,{"v":4745,"d":"4,745"}]
[89,"Tax credit for certain expenditures for maintaining railroad tracks",null,130,80,60,40,30,30,20,10,10,0,0,280]
[90,"Exclusion of interest on bonds for Highway Projects and rail-truck transfer facilities",null,140,140,130,130,120,110,110,100,100,80,80,{"v":1100,"d":"1,100"}]
[]
["Community and regional development: "]
[91,"Exclusion of interest for airport, dock, and similar bonds",null,{"v":1050,"d":"1,050"},840,870,950,{"v":1020,"d":"1,020"},{"v":1030,"d":"1,030"},{"v":1060,"d":"1,060"},{"v":1130,"d":"1,130"},{"v":1120,"d":"1,120"},{"v":1080,"d":"1,080"},750,{"v":9850,"d":"9,850"}]
[92,"Exemption of certain mutuals' and cooperatives' income ",null,100,100,110,110,110,110,120,120,120,120,130,{"v":1150,"d":"1,150"}]
[93,"Empowerment zones",null,90,90,100,80,60,40,20,20,20,20,10,460]
[94,"New markets tax credit",null,{"v":1210,"d":"1,210"},{"v":1250,"d":"1,250"},{"v":1310,"d":"1,310"},{"v":1360,"d":"1,360"},{"v":1340,"d":"1,340"},{"v":1230,"d":"1,230"},{"v":1060,"d":"1,060"},870,640,410,160,{"v":9630,"d":"9,630"}]
[95,"Credit to holders of Gulf and Midwest Tax Credit Bonds .",null,100,80,80,80,80,70,60,60,50,30,20,610]
[96,"Recovery Zone Bonds  2/",null,90,70,70,70,70,60,60,50,40,30,10,530]
[97,"Tribal Economic Development Bonds",null,10,10,10,10,10,10,10,10,10,10,10,100]
[98,"Opportunity Zones",null,{"v":2080,"d":"2,080"},{"v":2160,"d":"2,160"},{"v":1990,"d":"1,990"},{"v":-6400,"d":"-6,400"},{"v":-12400,"d":"-12,400"},670,880,{"v":1130,"d":"1,130"},{"v":1320,"d":"1,320"},{"v":1550,"d":"1,550"},{"v":1650,"d":"1,650"},{"v":-7450,"d":"-7,450"}]
[99,"Disaster employee retention credit",null,50,40,40,20,20,20,10,10,10,10,10,190]
[]
["Education, training, employment, and social services: "]
[null,"Education: "]
[100,"Exclusion of scholarship and fellowship income (normal tax method) ",null,{"v":4430,"d":"4,430"},{"v":4670,"d":"4,670"},{"v":4920,"d":"4,920"},{"v":5440,"d":"5,440"},{"v":6200,"d":"6,200"},{"v":6530,"d":"6,530"},{"v":6850,"d":"6,850"},{"v":7220,"d":"7,220"},{"v":7610,"d":"7,610"},{"v":8010,"d":"8,010"},{"v":8430,"d":"8,430"},{"v":65880,"d":"65,880"}]
[101,"Tax credits for post-secondary education expenses  2/",null,{"v":13940,"d":"13,940"},{"v":13860,"d":"13,860"},{"v":13660,"d":"13,660"},{"v":13390,"d":"13,390"},{"v":13270,"d":"13,270"},{"v":13030,"d":"13,030"},{"v":12790,"d":"12,790"},{"v":12490,"d":"12,490"},{"v":12220,"d":"12,220"},{"v":11910,"d":"11,910"},{"v":11600,"d":"11,600"},{"v":128220,"d":"128,220"}]
[102,"Deductibility of student-loan interest",null,560,940,{"v":2490,"d":"2,490"},{"v":2690,"d":"2,690"},{"v":3110,"d":"3,110"},{"v":3160,"d":"3,160"},{"v":3290,"d":"3,290"},{"v":3320,"d":"3,320"},{"v":3400,"d":"3,400"},{"v":3420,"d":"3,420"},{"v":3450,"d":"3,450"},{"v":29270,"d":"29,270"}]
[103,"Qualified tuition programs (includes Education IRA)",null,{"v":3020,"d":"3,020"},{"v":3350,"d":"3,350"},{"v":3800,"d":"3,800"},{"v":4630,"d":"4,630"},{"v":5570,"d":"5,570"},{"v":6660,"d":"6,660"},{"v":8120,"d":"8,120"},{"v":10090,"d":"10,090"},{"v":12740,"d":"12,740"},{"v":16260,"d":"16,260"},{"v":20940,"d":"20,940"},{"v":92160,"d":"92,160"}]
[104,"Exclusion of interest on student-loan bonds ",null,150,130,120,140,150,150,160,170,170,160,110,{"v":1460,"d":"1,460"}]
[105,"Exclusion of interest on bonds for private nonprofit educational facilities ",null,{"v":2280,"d":"2,280"},{"v":1850,"d":"1,850"},{"v":1900,"d":"1,900"},{"v":2070,"d":"2,070"},{"v":2230,"d":"2,230"},{"v":2250,"d":"2,250"},{"v":2310,"d":"2,310"},{"v":2480,"d":"2,480"},{"v":2440,"d":"2,440"},{"v":2370,"d":"2,370"},{"v":1650,"d":"1,650"},{"v":21550,"d":"21,550"}]
[106,"Credit for holders of zone academy bonds  2/",null,90,80,60,50,50,40,40,40,30,30,30,450]
[107,"Exclusion of interest on savings bonds redeemed to finance educational expenses",null,40,40,40,50,50,50,50,50,50,60,60,500]
[108,"Parental personal exemption for students age 19 or over ",null,{"v":2210,"d":"2,210"},{"v":3280,"d":"3,280"},{"v":3200,"d":"3,200"},{"v":6110,"d":"6,110"},{"v":7550,"d":"7,550"},{"v":7480,"d":"7,480"},{"v":7470,"d":"7,470"},{"v":7410,"d":"7,410"},{"v":7300,"d":"7,300"},{"v":7220,"d":"7,220"},{"v":7170,"d":"7,170"},{"v":64190,"d":"64,190"}]
[109,"Deductibility of charitable contributions to educational institutions",null,{"v":6230,"d":"6,230"},{"v":6290,"d":"6,290"},{"v":6300,"d":"6,300"},{"v":7360,"d":"7,360"},{"v":10350,"d":"10,350"},{"v":11050,"d":"11,050"},{"v":11850,"d":"11,850"},{"v":12170,"d":"12,170"},{"v":12580,"d":"12,580"},{"v":13060,"d":"13,060"},{"v":13560,"d":"13,560"},{"v":104570,"d":"104,570"}]
[110,"Exclusion of employer-provided educational assistance ",null,{"v":1660,"d":"1,660"},{"v":1770,"d":"1,770"},{"v":1880,"d":"1,880"},{"v":1660,"d":"1,660"},{"v":1570,"d":"1,570"},{"v":1650,"d":"1,650"},{"v":1730,"d":"1,730"},{"v":1820,"d":"1,820"},{"v":1920,"d":"1,920"},{"v":2010,"d":"2,010"},{"v":2100,"d":"2,100"},{"v":18110,"d":"18,110"}]
[111,"Special deduction for teacher expenses",null,160,160,160,170,190,190,210,230,190,200,200,{"v":1900,"d":"1,900"}]
[112,"Discharge of student loan indebtedness",null,100,110,130,150,170,200,240,280,320,380,440,{"v":2420,"d":"2,420"}]
[113,"Qualified school construction bonds  2/",null,490,470,440,410,390,360,330,320,290,260,240,{"v":3510,"d":"3,510"}]
[null,"Training, employment, and social services: "]
[114,"Work opportunity tax credit",null,{"v":2070,"d":"2,070"},{"v":2130,"d":"2,130"},{"v":2200,"d":"2,200"},{"v":1400,"d":"1,400"},520,340,260,190,150,110,80,{"v":7380,"d":"7,380"}]
[115,"Employer provided child care exclusion",null,760,840,910,{"v":1180,"d":"1,180"},{"v":1330,"d":"1,330"},{"v":1380,"d":"1,380"},{"v":1440,"d":"1,440"},{"v":1500,"d":"1,500"},{"v":1560,"d":"1,560"},{"v":1620,"d":"1,620"},{"v":1670,"d":"1,670"},{"v":13430,"d":"13,430"}]
[116,"Employer-provided child care credit",null,20,20,20,20,20,20,30,40,40,40,40,290]
[117,"Assistance for adopted foster children",null,880,940,{"v":1000,"d":"1,000"},{"v":1040,"d":"1,040"},{"v":1100,"d":"1,100"},{"v":1170,"d":"1,170"},{"v":1270,"d":"1,270"},{"v":1340,"d":"1,340"},{"v":1330,"d":"1,330"},{"v":1530,"d":"1,530"},{"v":1620,"d":"1,620"},{"v":12340,"d":"12,340"}]
[118,"Adoption credit and exclusion",null,870,900,920,930,940,950,960,970,980,990,990,{"v":9530,"d":"9,530"}]
[119,"Exclusion of employee meals and lodging (other than military) ",null,{"v":7530,"d":"7,530"},{"v":6960,"d":"6,960"},{"v":6900,"d":"6,900"},{"v":8140,"d":"8,140"},{"v":8890,"d":"8,890"},{"v":9190,"d":"9,190"},{"v":9520,"d":"9,520"},{"v":9850,"d":"9,850"},{"v":9190,"d":"9,190"},{"v":10510,"d":"10,510"},{"v":10870,"d":"10,870"},{"v":90020,"d":"90,020"}]
[120,"Credit for child and dependent care expenses  2/",null,{"v":3480,"d":"3,480"},{"v":3690,"d":"3,690"},{"v":3850,"d":"3,850"},{"v":3920,"d":"3,920"},{"v":3950,"d":"3,950"},{"v":3980,"d":"3,980"},{"v":4010,"d":"4,010"},{"v":4040,"d":"4,040"},{"v":4070,"d":"4,070"},{"v":4100,"d":"4,100"},{"v":4120,"d":"4,120"},{"v":39730,"d":"39,730"}]
[121,"Credit for disabled access expenditures ",null,10,10,10,10,10,10,10,10,10,10,10,100]
[122,"Deductibility of charitable contributions, other than education and health",null,{"v":47410,"d":"47,410"},{"v":47940,"d":"47,940"},{"v":48030,"d":"48,030"},{"v":56740,"d":"56,740"},{"v":81110,"d":"81,110"},{"v":86690,"d":"86,690"},{"v":92850,"d":"92,850"},{"v":98230,"d":"98,230"},{"v":104630,"d":"104,630"},{"v":111540,"d":"111,540"},{"v":118910,"d":"118,910"},{"v":846670,"d":"846,670"}]
[123,"Exclusion of certain foster care payments ",null,500,530,560,590,640,700,780,870,970,{"v":1100,"d":"1,100"},{"v":1270,"d":"1,270"},{"v":8010,"d":"8,010"}]
[124,"Exclusion of parsonage allowances ",null,959,{"v":1009,"d":"1,009"},{"v":1058,"d":"1,058"},{"v":1118,"d":"1,118"},{"v":1177,"d":"1,177"},{"v":1246,"d":"1,246"},{"v":1305,"d":"1,305"},{"v":1375,"d":"1,375"},{"v":1444,"d":"1,444"},{"v":1523,"d":"1,523"},{"v":1602,"d":"1,602"},{"v":12857,"d":"12,857"}]
[125,"Indian employment credit",null,30,30,20,20,20,20,0,0,0,0,0,110]
[126,"Employer-provided paid family and medical leave credit",null,70,90,90,50,10,0,0,0,0,0,0,240]
[]
["Health: "]
[127,"Exclusion of employer contributions for medical insurance premiums and medical care  7/",null,{"v":215860,"d":"215,860"},{"v":231010,"d":"231,010"},{"v":246510,"d":"246,510"},{"v":289890,"d":"289,890"},{"v":321980,"d":"321,980"},{"v":340080,"d":"340,080"},{"v":359210,"d":"359,210"},{"v":379310,"d":"379,310"},{"v":400400,"d":"400,400"},{"v":422430,"d":"422,430"},{"v":445530,"d":"445,530"},{"v":3436350,"d":"3,436,350"}]
[128,"Self-employed medical insurance premiums",null,{"v":8150,"d":"8,150"},{"v":8520,"d":"8,520"},{"v":9030,"d":"9,030"},{"v":11210,"d":"11,210"},{"v":12990,"d":"12,990"},{"v":14060,"d":"14,060"},{"v":15040,"d":"15,040"},{"v":16290,"d":"16,290"},{"v":17610,"d":"17,610"},{"v":18790,"d":"18,790"},{"v":19770,"d":"19,770"},{"v":143310,"d":"143,310"}]
[129,"Medical Savings Accounts / Health Savings Accounts",null,{"v":12830,"d":"12,830"},{"v":13610,"d":"13,610"},{"v":14180,"d":"14,180"},{"v":16270,"d":"16,270"},{"v":17690,"d":"17,690"},{"v":18260,"d":"18,260"},{"v":18820,"d":"18,820"},{"v":19500,"d":"19,500"},{"v":20190,"d":"20,190"},{"v":20820,"d":"20,820"},{"v":21540,"d":"21,540"},{"v":180880,"d":"180,880"}]
[130,"Deductibility of medical expenses ",null,{"v":12260,"d":"12,260"},{"v":12900,"d":"12,900"},{"v":13550,"d":"13,550"},{"v":18620,"d":"18,620"},{"v":22370,"d":"22,370"},{"v":24140,"d":"24,140"},{"v":25910,"d":"25,910"},{"v":27850,"d":"27,850"},{"v":30040,"d":"30,040"},{"v":32460,"d":"32,460"},{"v":35100,"d":"35,100"},{"v":242940,"d":"242,940"}]
[131,"Exclusion of interest on hospital construction bonds",null,{"v":3120,"d":"3,120"},{"v":2530,"d":"2,530"},{"v":2600,"d":"2,600"},{"v":2830,"d":"2,830"},{"v":3050,"d":"3,050"},{"v":3080,"d":"3,080"},{"v":3160,"d":"3,160"},{"v":3390,"d":"3,390"},{"v":3350,"d":"3,350"},{"v":3240,"d":"3,240"},{"v":2260,"d":"2,260"},{"v":29490,"d":"29,490"}]
[132,"Refundable Premium Assistance Tax Credit  2/",null,{"v":15047,"d":"15,047"},{"v":14935,"d":"14,935"},{"v":15413,"d":"15,413"},{"v":12440,"d":"12,440"},{"v":10816,"d":"10,816"},{"v":10684,"d":"10,684"},{"v":10507,"d":"10,507"},{"v":10913,"d":"10,913"},{"v":11914,"d":"11,914"},{"v":12707,"d":"12,707"},{"v":13277,"d":"13,277"},{"v":123606,"d":"123,606"}]
[133,"Credit for employee health insurance expenses of small business ",null,10,10,0,0,0,0,0,0,0,0,0,10]
[134,"Deductibility of charitable contributions to health institutions",null,{"v":9000,"d":"9,000"},{"v":9060,"d":"9,060"},{"v":9050,"d":"9,050"},{"v":10110,"d":"10,110"},{"v":13340,"d":"13,340"},{"v":14250,"d":"14,250"},{"v":15220,"d":"15,220"},{"v":16090,"d":"16,090"},{"v":17080,"d":"17,080"},{"v":18180,"d":"18,180"},{"v":19350,"d":"19,350"},{"v":141730,"d":"141,730"}]
[135,"Tax credit for orphan drug research ",null,{"v":1740,"d":"1,740"},{"v":1940,"d":"1,940"},{"v":2160,"d":"2,160"},{"v":2420,"d":"2,420"},{"v":2700,"d":"2,700"},{"v":3020,"d":"3,020"},{"v":3370,"d":"3,370"},{"v":3770,"d":"3,770"},{"v":4210,"d":"4,210"},{"v":4700,"d":"4,700"},{"v":5250,"d":"5,250"},{"v":33540,"d":"33,540"}]
[136,"Special Blue Cross/Blue Shield tax benefits ",null,370,380,400,420,450,470,500,530,570,610,650,{"v":4980,"d":"4,980"}]
[137,"Distributions from retirement plans for premiums for health and long-term care insurance",null,470,490,500,590,630,650,660,670,670,680,690,{"v":6230,"d":"6,230"}]
[138,"Credit for family and sick leave taken by self-employed individuals  2/",null,520,0,0,0,0,0,0,0,0,0,0,0]
[]
["Income security: "]
[139,"Child credit  2/",null,{"v":67520,"d":"67,520"},{"v":63740,"d":"63,740"},{"v":65370,"d":"65,370"},{"v":45890,"d":"45,890"},{"v":15780,"d":"15,780"},{"v":15390,"d":"15,390"},{"v":14990,"d":"14,990"},{"v":14540,"d":"14,540"},{"v":14050,"d":"14,050"},{"v":13560,"d":"13,560"},{"v":13110,"d":"13,110"},{"v":276420,"d":"276,420"}]
[140,"Other Dependent Tax Credit"]
[141,"Exclusion of railroad retirement (Social Security equivalent) benefits ",null,300,280,260,270,270,250,220,200,160,130,90,{"v":2130,"d":"2,130"}]
[142,"Exclusion of workers' compensation benefits",null,{"v":8870,"d":"8,870"},{"v":8870,"d":"8,870"},{"v":8870,"d":"8,870"},{"v":8860,"d":"8,860"},{"v":8860,"d":"8,860"},{"v":8850,"d":"8,850"},{"v":8850,"d":"8,850"},{"v":8850,"d":"8,850"},{"v":8840,"d":"8,840"},{"v":8840,"d":"8,840"},{"v":8840,"d":"8,840"},{"v":88530,"d":"88,530"}]
