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Table S–1. Budget Totals
(Dollar amounts in billions)
  2003 2004 2005 2006 2007 2008 2009
               
In billions of dollars:              
   Receipts 1,782 1,798 2,036 2,206 2,351 2,485 2,616
   Outlays 2,158 2,319 2,400 2,473 2,592 2,724 2,853
      Deficit 1  -375 -521 -364 -268 -241 -239 -237
               
Gross Domestic Product (GDP) 10,828 11,466 12,042 12,641 13,279 13,973 14,702
               
As a percent of GDP:              
   Receipts 16.5% 15.7% 16.9% 17.4% 17.7% 17.8% 17.8%
   Outlays 19.9% 20.2% 19.9% 19.6% 19.5% 19.5% 19.4%
      Deficit -3.5% -4.5% -3.0% -2.1% -1.8% -1.7% -1.6%
               
1 The Budget incorporates the HHS actuaries' estimates for the Medicare Prescription Drug, Improvement, and Modernization Act of 2003. Because CBO's 10–year cost estimates of this bill were significantly below the HHS actuaries' estimates and because of the uncertainties involved in these estimates, Table S-13 also includes deficit calculations that reflect the lower CBO estimates.

Table S–2. Discretionary Totals
(Budget authority; dollar amounts in billions)
  Actual 2004
Enacted		 2005
Proposed		 2004–2005
Dollar Change
  2001 2002 2003
             
Discretionary budget authority:            
   Homeland Security (non-Defense) 10 13 24 28 30 3
   Department of Defense 303 328 365 375 402 26
   Other Operations of Government 331 351 370 384 386 2
Total, Discretionary budget authority 644 691 758 787 818 31
             
Percent change by category:            
   Homeland Security (non-Defense) 13.9% 21.5% 84.9% 18.2% 9.7%  
   Department of Defense 5.3% 8.3% 11.5% 2.7% 7.1%  
   Other Operations of Government 14.9% 6.0% 5.4% 4.0% 0.5%  
Total, Percent change 10.2% 7.3% 9.8% 3.8% 3.9%  
             
Supplementals:            
   Homeland Security 3 12 6 *    
   Defense and Other War on Terror 14 18 80 87    
   Non-Defense, non-Homeland 3 14 5 *    
Total, Supplemental funding 20 44 91 87    
             
Total, Discretionary budget authority with supplementals 664 735 849 874 818 -56
             
Percent change by category with supplementals:            
   Homeland Security (non-Defense) 41.6% 86.3% 21.8% -5.5% 9.3%  
   Department of Defense 10.3% 9.1% 28.9% 3.7% -13.1%  
   Other Operations of Government 16.0% 9.2% 2.6% 2.7% 0.4%  
Total, Percent change 13.6% 10.7% 15.6% 2.9% -6.4%  
             
*Less than $0.5 billion.

Table S–3. Agency Growth in Discretionary Spending
(Budget authority; dollar amounts in billions)
                Growth
Actual   Estimate   2004-2005   Average Cumulative
Agency 2001 2002 2003   2004 2005   Change Percent   2001–2005 2001–2005
                         
