v/2vda4  d 1$&%)'*-qq:^Tax Expenditures, Fiscal 1996-2002, A Detailed List^($-billions)*^Corporations & Individuals Combined       ^1996-2002"^TOTAL, ALL TAX EXPENDITURES VH6r|@ r0}@ ~~h@ mn@ lj@ ċ.3@ tRh @ @W^Tax Expenditures for Business, Investment & Savings (Corporations & Individuals),^TOTAL, BUSINESS, INVESTMENT & SAVINGS Vl@ OEm@ ɸdo@ 5ʎp@ g!_q@ 8gr@ [wOr@ {^@        'Accelerated depreciation J +C@  rhmC@  rC@ ^I B@ @5^IdB@ TaA@ q@@ 03p@7 ' Accelerated depreciation of machinery & equip.  zG;@  <@  GzN=@  = ףp>@  <>@  "l=@  8<@  t ׂi@3 ' Accelerated depreciation on rental housing  Q @  )\( @  Q @  Gz @  Gz @  fffff @  DMCx{< @  G69@9 ' Accelerated dep. of bldgs. except rental housing  Q@  p= ף@  Gz@  ףp= @  {Gz@  x?  GGW/?  5 7@9 ' Expensing of certain small equipment investments  (\?  Q?  Q?  ?  ףp= ?  Q?  :}?  jʲ@0 ' Amortization of business start-up costs  (\?  zG?  333333?  Q?  Q?  )\(?  em|?  'b?w?:' Tax incentives for preserving historic structures !rh? }?5^I? S㥻? S㥻? 6^I ? |?5^? }H^ù? W?;' Expensing costs of removing architectural barriers ˡE? ˡE? ˡE? ˡE? ˡE? ˡE? ˡE? |?5^?#'Capital gains (except homes) lxz,?@ [B>٠@@ r -A@ _LqB@ /'OC@ LBeIR@*' Deferral on like-kind exchanges ? ? )\(?     Q@2' Carryover basis of capital gains on gifts = ףp=? ffffff? )\(? Q? Gz? = ףp=? ;,f? ɱs.@:'Tax free bonds, public (with state & local savings) R<3@ R<3@ yP4@  s@6@ n. )J8@ u2o:@ lS7g <@ Z$"Yd@8'Tax-free bonds, private (with non-profit savings) 봁w)@  (@ u(@ x3|db)@ .pX*@ wo^+@ \r-@ AV@' Mortgage subsidy bonds P@ Dr @ ++1@ :t@ eMe~@ (Ccg @ ޱzX @ ?rV6$5@0' Private nonprofit health facility bonds gE(@ gE(@ @ 2=@ g9@ wX @  8@ ̭|. 5@>' Airports, docks, sports & convention facilities bonds sܟ? 5? qQm? "Vտ? on,? j:@ F@ <zkw'@' Rental housing bonds 75? tF? RW? RW? RW? RW? RW? 93#@5' Private nonprofit educational facility bonds }\? }\? .? .? .? .? .? fsLl"@>' Pollution control, sewage & waste disposal facilities lAx? lAx? lAx? lAx? lAx? lAx? lAx? }:@1' Small issue industrial development bonds a!9? BKm?/'' Small life insurance company deduction 'ffffff? ' ףp= ? 'RQ? '(\? '? '= ףp=? 'J7A`? ';O?=(' Exclusion of structured settlement investment inc. ({Gzt? ({Gzt? ({Gzt? ({Gzt? ({Gzt? ({Gzt? ({Gzt? (Q?<)' Special alternative tax on small P&C insurance cos. ){Gzt? ){Gzt? ){Gzt? ){Gzt? ){Gzt? ){Gzt? ){Gzt? )Q? * * * * * * * *+'Multinational tax breaks +\(\'@ +Y(@ +33333)@ += ףp+@ += ףp=,@ +a'G-@ +$̋K/@ +gw'@=1' Interest allocation rules for certain financial ops. 1zG? 1zG? 1zG? 1zG? 1zG? 1zG? 1zG? 1Q?.2' Deferral of tax on shipping companies 2? 2? 2? 2p= ף? 2Q? 2P5P? 2@FPҴ? 2JCF?%3'Business meals & entertainment 3i6@ 3b/@ 3@ 32; @ 3~E@ 3w@ 3E@ 3F@4'Oil, gas, energy 4_LL@ 4'X@ 4K]@ 4 @ 4'x @ 4 ҴR_ @ 4,ŴF @ 41G}5@+5' Alternative fuel production credit 5333333? 5= ףp=? 5q= ףp? 5{Gz? 5Q? 5(\? 5MXH`l? 5/Pm@*6' Oil and gas, percentage depletion 6)\(? 6Mb? 6fS.? 6[k9? 6{~? 6y%vw? 6#!;[_? 6u?~@/7' Gasohol, excise tax exemption & credit 7Q? 7W2? 7J?i? 7,{A? 7? 7j<h? 7t%-? 7#u^S=@8' New technology credit 8T? 8uV? 8:7m? 86? 8er8? 8Dj? 8}^;? 8"ԯw;?*9' Other fuels, percentage depletion 9S㥛? 9X>? 9(lx^? 9G"? 9`1? 9:`&|? 99? 9 bѷ7?;:' Exclusion of conservation subsidies from utilities :RQ? :|a2U0*? :`? :O ? :oR0? :g|! ? :,"g? :խU ?<;' Oil and gas, expensing of intangible drilling costs ;S㥛 ;~jt? ;Fx? ;n? ;hDz? ;YK? ;r\K? ;OI?+<' Enhanced oil recovery costs credit <? <@W[? <%VF#? <rS[? <? <r Jԯ? < ? <Rbם?:=' Tax breaks for clean-fuel vehicles & properties =Q? =Mb? =_vO? =J8? =ٷ/? =/HDB۶? =7? =,IJ;?<>' Other fuels, expensing of intangible drilling costs >Q? >Q? >Q? >Q? >Q? >{Gz? >Gz? >Q?)?' Expensing of tertiary injectants ?/$? ?/$? ?/$? ?/$? ?/$? ?/$? ?/$? ?8A`? @'Low-income housing credit @@ @zGa@ @HzG @ @ffffff @ @{G @ @{G@ @4:@ @6K,7@A'R&D tax breaks AuV@ AA`Т@ AK7A`@ Akt@ AA`Т@ AxAq@ AZ"Ću@ A#>3@+B' Expensing of research expenditures B-'@ BA`"[@ B"~j@ BV-@ Bjt@ BxAq@ BG@ By 1@2C' Credit for increasing research activities C? C= ףp=? CQ? C{Gz? C{Gzt? C C C?$D'Timber, agriculture, minerals D^)? D_? D&~? Dј5{? DpN? D^,? D&1? D4,$@6E' Expensing of multiperiod timber growing costs EV-? EɃ? E"+? EDmFA? E? E{? E ڊm ? E|@/F' Percentage depletion, nonfuel minerals FMb? FMbX? FM? FX9v? Fv? F4? Fey? F4'o?;G' Expensing of certain multiperiod agriculture costs G&u? GV'? G?in"? G(}d ? G.iS=? GqO@ izGO@ i(\6P@ ifffffP@ i= ףp!Q@ ibFX.Q@ isb!kR@ i!