[143,"Exclusion of public assistance benefits (normal tax method) ",null,760,720,720,770,800,830,850,840,890,920,970,{"v":8310,"d":"8,310"}]
[144,"Exclusion of special benefits for disabled coal miners ",null,20,20,20,20,10,10,10,10,10,10,10,130]
[145,"Exclusion of military disability pensions ",null,200,210,210,240,260,260,270,280,280,290,300,{"v":2600,"d":"2,600"}]
[null,"Net exclusion of pension contributions and earnings: "]
[146,"Defined benefit employer plans",null,{"v":70100,"d":"70,100"},{"v":68860,"d":"68,860"},{"v":68880,"d":"68,880"},{"v":77890,"d":"77,890"},{"v":77310,"d":"77,310"},{"v":76940,"d":"76,940"},{"v":76680,"d":"76,680"},{"v":77780,"d":"77,780"},{"v":77950,"d":"77,950"},{"v":77510,"d":"77,510"},{"v":76910,"d":"76,910"},{"v":756710,"d":"756,710"}]
[147,"Defined contribution employer plans",null,{"v":133860,"d":"133,860"},{"v":136290,"d":"136,290"},{"v":141780,"d":"141,780"},{"v":170240,"d":"170,240"},{"v":177930,"d":"177,930"},{"v":186430,"d":"186,430"},{"v":195500,"d":"195,500"},{"v":205940,"d":"205,940"},{"v":218260,"d":"218,260"},{"v":229800,"d":"229,800"},{"v":242050,"d":"242,050"},{"v":1904220,"d":"1,904,220"}]
[148,"Individual Retirement Accounts ",null,{"v":32690,"d":"32,690"},{"v":33210,"d":"33,210"},{"v":34470,"d":"34,470"},{"v":41470,"d":"41,470"},{"v":43930,"d":"43,930"},{"v":46180,"d":"46,180"},{"v":48460,"d":"48,460"},{"v":51170,"d":"51,170"},{"v":54430,"d":"54,430"},{"v":58190,"d":"58,190"},{"v":62140,"d":"62,140"},{"v":473650,"d":"473,650"}]
[149,"Low and moderate income savers credit",null,{"v":1860,"d":"1,860"},{"v":1990,"d":"1,990"},{"v":1970,"d":"1,970"},{"v":2140,"d":"2,140"},{"v":2100,"d":"2,100"},{"v":4170,"d":"4,170"},{"v":4160,"d":"4,160"},{"v":4090,"d":"4,090"},{"v":4120,"d":"4,120"},{"v":4060,"d":"4,060"},{"v":4020,"d":"4,020"},{"v":32820,"d":"32,820"}]
[150,"Self-Employed plans ",null,{"v":43180,"d":"43,180"},{"v":43960,"d":"43,960"},{"v":45730,"d":"45,730"},{"v":54910,"d":"54,910"},{"v":57390,"d":"57,390"},{"v":60130,"d":"60,130"},{"v":63060,"d":"63,060"},{"v":66430,"d":"66,430"},{"v":70400,"d":"70,400"},{"v":74120,"d":"74,120"},{"v":78080,"d":"78,080"},{"v":614210,"d":"614,210"}]
[151,"Small employer pension plan startup credit",null,{"$f":"+Individual!D186+' Corporate'!D186","v":0},{"$f":"+Individual!E186+' Corporate'!E186","v":0},{"$f":"+Individual!F186+' Corporate'!F186","v":320},{"$f":"+Individual!G186+' Corporate'!G186","v":380},{"$f":"+Individual!H186+' Corporate'!H186","v":360},{"$f":"+Individual!I186+' Corporate'!I186","v":310},{"$f":"+Individual!J186+' Corporate'!J186","v":280},{"$f":"+Individual!K186+' Corporate'!K186","v":230},{"$f":"+Individual!L186+' Corporate'!L186","v":180},{"$f":"+Individual!M186+' Corporate'!M186","v":130},{"$f":"+Individual!N186+' Corporate'!N186","v":130},{"$f":"+SUM(E184:N184)","v":{"v":2320,"d":"2,320"}}]
[null,"Exclusion of other employee benefits: "]
[{"$f":"+A184+1","v":152},"Premiums on group term life insurance ",null,{"v":3440,"d":"3,440"},{"v":3500,"d":"3,500"},{"v":3610,"d":"3,610"},{"v":4100,"d":"4,100"},{"v":4360,"d":"4,360"},{"v":4500,"d":"4,500"},{"v":4650,"d":"4,650"},{"v":4810,"d":"4,810"},{"v":4970,"d":"4,970"},{"v":5130,"d":"5,130"},{"v":5300,"d":"5,300"},{"v":44930,"d":"44,930"}]
[{"$f":"+A186+1","v":153},"Premiums on accident and disability insurance ",null,{"v":1720,"d":"1,720"},{"v":1730,"d":"1,730"},{"v":1760,"d":"1,760"},{"v":1970,"d":"1,970"},{"v":2060,"d":"2,060"},{"v":2100,"d":"2,100"},{"v":2140,"d":"2,140"},{"v":2190,"d":"2,190"},{"v":2230,"d":"2,230"},{"v":2280,"d":"2,280"},{"v":2320,"d":"2,320"},{"v":20780,"d":"20,780"}]
[{"$f":"+A187+1","v":154},"Income of trusts to finance supplementary unemployment benefits ",null,40,50,50,50,50,50,50,60,60,60,60,540]
[{"$f":"+A188+1","v":155},"Income of trusts to finance voluntary employee benefits associations ",null,{"v":1500,"d":"1,500"},{"v":1560,"d":"1,560"},{"v":1630,"d":"1,630"},{"v":1700,"d":"1,700"},{"v":1770,"d":"1,770"},{"v":1850,"d":"1,850"},{"v":1930,"d":"1,930"},{"v":2010,"d":"2,010"},{"v":2100,"d":"2,100"},{"v":2200,"d":"2,200"},{"v":2290,"d":"2,290"},{"v":19040,"d":"19,040"}]
[156,"Special Employee Stock Ownership Plan (ESOP) rules",null,220,220,230,230,240,240,260,270,270,280,290,{"v":2530,"d":"2,530"}]
[157,"Additional deduction for the blind ",null,50,50,60,50,50,50,60,60,60,60,70,570]
[158,"Additional deduction for the elderly ",null,{"v":7540,"d":"7,540"},{"v":8070,"d":"8,070"},{"v":8650,"d":"8,650"},{"v":7460,"d":"7,460"},{"v":7810,"d":"7,810"},{"v":8280,"d":"8,280"},{"v":8780,"d":"8,780"},{"v":9290,"d":"9,290"},{"v":9500,"d":"9,500"},{"v":9980,"d":"9,980"},{"v":10480,"d":"10,480"},{"v":88300,"d":"88,300"}]
[159,"Deductibility of casualty losses ",null,0,0,0,680,{"v":1040,"d":"1,040"},{"v":1090,"d":"1,090"},{"v":1140,"d":"1,140"},{"v":1190,"d":"1,190"},{"v":1260,"d":"1,260"},{"v":1310,"d":"1,310"},{"v":1360,"d":"1,360"},{"v":9070,"d":"9,070"}]
[160,"Earned income tax credit   2/",null,{"v":2700,"d":"2,700"},{"v":3030,"d":"3,030"},{"v":3180,"d":"3,180"},{"v":3290,"d":"3,290"},{"v":5020,"d":"5,020"},{"v":5220,"d":"5,220"},{"v":5410,"d":"5,410"},{"v":5550,"d":"5,550"},{"v":5760,"d":"5,760"},{"v":5990,"d":"5,990"},{"v":6170,"d":"6,170"},{"v":48620,"d":"48,620"}]
[161,"Recovery rebate credits  2/",null,{"v":3460,"d":"3,460"},990,220,0,0,0,0,0,0,0,0,{"v":1210,"d":"1,210"}]
[]
["Social Security: "]
[null,"Exclusion of social security benefits: "]
[{"$f":"+A195+1","v":162},"Social Security benefits for retired and disabled workers and spouses, dependents and survivors",null,{"v":30700,"d":"30,700"},{"v":30810,"d":"30,810"},{"v":30440,"d":"30,440"},{"v":34430,"d":"34,430"},{"v":39930,"d":"39,930"},{"v":41350,"d":"41,350"},{"v":42850,"d":"42,850"},{"v":44380,"d":"44,380"},{"v":46220,"d":"46,220"},{"v":48170,"d":"48,170"},{"v":50150,"d":"50,150"},{"v":408730,"d":"408,730"}]
[{"$f":"+A199+1","v":163},"Credit for certain employer contributions to social security",null,{"v":1520,"d":"1,520"},{"v":1610,"d":"1,610"},{"v":1700,"d":"1,700"},{"v":1790,"d":"1,790"},{"v":1880,"d":"1,880"},{"v":1970,"d":"1,970"},{"v":2060,"d":"2,060"},{"v":2150,"d":"2,150"},{"v":2240,"d":"2,240"},{"v":2330,"d":"2,330"},{"v":2420,"d":"2,420"},{"v":20150,"d":"20,150"}]
[]
["Veterans benefits and services: "]
[{"$f":"+A200+1","v":164},"Exclusion of veterans death benefits and disability compensation ",null,{"v":11640,"d":"11,640"},{"v":13120,"d":"13,120"},{"v":14040,"d":"14,040"},{"v":15200,"d":"15,200"},{"v":17380,"d":"17,380"},{"v":18120,"d":"18,120"},{"v":18840,"d":"18,840"},{"v":19600,"d":"19,600"},{"v":20430,"d":"20,430"},{"v":21290,"d":"21,290"},{"v":22160,"d":"22,160"},{"v":180180,"d":"180,180"}]
[{"$f":"+A203+1","v":165},"Exclusion of veterans pensions ",null,220,210,200,210,220,220,210,210,210,200,200,{"v":2090,"d":"2,090"}]
[166,"Exclusion of GI bill benefits ",null,{"v":1460,"d":"1,460"},{"v":1510,"d":"1,510"},{"v":1560,"d":"1,560"},{"v":1650,"d":"1,650"},{"v":1850,"d":"1,850"},{"v":1890,"d":"1,890"},{"v":1930,"d":"1,930"},{"v":1970,"d":"1,970"},{"v":2010,"d":"2,010"},{"v":2050,"d":"2,050"},{"v":2090,"d":"2,090"},{"v":18510,"d":"18,510"}]
[167,"Exclusion of interest on veterans housing bonds",null,80,60,70,80,80,80,80,90,80,80,50,750]
[]
["General purpose fiscal assistance: "]
[{"$f":"+A206+1","v":168},"Exclusion of interest on public purpose State and local bonds",null,{"v":29810,"d":"29,810"},{"v":24120,"d":"24,120"},{"v":24880,"d":"24,880"},{"v":27000,"d":"27,000"},{"v":29140,"d":"29,140"},{"v":29450,"d":"29,450"},{"v":30180,"d":"30,180"},{"v":32320,"d":"32,320"},{"v":32000,"d":"32,000"},{"v":30900,"d":"30,900"},{"v":21590,"d":"21,590"},{"v":281580,"d":"281,580"}]
[{"$f":"+A209+1","v":169},"Build America Bonds  2/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"+A210+1","v":170},"Deductibility of nonbusiness State and local taxes other than on owner-occupied homes  6/",null,{"v":7030,"d":"7,030"},{"v":6580,"d":"6,580"},{"v":6090,"d":"6,090"},{"v":65920,"d":"65,920"},{"v":91280,"d":"91,280"},{"v":92130,"d":"92,130"},{"v":96490,"d":"96,490"},{"v":101330,"d":"101,330"},{"v":106750,"d":"106,750"},{"v":112220,"d":"112,220"},{"v":117920,"d":"117,920"},{"v":796710,"d":"796,710"}]
[]
["Interest: "]
[{"$f":"+A211+1","v":171},"Deferral of interest on U.S. savings bonds ",null,820,810,800,800,790,780,770,760,750,750,740,{"v":7750,"d":"7,750"}]
[]
["Addendum:  Aid to State and local governments: "]
[null,"Deductibility of: "]
[null,"Property taxes on owner-occupied homes ",null,{"v":6910,"d":"6,910"},{"v":6410,"d":"6,410"},{"v":6090,"d":"6,090"},{"v":34180,"d":"34,180"},{"v":50080,"d":"50,080"},{"v":52530,"d":"52,530"},{"v":54640,"d":"54,640"},{"v":56890,"d":"56,890"},{"v":59490,"d":"59,490"},{"v":62120,"d":"62,120"},{"v":64830,"d":"64,830"},{"v":447260,"d":"447,260"}]
[null,"Nonbusiness State and local taxes other than on owner-occupied homes ",null,{"v":7030,"d":"7,030"},{"v":6580,"d":"6,580"},{"v":6090,"d":"6,090"},{"v":65920,"d":"65,920"},{"v":91280,"d":"91,280"},{"v":92130,"d":"92,130"},{"v":96490,"d":"96,490"},{"v":101330,"d":"101,330"},{"v":106750,"d":"106,750"},{"v":112220,"d":"112,220"},{"v":117920,"d":"117,920"},{"v":796710,"d":"796,710"}]
[null,"Exclusion of interest on State and local bonds for: "]
[null,"Public purposes",null,{"v":29810,"d":"29,810"},{"v":24120,"d":"24,120"},{"v":24880,"d":"24,880"},{"v":27000,"d":"27,000"},{"v":29140,"d":"29,140"},{"v":29450,"d":"29,450"},{"v":30180,"d":"30,180"},{"v":32320,"d":"32,320"},{"v":32000,"d":"32,000"},{"v":30900,"d":"30,900"},{"v":21590,"d":"21,590"},{"v":281580,"d":"281,580"}]
[null,"Energy facilities",null,0,0,0,0,10,10,10,10,10,10,0,60]
[null,"Water, sewage, and hazardous waste disposal facilities ",null,290,230,240,260,290,290,290,320,310,310,220,{"v":2760,"d":"2,760"}]
[null,"Small-issues",null,60,60,60,70,70,70,70,70,70,70,50,660]
[null,"Owner-occupied mortgage subsidies",null,880,710,730,790,860,860,890,950,940,910,640,{"v":8280,"d":"8,280"}]
[null,"Rental housing ",null,{"v":1610,"d":"1,610"},{"v":1300,"d":"1,300"},{"v":1350,"d":"1,350"},{"v":1460,"d":"1,460"},{"v":1580,"d":"1,580"},{"v":1590,"d":"1,590"},{"v":1630,"d":"1,630"},{"v":1750,"d":"1,750"},{"v":1730,"d":"1,730"},{"v":1670,"d":"1,670"},{"v":1160,"d":"1,160"},{"v":15220,"d":"15,220"}]
[null,"Airports, docks, and similar facilities ",null,{"v":1050,"d":"1,050"},840,870,950,{"v":1020,"d":"1,020"},{"v":1030,"d":"1,030"},{"v":1060,"d":"1,060"},{"v":1130,"d":"1,130"},{"v":1120,"d":"1,120"},{"v":1080,"d":"1,080"},750,{"v":9850,"d":"9,850"}]
[null,"Student loans ",null,150,130,120,140,150,150,160,170,170,160,110,{"v":1460,"d":"1,460"}]
[null,"Private nonprofit educational facilities ",null,{"v":2280,"d":"2,280"},{"v":1850,"d":"1,850"},{"v":1900,"d":"1,900"},{"v":2070,"d":"2,070"},{"v":2230,"d":"2,230"},{"v":2250,"d":"2,250"},{"v":2310,"d":"2,310"},{"v":2480,"d":"2,480"},{"v":2440,"d":"2,440"},{"v":2370,"d":"2,370"},{"v":1650,"d":"1,650"},{"v":21550,"d":"21,550"}]
[null,"Hospital construction",null,{"v":3120,"d":"3,120"},{"v":2530,"d":"2,530"},{"v":2600,"d":"2,600"},{"v":2830,"d":"2,830"},{"v":3050,"d":"3,050"},{"v":3080,"d":"3,080"},{"v":3160,"d":"3,160"},{"v":3390,"d":"3,390"},{"v":3350,"d":"3,350"},{"v":3240,"d":"3,240"},{"v":2260,"d":"2,260"},{"v":29490,"d":"29,490"}]
[null,"Veterans' housing ",null,80,60,70,80,80,80,80,90,80,80,50,750]
["1/","All years referenced are fiscal years."]
["2/","See Table 20-4 for outlay estimates."]
["3/","The alternative fuel mixture credit results in a reduction in excise tax receipts (in millions of dollars) as follows: 2023 $810; 2024 $750; 2025 $520; and $0 thereafter."]
["4/","In addition, the biodiesel producer tax credit results in a reduction in excise tax receipts (in millions of dollars) as follows: 2023 $4,170; 2024 $3,690; 2025 $1,950; and $0 thereafter."]
["5/","In addition, the sustainable aviation fuel tax credit results in a reduction in excise tax receipts (in millions of dollars) as follows: 2023 $0; 2024 $270; 2025 $130; 2026 $80; 2027 $50; and $0 thereafter."]
["6/","Because of interactions with the $10,000 cap on state and local tax deductions for the years 2018 through 2025, these estimates understate the combined effects "]
[null,"of repealing deductions for both property taxes on owner occupied housing and other non-business taxes. The estimate of repealing both is (in millions of dollars):"]
[null,"2023 $21,300; 2024 $20,780; 2025 $19,830; 2026 $100,470; 2027 $137,230; 2028 $139,780; 2029 $145,830; 2030 $152,440; 2031 $159,920; 2032 $167,440; and 2033 $175,180."]