Agriculture 19.2 20.1 21.7   20.7 19.1   -1.7 -8.1%   -0.2% -0.9%
Commerce 5.1 5.4 5.6   5.8 5.7   -0.1 -1.0%   2.9% 12.1%
Defense 302.5 327.8 365.3   375.3 401.7   26.5 7.1%   7.3% 32.8%
Education 40.1 48.5 53.1   55.7 57.3   1.7 3.0%   9.3% 43.0%
Energy 20.0 20.9 21.9   23.3 23.6   0.3 1.2%   4.2% 17.7%
Health and Human Services 54.0 59.5 65.7   69.3 68.2   -1.1 -1.6%   6.0% 26.2%
Homeland Security 14.0 15.7 22.0   27.1 28.3   1.3 4.6%   19.3% 102.3%
Housing and Urban Development 28.4 29.4 30.1   30.4 31.3   0.8 2.8%   2.5% 10.3%
Interior 10.3 10.5 10.5   10.6 10.8   0.2 1.9%   1.4% 5.7%
Justice 18.4 18.6 19.0   19.3 18.7   -0.6 -3.1%   0.5% 2.1%
Labor 11.9 12.1 11.8   11.7 11.9   0.1 1.3%   -0.1% -0.4%
State 7.7 9.0 9.2   9.3 10.3   1.0 10.7%   7.3% 32.8%
Transportation 14.6 12.8 13.5   13.9 13.3   -0.5 -3.9%   -2.1% -8.3%
Treasury 10.3 10.5 10.7   11.2 10.8   -0.4 -3.6%   1.1% 4.3%
Veterans Affairs 22.4 23.8 26.4   29.1 29.7   0.5 1.8%   7.3% 32.5%
Corps of Engineers 4.7 4.5 4.6   4.6 4.0   -0.6 -13.1%   -4.1% -15.4%
Environmental Protection Agency 7.8 7.9 8.1   8.4 7.8   -0.6 -7.2%   -0.2% -1.0%
Executive Office of the President 0.3 0.3 0.3   0.3 0.3   0.0 0.5%   6.8% 30.2%
General Services Administration 0.2 0.2 1.3   0.5 0.2   -0.2 -49.2%   5.3% 22.8%
International Assistance Programs 12.6 12.7 13.6   15.7 19.3   3.7 23.5%   11.3% 53.6%
Judicial Branch 4.0 4.3 4.6   4.8 5.4   0.6 11.5%   7.8% 35.2%
Legislative Branch 2.8 3.0 3.4   3.6 4.0   0.4 12.3%   9.8% 45.4%
NASA 14.3 14.8 15.3   15.4 16.2   0.9 5.6%   3.3% 14.0%
National Science Foundation 4.4 4.8 5.3   5.6 5.7   0.2 3.0%   6.7% 29.7%
Small Business Administration 0.9 0.8 0.8   0.8 0.7   -0.1 -10.4%   -6.8% -24.7%
Social Security Administration 6.0 6.4 6.7   7.2 7.6   0.4 5.9%   5.9% 25.8%
Other Agencies 7.0 6.8 7.9   8.0 6.5   -1.5 -19.1%   -2.0% -7.6%
Total, Discretionary Spending 643.8 691.0 758.5   787.3 818.4   31.1 3.9%   6.2% 27.1%
                         
Emergency Response Funds and Supplementals 20.0 43.8 90.9   87.3              
                         

Table S–4. Percentage Year-to-Year Growth in Discretionary Budget Authority


Agency 2000
to
2001		 2001
to
2002		 2002
to
2003		 2003
to
2004		 2004
to
2005		 Average
Growth
2001-2005
             
   Agriculture 13% 4% 8% -4% -8% *
   Commerce -41% 6% 3% 4% -1% 3%
   Defense 5% 8% 11% 3% 7% 7%
   Education 37% 21% 10% 5% 3% 9%
   Energy 13% 4% 5% 6% 1% 4%
   Health and Human Services 19% 10% 10% 5% -2% 6%
   Homeland Security -4% 12% 39% 23% 5% 19%
   Housing and Urban Development 34% 4% 2% 1% 3% 2%
   Interior 21% 2% * 1% 2% 1%
   Justice 14% 1% 2% 2% -3% 1%
   Labor 36% 2% -2% -1% 1% *
   State -1% 16% 3% * 11% 7%
   Transportation 40% -12% 5% 3% -4% -2%
   Treasury 12% 2% 2% 5% -4% 1%
   Veterans Affairs 7% 6% 11% 10% 2% 7%
   Corps of Engineers 14% -4% 3% -1% -13% -4%
   Environmental Protection Agency 3% 1% 2% 3% -7% *
   Executive Office of the President -4% 5% 14% 8% * 7%
   International Assistance Programs -8% 1% 7% 15% 23% 11%
   Judicial Branch 8% 9% 6% 5% 12% 8%
   Legislative Branch 9% 10% 13% 5% 12% 10%
   NASA 5% 4% 4% * 6% 3%
   National Science Foundation 13% 8% 11% 5% 3% 7%
   Small Business Administration 1% -15% * -1% -10% -7%
   Social Security Administration 7% 6% 5% 7% 6% 6%
   Other Agencies 23% -3% 33% -9% -21% -2%
             