["7/","In addition, the employer contributions for health have effects on payroll tax receipts (in millions of dollars) as follows:"]
[null,"2023 $127,310; 2024 $138,340; 2025 $148,040; 2026 $156,990; 2027 $166,080; 2028 $175,030; 2029 $184,190; 2030 $193,780; 2031 $203,560; 2032 $213,880; and 2033 $224,760"]

{"sheet":"Table 20-2 - Ranked","index":1,"n_rows":173,"n_cols":5,"rows_kept":173,"merged":[[0,0,0,4]]}
["Table 20-2.  INCOME TAX EXPENDITURES RANKED BY TOTAL 2024-2033 PROJECTED REVENUE EFFECT  1/"]
[null,"(in millions of dollars)"]
[null,"Provision",2023,2024,"2024-33"]
[127,"Exclusion of employer contributions for medical insurance premiums and medical care  7/",{"v":215860,"d":"215,860"},{"v":231010,"d":"231,010"},{"v":3436350,"d":"3,436,350"}]
[65,"Exclusion of net imputed rental income",{"v":147240,"d":"147,240"},{"v":151950,"d":"151,950"},{"v":1945790,"d":"1,945,790"}]
[147,"Defined contribution employer plans",{"v":133860,"d":"133,860"},{"v":136290,"d":"136,290"},{"v":1904220,"d":"1,904,220"}]
[73,"Capital gains (except agriculture, timber, iron ore, and coal)",{"v":115630,"d":"115,630"},{"v":114130,"d":"114,130"},{"v":1565960,"d":"1,565,960"}]
[122,"Deductibility of charitable contributions, other than education and health",{"v":47410,"d":"47,410"},{"v":47940,"d":"47,940"},{"v":846670,"d":"846,670"}]
[61,"Deductibility of mortgage interest on owner-occupied homes ",{"v":31820,"d":"31,820"},{"v":30770,"d":"30,770"},{"v":828470,"d":"828,470"}]
[170,"Deductibility of nonbusiness State and local taxes other than on owner-occupied homes  6/",{"v":7030,"d":"7,030"},{"v":6580,"d":"6,580"},{"v":796710,"d":"796,710"}]
[146,"Defined benefit employer plans",{"v":70100,"d":"70,100"},{"v":68860,"d":"68,860"},{"v":756710,"d":"756,710"}]
[64,"Capital gains exclusion on home sales",{"v":54410,"d":"54,410"},{"v":58230,"d":"58,230"},{"v":747390,"d":"747,390"}]
[150,"Self-Employed plans ",{"v":43180,"d":"43,180"},{"v":43960,"d":"43,960"},{"v":614210,"d":"614,210"}]
[72,"Treatment of qualified dividends",{"v":35880,"d":"35,880"},{"v":38390,"d":"38,390"},{"v":517650,"d":"517,650"}]
[75,"Step-up basis of capital gains at death ",{"v":49240,"d":"49,240"},{"v":33560,"d":"33,560"},{"v":509580,"d":"509,580"}]
[148,"Individual Retirement Accounts ",{"v":32690,"d":"32,690"},{"v":33210,"d":"33,210"},{"v":473650,"d":"473,650"}]
[4,"Reduced tax rate on active income of controlled foreign corporations (normal tax method)",{"v":45190,"d":"45,190"},{"v":46540,"d":"46,540"},{"v":467420,"d":"467,420"}]
[62,"Deductibility of State and local property tax on owner-occupied homes  6/",{"v":6910,"d":"6,910"},{"v":6410,"d":"6,410"},{"v":447260,"d":"447,260"}]
[162,"Social Security benefits for retired and disabled workers and spouses, dependents and survivors",{"v":30700,"d":"30,700"},{"v":30810,"d":"30,810"},{"v":408730,"d":"408,730"}]
[8,"Credit for increasing research activities ",{"v":28220,"d":"28,220"},{"v":30040,"d":"30,040"},{"v":388650,"d":"388,650"}]
[168,"Exclusion of interest on public purpose State and local bonds",{"v":29810,"d":"29,810"},{"v":24120,"d":"24,120"},{"v":281580,"d":"281,580"}]
[22,"Energy production credit  2/",{"v":7450,"d":"7,450"},{"v":7570,"d":"7,570"},{"v":276610,"d":"276,610"}]
[139,"Child credit  2/",{"v":67520,"d":"67,520"},{"v":63740,"d":"63,740"},{"v":276420,"d":"276,420"}]
[130,"Deductibility of medical expenses ",{"v":12260,"d":"12,260"},{"v":12900,"d":"12,900"},{"v":242940,"d":"242,940"}]
[55,"Exclusion of life insurance death benefits",{"v":15320,"d":"15,320"},{"v":16260,"d":"16,260"},{"v":187040,"d":"187,040"}]
[1,"Exclusion of benefits and allowances to armed forces personnel ",{"v":15990,"d":"15,990"},{"v":16600,"d":"16,600"},{"v":182420,"d":"182,420"}]
[129,"Medical Savings Accounts / Health Savings Accounts",{"v":12830,"d":"12,830"},{"v":13610,"d":"13,610"},{"v":180880,"d":"180,880"}]
[164,"Exclusion of veterans death benefits and disability compensation ",{"v":11640,"d":"11,640"},{"v":13120,"d":"13,120"},{"v":180180,"d":"180,180"}]
[83,"Allow 20-percent deduction to certain pass-through income",{"v":37240,"d":"37,240"},{"v":61850,"d":"61,850"},{"v":154030,"d":"154,030"}]
[67,"Credit for low-income housing investments",{"v":12800,"d":"12,800"},{"v":13630,"d":"13,630"},{"v":149510,"d":"149,510"}]
[23,"Energy investment credit  2/",{"v":25970,"d":"25,970"},{"v":27510,"d":"27,510"},{"v":148020,"d":"148,020"}]
[128,"Self-employed medical insurance premiums",{"v":8150,"d":"8,150"},{"v":8520,"d":"8,520"},{"v":143310,"d":"143,310"}]
[134,"Deductibility of charitable contributions to health institutions",{"v":9000,"d":"9,000"},{"v":9060,"d":"9,060"},{"v":141730,"d":"141,730"}]
[101,"Tax credits for post-secondary education expenses  2/",{"v":13940,"d":"13,940"},{"v":13860,"d":"13,860"},{"v":128220,"d":"128,220"}]
[132,"Refundable Premium Assistance Tax Credit  2/",{"v":15047,"d":"15,047"},{"v":14935,"d":"14,935"},{"v":123606,"d":"123,606"}]
[5,"Deduction for foreign-derived intangible income derived from trade or business within the United States",{"v":15240,"d":"15,240"},{"v":15690,"d":"15,690"},{"v":120340,"d":"120,340"}]
[31,"Tax credits for clean vehicles  2/",{"v":10560,"d":"10,560"},{"v":15570,"d":"15,570"},{"v":112050,"d":"112,050"}]
[109,"Deductibility of charitable contributions to educational institutions",{"v":6230,"d":"6,230"},{"v":6290,"d":"6,290"},{"v":104570,"d":"104,570"}]
[58,"Exclusion of interest spread of financial institutions",{"v":11100,"d":"11,100"},{"v":9010,"d":"9,010"},{"v":102740,"d":"102,740"}]
[103,"Qualified tuition programs (includes Education IRA)",{"v":3020,"d":"3,020"},{"v":3350,"d":"3,350"},{"v":92160,"d":"92,160"}]
[119,"Exclusion of employee meals and lodging (other than military) ",{"v":7530,"d":"7,530"},{"v":6960,"d":"6,960"},{"v":90020,"d":"90,020"}]
[142,"Exclusion of workers' compensation benefits",{"v":8870,"d":"8,870"},{"v":8870,"d":"8,870"},{"v":88530,"d":"88,530"}]
[158,"Additional deduction for the elderly ",{"v":7540,"d":"7,540"},{"v":8070,"d":"8,070"},{"v":88300,"d":"88,300"}]
[100,"Exclusion of scholarship and fellowship income (normal tax method) ",{"v":4430,"d":"4,430"},{"v":4670,"d":"4,670"},{"v":65880,"d":"65,880"}]
[76,"Carryover basis of capital gains on gifts ",{"v":4590,"d":"4,590"},{"v":4130,"d":"4,130"},{"v":65550,"d":"65,550"}]
[108,"Parental personal exemption for students age 19 or over ",{"v":2210,"d":"2,210"},{"v":3280,"d":"3,280"},{"v":64190,"d":"64,190"}]
[2,"Exclusion of income earned abroad by U.S. citizens ",{"v":5420,"d":"5,420"},{"v":5600,"d":"5,600"},{"v":62210,"d":"62,210"}]
[78,"Deferral of capital gains from like-kind exchanges",{"v":4020,"d":"4,020"},{"v":4230,"d":"4,230"},{"v":54869,"d":"54,869"}]
[36,"Credit for residential energy efficient property ",{"v":7090,"d":"7,090"},{"v":9250,"d":"9,250"},{"v":49540,"d":"49,540"}]
[68,"Accelerated depreciation on rental housing (normal tax method) ",{"v":2440,"d":"2,440"},{"v":2150,"d":"2,150"},{"v":49350,"d":"49,350"}]
[66,"Exception from passive loss rules for $25,000 of rental loss ",{"v":5470,"d":"5,470"},{"v":5460,"d":"5,460"},{"v":49120,"d":"49,120"}]
[160,"Earned income tax credit   2/",{"v":2700,"d":"2,700"},{"v":3030,"d":"3,030"},{"v":48620,"d":"48,620"}]
[152,"Premiums on group term life insurance ",{"v":3440,"d":"3,440"},{"v":3500,"d":"3,500"},{"v":44930,"d":"44,930"}]
[38,"Advanced manufacturing production credit  2/",430,790,{"v":44340,"d":"44,340"}]
[30,"Clean hydrogen production credit  2/",340,540,{"v":43710,"d":"43,710"}]
[120,"Credit for child and dependent care expenses  2/",{"v":3480,"d":"3,480"},{"v":3690,"d":"3,690"},{"v":39730,"d":"39,730"}]
[45,"Carbon oxide sequestration credit  2/",330,400,{"v":36150,"d":"36,150"}]
[54,"Exemption of credit union income ",{"v":2970,"d":"2,970"},{"v":2940,"d":"2,940"},{"v":35800,"d":"35,800"}]
[135,"Tax credit for orphan drug research ",{"v":1740,"d":"1,740"},{"v":1940,"d":"1,940"},{"v":33540,"d":"33,540"}]
[149,"Low and moderate income savers credit",{"v":1860,"d":"1,860"},{"v":1990,"d":"1,990"},{"v":32820,"d":"32,820"}]
[131,"Exclusion of interest on hospital construction bonds",{"v":3120,"d":"3,120"},{"v":2530,"d":"2,530"},{"v":29490,"d":"29,490"}]
[102,"Deductibility of student-loan interest",560,940,{"v":29270,"d":"29,270"}]
[6,"Interest Charge Domestic International Sales Corporations (IC-DISCs) ",{"v":1620,"d":"1,620"},{"v":1690,"d":"1,690"},{"v":23340,"d":"23,340"}]
[87,"Exclusion of reimbursed employee parking expenses ",{"v":1827,"d":"1,827"},{"v":1890,"d":"1,890"},{"v":22841,"d":"22,841"}]
[74,"Capital gains exclusion of small corporation stock",{"v":1780,"d":"1,780"},{"v":1850,"d":"1,850"},{"v":22170,"d":"22,170"}]
[105,"Exclusion of interest on bonds for private nonprofit educational facilities ",{"v":2280,"d":"2,280"},{"v":1850,"d":"1,850"},{"v":21550,"d":"21,550"}]
[50,"Capital gains treatment of certain agriculture income ",{"v":1550,"d":"1,550"},{"v":1530,"d":"1,530"},{"v":20980,"d":"20,980"}]
[153,"Premiums on accident and disability insurance ",{"v":1720,"d":"1,720"},{"v":1730,"d":"1,730"},{"v":20780,"d":"20,780"}]
[63,"Deferral of income from installment sales ",{"v":1750,"d":"1,750"},{"v":1720,"d":"1,720"},{"v":20770,"d":"20,770"}]
[163,"Credit for certain employer contributions to social security",{"v":1520,"d":"1,520"},{"v":1610,"d":"1,610"},{"v":20150,"d":"20,150"}]
[29,"Clean fuel production credit  2/ 5/",0,0,{"v":19050,"d":"19,050"}]
[155,"Income of trusts to finance voluntary employee benefits associations ",{"v":1500,"d":"1,500"},{"v":1560,"d":"1,560"},{"v":19040,"d":"19,040"}]
[166,"Exclusion of GI bill benefits ",{"v":1460,"d":"1,460"},{"v":1510,"d":"1,510"},{"v":18510,"d":"18,510"}]
[110,"Exclusion of employer-provided educational assistance ",{"v":1660,"d":"1,660"},{"v":1770,"d":"1,770"},{"v":18110,"d":"18,110"}]
[11,"Excess of percentage over cost depletion, oil and gas",{"v":1530,"d":"1,530"},{"v":1590,"d":"1,590"},{"v":15970,"d":"15,970"}]
[56,"Exemption or special alternative tax for small property and casualty insurance companies ",{"v":1400,"d":"1,400"},{"v":1430,"d":"1,430"},{"v":15860,"d":"15,860"}]
[60,"Exclusion of interest on rental housing bonds",{"v":1610,"d":"1,610"},{"v":1300,"d":"1,300"},{"v":15220,"d":"15,220"}]
[115,"Employer provided child care exclusion",760,840,{"v":13430,"d":"13,430"}]
[124,"Exclusion of parsonage allowances ",959,{"v":1009,"d":"1,009"},{"v":12857,"d":"12,857"}]
[35,"Credit for energy efficiency improvements to existing homes",{"v":1970,"d":"1,970"},{"v":1580,"d":"1,580"},{"v":12360,"d":"12,360"}]
[117,"Assistance for adopted foster children",880,940,{"v":12340,"d":"12,340"}]
[32,"Tax credits for refueling property  2/",170,280,{"v":11270,"d":"11,270"}]
[91,"Exclusion of interest for airport, dock, and similar bonds",{"v":1050,"d":"1,050"},840,{"v":9850,"d":"9,850"}]
[94,"New markets tax credit",{"v":1210,"d":"1,210"},{"v":1250,"d":"1,250"},{"v":9630,"d":"9,630"}]
[118,"Adoption credit and exclusion",870,900,{"v":9530,"d":"9,530"}]
[159,"Deductibility of casualty losses ",0,0,{"v":9070,"d":"9,070"}]
[143,"Exclusion of public assistance benefits (normal tax method) ",760,720,{"v":8310,"d":"8,310"}]
[59,"Exclusion of interest on owner-occupied mortgage subsidy bonds ",880,710,{"v":8280,"d":"8,280"}]
[123,"Exclusion of certain foster care payments ",500,530,{"v":8010,"d":"8,010"}]
[171,"Deferral of interest on U.S. savings bonds ",820,810,{"v":7750,"d":"7,750"}]
[37,"Advanced energy property credit  2/",260,{"v":1170,"d":"1,170"},{"v":7430,"d":"7,430"}]
[114,"Work opportunity tax credit",{"v":2070,"d":"2,070"},{"v":2130,"d":"2,130"},{"v":7380,"d":"7,380"}]
[44,"Tax incentives for preservation of historic structures ",710,670,{"v":7280,"d":"7,280"}]
[33,"Allowance of deduction for certain energy efficient commercial building property",430,520,{"v":6630,"d":"6,630"}]
[137,"Distributions from retirement plans for premiums for health and long-term care insurance",470,490,{"v":6230,"d":"6,230"}]
[136,"Special Blue Cross/Blue Shield tax benefits ",370,380,{"v":4980,"d":"4,980"}]
[88,"Exclusion for employer-provided transit passes ",369,381,{"v":4745,"d":"4,745"}]
[57,"Tax exemption of insurance income earned by tax-exempt organizations",370,380,{"v":4130,"d":"4,130"}]
[3,"Exclusion of certain allowances for Federal employees abroad",280,300,{"v":3820,"d":"3,820"}]
[113,"Qualified school construction bonds  2/",490,470,{"v":3510,"d":"3,510"}]
[79,"Depreciation of buildings other than rental housing (normal tax method) ",920,-190,{"v":3370,"d":"3,370"}]
[40,"Excess of percentage over cost depletion, nonfuel minerals ",310,330,{"v":3320,"d":"3,320"}]
[25,"Zero-emission nuclear power production credit  2/",0,0,{"v":3170,"d":"3,170"}]
[48,"Expensing of certain multiperiod production costs ",250,260,{"v":3120,"d":"3,120"}]
[43,"Expensing of multiperiod timber growing costs ",260,260,{"v":3100,"d":"3,100"}]
[41,"Exclusion of interest on bonds for water, sewage, and hazardous waste facilities",290,230,{"v":2760,"d":"2,760"}]
[145,"Exclusion of military disability pensions ",200,210,{"v":2600,"d":"2,600"}]
[156,"Special Employee Stock Ownership Plan (ESOP) rules",220,220,{"v":2530,"d":"2,530"}]
[112,"Discharge of student loan indebtedness",100,110,{"v":2420,"d":"2,420"}]
[151,"Small employer pension plan startup credit",0,0,{"v":2320,"d":"2,320"}]
[34,"Credit for construction of new energy efficient homes",280,200,{"v":2310,"d":"2,310"}]
[51,"Income averaging for farmers",210,210,{"v":2270,"d":"2,270"}]
[141,"Exclusion of railroad retirement (Social Security equivalent) benefits ",300,280,{"v":2130,"d":"2,130"}]
[42,"Capital gains treatment of certain timber income ",150,150,{"v":2110,"d":"2,110"}]
[165,"Exclusion of veterans pensions ",220,210,{"v":2090,"d":"2,090"}]
[24,"Advanced nuclear power production credit",30,150,{"v":2060,"d":"2,060"}]
[9,"Expensing of exploration and development costs, oil and gas",700,70,{"v":2020,"d":"2,020"}]
[111,"Special deduction for teacher expenses",160,160,{"v":1900,"d":"1,900"}]
[26,"Reduced tax rate for nuclear decommissioning funds",120,120,{"v":1500,"d":"1,500"}]
[16,"Amortize all geological and geophysical expenditures over 2 years",140,150,{"v":1460,"d":"1,460"}]
[104,"Exclusion of interest on student-loan bonds ",150,130,{"v":1460,"d":"1,460"}]
[47,"Expensing of certain capital outlays ",120,120,{"v":1400,"d":"1,400"}]
[12,"Excess of percentage over cost depletion, coal",90,90,{"v":1230,"d":"1,230"}]
[161,"Recovery rebate credits  2/",{"v":3460,"d":"3,460"},990,{"v":1210,"d":"1,210"}]
[92,"Exemption of certain mutuals' and cooperatives' income ",100,100,{"v":1150,"d":"1,150"}]
[90,"Exclusion of interest on bonds for Highway Projects and rail-truck transfer facilities",140,140,{"v":1100,"d":"1,100"}]
[85,"Tonnage tax",100,100,{"v":1070,"d":"1,070"}]
[15,"Marginal wells credit",190,180,{"v":1000,"d":"1,000"}]
[77,"Ordinary income treatment of loss from small business corporation stock sale ",70,80,860]
[53,"Expensing of reforestation expenditures",60,70,800]
[71,"Exceptions from imputed interest rules ",60,70,800]
[167,"Exclusion of interest on veterans housing bonds",80,60,750]
[21,"Credit for holding clean renewable energy bonds  2/",70,70,700]
[49,"Treatment of loans forgiven for solvent farmers",60,60,680]
[81,"Exclusion of interest on small issue bonds ",60,60,660]
[46,"Deduction for endangered species recovery expenditures",30,40,610]
[95,"Credit to holders of Gulf and Midwest Tax Credit Bonds .",100,80,610]
[157,"Additional deduction for the blind ",50,50,570]
[154,"Income of trusts to finance supplementary unemployment benefits ",40,50,540]
[96,"Recovery Zone Bonds  2/",90,70,530]
[17,"Capital gains treatment of royalties on coal ",50,50,510]
[107,"Exclusion of interest on savings bonds redeemed to finance educational expenses",40,40,500]
[93,"Empowerment zones",90,90,460]
[106,"Credit for holders of zone academy bonds  2/",90,80,450]
[70,"Discharge of business indebtedness",-10,10,400]
[20,"Exclusion of utility conservation subsidies",50,50,330]
[69,"Discharge of mortgage indebtedness",220,140,330]
[19,"Qualified energy conservation bonds  2/",30,30,300]
[116,"Employer-provided child care credit",20,20,290]
[89,"Tax credit for certain expenditures for maintaining railroad tracks",130,80,280]
[52,"Deferral of gain on sale of farm refiners",15,20,220]
[39,"Expensing of exploration and development costs, nonfuel minerals ",70,0,200]
[99,"Disaster employee retention credit",50,40,190]
[10,"Expensing of exploration and development costs, coal ",50,0,170]
[144,"Exclusion of special benefits for disabled coal miners ",20,20,130]
[125,"Indian employment credit",30,30,110]
[13,"Exception from passive loss limitation for working interests in oil and gas properties ",10,10,100]
[86,"Deferral of tax on shipping companies",10,10,100]
[97,"Tribal Economic Development Bonds",10,10,100]
[121,"Credit for disabled access expenditures ",10,10,100]
[18,"Exclusion of interest on energy facility bonds ",0,0,60]
[27,"Alcohol fuel credits   3/",20,20,20]
[28,"Bio-Diesel and small agri-biodiesel producer tax credits   4/",20,20,20]
[133,"Credit for employee health insurance expenses of small business ",10,10,10]
[14,"Enhanced oil recovery credit",0,0,0]
[138,"Credit for family and sick leave taken by self-employed individuals  2/",520,0,0]
[140,"Other Dependent Tax Credit",0,0,0]
[169,"Build America Bonds  2/",0,0,0]
[82,"Special rules for certain film and TV production",100,180,-920]
[98,"Opportunity Zones",{"v":2080,"d":"2,080"},{"v":2160,"d":"2,160"},{"v":-7450,"d":"-7,450"}]
[80,"Accelerated depreciation of machinery and equipment (normal tax method) ",{"v":10430,"d":"10,430"},{"v":-3730,"d":"-3,730"},{"v":-41320,"d":"-41,320"}]
[7,"Expensing of research and experimentation expenditures (normal tax method) ",{"v":-38660,"d":"-38,660"},{"v":-28850,"d":"-28,850"},{"v":-52400,"d":"-52,400"}]
["Note:","See Table 20-1 footnotes for specific table information."]