Percent Growth by Category:            
   Defense (DOD) 5% 8% 11% 3% 7% 7%
   Homeland Security 14% 21% 85% 18% 10% 31%
   Non-Defense, non-Homeland 15% 6% 5% 4% 1% 4%
             
Total, excluding emergency supplementals 10.2% 7.3% 9.8% 3.8% 3.9% 6%
Total, including emergency supplementals 13.6% 10.7% 15.6% 3.0% -6.4% 5%
             
*0.5 percent or less

Table S–5. Discretionary Proposals by Appropriations Subcommittee
(Budget authority in billions of dollars)
Appropriations Subcommittee 2004
Enacted		 2005
Proposed		 Change:
2004–2005
       
Agriculture and Rural Development 17.7 16.4 -1.2
Commerce, Justice, State, and the Judiciary 38.7 39.4 0.7
Defense 366.1 392.5 26.4
District of Columbia 0.5 0.6 *
Energy and Water Development 27.3 27.0 -0.3
Foreign Operations 17.5 21.3 3.8
Homeland Security 27.1 28.3 1.3
Interior and Related Agencies 20.0 20.0 -0.1
Labor, Health and Human Services, and Education 140.9 141.8 0.9
Legislative Branch 3.5 4.0 0.4
Military Construction 9.3 9.5 0.2
Transportation, Treasury, and General Government 28.7 26.0 -2.7
Veterans Affairs, Housing and Urban Development 90.1 92.0 1.9
Allowances — -0.4 -0.4
       
Total, excluding supplemental funding 787.3 818.4 31.1
       
Supplemental funding 87.3 —  
       
*0.5 percent or less

Table S–6. Homeland Security Funding by Agency
(Budget authority in millions of dollars)
  2003   2004   2005
  Actual Supplemental   Estimate Supplemental   Proposed
               
Homeland Security Funding:              
   Department of Agriculture 300 110   327 —   651
   Department of Commerce 112 —   131 —   150
   Department of Defense-Military 1  8,442 —   7,024 —   8,023
   Department of Energy 1,247 162   1,363 —   1,497
   Department of Health and Human Services 4,002 142   4,109 —   4,276
   Department of Homeland Security 18,652 4,411   23,492 91   27,214
   Department of Justice 1,893 457   2,166 16   2,581
   Department of State 633 1   701 —   955
   Department of the Treasury 80 —   90 —   87
   Department of Transportation 383 —   284 —   243
   Department of Veterans Affairs 154 —   271 —   297
   Corps of Engineers 36 39   103 —   84
   Environmental Protection Agency 133 —   123 —   97
   Social Security Administration 132 —   143 —   155
   National Aeronautics and Space Administration 205 —   191 —   207
   National Science Foundation 285 —   328 —   344
   Other Agencies 429 7   461 —   525
Total, Homeland Security Funding 37,118 5,329   41,307 107   47,386
               
   Less Department of Defense-Military 1  -8,442 —   -7,024 —   -8,023
   Less Department of Homeland Security Project BioShield 2  — —   -885 —   -2,528
               
Total, Homeland Security Funding, excluding Defense and BioShield 28,676 5,329   33,398 107   36,835
               
   Less Mandatory Homeland Security Funding 3  -1,760 —   -1,948 —   -2,261
   Less Discretionary Fee-Funded Activities 4  -3,414 705   -3,655 —   -4,081
               