{"sheet":"Table 20-3 - Present Value","index":2,"n_rows":25,"n_cols":3,"rows_kept":25,"merged":[[0,0,0,2],[1,0,1,2],[24,1,24,2]]}
["Table 20-3.  PRESENT VALUE OF SELECTED TAX EXPENDITURES FOR ACTIVITY IN CALENDAR YEAR 2023"]
["(in millions of dollars)"]
[null,"Provision","2023 Present Value of Revenue Loss"]
[9,"Expensing of exploration and development costs, oil and gas",870]
[10,"Expensing of exploration and development costs, coal ",80]
[39,"Expensing of exploration and development costs, nonfuel minerals ",80]
[43,"Expensing of multiperiod timber growing costs ",220]
[48,"Expensing of certain multiperiod production costs ",160]
[47,"Expensing of certain capital outlays - agriculture",70]
[54,"Expensing of reforestation expenditures",50]
[68,"Accelerated depreciation on rental housing",{"v":4380,"d":"4,380"}]
[79,"Depreciation of buildings other than rental  ",{"v":2100,"d":"2,100"}]
[80,"Accelerated depreciation of machinery and equipment",{"v":27760,"d":"27,760"}]
[67,"Credit for low-income housing investments",{"v":12790,"d":"12,790"}]
[103,"Qualified tuition programs",{"v":8690,"d":"8,690"}]
[146,"Defined benefit employer plans",{"v":82853,"d":"82,853"}]
[147,"Defined contribution employer plans",{"v":198720,"d":"198,720"}]
[148,"Exclusion of IRA contributions and earnings",{"v":2530,"d":"2,530"}]
[null,"Exclusion of Roth earnings and distributions",650]
[null,"Exclusion of non-deductible IRA earnings",550]
[152,"Exclusion of contributions and earnings for Self-Employed plans",{"v":8330,"d":"8,330"}]
[167,"Exclusion of interest on public purpose State and local bonds",{"v":21720,"d":"21,720"}]
[null,"Exclusion of interest on non-public purpose bonds 1/",{"v":7640,"d":"7,640"}]
[170,"Deferral of interest on U.S. savings bonds",240]
["1/","Includes all components, other than public purpose, listed under ‘Exclusion of interest on State and local bonds’ in the Addendum to Table 20-1."]

{"sheet":"Table 20-4 - Outlays","index":3,"n_rows":47,"n_cols":15,"rows_kept":47,"merged":[[0,0,0,14],[1,0,1,14],[2,3,2,14],[54,1,54,14]]}
["Table 20-4.  ESTIMATES OF OUTLAY TAX EXPENDITURES FOR 2023-2033  1/"]
["(in millions of dollars)"]
[{"$nulls":3},"Total"]
[{"$nulls":3},2023,{"$f":"+D4+1","v":2024},{"$f":"+E4+1","v":2025},2026,2027,2028,2029,2030,2031,2032,2033,"2024-2033"]
["Energy: "]
[19,"Qualified energy conservation bonds  2/",null,40,30,30,30,30,30,30,30,30,30,30,{"$f":"+SUM(E6:N6)","v":300}]
[21,"Credit for holding clean renewable energy bonds  2/",null,40,40,40,40,40,40,40,40,40,40,40,{"$f":"+SUM(E7:N7)","v":400}]
[22,"Energy production credit  2/",null,0,390,400,570,840,{"v":1180,"d":"1,180"},{"v":1520,"d":"1,520"},{"v":1790,"d":"1,790"},{"v":2060,"d":"2,060"},{"v":2360,"d":"2,360"},{"v":2490,"d":"2,490"},{"v":13600,"d":"13,600"}]
[23,"Energy investment credit  2/",null,0,{"v":1600,"d":"1,600"},{"v":1260,"d":"1,260"},790,700,810,650,580,950,590,630,{"v":8560,"d":"8,560"}]
[25,"Zero-emission nuclear power production credit  2/",null,0,0,0,0,0,0,0,20,90,190,90,390]
[29,"Clean fuel production credit  2/ 4/",null,0,0,240,330,340,90,0,0,0,0,0,{"v":1000,"d":"1,000"}]
[30,"Clean hydrogen production credit  2/",null,0,310,610,950,{"v":1390,"d":"1,390"},{"v":1960,"d":"1,960"},{"v":2690,"d":"2,690"},{"v":3630,"d":"3,630"},{"v":4780,"d":"4,780"},{"v":6510,"d":"6,510"},{"v":8480,"d":"8,480"},{"v":31310,"d":"31,310"}]
[31,"Tax credits for clean vehicles  2/",null,0,{"v":1150,"d":"1,150"},{"v":2210,"d":"2,210"},{"v":3330,"d":"3,330"},{"v":4640,"d":"4,640"},{"v":5720,"d":"5,720"},{"v":7470,"d":"7,470"},{"v":8610,"d":"8,610"},{"v":9830,"d":"9,830"},{"v":11030,"d":"11,030"},{"v":4690,"d":"4,690"},{"v":58680,"d":"58,680"}]
[32,"Tax credits for refueling property  2/",null,0,0,0,0,10,10,10,10,10,10,0,60]
[37,"Advanced energy property credit  2/",null,0,30,70,80,50,50,60,40,0,10,10,400]
[38,"Advanced manufacturing production credit  2/",null,0,{"v":5840,"d":"5,840"},{"v":8420,"d":"8,420"},{"v":13560,"d":"13,560"},{"v":19270,"d":"19,270"},{"v":24510,"d":"24,510"},{"v":26030,"d":"26,030"},{"v":27090,"d":"27,090"},{"v":23390,"d":"23,390"},{"v":19060,"d":"19,060"},{"v":11100,"d":"11,100"},{"$f":"+SUM(E16:N16)","v":{"v":178270,"d":"178,270"}}]
[]
["Natural resources and environment: "]
[45,"Carbon oxide sequestration credit  2/",null,0,190,350,470,{"v":1100,"d":"1,100"},{"v":1600,"d":"1,600"},{"v":1840,"d":"1,840"},{"v":3490,"d":"3,490"},{"v":5030,"d":"5,030"},{"v":5700,"d":"5,700"},{"v":5900,"d":"5,900"},{"v":25670,"d":"25,670"}]
[]
["Commerce and housing: "]
[84,"Advanced manufacturing investment credit  2/",null,0,{"v":1910,"d":"1,910"},{"v":1970,"d":"1,970"},{"v":2080,"d":"2,080"},{"v":1400,"d":"1,400"},{"v":1340,"d":"1,340"},{"v":1120,"d":"1,120"},{"v":1100,"d":"1,100"},860,720,560,{"$f":"+SUM(E22:N22)","v":{"v":13060,"d":"13,060"}}]
[]
["Community and regional development: "]
[96,"Recovery Zone Bonds  2/",null,60,60,60,60,60,60,60,50,50,50,50,560]
[]
["Education, training, employment, and social services: "]
[null,"Education: "]
[101,"Tax credits for post-secondary education expenses  2/",null,{"v":2490,"d":"2,490"},{"v":2560,"d":"2,560"},{"v":2480,"d":"2,480"},{"v":2430,"d":"2,430"},{"v":2390,"d":"2,390"},{"v":2350,"d":"2,350"},{"v":2310,"d":"2,310"},{"v":2270,"d":"2,270"},{"v":2230,"d":"2,230"},{"v":2180,"d":"2,180"},{"v":2130,"d":"2,130"},{"v":23330,"d":"23,330"}]
[106,"Credit for holders of zone academy bonds  2/",null,40,40,40,40,40,40,40,40,40,40,40,400]
[113,"Qualified school construction bonds  2/",null,560,555,550,550,545,540,540,535,530,560,550,{"v":5455,"d":"5,455"}]
[null,"Training, employment, and social services: "]
[120,"Credit for child and dependent care expenses  2/",null,50,0,0,0,0,0,0,0,0,0,0,0]
[]
["Health: "]
[132,"Refundable Premium Assistance Tax Credit  2/",null,{"v":66670,"d":"66,670"},{"v":66620,"d":"66,620"},{"v":68680,"d":"68,680"},{"v":60590,"d":"60,590"},{"v":59710,"d":"59,710"},{"v":62150,"d":"62,150"},{"v":64730,"d":"64,730"},{"v":67810,"d":"67,810"},{"v":75290,"d":"75,290"},{"v":80200,"d":"80,200"},{"v":84170,"d":"84,170"},{"v":689950,"d":"689,950"}]
[138,"Credit for family and sick leave taken by self-employed individuals  2/",null,130,0,0,0,0,0,0,0,0,0,0,0]
[]
["Income security: "]
[139,"Child credit  2/",null,{"v":40840,"d":"40,840"},{"v":45190,"d":"45,190"},{"v":44040,"d":"44,040"},{"v":42790,"d":"42,790"},{"v":24010,"d":"24,010"},{"v":23910,"d":"23,910"},{"v":23890,"d":"23,890"},{"v":24060,"d":"24,060"},{"v":24360,"d":"24,360"},{"v":24740,"d":"24,740"},{"v":25050,"d":"25,050"},{"v":302040,"d":"302,040"}]
[159,"Earned income tax credit   2/",null,{"v":59780,"d":"59,780"},{"v":67180,"d":"67,180"},{"v":67480,"d":"67,480"},{"v":67180,"d":"67,180"},{"v":67030,"d":"67,030"},{"v":68370,"d":"68,370"},{"v":69990,"d":"69,990"},{"v":72000,"d":"72,000"},{"v":74430,"d":"74,430"},{"v":76880,"d":"76,880"},{"v":79390,"d":"79,390"},{"v":709930,"d":"709,930"}]
[160,"Recovery rebate credits  2/",null,{"v":2150,"d":"2,150"},590,130,0,0,0,0,0,0,0,0,720]
[]
["General purpose fiscal assistance: "]
[168,"Build America Bonds  2/",null,2170,2150,2120,2010,1980,1960,1940,1910,1890,1870,1850,{"$f":"+SUM(E45:N45)","v":{"v":19680,"d":"19,680"}}]
["1/","All years referenced are fiscal years."]
["2/","See Table 20-1 for corresponding revenue loss estimates."]

{"sheet":" Corporate","index":4,"n_rows":235,"n_cols":15,"rows_kept":235,"hidden":true,"merged":[[1,0,1,14],[2,0,2,14],[3,3,3,14],[220,1,220,2],[224,1,224,2],[234,1,234,14]]}
[]
["ESTIMATES OF TOTAL CORPORATE INCOME TAX EXPENDITURES FOR FISCAL YEARS 2023-2033"]
["(in millions of dollars)"]
[{"$nulls":3},"Total from corporations"]
[{"$nulls":3},2023,{"$f":"+D5+1","v":2024},{"$f":"+E5+1","v":2025},2026,2027,2028,2029,2030,2031,2032,2033,"2024-2033"]
[]
["National Defense"]
[1,"Exclusion of benefits and allowances to armed forces personnel ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["International affairs: "]
[2,"Exclusion of income earned abroad by U.S. citizens ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[3,"Exclusion of certain allowances for Federal employees abroad",null,0,0,0,0,0,0,0,0,0,0,0,0]
[4,"Reduced tax rate on active income of controlled foreign corporations (normal tax method)",null,{"v":45190,"d":"45,190"},{"v":46540,"d":"46,540"},{"v":47940,"d":"47,940"},{"v":41940,"d":"41,940"},{"v":43200,"d":"43,200"},{"v":44490,"d":"44,490"},{"v":45830,"d":"45,830"},{"v":47200,"d":"47,200"},{"v":48620,"d":"48,620"},{"v":50080,"d":"50,080"},{"v":51580,"d":"51,580"},{"v":467420,"d":"467,420"}]
[5,"Deduction for foreign-derived intangible income derived from trade or business within the United States",null,{"v":15240,"d":"15,240"},{"v":15690,"d":"15,690"},{"v":16170,"d":"16,170"},{"v":9950,"d":"9,950"},{"v":10250,"d":"10,250"},{"v":10560,"d":"10,560"},{"v":10870,"d":"10,870"},{"v":11200,"d":"11,200"},{"v":11530,"d":"11,530"},{"v":11880,"d":"11,880"},{"v":12240,"d":"12,240"},{"v":120340,"d":"120,340"}]
[6,"Interest Charge Domestic International Sales Corporations (IC-DISCs) ",null,490,510,530,600,660,700,730,770,800,830,870,{"v":7000,"d":"7,000"}]
[]
["General science, space, and technology: "]
[7,"Expensing of research and experimentation expenditures (normal tax method) ",null,{"v":-32740,"d":"-32,740"},{"v":-24380,"d":"-24,380"},{"v":-15030,"d":"-15,030"},{"v":-4440,"d":"-4,440"},0,0,0,0,0,0,0,{"v":-43850,"d":"-43,850"}]
[8,"Credit for increasing research activities ",null,{"v":25820,"d":"25,820"},{"v":27490,"d":"27,490"},{"v":29160,"d":"29,160"},{"v":30910,"d":"30,910"},{"v":32640,"d":"32,640"},{"v":34380,"d":"34,380"},{"v":36170,"d":"36,170"},{"v":38010,"d":"38,010"},{"v":39920,"d":"39,920"},{"v":41890,"d":"41,890"},{"v":43910,"d":"43,910"},{"v":354480,"d":"354,480"}]
[]
["Energy: "]
[9,"Expensing of exploration and development costs, oil and gas",null,160,20,-10,-20,30,70,70,70,70,60,60,420]
[10,"Expensing of exploration and development costs, coal ",null,10,0,0,0,0,10,10,10,10,10,0,50]
[11,"Excess of percentage over cost depletion, oil and gas",null,970,{"v":1060,"d":"1,060"},990,960,960,980,{"v":1000,"d":"1,000"},{"v":1030,"d":"1,030"},{"v":1070,"d":"1,070"},{"v":1120,"d":"1,120"},{"v":1170,"d":"1,170"},{"v":10340,"d":"10,340"}]
[12,"Excess of percentage over cost depletion, coal",null,60,60,60,70,70,80,80,90,90,100,100,800]
[13,"Exception from passive loss limitation for working interests in oil and gas properties ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[14,"Enhanced oil recovery credit",null,0,0,0,0,0,0,0,0,0,0,0,0]
[15,"Marginal wells credit",null,160,150,230,230,150,70,20,0,0,0,0,850]
[16,"Amortize all geological and geophysical expenditures over 2 years",null,50,50,50,50,50,50,50,50,50,50,50,500]
[17,"Capital gains treatment of royalties on coal ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[18,"Exclusion of interest on energy facility bonds ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[19,"Qualified energy conservation bonds  1/",null,10,10,10,10,10,10,10,10,10,10,10,100]
[20,"Exclusion of utility conservation subsidies",null,0,0,0,0,0,0,0,0,0,0,0,0]
[21,"Credit for holding clean renewable energy bonds  1/",null,20,20,20,20,20,20,20,20,20,20,20,200]
[22,"Energy production credit  1/",null,{"v":7080,"d":"7,080"},{"v":7190,"d":"7,190"},{"v":9050,"d":"9,050"},{"v":12860,"d":"12,860"},{"v":18600,"d":"18,600"},{"v":24870,"d":"24,870"},{"v":30030,"d":"30,030"},{"v":35130,"d":"35,130"},{"v":39040,"d":"39,040"},{"v":41110,"d":"41,110"},{"v":44900,"d":"44,900"},{"v":262780,"d":"262,780"}]
[23,"Energy investment credit  1/",null,{"v":23720,"d":"23,720"},{"v":25110,"d":"25,110"},{"v":17060,"d":"17,060"},{"v":12590,"d":"12,590"},{"v":13450,"d":"13,450"},{"v":11550,"d":"11,550"},{"v":7980,"d":"7,980"},{"v":15720,"d":"15,720"},{"v":10560,"d":"10,560"},{"v":10130,"d":"10,130"},{"v":11320,"d":"11,320"},{"v":135470,"d":"135,470"}]
[24,"Advanced nuclear power production credit",null,30,150,220,240,270,280,280,280,240,90,10,{"v":2060,"d":"2,060"}]
[25,"Zero-emission nuclear power production credit  1/",null,0,0,0,0,0,0,0,170,790,{"v":1580,"d":"1,580"},630,{"v":3170,"d":"3,170"}]
[26,"Reduced tax rate for nuclear decommissioning funds",null,120,120,130,130,140,150,150,160,170,170,180,{"v":1500,"d":"1,500"}]
[27,"Alcohol fuel credits   2/",null,10,10,0,0,0,0,0,0,0,0,0,10]
[28,"Bio-Diesel and small agri-biodiesel producer tax credits   3/",null,10,10,0,0,0,0,0,0,0,0,0,10]
[29,"Clean fuel production credit  1/ 4/",null,0,0,{"v":4090,"d":"4,090"},{"v":4920,"d":"4,920"},{"v":5310,"d":"5,310"},{"v":1060,"d":"1,060"},270,0,0,0,0,{"v":15650,"d":"15,650"}]
[30,"Clean hydrogen production credit  1/",null,340,540,860,{"v":1330,"d":"1,330"},{"v":1960,"d":"1,960"},{"v":2780,"d":"2,780"},{"v":3830,"d":"3,830"},{"v":5170,"d":"5,170"},{"v":6840,"d":"6,840"},{"v":8910,"d":"8,910"},{"v":11490,"d":"11,490"},{"v":43710,"d":"43,710"}]
[31,"Tax credits for clean vehicles  1/",null,{"v":10260,"d":"10,260"},{"v":15540,"d":"15,540"},{"v":23580,"d":"23,580"},{"v":28930,"d":"28,930"},{"v":30260,"d":"30,260"},{"v":26230,"d":"26,230"},{"v":14340,"d":"14,340"},{"v":4670,"d":"4,670"},{"v":-3080,"d":"-3,080"},{"v":-11320,"d":"-11,320"},{"v":-17130,"d":"-17,130"},{"v":112020,"d":"112,020"}]
[32,"Tax credits for refueling property  1/",null,150,250,410,630,880,{"v":1090,"d":"1,090"},{"v":1330,"d":"1,330"},{"v":1480,"d":"1,480"},{"v":1610,"d":"1,610"},{"v":1710,"d":"1,710"},570,{"v":9960,"d":"9,960"}]
[33,"Allowance of deduction for certain energy efficient commercial building property",null,70,90,100,100,100,100,110,110,120,120,110,{"v":1060,"d":"1,060"}]
[34,"Credit for construction of new energy efficient homes",null,110,80,80,90,90,100,100,100,100,100,100,940]
[35,"Credit for energy efficiency improvements to existing homes",null,0,0,0,0,0,0,0,0,0,0,0,0]
[36,"Credit for residential energy efficient property ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[37,"Advanced energy property credit  1/",null,230,{"v":1050,"d":"1,050"},{"v":1410,"d":"1,410"},910,880,980,830,170,140,240,100,{"v":6710,"d":"6,710"}]
[38,"Advanced manufacturing production credit  1/",null,410,750,{"v":1260,"d":"1,260"},{"v":1840,"d":"1,840"},{"v":2490,"d":"2,490"},{"v":6640,"d":"6,640"},{"v":9220,"d":"9,220"},{"v":8830,"d":"8,830"},{"v":6510,"d":"6,510"},{"v":2830,"d":"2,830"},{"v":1750,"d":"1,750"},{"v":42120,"d":"42,120"}]
[]
["Natural resources and environment: "]
[39,"Expensing of exploration and development costs, nonfuel minerals ",null,20,0,0,0,0,10,10,10,10,10,10,60]
[40,"Excess of percentage over cost depletion, nonfuel minerals ",null,200,220,200,200,200,200,210,220,220,230,240,{"v":2140,"d":"2,140"}]
[41,"Exclusion of interest on bonds for water, sewage, and hazardous waste facilities",null,60,30,20,20,30,30,30,60,50,40,50,360]
[42,"Capital gains treatment of certain timber income ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[43,"Expensing of multiperiod timber growing costs ",null,120,120,120,120,130,130,140,140,150,160,160,{"v":1370,"d":"1,370"}]
[44,"Tax incentives for preservation of historic structures ",null,590,570,560,560,570,600,620,660,700,730,660,{"v":6230,"d":"6,230"}]
[45,"Carbon oxide sequestration credit  1/",null,330,400,510,680,{"v":1500,"d":"1,500"},{"v":2230,"d":"2,230"},{"v":2670,"d":"2,670"},{"v":4840,"d":"4,840"},{"v":7070,"d":"7,070"},{"v":7960,"d":"7,960"},{"v":8290,"d":"8,290"},{"v":36150,"d":"36,150"}]
[46,"Deduction for endangered species recovery expenditures",null,10,10,10,10,20,20,20,20,20,20,30,180]
[]
["Agriculture: "]
[47,"Expensing of certain capital outlays ",null,10,10,10,10,10,10,10,10,10,10,10,100]
[48,"Expensing of certain multiperiod production costs ",null,10,10,10,10,20,20,20,20,20,20,20,170]
[49,"Treatment of loans forgiven for solvent farmers",null,0,0,0,0,0,0,0,0,0,0,0,0]
[50,"Capital gains treatment of certain agriculture income ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[51,"Income averaging for farmers",null,0,0,0,0,0,0,0,0,0,0,0,0]
[52,"Deferral of gain on sale of farm refiners",null,0,0,0,0,0,0,0,0,0,0,0,0]
[53,"Expensing of reforestation expenditures",null,10,10,10,10,10,10,10,10,10,10,10,100]
[]
["Commerce and housing: "]
[null,"Financial institutions and insurance: "]
[54,"Exemption of credit union income ",null,{"v":2970,"d":"2,970"},{"v":2940,"d":"2,940"},{"v":3110,"d":"3,110"},{"v":3300,"d":"3,300"},{"v":3460,"d":"3,460"},{"v":3570,"d":"3,570"},{"v":3680,"d":"3,680"},{"v":3820,"d":"3,820"},{"v":3850,"d":"3,850"},{"v":3900,"d":"3,900"},{"v":4170,"d":"4,170"},{"v":35800,"d":"35,800"}]
[55,"Exclusion of life insurance death benefits",null,{"v":1440,"d":"1,440"},{"v":1470,"d":"1,470"},{"v":1500,"d":"1,500"},{"v":1540,"d":"1,540"},{"v":1570,"d":"1,570"},{"v":1600,"d":"1,600"},{"v":1640,"d":"1,640"},{"v":1680,"d":"1,680"},{"v":1710,"d":"1,710"},{"v":1750,"d":"1,750"},{"v":1800,"d":"1,800"},{"v":16260,"d":"16,260"}]
[56,"Exemption or special alternative tax for small property and casualty insurance companies ",null,{"v":1400,"d":"1,400"},{"v":1430,"d":"1,430"},{"v":1470,"d":"1,470"},{"v":1510,"d":"1,510"},{"v":1540,"d":"1,540"},{"v":1560,"d":"1,560"},{"v":1590,"d":"1,590"},{"v":1630,"d":"1,630"},{"v":1670,"d":"1,670"},{"v":1710,"d":"1,710"},{"v":1750,"d":"1,750"},{"v":15860,"d":"15,860"}]
[57,"Tax exemption of insurance income earned by tax-exempt organizations",null,370,380,390,390,400,410,420,430,430,440,440,{"v":4130,"d":"4,130"}]
[58,"Exclusion of interest spread of financial institutions",null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Housing: "]
[59,"Exclusion of interest on owner-occupied mortgage subsidy bonds ",null,190,100,70,70,90,90,100,170,150,110,140,{"v":1090,"d":"1,090"}]
[60,"Exclusion of interest on rental housing bonds",null,350,190,140,130,170,170,180,310,280,200,250,{"v":2020,"d":"2,020"}]
[61,"Deductibility of mortgage interest on owner-occupied homes ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[62,"Deductibility of State and local property tax on owner-occupied homes  5/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[63,"Deferral of income from installment sales ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[64,"Capital gains exclusion on home sales",null,0,0,0,0,0,0,0,0,0,0,0,0]
[65,"Exclusion of net imputed rental income",null,0,0,0,0,0,0,0,0,0,0,0,0]
[66,"Exception from passive loss rules for $25,000 of rental loss ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[67,"Credit for low-income housing investments",null,{"v":11680,"d":"11,680"},{"v":12430,"d":"12,430"},{"v":13140,"d":"13,140"},{"v":1300,"d":"1,300"},{"v":14400,"d":"14,400"},{"v":14840,"d":"14,840"},{"v":15230,"d":"15,230"},{"v":15600,"d":"15,600"},{"v":15870,"d":"15,870"},{"v":16120,"d":"16,120"},{"v":16350,"d":"16,350"},{"v":135280,"d":"135,280"}]
[68,"Accelerated depreciation on rental housing (normal tax method) ",null,20,20,20,20,30,30,40,50,60,60,70,400]
[69,"Discharge of mortgage indebtedness",null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Commerce: "]
[70,"Discharge of business indebtedness",null,0,0,0,0,0,0,0,0,0,0,0,0]
[71,"Exceptions from imputed interest rules ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[72,"Treatment of qualified dividends",null,0,0,0,0,0,0,0,0,0,0,0,0]
[73,"Capital gains (except agriculture, timber, iron ore, and coal)",null,0,0,0,0,0,0,0,0,0,0,0,0]
[74,"Capital gains exclusion of small corporation stock",null,0,0,0,0,0,0,0,0,0,0,0,0]
[75,"Step-up basis of capital gains at death ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[76,"Carryover basis of capital gains on gifts ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[77,"Ordinary income treatment of loss from small business corporation stock sale ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[78,"Deferral of capital gains from like-kind exchanges",null,{"v":1400,"d":"1,400"},{"v":1480,"d":"1,480"},{"v":2550,"d":"2,550"},{"v":1620,"d":"1,620"},{"v":1690,"d":"1,690"},{"v":1790,"d":"1,790"},{"v":1870,"d":"1,870"},{"v":1960,"d":"1,960"},{"v":2070,"d":"2,070"},{"v":2180,"d":"2,180"},{"v":2290,"d":"2,290"},{"v":19500,"d":"19,500"}]
[79,"Depreciation of buildings other than rental housing (normal tax method) ",null,40,-170,-230,-240,-260,-220,-150,70,0,50,90,{"v":-1060,"d":"-1,060"}]
[80,"Accelerated depreciation of machinery and equipment (normal tax method) ",null,{"v":1190,"d":"1,190"},{"v":-5560,"d":"-5,560"},{"v":-10510,"d":"-10,510"},{"v":-13940,"d":"-13,940"},{"v":-16710,"d":"-16,710"},{"v":-12680,"d":"-12,680"},{"v":-6920,"d":"-6,920"},{"v":-3380,"d":"-3,380"},{"v":-1200,"d":"-1,200"},190,{"v":1170,"d":"1,170"},{"v":-69540,"d":"-69,540"}]
[81,"Exclusion of interest on small issue bonds ",null,10,10,10,10,10,10,10,10,10,10,10,100]
[82,"Special rules for certain film and TV production",null,60,110,150,-230,-310,-150,-70,-30,-10,0,0,-540]
[83,"Allow 20-percent deduction to certain pass-through income",null,0,0,0,0,0,0,0,0,0,0,0,0]
[84,"Advanced manufacturing investment credit  1/",null,170,{"v":3590,"d":"3,590"},{"v":3760,"d":"3,760"},{"v":3980,"d":"3,980"},{"v":2690,"d":"2,690"},{"v":2510,"d":"2,510"},{"v":2120,"d":"2,120"},{"v":2130,"d":"2,130"},{"v":1610,"d":"1,610"},{"v":1200,"d":"1,200"},920,{"v":24510,"d":"24,510"}]
[]
["Transportation: "]
[85,"Tonnage tax",null,100,100,100,100,100,110,110,110,110,110,120,{"v":1070,"d":"1,070"}]
[86,"Deferral of tax on shipping companies",null,10,10,10,10,10,10,10,10,10,10,10,100]
[87,"Exclusion of reimbursed employee parking expenses ",null,{"v":-1303,"d":"-1,303"},{"v":-1349,"d":"-1,349"},{"v":-1396,"d":"-1,396"},{"v":-1445,"d":"-1,445"},{"v":-1510,"d":"-1,510"},{"v":-1578,"d":"-1,578"},{"v":-1649,"d":"-1,649"},{"v":-1723,"d":"-1,723"},{"v":-1801,"d":"-1,801"},{"v":-1882,"d":"-1,882"},{"v":-1966,"d":"-1,966"},{"v":-16299,"d":"-16,299"}]
[88,"Exclusion for employer-provided transit passes ",null,-438,-454,-470,-486,-513,-541,-571,-602,-635,-670,-707,{"v":-5649,"d":"-5,649"}]
[89,"Tax credit for certain expenditures for maintaining railroad tracks",null,80,50,40,30,20,20,10,10,10,0,0,190]
[90,"Exclusion of interest on bonds for Highway Projects and rail-truck transfer facilities",null,30,30,30,30,30,20,20,20,20,10,10,220]
[]
["Community and regional development: "]
[91,"Exclusion of interest for airport, dock, and similar bonds",null,230,120,90,90,110,110,120,200,180,130,160,{"v":1310,"d":"1,310"}]
[92,"Exemption of certain mutuals' and cooperatives' income ",null,100,100,110,110,110,110,120,120,120,120,130,{"v":1150,"d":"1,150"}]
[93,"Empowerment zones",null,70,70,70,60,40,30,20,20,20,20,10,360]
[94,"New markets tax credit",null,{"v":1190,"d":"1,190"},{"v":1230,"d":"1,230"},{"v":1280,"d":"1,280"},{"v":1330,"d":"1,330"},{"v":1310,"d":"1,310"},{"v":1200,"d":"1,200"},{"v":1040,"d":"1,040"},850,630,400,160,{"v":9430,"d":"9,430"}]
[95,"Credit to holders of Gulf and Midwest Tax Credit Bonds .",null,20,10,10,10,10,10,10,10,10,0,0,80]
[96,"Recovery Zone Bonds  1/",null,20,10,10,10,10,10,10,10,10,0,0,80]
[97,"Tribal Economic Development Bonds",null,0,0,0,0,0,0,0,0,0,0,0,0]
[98,"Opportunity Zones",null,390,370,360,{"v":-2040,"d":"-2,040"},{"v":-1390,"d":"-1,390"},130,170,210,250,280,300,{"v":-1360,"d":"-1,360"}]
[99,"Disaster employee retention credit",null,40,30,30,20,20,20,10,10,10,10,10,170]
[]
["Education, training, employment, and social services: "]
[null,"Education: "]
[100,"Exclusion of scholarship and fellowship income (normal tax method) ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[101,"Tax credits for post-secondary education expenses  1/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[102,"Deductibility of student-loan interest",null,0,0,0,0,0,0,0,0,0,0,0,0]
[103,"Qualified tuition programs (includes Education IRA)",null,0,0,0,0,0,0,0,0,0,0,0,0]
[104,"Exclusion of interest on student-loan bonds ",null,30,20,10,10,20,20,20,30,30,20,20,200]
[105,"Exclusion of interest on bonds for private nonprofit educational facilities ",null,490,270,190,190,240,240,260,440,390,290,360,{"v":2870,"d":"2,870"}]
[106,"Credit for holders of zone academy bonds  1/",null,90,80,60,50,50,40,40,40,30,30,30,450]
[107,"Exclusion of interest on savings bonds redeemed to finance educational expenses",null,0,0,0,0,0,0,0,0,0,0,0,0]
[108,"Parental personal exemption for students age 19 or over ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[109,"Deductibility of charitable contributions to educational institutions",null,700,710,700,720,810,860,920,970,{"v":1030,"d":"1,030"},{"v":1110,"d":"1,110"},{"v":1200,"d":"1,200"},{"v":9030,"d":"9,030"}]
[110,"Exclusion of employer-provided educational assistance ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[111,"Special deduction for teacher expenses",null,0,0,0,0,0,0,0,0,0,0,0,0]
[112,"Discharge of student loan indebtedness",null,0,0,0,0,0,0,0,0,0,0,0,0]
[113,"Qualified school construction bonds  1/",null,120,120,110,100,100,90,80,80,70,60,60,870]
[null,"Training, employment, and social services: "]
[114,"Work opportunity tax credit",null,{"v":1550,"d":"1,550"},{"v":1590,"d":"1,590"},{"v":1640,"d":"1,640"},960,380,250,190,140,110,80,60,{"v":5400,"d":"5,400"}]
[115,"Employer provided child care exclusion",null,0,0,0,0,0,0,0,0,0,0,0,0]
[116,"Employer-provided child care credit",null,20,20,20,20,20,20,20,30,30,30,30,240]
[117,"Assistance for adopted foster children",null,0,0,0,0,0,0,0,0,0,0,0,0]
[118,"Adoption credit and exclusion",null,0,0,0,0,0,0,0,0,0,0,0,0]
[119,"Exclusion of employee meals and lodging (other than military) ",null,-120,-460,-700,-730,-760,-790,-820,-860,{"v":-1900,"d":"-1,900"},-970,{"v":-1020,"d":"-1,020"},{"v":-9010,"d":"-9,010"}]
[120,"Credit for child and dependent care expenses  1/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[121,"Credit for disabled access expenditures ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[122,"Deductibility of charitable contributions, other than education and health",null,{"v":1160,"d":"1,160"},{"v":1150,"d":"1,150"},{"v":1140,"d":"1,140"},{"v":1170,"d":"1,170"},{"v":1320,"d":"1,320"},{"v":1400,"d":"1,400"},{"v":1490,"d":"1,490"},{"v":1560,"d":"1,560"},{"v":1650,"d":"1,650"},{"v":1750,"d":"1,750"},{"v":1860,"d":"1,860"},{"v":14490,"d":"14,490"}]
[123,"Exclusion of certain foster care payments ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[124,"Exclusion of parsonage allowances ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[125,"Indian employment credit",null,10,10,10,10,10,10,0,0,0,0,0,50]
[126,"Employer-provided paid family and medical leave credit",null,60,70,70,40,10,0,0,0,0,0,0,190]
[]
["Health: "]
[127,"Exclusion of employer contributions for medical insurance premiums and medical care  6/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[128,"Self-employed medical insurance premiums",null,0,0,0,0,0,0,0,0,0,0,0,0]
[129,"Medical Savings Accounts / Health Savings Accounts",null,0,0,0,0,0,0,0,0,0,0,0,0]
[130,"Deductibility of medical expenses ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[131,"Exclusion of interest on hospital construction bonds",null,670,370,260,260,330,330,360,600,540,400,490,{"v":3940,"d":"3,940"}]
[132,"Refundable Premium Assistance Tax Credit  1/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[133,"Credit for employee health insurance expenses of small business ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[134,"Deductibility of charitable contributions to health institutions",null,{"v":3840,"d":"3,840"},{"v":3850,"d":"3,850"},{"v":3830,"d":"3,830"},{"v":3920,"d":"3,920"},{"v":4460,"d":"4,460"},{"v":4750,"d":"4,750"},{"v":5050,"d":"5,050"},{"v":5320,"d":"5,320"},{"v":5620,"d":"5,620"},{"v":5960,"d":"5,960"},{"v":6320,"d":"6,320"},{"v":49080,"d":"49,080"}]
[135,"Tax credit for orphan drug research ",null,{"v":1730,"d":"1,730"},{"v":1930,"d":"1,930"},{"v":2150,"d":"2,150"},{"v":2410,"d":"2,410"},{"v":2690,"d":"2,690"},{"v":3010,"d":"3,010"},{"v":3360,"d":"3,360"},{"v":3760,"d":"3,760"},{"v":4200,"d":"4,200"},{"v":4690,"d":"4,690"},{"v":5240,"d":"5,240"},{"v":33440,"d":"33,440"}]
[136,"Special Blue Cross/Blue Shield tax benefits ",null,370,380,400,420,450,470,500,530,570,610,650,{"v":4980,"d":"4,980"}]
[137,"Distributions from retirement plans for premiums for health and long-term care insurance",null,470,490,500,590,630,650,660,670,670,680,690,{"v":6230,"d":"6,230"}]
[138,"Credit for family and sick leave taken by self-employed individuals  1/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Income security: "]
[139,"Child credit  1/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[140,"Other Dependent Tax Credit",null,0,0,0,0,0,0,0,0,0,0,0,0]
[141,"Exclusion of railroad retirement (Social Security equivalent) benefits ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[142,"Exclusion of workers' compensation benefits",null,0,0,0,0,0,0,0,0,0,0,0,0]
[143,"Exclusion of public assistance benefits (normal tax method) ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[144,"Exclusion of special benefits for disabled coal miners ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[145,"Exclusion of military disability pensions ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Net exclusion of pension contributions and earnings: ",null,0,0,0,0,0,0,0,0,0,0,0]
[146,"Defined benefit employer plans",null,0,0,0,0,0,0,0,0,0,0,0,0]
[147,"Defined contribution employer plans",null,0,0,0,0,0,0,0,0,0,0,0,0]
[148,"Individual Retirement Accounts ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[149,"Low and moderate income savers credit",null,0,0,0,0,0,0,0,0,0,0,0,0]
[150,"Self-Employed plans ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[151,"Small employer pension plan startup credit",null,0,0,30,40,40,30,30,20,20,10,10,{"$f":"+SUM(E186:N186)","v":230}]