Net Non-Defense Discretionary Homeland Security Budget Authority 23,502 6,034   27,795 107   30,493
               
1 Defense homeland security funding declines in 2004 due to one-time force protection investments in 2003.
2 The Administration is proposing a separate BEA category for the DHS Bioshield program (see Chapter 14 in the Analytical Perspectives volume).
3 Mandatory homeland security programs include Agriculture Quarantine and Inspections, Border Protection, and Immigration Enforcement.
4 Discretionary fee-funded homeland security programs include Visa Processing, Airport Security, and Social Security physical and computer security measures.

Table S–7. Adjustments of 2004 Discretionary Levels
(Budget authority in billions of dollars)
   
CBO Estimate of 2004 Likely Enacted 786.0
   
    Estimating differences:  
      Receipt estimates in housing and homeland security programs -0.9
      Differences due to scoring interpretations -0.3
      Other technical scoring differences 0.1
OMB Estimate of 2004 Enacted 784.9
   
    Post-enactment adjustments:  
      Reclassifications and technical reestimates:  
         Medicare administrative costs for P.L. 108–173, shift mandatory to discretionary 1.5
         Remove Project BioShield from discretionary category -0.9
         Rebase appropriations changes to Justice and USDA mandatory programs 1.5
         Technical revisions 0.3
Revised OMB Estimate of 2004 Enacted Current Year Levels 787.3
   

Table S–8. Mandatory Proposals
(In millions of dollars)
  2004 2005 2006 2007 2008 2009 Total
2005–2009 2005–2014
                 
Agriculture:                
   Forest Service Recreation Fee Proposal — — -17 -12 -7 -2 -38 —
   Extend expiring National School Lunch Act provisions 11 18 — — — — 18 18
      Subtotal, Agriculture 11 18 -17 -12 -7 -2 -20 18
Education:                
   Reform the Federal Student Loan Programs to Help Students Afford College:                
      Expand Teacher Loan Forgiveness — 227 50 52 54 57 440 763
      Retain Variable Interest Rates — — 103 200 198 175 676 1,783
      Increase Loan Limits for First-Year Students from $2,625 to $3,000 — 20 58 75 78 82 313 775
      Standardize FFEL and DL Extended Repayment Plans — 184 112 -33 41 86 390 1,022
      Additional Benefits to Students — 251 286 373 293 287 1,490 3,062
         Subtotal — 682 609 667 664 687 3,309 7,405
   Standardize Guaranty Agency Insurance Premium — -497 -352 -337 -339 -341 -1,866 -3,952
   Eliminate Rollover of Tax-Exempt Special Allowance — -490 -448 -418 -430 -456 -2,242 -4,949
   Other Student Loan Reforms — 116 -65 -92 -95 -90 -226 -807
      Subtotal, Education — -189 -256 -180 -200 -200 -1,025 -2,303
Energy:                
   Reclassification of Nuclear Waste Disposal Fees as discretionary — 749 754 757 767 767 3,794 7,655
   Arctic National Wildlife Refuge (ANWR), lease bonuses — — -1,200 — — — -1,200 -1,200
      Subtotal, Energy — 749 -446 757 767 767 2,594 6,455
Health and Human Services (HHS):                
   Medicaid/State Children’s Health Insurance Program:                
      Medicaid proposals 175 889 846 959 1,098 1,252 5,044 7,863
      Program Integrity — -1,542 -1,737 -1,924 -2,120 -2,327 -9,650 -23,553
   Temporary Assistance for Needy Families Reauthorization 96 279 328 337 350 361 1,657 3,390
                 
   Healthy Marriages:                
      Healthy Marriage and Family Formation Initiative -118 -59 13 38 40 40 72 272
      State-based Abstinence Grants 9 30 45 49 50 50 224 474
      Child Support Enforcement: Increase Collections and Improve Program Effectiveness — -63 10 70 49 39 105 248
         Subtotal, Healthy marriages -109 -92 68 157 139 129 401 994
   Foster Care: Clarify Statutory Eligibility Definition — -67 -69 -72 -75 -78 -361 -807
   Child Welfare Program Option — 7 90 120 -26 -195 -4 —
   Compensation for 2000–01 Military Wage Credits (non-paygo):                
      Payment to Medicare trust funds — 181 — — — — 181 181
      Medicare trust fund receipts — -181 — — — — -181 -181
         Subtotal, HHS 163 -526 -474 -422 -633 -857 -2,912 -12,113
Homeland Security:                
   Extend Bureau of Customs and Border Protection’s Fees — -820 -1,391 -1,448 -1,507 -1,570 -6,736 -15,691
Interior:                
   ANWR, lease bonuses:                
      State of Alaska’s share:                
         Receipts — — -1,201 -1 -101 -1 -1,304 -1,359
         Expenditures — — 1,201 1 101 1 1,304 1,359
      Federal share — — -1 -1 -101 -1 -104 -159
   Permanent Recreation Fee Authority — — -19 -3 32 70 80 465
   Correct trust accounting deficiencies in individual Indian money investments 6 — — — — — — —
   Increase Indian Gaming Commission Fees 1  — — 3 4 5 5 17 42
   Bureau of Land Management Land Sale Authority:                
      Receipts — -24 -33 -38 -48 -48 -191 -471
      Expenditures — 6 17 25 32 38 118 379
         Subtotal, Interior 6 -18 -33 -13 -80 64 -80 256
                 
Labor:                
   Unemployment Insurance fiscal integrity — -11 -23 -35 -37 -39 -145 -371
   Federal Employees’ Compensation Act — -7 -15 -15 -22 -28 -87 -290
   Pension Benefit Guaranty Corporation — — -39 -160 -154 -163 -516 -310
   Black Lung Disability Trust Fund debt refinancing (non-paygo):                
      Black Lung Disability Trust Fund — 2,764 -517 -512 -506 -507 722 -2,121
      Interest receipts on repayable advances — -2,764 517 512 506 507 -722 2,121
         Subtotal, Labor — -18 -77 -210 -213 -230 -748 -971
Treasury:                
   Outlay effects of refundable tax credits: 1                 
      Health care tax credit — 82 3,760 5,041 6,388 7,133 22,404 65,355
      Child tax credit — — -145 -147 -149 -150 -591 -1,368
      Earned income tax credit — -440 131 130 119 134 74 643
                 
   Contingent offset for refundable portion of the health care tax credit — -82 -3,760 -5,041 -6,388 -7,133 -22,404 -65,355
   Move Asset Forfeiture Fund to the Department of Justice:                
      Treasury Asset Forfeiture Fund — -251 -251 -251 -251 -251 -1,255 -2,510
      Justice Asset Forfeiture Fund — 251 251 251 251 251 1,255 2,510
   Extend the Rum Carryover for Puerto Rico 58 79 21 — — — 100 100
         Subtotal, Treasury 58 -361 7 -17 -30 -16 -417 -625
Veterans Affairs:                
   Reverse Allen Case providing compensation for drug                
      and alcohol abuse-related disabilities -51 -162 -235 -259 -304 -321 -1,281 -3,130
   Limit home loan guarantees to one-time use — — — — — — — 91
   Eliminate the “45 Day Rule” for Death Pension — 1 1 1 1 1 6 13
   Accelerated education benefit payment — * * * * * * *
         Subtotal, Veterans Affairs -51 -161 -234 -258 -303 -320 -1,275 -3,026
Army Corps of Engineers:                
   Additional user fees — -7 -7 -7 -7 -7 -35 -70
   Program expenditure of fees — — 6 7 7 7 27 62
         Subtotal, Army Corps of Engineers — -7 -1 — — — -8 -8
                 