[null,"Exclusion of other employee benefits: "]
[{"$f":"+A186+1","v":152},"Premiums on group term life insurance ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"+A188+1","v":153},"Premiums on accident and disability insurance ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"+A189+1","v":154},"Income of trusts to finance supplementary unemployment benefits ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"+A190+1","v":155},"Income of trusts to finance voluntary employee benefits associations ",null,{"v":1500,"d":"1,500"},{"v":1560,"d":"1,560"},{"v":1630,"d":"1,630"},{"v":1700,"d":"1,700"},{"v":1770,"d":"1,770"},{"v":1850,"d":"1,850"},{"v":1930,"d":"1,930"},{"v":2010,"d":"2,010"},{"v":2100,"d":"2,100"},{"v":2200,"d":"2,200"},{"v":2290,"d":"2,290"},{"v":19040,"d":"19,040"}]
[156,"Special Employee Stock Ownership Plan (ESOP) rules",null,190,190,200,200,210,210,220,230,230,240,250,{"v":2180,"d":"2,180"}]
[157,"Additional deduction for the blind ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[158,"Additional deduction for the elderly ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[159,"Deductibility of casualty losses ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[160,"Earned income tax credit   1/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[161,"Recovery rebate credits  1/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Social Security: "]
[null,"Exclusion of social security benefits: ",null,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"+A197+1","v":162},"Social Security benefits for retired and disabled workers and spouses, dependents and survivors",null,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"+A201+1","v":163},"Credit for certain employer contributions to social security",null,240,250,260,270,280,290,300,310,320,330,340,{"v":2950,"d":"2,950"}]
[]
["Veterans benefits and services: "]
[{"$f":"+A202+1","v":164},"Exclusion of veterans death benefits and disability compensation ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"+A205+1","v":165},"Exclusion of veterans pensions ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[166,"Exclusion of GI bill benefits ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[167,"Exclusion of interest on veterans housing bonds",null,20,10,10,10,10,10,10,20,10,10,10,110]
[]
["General purpose fiscal assistance: "]
[{"$f":"+A208+1","v":168},"Exclusion of interest on public purpose State and local bonds",null,{"v":6430,"d":"6,430"},{"v":3520,"d":"3,520"},{"v":2520,"d":"2,520"},{"v":2470,"d":"2,470"},{"v":3120,"d":"3,120"},{"v":3160,"d":"3,160"},{"v":3420,"d":"3,420"},{"v":5710,"d":"5,710"},{"v":5150,"d":"5,150"},{"v":3790,"d":"3,790"},{"v":4680,"d":"4,680"},{"v":37540,"d":"37,540"}]
[{"$f":"+A211+1","v":169},"Build America Bonds  1/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"+A212+1","v":170},"Deductibility of nonbusiness State and local taxes other than on owner-occupied homes  5/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Interest: "]
[{"$f":"+A213+1","v":171},"Deferral of interest on U.S. savings bonds ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$nulls":14},0]
["Addendum:  Aid to State and local governments: "]
[null,"Deductibility of: "]
[null,"Property taxes on owner-occupied homes ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Nonbusiness State and local taxes other than on owner-occupied homes ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Exclusion of interest on State and local bonds for: "]
[null,"Public purposes",null,{"v":6430,"d":"6,430"},{"v":3520,"d":"3,520"},{"v":2520,"d":"2,520"},{"v":2470,"d":"2,470"},{"v":3120,"d":"3,120"},{"v":3160,"d":"3,160"},{"v":3420,"d":"3,420"},{"v":5710,"d":"5,710"},{"v":5150,"d":"5,150"},{"v":3790,"d":"3,790"},{"v":4680,"d":"4,680"},{"v":37540,"d":"37,540"}]
[null,"Energy facilities",null,0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Water, sewage, and hazardous waste disposal facilities ",null,60,30,20,20,30,30,30,60,50,40,50,360]
[null,"Small-issues",null,10,10,10,10,10,10,10,10,10,10,10,100]
[null,"Owner-occupied mortgage subsidies",null,190,100,70,70,90,90,100,170,150,110,140,{"v":1090,"d":"1,090"}]
[null,"Rental housing ",null,350,190,140,130,170,170,180,310,280,200,250,{"v":2020,"d":"2,020"}]
[null,"Airports, docks, and similar facilities ",null,230,120,90,90,110,110,120,200,180,130,160,{"v":1310,"d":"1,310"}]
[null,"Student loans ",null,30,20,10,10,20,20,20,30,30,20,20,200]
[null,"Private nonprofit educational facilities ",null,490,270,190,190,240,240,260,440,390,290,360,{"v":2870,"d":"2,870"}]
[null,"Hospital construction",null,670,370,260,260,330,330,360,600,540,400,490,{"v":3940,"d":"3,940"}]
[null,"Veterans' housing ",null,20,10,10,10,10,10,10,20,10,10,10,110]
[]
[null,"See Table 1 footnotes for specific table information"]

{"sheet":"Individual","index":5,"n_rows":235,"n_cols":15,"rows_kept":235,"hidden":true,"merged":[[1,0,1,14],[2,0,2,14],[3,3,3,14],[220,1,220,2],[224,1,224,2],[234,1,234,14]]}
[]
["ESTIMATES OF TOTAL INDIVIDUAL INCOME TAX EXPENDITURES FOR FISCAL YEARS 2023-2033"]
["(in millions of dollars)"]
[{"$nulls":3},"Total from individuals"]
[{"$nulls":3},2023,{"$f":"+D5+1","v":2024},{"$f":"+E5+1","v":2025},2026,2027,2028,2029,2030,2031,2032,2033,"2024-2033"]
[]
["National Defense"]
[1,"Exclusion of benefits and allowances to armed forces personnel ",null,{"v":15990,"d":"15,990"},{"v":16600,"d":"16,600"},{"v":17250,"d":"17,250"},{"v":17940,"d":"17,940"},{"v":16740,"d":"16,740"},{"v":16990,"d":"16,990"},{"v":17650,"d":"17,650"},{"v":18440,"d":"18,440"},{"v":19310,"d":"19,310"},{"v":20250,"d":"20,250"},{"v":21250,"d":"21,250"},{"v":182420,"d":"182,420"}]
[]
["International affairs: "]
[2,"Exclusion of income earned abroad by U.S. citizens ",null,{"v":5420,"d":"5,420"},{"v":5600,"d":"5,600"},{"v":5730,"d":"5,730"},{"v":5870,"d":"5,870"},{"v":6000,"d":"6,000"},{"v":6140,"d":"6,140"},{"v":6280,"d":"6,280"},{"v":6420,"d":"6,420"},{"v":6570,"d":"6,570"},{"v":6720,"d":"6,720"},{"v":6880,"d":"6,880"},{"v":62210,"d":"62,210"}]
[3,"Exclusion of certain allowances for Federal employees abroad",null,280,300,310,330,350,370,390,410,430,450,480,{"v":3820,"d":"3,820"}]
[4,"Reduced tax rate on active income of controlled foreign corporations (normal tax method)",null,0,0,0,0,0,0,0,0,0,0,0,0]
[5,"Deduction for foreign-derived intangible income derived from trade or business within the United States",null,0,0,0,0,0,0,0,0,0,0,0,0]
[6,"Interest Charge Domestic International Sales Corporations (IC-DISCs) ",null,{"v":1130,"d":"1,130"},{"v":1180,"d":"1,180"},{"v":1250,"d":"1,250"},{"v":1410,"d":"1,410"},{"v":1540,"d":"1,540"},{"v":1630,"d":"1,630"},{"v":1710,"d":"1,710"},{"v":1790,"d":"1,790"},{"v":1860,"d":"1,860"},{"v":1940,"d":"1,940"},{"v":2030,"d":"2,030"},{"v":16340,"d":"16,340"}]
[]
["General science, space, and technology: "]
[7,"Expensing of research and experimentation expenditures (normal tax method) ",null,{"v":-5920,"d":"-5,920"},{"v":-4470,"d":"-4,470"},{"v":-2910,"d":"-2,910"},{"v":-1170,"d":"-1,170"},0,0,0,0,0,0,0,{"v":-8550,"d":"-8,550"}]
[8,"Credit for increasing research activities ",null,{"v":2400,"d":"2,400"},{"v":2550,"d":"2,550"},{"v":2720,"d":"2,720"},{"v":2890,"d":"2,890"},{"v":3070,"d":"3,070"},{"v":3260,"d":"3,260"},{"v":3470,"d":"3,470"},{"v":3690,"d":"3,690"},{"v":3920,"d":"3,920"},{"v":4170,"d":"4,170"},{"v":4430,"d":"4,430"},{"v":34170,"d":"34,170"}]
[]
["Energy: "]
[9,"Expensing of exploration and development costs, oil and gas",null,540,50,-40,-60,110,260,280,270,260,240,230,{"v":1600,"d":"1,600"}]
[10,"Expensing of exploration and development costs, coal ",null,40,0,0,-10,10,20,20,20,20,20,20,120]
[11,"Excess of percentage over cost depletion, oil and gas",null,560,530,500,510,530,550,560,580,600,620,650,{"v":5630,"d":"5,630"}]
[12,"Excess of percentage over cost depletion, coal",null,30,30,30,40,40,40,50,50,50,50,50,430]
[13,"Exception from passive loss limitation for working interests in oil and gas properties ",null,10,10,10,10,10,10,10,10,10,10,10,100]
[14,"Enhanced oil recovery credit",null,0,0,0,0,0,0,0,0,0,0,0,0]
[15,"Marginal wells credit",null,30,30,40,40,30,10,0,0,0,0,0,150]
[16,"Amortize all geological and geophysical expenditures over 2 years",null,90,100,100,100,100,100,100,90,90,90,90,960]
[17,"Capital gains treatment of royalties on coal ",null,50,50,50,50,60,50,50,50,50,50,50,510]
[18,"Exclusion of interest on energy facility bonds ",null,0,0,0,0,10,10,10,10,10,10,0,60]
[19,"Qualified energy conservation bonds  1/",null,20,20,20,20,20,20,20,20,20,20,20,200]
[20,"Exclusion of utility conservation subsidies",null,50,50,40,40,40,30,30,30,30,20,20,330]
[21,"Credit for holding clean renewable energy bonds  1/",null,50,50,50,50,50,50,50,50,50,50,50,500]
[22,"Energy production credit  1/",null,370,380,480,680,980,{"v":1310,"d":"1,310"},{"v":1580,"d":"1,580"},{"v":1850,"d":"1,850"},{"v":2050,"d":"2,050"},{"v":2160,"d":"2,160"},{"v":2360,"d":"2,360"},{"v":13830,"d":"13,830"}]
[23,"Energy investment credit  1/",null,{"v":2250,"d":"2,250"},{"v":2400,"d":"2,400"},{"v":1610,"d":"1,610"},{"v":1170,"d":"1,170"},{"v":1260,"d":"1,260"},{"v":1050,"d":"1,050"},700,{"v":1470,"d":"1,470"},950,910,{"v":1030,"d":"1,030"},{"v":12550,"d":"12,550"}]
[24,"Advanced nuclear power production credit",null,0,0,0,0,0,0,0,0,0,0,0,0]
[25,"Zero-emission nuclear power production credit  1/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[26,"Reduced tax rate for nuclear decommissioning funds",null,0,0,0,0,0,0,0,0,0,0,0,0]
[27,"Alcohol fuel credits   2/",null,10,10,0,0,0,0,0,0,0,0,0,10]
[28,"Bio-Diesel and small agri-biodiesel producer tax credits   3/",null,10,10,0,0,0,0,0,0,0,0,0,10]
[29,"Clean fuel production credit  1/ 4/",null,0,0,850,{"v":1070,"d":"1,070"},{"v":1180,"d":"1,180"},240,60,0,0,0,0,{"v":3400,"d":"3,400"}]
[30,"Clean hydrogen production credit  1/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[31,"Tax credits for clean vehicles  1/",null,300,30,0,0,0,0,0,0,0,0,0,30]
[32,"Tax credits for refueling property  1/",null,20,30,50,80,110,140,180,200,220,240,60,{"v":1310,"d":"1,310"}]
[33,"Allowance of deduction for certain energy efficient commercial building property",null,360,430,510,530,530,550,580,600,620,620,600,{"v":5570,"d":"5,570"}]
[34,"Credit for construction of new energy efficient homes",null,170,120,130,140,140,140,140,140,140,140,140,{"v":1370,"d":"1,370"}]
[35,"Credit for energy efficiency improvements to existing homes",null,{"v":1970,"d":"1,970"},{"v":1580,"d":"1,580"},{"v":1500,"d":"1,500"},{"v":1420,"d":"1,420"},{"v":1350,"d":"1,350"},{"v":1280,"d":"1,280"},{"v":1220,"d":"1,220"},{"v":1160,"d":"1,160"},{"v":1100,"d":"1,100"},{"v":1050,"d":"1,050"},700,{"v":12360,"d":"12,360"}]
[36,"Credit for residential energy efficient property ",null,{"v":7090,"d":"7,090"},{"v":9250,"d":"9,250"},{"v":6150,"d":"6,150"},{"v":4850,"d":"4,850"},{"v":4000,"d":"4,000"},{"v":3700,"d":"3,700"},{"v":4620,"d":"4,620"},{"v":4260,"d":"4,260"},{"v":4310,"d":"4,310"},{"v":4220,"d":"4,220"},{"v":4180,"d":"4,180"},{"v":49540,"d":"49,540"}]
[37,"Advanced energy property credit  1/",null,30,120,150,100,90,110,90,20,10,20,10,720]
[38,"Advanced manufacturing production credit  1/",null,20,40,70,100,130,350,490,460,340,150,90,{"v":2220,"d":"2,220"}]
[]
["Natural resources and environment: "]
[39,"Expensing of exploration and development costs, nonfuel minerals ",null,50,0,0,-10,10,20,30,30,20,20,20,140]
[40,"Excess of percentage over cost depletion, nonfuel minerals ",null,110,110,100,110,110,110,120,120,130,130,140,{"v":1180,"d":"1,180"}]
[41,"Exclusion of interest on bonds for water, sewage, and hazardous waste facilities",null,230,200,220,240,260,260,260,260,260,270,170,{"v":2400,"d":"2,400"}]
[42,"Capital gains treatment of certain timber income ",null,150,150,160,180,200,210,220,230,240,250,270,{"v":2110,"d":"2,110"}]
[43,"Expensing of multiperiod timber growing costs ",null,140,140,140,160,160,170,180,180,190,200,210,{"v":1730,"d":"1,730"}]
[44,"Tax incentives for preservation of historic structures ",null,120,100,90,90,100,100,100,110,120,120,120,{"v":1050,"d":"1,050"}]
[45,"Carbon oxide sequestration credit  1/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[46,"Deduction for endangered species recovery expenditures",null,20,30,30,30,40,40,40,50,50,60,60,430]
[]
["Agriculture: "]
[47,"Expensing of certain capital outlays ",null,110,110,110,130,140,140,140,130,130,130,140,{"v":1300,"d":"1,300"}]
[48,"Expensing of certain multiperiod production costs ",null,240,250,260,300,310,310,310,300,300,300,310,{"v":2950,"d":"2,950"}]
[49,"Treatment of loans forgiven for solvent farmers",null,60,60,60,70,70,70,70,70,70,70,70,680]
[50,"Capital gains treatment of certain agriculture income ",null,{"v":1550,"d":"1,550"},{"v":1530,"d":"1,530"},{"v":1590,"d":"1,590"},{"v":1770,"d":"1,770"},{"v":1970,"d":"1,970"},{"v":2070,"d":"2,070"},{"v":2180,"d":"2,180"},{"v":2280,"d":"2,280"},{"v":2400,"d":"2,400"},{"v":2530,"d":"2,530"},{"v":2660,"d":"2,660"},{"v":20980,"d":"20,980"}]
[51,"Income averaging for farmers",null,210,210,220,230,230,230,230,230,230,230,230,{"v":2270,"d":"2,270"}]
[52,"Deferral of gain on sale of farm refiners",null,15,20,20,20,20,20,20,25,25,25,25,220]
[53,"Expensing of reforestation expenditures",null,50,60,60,70,70,70,70,70,70,80,80,700]
[]
["Commerce and housing: "]
[null,"Financial institutions and insurance: "]
[54,"Exemption of credit union income ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[55,"Exclusion of life insurance death benefits",null,{"v":13880,"d":"13,880"},{"v":14790,"d":"14,790"},{"v":15170,"d":"15,170"},{"v":15820,"d":"15,820"},{"v":16750,"d":"16,750"},{"v":17010,"d":"17,010"},{"v":17380,"d":"17,380"},{"v":17830,"d":"17,830"},{"v":18270,"d":"18,270"},{"v":18680,"d":"18,680"},{"v":19080,"d":"19,080"},{"v":170780,"d":"170,780"}]
[56,"Exemption or special alternative tax for small property and casualty insurance companies ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[57,"Tax exemption of insurance income earned by tax-exempt organizations",null,0,0,0,0,0,0,0,0,0,0,0,0]
[58,"Exclusion of interest spread of financial institutions",null,{"v":11100,"d":"11,100"},{"v":9010,"d":"9,010"},{"v":9330,"d":"9,330"},{"v":9810,"d":"9,810"},{"v":10200,"d":"10,200"},{"v":10360,"d":"10,360"},{"v":10440,"d":"10,440"},{"v":10610,"d":"10,610"},{"v":10830,"d":"10,830"},{"v":11010,"d":"11,010"},{"v":11140,"d":"11,140"},{"v":102740,"d":"102,740"}]
[null,"Housing: "]
[59,"Exclusion of interest on owner-occupied mortgage subsidy bonds ",null,690,610,660,720,770,770,790,780,790,800,500,{"v":7190,"d":"7,190"}]
[60,"Exclusion of interest on rental housing bonds",null,{"v":1260,"d":"1,260"},{"v":1110,"d":"1,110"},{"v":1210,"d":"1,210"},{"v":1330,"d":"1,330"},{"v":1410,"d":"1,410"},{"v":1420,"d":"1,420"},{"v":1450,"d":"1,450"},{"v":1440,"d":"1,440"},{"v":1450,"d":"1,450"},{"v":1470,"d":"1,470"},910,{"v":13200,"d":"13,200"}]
[61,"Deductibility of mortgage interest on owner-occupied homes ",null,{"v":31820,"d":"31,820"},{"v":30770,"d":"30,770"},{"v":30920,"d":"30,920"},{"v":67280,"d":"67,280"},{"v":87740,"d":"87,740"},{"v":91630,"d":"91,630"},{"v":95620,"d":"95,620"},{"v":99780,"d":"99,780"},{"v":104210,"d":"104,210"},{"v":108570,"d":"108,570"},{"v":111950,"d":"111,950"},{"v":828470,"d":"828,470"}]
[62,"Deductibility of State and local property tax on owner-occupied homes  5/",null,{"v":6910,"d":"6,910"},{"v":6410,"d":"6,410"},{"v":6090,"d":"6,090"},{"v":34180,"d":"34,180"},{"v":50080,"d":"50,080"},{"v":52530,"d":"52,530"},{"v":54640,"d":"54,640"},{"v":56890,"d":"56,890"},{"v":59490,"d":"59,490"},{"v":62120,"d":"62,120"},{"v":64830,"d":"64,830"},{"v":447260,"d":"447,260"}]
[63,"Deferral of income from installment sales ",null,{"v":1750,"d":"1,750"},{"v":1720,"d":"1,720"},{"v":1780,"d":"1,780"},{"v":1860,"d":"1,860"},{"v":1940,"d":"1,940"},{"v":2020,"d":"2,020"},{"v":2100,"d":"2,100"},{"v":2190,"d":"2,190"},{"v":2290,"d":"2,290"},{"v":2380,"d":"2,380"},{"v":2490,"d":"2,490"},{"v":20770,"d":"20,770"}]
[64,"Capital gains exclusion on home sales",null,{"v":54410,"d":"54,410"},{"v":58230,"d":"58,230"},{"v":60400,"d":"60,400"},{"v":66830,"d":"66,830"},{"v":71490,"d":"71,490"},{"v":74300,"d":"74,300"},{"v":77040,"d":"77,040"},{"v":79900,"d":"79,900"},{"v":83100,"d":"83,100"},{"v":86410,"d":"86,410"},{"v":89690,"d":"89,690"},{"v":747390,"d":"747,390"}]
[65,"Exclusion of net imputed rental income",null,{"v":147240,"d":"147,240"},{"v":151950,"d":"151,950"},{"v":156250,"d":"156,250"},{"v":174960,"d":"174,960"},{"v":183050,"d":"183,050"},{"v":191070,"d":"191,070"},{"v":199350,"d":"199,350"},{"v":208160,"d":"208,160"},{"v":217490,"d":"217,490"},{"v":226790,"d":"226,790"},{"v":236720,"d":"236,720"},{"v":1945790,"d":"1,945,790"}]
[66,"Exception from passive loss rules for $25,000 of rental loss ",null,{"v":5470,"d":"5,470"},{"v":5460,"d":"5,460"},{"v":5600,"d":"5,600"},{"v":5840,"d":"5,840"},{"v":5600,"d":"5,600"},{"v":5270,"d":"5,270"},{"v":4830,"d":"4,830"},{"v":4340,"d":"4,340"},{"v":4030,"d":"4,030"},{"v":4010,"d":"4,010"},{"v":4140,"d":"4,140"},{"v":49120,"d":"49,120"}]
[67,"Credit for low-income housing investments",null,{"v":1120,"d":"1,120"},{"v":1200,"d":"1,200"},{"v":1260,"d":"1,260"},{"v":1330,"d":"1,330"},{"v":1390,"d":"1,390"},{"v":1430,"d":"1,430"},{"v":1470,"d":"1,470"},{"v":1500,"d":"1,500"},{"v":1530,"d":"1,530"},{"v":1550,"d":"1,550"},{"v":1570,"d":"1,570"},{"v":14230,"d":"14,230"}]
[68,"Accelerated depreciation on rental housing (normal tax method) ",null,{"v":2420,"d":"2,420"},{"v":2130,"d":"2,130"},{"v":2510,"d":"2,510"},{"v":3220,"d":"3,220"},{"v":3930,"d":"3,930"},{"v":4590,"d":"4,590"},{"v":5260,"d":"5,260"},{"v":5910,"d":"5,910"},{"v":6530,"d":"6,530"},{"v":7140,"d":"7,140"},{"v":7730,"d":"7,730"},{"v":48950,"d":"48,950"}]
[69,"Discharge of mortgage indebtedness",null,220,140,140,50,0,0,0,0,0,0,0,330]
[null,"Commerce: "]
[70,"Discharge of business indebtedness",null,-10,10,40,60,70,60,50,40,20,20,30,400]
[71,"Exceptions from imputed interest rules ",null,60,70,70,80,80,80,80,80,80,90,90,800]
[72,"Treatment of qualified dividends",null,{"v":35880,"d":"35,880"},{"v":38390,"d":"38,390"},{"v":39990,"d":"39,990"},{"v":44470,"d":"44,470"},{"v":49190,"d":"49,190"},{"v":51470,"d":"51,470"},{"v":53730,"d":"53,730"},{"v":56150,"d":"56,150"},{"v":58710,"d":"58,710"},{"v":61380,"d":"61,380"},{"v":64170,"d":"64,170"},{"v":517650,"d":"517,650"}]
[73,"Capital gains (except agriculture, timber, iron ore, and coal)",null,{"v":115630,"d":"115,630"},{"v":114130,"d":"114,130"},{"v":118590,"d":"118,590"},{"v":132180,"d":"132,180"},{"v":146890,"d":"146,890"},{"v":154710,"d":"154,710"},{"v":162580,"d":"162,580"},{"v":170590,"d":"170,590"},{"v":179150,"d":"179,150"},{"v":188540,"d":"188,540"},{"v":198600,"d":"198,600"},{"v":1565960,"d":"1,565,960"}]
[74,"Capital gains exclusion of small corporation stock",null,{"v":1780,"d":"1,780"},{"v":1850,"d":"1,850"},{"v":1930,"d":"1,930"},{"v":2000,"d":"2,000"},{"v":2070,"d":"2,070"},{"v":2150,"d":"2,150"},{"v":2240,"d":"2,240"},{"v":2330,"d":"2,330"},{"v":2430,"d":"2,430"},{"v":2530,"d":"2,530"},{"v":2640,"d":"2,640"},{"v":22170,"d":"22,170"}]
[75,"Step-up basis of capital gains at death ",null,{"v":49240,"d":"49,240"},{"v":33560,"d":"33,560"},{"v":35940,"d":"35,940"},{"v":38960,"d":"38,960"},{"v":44060,"d":"44,060"},{"v":48230,"d":"48,230"},{"v":52300,"d":"52,300"},{"v":56600,"d":"56,600"},{"v":61240,"d":"61,240"},{"v":66620,"d":"66,620"},{"v":72070,"d":"72,070"},{"v":509580,"d":"509,580"}]
[76,"Carryover basis of capital gains on gifts ",null,{"v":4590,"d":"4,590"},{"v":4130,"d":"4,130"},{"v":4470,"d":"4,470"},{"v":5720,"d":"5,720"},{"v":6890,"d":"6,890"},{"v":6860,"d":"6,860"},{"v":6790,"d":"6,790"},{"v":6890,"d":"6,890"},{"v":7170,"d":"7,170"},{"v":7800,"d":"7,800"},{"v":8830,"d":"8,830"},{"v":65550,"d":"65,550"}]
[77,"Ordinary income treatment of loss from small business corporation stock sale ",null,70,80,80,80,80,80,90,90,90,90,100,860]
[78,"Deferral of capital gains from like-kind exchanges",null,{"v":2620,"d":"2,620"},{"v":2750,"d":"2,750"},{"v":2880,"d":"2,880"},{"v":3949,"d":"3,949"},{"v":3180,"d":"3,180"},{"v":3340,"d":"3,340"},{"v":3510,"d":"3,510"},{"v":3680,"d":"3,680"},{"v":3870,"d":"3,870"},{"v":4060,"d":"4,060"},{"v":4150,"d":"4,150"},{"v":35369,"d":"35,369"}]
[79,"Depreciation of buildings other than rental housing (normal tax method) ",null,880,-20,-160,-160,-100,90,370,670,970,{"v":1250,"d":"1,250"},{"v":1520,"d":"1,520"},{"v":4430,"d":"4,430"}]
[80,"Accelerated depreciation of machinery and equipment (normal tax method) ",null,{"v":9240,"d":"9,240"},{"v":1830,"d":"1,830"},{"v":-1070,"d":"-1,070"},{"v":-4480,"d":"-4,480"},{"v":-9150,"d":"-9,150"},{"v":-4480,"d":"-4,480"},{"v":2810,"d":"2,810"},{"v":7150,"d":"7,150"},{"v":10000,"d":"10,000"},{"v":11990,"d":"11,990"},{"v":13620,"d":"13,620"},{"v":28220,"d":"28,220"}]
[81,"Exclusion of interest on small issue bonds ",null,50,50,50,60,60,60,60,60,60,60,40,560]
[82,"Special rules for certain film and TV production",null,40,70,90,-150,-210,-100,-50,-20,-10,0,0,-380]
[83,"Allow 20-percent deduction to certain pass-through income",null,{"v":37240,"d":"37,240"},{"v":61850,"d":"61,850"},{"v":65180,"d":"65,180"},{"v":27000,"d":"27,000"},0,0,0,0,0,0,0,{"v":154030,"d":"154,030"}]
[84,"Advanced manufacturing investment credit  1/",null,20,40,70,100,130,350,490,460,340,150,90,{"v":2220,"d":"2,220"}]
[]
["Transportation: "]
[85,"Tonnage tax",null,0,0,0,0,0,0,0,0,0,0,0,0]
[86,"Deferral of tax on shipping companies",null,0,0,0,0,0,0,0,0,0,0,0,0]
[87,"Exclusion of reimbursed employee parking expenses ",null,{"v":3130,"d":"3,130"},{"v":3239,"d":"3,239"},{"v":3353,"d":"3,353"},{"v":3470,"d":"3,470"},{"v":3626,"d":"3,626"},{"v":3789,"d":"3,789"},{"v":3960,"d":"3,960"},{"v":4138,"d":"4,138"},{"v":4324,"d":"4,324"},{"v":4519,"d":"4,519"},{"v":4722,"d":"4,722"},{"v":39140,"d":"39,140"}]
[88,"Exclusion for employer-provided transit passes ",null,807,835,864,894,944,996,{"v":1050,"d":"1,050"},{"v":1108,"d":"1,108"},{"v":1169,"d":"1,169"},{"v":1233,"d":"1,233"},{"v":1301,"d":"1,301"},{"v":10394,"d":"10,394"}]
[89,"Tax credit for certain expenditures for maintaining railroad tracks",null,50,30,20,10,10,10,10,0,0,0,0,90]
[90,"Exclusion of interest on bonds for Highway Projects and rail-truck transfer facilities",null,110,110,100,100,90,90,90,80,80,70,70,880]
[]
["Community and regional development: "]
[91,"Exclusion of interest for airport, dock, and similar bonds",null,820,720,780,860,910,920,940,930,940,950,590,{"v":8540,"d":"8,540"}]
[92,"Exemption of certain mutuals' and cooperatives' income ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[93,"Empowerment zones",null,20,20,30,20,20,10,0,0,0,0,0,100]
[94,"New markets tax credit",null,20,20,30,30,30,30,20,20,10,10,0,200]
[95,"Credit to holders of Gulf and Midwest Tax Credit Bonds .",null,80,70,70,70,70,60,50,50,40,30,20,530]
[96,"Recovery Zone Bonds  1/",null,70,60,60,60,60,50,50,40,30,30,10,450]
[97,"Tribal Economic Development Bonds",null,10,10,10,10,10,10,10,10,10,10,10,100]
[98,"Opportunity Zones",null,{"v":1690,"d":"1,690"},{"v":1790,"d":"1,790"},{"v":1630,"d":"1,630"},{"v":-4360,"d":"-4,360"},{"v":-11010,"d":"-11,010"},540,710,920,{"v":1070,"d":"1,070"},{"v":1270,"d":"1,270"},{"v":1350,"d":"1,350"},{"v":-6090,"d":"-6,090"}]
[99,"Disaster employee retention credit",null,10,10,10,0,0,0,0,0,0,0,0,20]
[]
["Education, training, employment, and social services: "]
[null,"Education: "]
[100,"Exclusion of scholarship and fellowship income (normal tax method) ",null,{"v":4430,"d":"4,430"},{"v":4670,"d":"4,670"},{"v":4920,"d":"4,920"},{"v":5440,"d":"5,440"},{"v":6200,"d":"6,200"},{"v":6530,"d":"6,530"},{"v":6850,"d":"6,850"},{"v":7220,"d":"7,220"},{"v":7610,"d":"7,610"},{"v":8010,"d":"8,010"},{"v":8430,"d":"8,430"},{"v":65880,"d":"65,880"}]
[101,"Tax credits for post-secondary education expenses  1/",null,{"v":13940,"d":"13,940"},{"v":13860,"d":"13,860"},{"v":13660,"d":"13,660"},{"v":13390,"d":"13,390"},{"v":13270,"d":"13,270"},{"v":13030,"d":"13,030"},{"v":12790,"d":"12,790"},{"v":12490,"d":"12,490"},{"v":12220,"d":"12,220"},{"v":11910,"d":"11,910"},{"v":11600,"d":"11,600"},{"v":128220,"d":"128,220"}]
[102,"Deductibility of student-loan interest",null,560,940,{"v":2490,"d":"2,490"},{"v":2690,"d":"2,690"},{"v":3110,"d":"3,110"},{"v":3160,"d":"3,160"},{"v":3290,"d":"3,290"},{"v":3320,"d":"3,320"},{"v":3400,"d":"3,400"},{"v":3420,"d":"3,420"},{"v":3450,"d":"3,450"},{"v":29270,"d":"29,270"}]
[103,"Qualified tuition programs (includes Education IRA)",null,{"v":3020,"d":"3,020"},{"v":3350,"d":"3,350"},{"v":3800,"d":"3,800"},{"v":4630,"d":"4,630"},{"v":5570,"d":"5,570"},{"v":6660,"d":"6,660"},{"v":8120,"d":"8,120"},{"v":10090,"d":"10,090"},{"v":12740,"d":"12,740"},{"v":16260,"d":"16,260"},{"v":20940,"d":"20,940"},{"v":92160,"d":"92,160"}]
[104,"Exclusion of interest on student-loan bonds ",null,120,110,110,130,130,130,140,140,140,140,90,{"v":1260,"d":"1,260"}]
[105,"Exclusion of interest on bonds for private nonprofit educational facilities ",null,{"v":1790,"d":"1,790"},{"v":1580,"d":"1,580"},{"v":1710,"d":"1,710"},{"v":1880,"d":"1,880"},{"v":1990,"d":"1,990"},{"v":2010,"d":"2,010"},{"v":2050,"d":"2,050"},{"v":2040,"d":"2,040"},{"v":2050,"d":"2,050"},{"v":2080,"d":"2,080"},{"v":1290,"d":"1,290"},{"v":18680,"d":"18,680"}]
[106,"Credit for holders of zone academy bonds  1/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[107,"Exclusion of interest on savings bonds redeemed to finance educational expenses",null,40,40,40,50,50,50,50,50,50,60,60,500]
[108,"Parental personal exemption for students age 19 or over ",null,{"v":2210,"d":"2,210"},{"v":3280,"d":"3,280"},{"v":3200,"d":"3,200"},{"v":6110,"d":"6,110"},{"v":7550,"d":"7,550"},{"v":7480,"d":"7,480"},{"v":7470,"d":"7,470"},{"v":7410,"d":"7,410"},{"v":7300,"d":"7,300"},{"v":7220,"d":"7,220"},{"v":7170,"d":"7,170"},{"v":64190,"d":"64,190"}]
[109,"Deductibility of charitable contributions to educational institutions",null,{"v":5530,"d":"5,530"},{"v":5580,"d":"5,580"},{"v":5600,"d":"5,600"},{"v":6640,"d":"6,640"},{"v":9540,"d":"9,540"},{"v":10190,"d":"10,190"},{"v":10930,"d":"10,930"},{"v":11200,"d":"11,200"},{"v":11550,"d":"11,550"},{"v":11950,"d":"11,950"},{"v":12360,"d":"12,360"},{"v":95540,"d":"95,540"}]
[110,"Exclusion of employer-provided educational assistance ",null,{"v":1660,"d":"1,660"},{"v":1770,"d":"1,770"},{"v":1880,"d":"1,880"},{"v":1660,"d":"1,660"},{"v":1570,"d":"1,570"},{"v":1650,"d":"1,650"},{"v":1730,"d":"1,730"},{"v":1820,"d":"1,820"},{"v":1920,"d":"1,920"},{"v":2010,"d":"2,010"},{"v":2100,"d":"2,100"},{"v":18110,"d":"18,110"}]
[111,"Special deduction for teacher expenses",null,160,160,160,170,190,190,210,230,190,200,200,{"v":1900,"d":"1,900"}]
[112,"Discharge of student loan indebtedness",null,100,110,130,150,170,200,240,280,320,380,440,{"v":2420,"d":"2,420"}]
[113,"Qualified school construction bonds  1/",null,370,350,330,310,290,270,250,240,220,200,180,{"v":2640,"d":"2,640"}]
[null,"Training, employment, and social services: "]
[114,"Work opportunity tax credit",null,520,540,560,440,140,90,70,50,40,30,20,{"v":1980,"d":"1,980"}]
[115,"Employer provided child care exclusion",null,760,840,910,{"v":1180,"d":"1,180"},{"v":1330,"d":"1,330"},{"v":1380,"d":"1,380"},{"v":1440,"d":"1,440"},{"v":1500,"d":"1,500"},{"v":1560,"d":"1,560"},{"v":1620,"d":"1,620"},{"v":1670,"d":"1,670"},{"v":13430,"d":"13,430"}]
[116,"Employer-provided child care credit",null,0,0,0,0,0,0,10,10,10,10,10,50]
[117,"Assistance for adopted foster children",null,880,940,{"v":1000,"d":"1,000"},{"v":1040,"d":"1,040"},{"v":1100,"d":"1,100"},{"v":1170,"d":"1,170"},{"v":1270,"d":"1,270"},{"v":1340,"d":"1,340"},{"v":1330,"d":"1,330"},{"v":1530,"d":"1,530"},{"v":1620,"d":"1,620"},{"v":12340,"d":"12,340"}]
[118,"Adoption credit and exclusion",null,870,900,920,930,940,950,960,970,980,990,990,{"v":9530,"d":"9,530"}]
[119,"Exclusion of employee meals and lodging (other than military) ",null,{"v":7650,"d":"7,650"},{"v":7420,"d":"7,420"},{"v":7600,"d":"7,600"},{"v":8870,"d":"8,870"},{"v":9650,"d":"9,650"},{"v":9980,"d":"9,980"},{"v":10340,"d":"10,340"},{"v":10710,"d":"10,710"},{"v":11090,"d":"11,090"},{"v":11480,"d":"11,480"},{"v":11890,"d":"11,890"},{"v":99030,"d":"99,030"}]
[120,"Credit for child and dependent care expenses  1/",null,{"v":3480,"d":"3,480"},{"v":3690,"d":"3,690"},{"v":3850,"d":"3,850"},{"v":3920,"d":"3,920"},{"v":3950,"d":"3,950"},{"v":3980,"d":"3,980"},{"v":4010,"d":"4,010"},{"v":4040,"d":"4,040"},{"v":4070,"d":"4,070"},{"v":4100,"d":"4,100"},{"v":4120,"d":"4,120"},{"v":39730,"d":"39,730"}]
[121,"Credit for disabled access expenditures ",null,10,10,10,10,10,10,10,10,10,10,10,100]
[122,"Deductibility of charitable contributions, other than education and health",null,{"v":46250,"d":"46,250"},{"v":46790,"d":"46,790"},{"v":46890,"d":"46,890"},{"v":55570,"d":"55,570"},{"v":79790,"d":"79,790"},{"v":85290,"d":"85,290"},{"v":91360,"d":"91,360"},{"v":96670,"d":"96,670"},{"v":102980,"d":"102,980"},{"v":109790,"d":"109,790"},{"v":117050,"d":"117,050"},{"v":832180,"d":"832,180"}]
[123,"Exclusion of certain foster care payments ",null,500,530,560,590,640,700,780,870,970,{"v":1100,"d":"1,100"},{"v":1270,"d":"1,270"},{"v":8010,"d":"8,010"}]
[124,"Exclusion of parsonage allowances ",null,959,{"v":1009,"d":"1,009"},{"v":1058,"d":"1,058"},{"v":1118,"d":"1,118"},{"v":1177,"d":"1,177"},{"v":1246,"d":"1,246"},{"v":1305,"d":"1,305"},{"v":1375,"d":"1,375"},{"v":1444,"d":"1,444"},{"v":1523,"d":"1,523"},{"v":1602,"d":"1,602"},{"v":12857,"d":"12,857"}]
[125,"Indian employment credit",null,20,20,10,10,10,10,0,0,0,0,0,60]
[126,"Employer-provided paid family and medical leave credit",null,10,20,20,10,0,0,0,0,0,0,0,50]
[]
["Health: "]
[127,"Exclusion of employer contributions for medical insurance premiums and medical care  6/",null,{"v":215860,"d":"215,860"},{"v":231010,"d":"231,010"},{"v":246510,"d":"246,510"},{"v":289890,"d":"289,890"},{"v":321980,"d":"321,980"},{"v":340080,"d":"340,080"},{"v":359210,"d":"359,210"},{"v":379310,"d":"379,310"},{"v":400400,"d":"400,400"},{"v":422430,"d":"422,430"},{"v":445530,"d":"445,530"},{"v":3436350,"d":"3,436,350"}]
[128,"Self-employed medical insurance premiums",null,{"v":8150,"d":"8,150"},{"v":8520,"d":"8,520"},{"v":9030,"d":"9,030"},{"v":11210,"d":"11,210"},{"v":12990,"d":"12,990"},{"v":14060,"d":"14,060"},{"v":15040,"d":"15,040"},{"v":16290,"d":"16,290"},{"v":17610,"d":"17,610"},{"v":18790,"d":"18,790"},{"v":19770,"d":"19,770"},{"v":143310,"d":"143,310"}]
[129,"Medical Savings Accounts / Health Savings Accounts",null,{"v":12830,"d":"12,830"},{"v":13610,"d":"13,610"},{"v":14180,"d":"14,180"},{"v":16270,"d":"16,270"},{"v":17690,"d":"17,690"},{"v":18260,"d":"18,260"},{"v":18820,"d":"18,820"},{"v":19500,"d":"19,500"},{"v":20190,"d":"20,190"},{"v":20820,"d":"20,820"},{"v":21540,"d":"21,540"},{"v":180880,"d":"180,880"}]
[130,"Deductibility of medical expenses ",null,{"v":12260,"d":"12,260"},{"v":12900,"d":"12,900"},{"v":13550,"d":"13,550"},{"v":18620,"d":"18,620"},{"v":22370,"d":"22,370"},{"v":24140,"d":"24,140"},{"v":25910,"d":"25,910"},{"v":27850,"d":"27,850"},{"v":30040,"d":"30,040"},{"v":32460,"d":"32,460"},{"v":35100,"d":"35,100"},{"v":242940,"d":"242,940"}]
[131,"Exclusion of interest on hospital construction bonds",null,{"v":2450,"d":"2,450"},{"v":2160,"d":"2,160"},{"v":2340,"d":"2,340"},{"v":2570,"d":"2,570"},{"v":2720,"d":"2,720"},{"v":2750,"d":"2,750"},{"v":2800,"d":"2,800"},{"v":2790,"d":"2,790"},{"v":2810,"d":"2,810"},{"v":2840,"d":"2,840"},{"v":1770,"d":"1,770"},{"v":25550,"d":"25,550"}]
[132,"Refundable Premium Assistance Tax Credit  1/",null,{"v":15047,"d":"15,047"},{"v":14935,"d":"14,935"},{"v":15413,"d":"15,413"},{"v":12440,"d":"12,440"},{"v":10816,"d":"10,816"},{"v":10684,"d":"10,684"},{"v":10507,"d":"10,507"},{"v":10913,"d":"10,913"},{"v":11914,"d":"11,914"},{"v":12707,"d":"12,707"},{"v":13277,"d":"13,277"},{"v":123606,"d":"123,606"}]
[133,"Credit for employee health insurance expenses of small business ",null,10,10,0,0,0,0,0,0,0,0,0,10]
[134,"Deductibility of charitable contributions to health institutions",null,{"v":5160,"d":"5,160"},{"v":5210,"d":"5,210"},{"v":5220,"d":"5,220"},{"v":6190,"d":"6,190"},{"v":8880,"d":"8,880"},{"v":9500,"d":"9,500"},{"v":10170,"d":"10,170"},{"v":10770,"d":"10,770"},{"v":11460,"d":"11,460"},{"v":12220,"d":"12,220"},{"v":13030,"d":"13,030"},{"v":92650,"d":"92,650"}]
[135,"Tax credit for orphan drug research ",null,10,10,10,10,10,10,10,10,10,10,10,100]
[136,"Special Blue Cross/Blue Shield tax benefits ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[137,"Distributions from retirement plans for premiums for health and long-term care insurance",null,0,0,0,0,0,0,0,0,0,0,0,0]
[138,"Credit for family and sick leave taken by self-employed individuals  1/",null,520,0,0,0,0,0,0,0,0,0,0,0]
[]
["Income security: "]
[139,"Child credit  1/",null,{"v":67520,"d":"67,520"},{"v":63740,"d":"63,740"},{"v":65370,"d":"65,370"},{"v":45890,"d":"45,890"},{"v":15780,"d":"15,780"},{"v":15390,"d":"15,390"},{"v":14990,"d":"14,990"},{"v":14540,"d":"14,540"},{"v":14050,"d":"14,050"},{"v":13560,"d":"13,560"},{"v":13110,"d":"13,110"},{"v":276420,"d":"276,420"}]
[140,"Other Dependent Tax Credit",null,{"v":3540,"d":"3,540"},{"v":9080,"d":"9,080"},{"v":9220,"d":"9,220"},{"v":5540,"d":"5,540"},0,0,0,0,0,0,0,{"v":23840,"d":"23,840"}]
[141,"Exclusion of railroad retirement (Social Security equivalent) benefits ",null,300,280,260,270,270,250,220,200,160,130,90,{"v":2130,"d":"2,130"}]
[142,"Exclusion of workers' compensation benefits",null,{"v":8870,"d":"8,870"},{"v":8870,"d":"8,870"},{"v":8870,"d":"8,870"},{"v":8860,"d":"8,860"},{"v":8860,"d":"8,860"},{"v":8850,"d":"8,850"},{"v":8850,"d":"8,850"},{"v":8850,"d":"8,850"},{"v":8840,"d":"8,840"},{"v":8840,"d":"8,840"},{"v":8840,"d":"8,840"},{"v":88530,"d":"88,530"}]
[143,"Exclusion of public assistance benefits (normal tax method) ",null,760,720,720,770,800,830,850,840,890,920,970,{"v":8310,"d":"8,310"}]
[144,"Exclusion of special benefits for disabled coal miners ",null,20,20,20,20,10,10,10,10,10,10,10,130]
[145,"Exclusion of military disability pensions ",null,200,210,210,240,260,260,270,280,280,290,300,{"v":2600,"d":"2,600"}]
[null,"Net exclusion of pension contributions and earnings: "]
[146,"Defined benefit employer plans",null,{"v":70100,"d":"70,100"},{"v":68860,"d":"68,860"},{"v":68880,"d":"68,880"},{"v":77890,"d":"77,890"},{"v":77310,"d":"77,310"},{"v":76940,"d":"76,940"},{"v":76680,"d":"76,680"},{"v":77780,"d":"77,780"},{"v":77950,"d":"77,950"},{"v":77510,"d":"77,510"},{"v":76910,"d":"76,910"},{"v":756710,"d":"756,710"}]
[147,"Defined contribution employer plans",null,{"v":133860,"d":"133,860"},{"v":136290,"d":"136,290"},{"v":141780,"d":"141,780"},{"v":170240,"d":"170,240"},{"v":177930,"d":"177,930"},{"v":186430,"d":"186,430"},{"v":195500,"d":"195,500"},{"v":205940,"d":"205,940"},{"v":218260,"d":"218,260"},{"v":229800,"d":"229,800"},{"v":242050,"d":"242,050"},{"v":1904220,"d":"1,904,220"}]
[148,"Individual Retirement Accounts ",null,{"v":32690,"d":"32,690"},{"v":33210,"d":"33,210"},{"v":34470,"d":"34,470"},{"v":41470,"d":"41,470"},{"v":43930,"d":"43,930"},{"v":46180,"d":"46,180"},{"v":48460,"d":"48,460"},{"v":51170,"d":"51,170"},{"v":54430,"d":"54,430"},{"v":58190,"d":"58,190"},{"v":62140,"d":"62,140"},{"v":473650,"d":"473,650"}]
[149,"Low and moderate income savers credit",null,{"v":1860,"d":"1,860"},{"v":1990,"d":"1,990"},{"v":1970,"d":"1,970"},{"v":2140,"d":"2,140"},{"v":2100,"d":"2,100"},{"v":4170,"d":"4,170"},{"v":4160,"d":"4,160"},{"v":4090,"d":"4,090"},{"v":4120,"d":"4,120"},{"v":4060,"d":"4,060"},{"v":4020,"d":"4,020"},{"v":32820,"d":"32,820"}]
[150,"Self-Employed plans ",null,{"v":43180,"d":"43,180"},{"v":43960,"d":"43,960"},{"v":45730,"d":"45,730"},{"v":54910,"d":"54,910"},{"v":57390,"d":"57,390"},{"v":60130,"d":"60,130"},{"v":63060,"d":"63,060"},{"v":66430,"d":"66,430"},{"v":70400,"d":"70,400"},{"v":74120,"d":"74,120"},{"v":78080,"d":"78,080"},{"v":614210,"d":"614,210"}]
[151,"Small employer pension plan startup credit",null,0,0,290,340,320,280,250,210,160,120,120,{"$f":"+SUM(E186:N186)","v":{"v":2090,"d":"2,090"}}]
[null,"Exclusion of other employee benefits: "]
[{"$f":"+A186+1","v":152},"Premiums on group term life insurance ",null,{"v":3440,"d":"3,440"},{"v":3500,"d":"3,500"},{"v":3610,"d":"3,610"},{"v":4100,"d":"4,100"},{"v":4360,"d":"4,360"},{"v":4500,"d":"4,500"},{"v":4650,"d":"4,650"},{"v":4810,"d":"4,810"},{"v":4970,"d":"4,970"},{"v":5130,"d":"5,130"},{"v":5300,"d":"5,300"},{"v":44930,"d":"44,930"}]
[{"$f":"+A188+1","v":153},"Premiums on accident and disability insurance ",null,{"v":1720,"d":"1,720"},{"v":1730,"d":"1,730"},{"v":1760,"d":"1,760"},{"v":1970,"d":"1,970"},{"v":2060,"d":"2,060"},{"v":2100,"d":"2,100"},{"v":2140,"d":"2,140"},{"v":2190,"d":"2,190"},{"v":2230,"d":"2,230"},{"v":2280,"d":"2,280"},{"v":2320,"d":"2,320"},{"v":20780,"d":"20,780"}]
[{"$f":"+A189+1","v":154},"Income of trusts to finance supplementary unemployment benefits ",null,40,50,50,50,50,50,50,60,60,60,60,540]
[{"$f":"+A190+1","v":155},"Income of trusts to finance voluntary employee benefits associations ",null,0,0,0,0,0,0,0,0,0,0,0,0]
[156,"Special Employee Stock Ownership Plan (ESOP) rules",null,30,30,30,30,30,30,40,40,40,40,40,350]
[157,"Additional deduction for the blind ",null,50,50,60,50,50,50,60,60,60,60,70,570]
[158,"Additional deduction for the elderly ",null,{"v":7540,"d":"7,540"},{"v":8070,"d":"8,070"},{"v":8650,"d":"8,650"},{"v":7460,"d":"7,460"},{"v":7810,"d":"7,810"},{"v":8280,"d":"8,280"},{"v":8780,"d":"8,780"},{"v":9290,"d":"9,290"},{"v":9500,"d":"9,500"},{"v":9980,"d":"9,980"},{"v":10480,"d":"10,480"},{"v":88300,"d":"88,300"}]
[159,"Deductibility of casualty losses ",null,0,0,0,680,{"v":1040,"d":"1,040"},{"v":1090,"d":"1,090"},{"v":1140,"d":"1,140"},{"v":1190,"d":"1,190"},{"v":1260,"d":"1,260"},{"v":1310,"d":"1,310"},{"v":1360,"d":"1,360"},{"v":9070,"d":"9,070"}]
[160,"Earned income tax credit   1/",null,{"v":2700,"d":"2,700"},{"v":3030,"d":"3,030"},{"v":3180,"d":"3,180"},{"v":3290,"d":"3,290"},{"v":5020,"d":"5,020"},{"v":5220,"d":"5,220"},{"v":5410,"d":"5,410"},{"v":5550,"d":"5,550"},{"v":5760,"d":"5,760"},{"v":5990,"d":"5,990"},{"v":6170,"d":"6,170"},{"v":48620,"d":"48,620"}]
[161,"Recovery rebate credits  1/",null,{"v":3460,"d":"3,460"},990,220,0,0,0,0,0,0,0,0,{"v":1210,"d":"1,210"}]
[]
["Social Security: "]
[null,"Exclusion of social security benefits: "]
[{"$f":"+A197+1","v":162},"Social Security benefits for retired and disabled workers and spouses, dependents and survivors",null,{"v":30700,"d":"30,700"},{"v":30810,"d":"30,810"},{"v":30440,"d":"30,440"},{"v":34430,"d":"34,430"},{"v":39930,"d":"39,930"},{"v":41350,"d":"41,350"},{"v":42850,"d":"42,850"},{"v":44380,"d":"44,380"},{"v":46220,"d":"46,220"},{"v":48170,"d":"48,170"},{"v":50150,"d":"50,150"},{"v":408730,"d":"408,730"}]
[{"$f":"+A201+1","v":163},"Credit for certain employer contributions to social security",null,{"v":1280,"d":"1,280"},{"v":1360,"d":"1,360"},{"v":1440,"d":"1,440"},{"v":1520,"d":"1,520"},{"v":1600,"d":"1,600"},{"v":1680,"d":"1,680"},{"v":1760,"d":"1,760"},{"v":1840,"d":"1,840"},{"v":1920,"d":"1,920"},{"v":2000,"d":"2,000"},{"v":2080,"d":"2,080"},{"v":17200,"d":"17,200"}]
[]
["Veterans benefits and services: "]
[{"$f":"+A202+1","v":164},"Exclusion of veterans death benefits and disability compensation ",null,{"v":11640,"d":"11,640"},{"v":13120,"d":"13,120"},{"v":14040,"d":"14,040"},{"v":15200,"d":"15,200"},{"v":17380,"d":"17,380"},{"v":18120,"d":"18,120"},{"v":18840,"d":"18,840"},{"v":19600,"d":"19,600"},{"v":20430,"d":"20,430"},{"v":21290,"d":"21,290"},{"v":22160,"d":"22,160"},{"v":180180,"d":"180,180"}]
[{"$f":"+A205+1","v":165},"Exclusion of veterans pensions ",null,220,210,200,210,220,220,210,210,210,200,200,{"v":2090,"d":"2,090"}]
[166,"Exclusion of GI bill benefits ",null,{"v":1460,"d":"1,460"},{"v":1510,"d":"1,510"},{"v":1560,"d":"1,560"},{"v":1650,"d":"1,650"},{"v":1850,"d":"1,850"},{"v":1890,"d":"1,890"},{"v":1930,"d":"1,930"},{"v":1970,"d":"1,970"},{"v":2010,"d":"2,010"},{"v":2050,"d":"2,050"},{"v":2090,"d":"2,090"},{"v":18510,"d":"18,510"}]
[167,"Exclusion of interest on veterans housing bonds",null,60,50,60,70,70,70,70,70,70,70,40,640]
[]
["General purpose fiscal assistance: "]
[{"$f":"+A208+1","v":168},"Exclusion of interest on public purpose State and local bonds",null,{"v":23380,"d":"23,380"},{"v":20600,"d":"20,600"},{"v":22360,"d":"22,360"},{"v":24530,"d":"24,530"},{"v":26020,"d":"26,020"},{"v":26290,"d":"26,290"},{"v":26760,"d":"26,760"},{"v":26610,"d":"26,610"},{"v":26850,"d":"26,850"},{"v":27110,"d":"27,110"},{"v":16910,"d":"16,910"},{"v":244040,"d":"244,040"}]
[{"$f":"+A211+1","v":169},"Build America Bonds  1/",null,0,0,0,0,0,0,0,0,0,0,0,0]
[{"$f":"+A212+1","v":170},"Deductibility of nonbusiness State and local taxes other than on owner-occupied homes  5/",null,{"v":7030,"d":"7,030"},{"v":6580,"d":"6,580"},{"v":6090,"d":"6,090"},{"v":65920,"d":"65,920"},{"v":91280,"d":"91,280"},{"v":92130,"d":"92,130"},{"v":96490,"d":"96,490"},{"v":101330,"d":"101,330"},{"v":106750,"d":"106,750"},{"v":112220,"d":"112,220"},{"v":117920,"d":"117,920"},{"v":796710,"d":"796,710"}]
[]
["Interest: "]
[{"$f":"+A213+1","v":171},"Deferral of interest on U.S. savings bonds ",null,820,810,800,800,790,780,770,760,750,750,740,{"v":7750,"d":"7,750"}]
[{"$nulls":14},0]
["Addendum:  Aid to State and local governments: "]
[null,"Deductibility of: "]
[null,"Property taxes on owner-occupied homes ",null,{"v":6910,"d":"6,910"},{"v":6410,"d":"6,410"},{"v":6090,"d":"6,090"},{"v":34180,"d":"34,180"},{"v":50080,"d":"50,080"},{"v":52530,"d":"52,530"},{"v":54640,"d":"54,640"},{"v":56890,"d":"56,890"},{"v":59490,"d":"59,490"},{"v":62120,"d":"62,120"},{"v":64830,"d":"64,830"},{"v":447260,"d":"447,260"}]
[null,"Nonbusiness State and local taxes other than on owner-occupied homes ",null,{"v":7030,"d":"7,030"},{"v":6580,"d":"6,580"},{"v":6090,"d":"6,090"},{"v":65920,"d":"65,920"},{"v":91280,"d":"91,280"},{"v":92130,"d":"92,130"},{"v":96490,"d":"96,490"},{"v":101330,"d":"101,330"},{"v":106750,"d":"106,750"},{"v":112220,"d":"112,220"},{"v":117920,"d":"117,920"},{"v":796710,"d":"796,710"}]
[null,"Exclusion of interest on State and local bonds for: "]
[null,"Public purposes",null,{"v":23380,"d":"23,380"},{"v":20600,"d":"20,600"},{"v":22360,"d":"22,360"},{"v":24530,"d":"24,530"},{"v":26020,"d":"26,020"},{"v":26290,"d":"26,290"},{"v":26760,"d":"26,760"},{"v":26610,"d":"26,610"},{"v":26850,"d":"26,850"},{"v":27110,"d":"27,110"},{"v":16910,"d":"16,910"},{"v":244040,"d":"244,040"}]
[null,"Energy facilities",null,0,0,0,0,10,10,10,10,10,10,0,60]
[null,"Water, sewage, and hazardous waste disposal facilities ",null,230,200,220,240,260,260,260,260,260,270,170,{"v":2400,"d":"2,400"}]
[null,"Small-issues",null,50,50,50,60,60,60,60,60,60,60,40,560]
[null,"Owner-occupied mortgage subsidies",null,690,610,660,720,770,770,790,780,790,800,500,{"v":7190,"d":"7,190"}]
[null,"Rental housing ",null,{"v":1260,"d":"1,260"},{"v":1110,"d":"1,110"},{"v":1210,"d":"1,210"},{"v":1330,"d":"1,330"},{"v":1410,"d":"1,410"},{"v":1420,"d":"1,420"},{"v":1450,"d":"1,450"},{"v":1440,"d":"1,440"},{"v":1450,"d":"1,450"},{"v":1470,"d":"1,470"},910,{"v":13200,"d":"13,200"}]
[null,"Airports, docks, and similar facilities ",null,820,720,780,860,910,920,940,930,940,950,590,{"v":8540,"d":"8,540"}]
[null,"Student loans ",null,120,110,110,130,130,130,140,140,140,140,90,{"v":1260,"d":"1,260"}]
[null,"Private nonprofit educational facilities ",null,{"v":1790,"d":"1,790"},{"v":1580,"d":"1,580"},{"v":1710,"d":"1,710"},{"v":1880,"d":"1,880"},{"v":1990,"d":"1,990"},{"v":2010,"d":"2,010"},{"v":2050,"d":"2,050"},{"v":2040,"d":"2,040"},{"v":2050,"d":"2,050"},{"v":2080,"d":"2,080"},{"v":1290,"d":"1,290"},{"v":18680,"d":"18,680"}]
[null,"Hospital construction",null,{"v":2450,"d":"2,450"},{"v":2160,"d":"2,160"},{"v":2340,"d":"2,340"},{"v":2570,"d":"2,570"},{"v":2720,"d":"2,720"},{"v":2750,"d":"2,750"},{"v":2800,"d":"2,800"},{"v":2790,"d":"2,790"},{"v":2810,"d":"2,810"},{"v":2840,"d":"2,840"},{"v":1770,"d":"1,770"},{"v":25550,"d":"25,550"}]
[null,"Veterans' housing ",null,60,50,60,70,70,70,70,70,70,70,40,640]
[]
[null,"See Table 1 footnotes for specific table information"]