Federal Communications Commission (FCC):                
   Analog Spectrum Lease Fee — — — -500 -500 -480 -1,480 -2,580
   Extend Spectrum Auction Authority and Authorize Fees — — -50 1,850 1,700 -3,100 400 -5,525
   Spectrum Relocation Fund — — 200 400 500 600 1,700 2,500
      Subtotal, FCC — — 150 1,750 1,700 -2,980 620 -5,605
Federal Deposit Insurance Corporation:                
   Merge Bank Insurance Fund and Savings Association                
      Insurance Fund — — 568 742 -60 -63 1,187 861
Social Security Administration (SSA):                
   Cross-program recovery of SSA overpayments:                
         On-Budget — -49 -69 -48 -11 -8 -185 -211
         Off-Budget (non-paygo) — -2 -3 -3 -3 -3 -14 -27
   Close Loophole that Allows Some Workers to Avoid Government Pension Offset (non-paygo) — -1 -3 -5 -7 -9 -25 -109
   Reduce Improper Payments by Requiring Reporting of Non-Social Security Covered Pension Income (non-paygo) — — — -215 -323 -282 -820 -2,313
   Compensation for 2000–01 Military Wage Credits (non-paygo):                
         On-Budget — 759 — — — — 759 759
         Off-Budget — -759 — — — — -759 -759
   Supplemental Security Income Pre-Effectuation Reviews and Other Technical Adjustments — -3 -26 -58 -99 -142 -328 -1,803
         Extend SSI Eligibility to Refugees and Asylees to eight Years after Entry — 64 68 74 — — 206 206
   Mandate Expedited, Electronic Reporting of Death Information by States:                
         On-Budget * * * * * * * *
         Off-Budget (non-paygo) * * * * * * * *
         Subtotal, SSA * 9 -33 -255 -443 -444 -1,166 -4,257
                 
Indirect Impact of Other Proposals (Third Scorecard):                
   Power Marketing Administrations to directly fund Corps of Engineers and Bureau of Reclamation’s hydro operations and maintenance expenses and other proposals — 168 163 150 147 160 788 1,585
                 
Total, Mandatory Proposals 187 -1,156 -2,074 584 -862 -5,691 -9,199 -35,424
   Paygo 181 -1,321 -2,231 657 -676 -5,557 -9,128 -34,560
   Non-Paygo 6 165 157 -73 -186 -134 -71 -864
                 
Spending effects of permanent extension of 2001 and 2003 tax cuts, included in baseline:                
      Child tax credit 1  — — 4,265 4,131 4,003 3,936 16,335 47,809
      Earned income tax credit 1  — — — — — — — 5,676
    Total — — 4,265 4,131 4,003 3,936 16,335 53,485
                 
1 Affects both receipts and outlays. Only the outlay effect is shown here.
* $500,000 or less.

Table S–9. Effect of Proposals on Receipts
(In millions of dollars)
  2004 2005 2006 2007 2008 2009 Total
2005–2009 2005–2014
             
Make Permanent the Tax Cuts Enacted in 2001 and 2003, assumed in the baseline:                
    Extend certain provisions through 2010:                
      Child tax credit 1  — -2,166 -8,930 -9,023 -9,067 -8,325 -37,511 -42,079
      Marriage penalty relief — -5,318 -6,634 -3,883 -1,850 -423 -18,108 -18,108
      10 percent individual income tax rate bracket — -4,005 -5,981 -6,435 -4,036 -2,956 -23,413 -27,343
         Total, extend certain provisions through 2010 — -11,489 -21,545 -19,341 -14,953 -11,704 -79,032 -87,530
                 
    Permanently extend certain provisions:                
      Dividends tax rate structure — 498 486 485 642 -17,272 -15,161 -81,280
      Capital gains tax rate structure — — — — -5,268 -7,366 -12,634 -49,970
      Expensing for small business — 226 -3,336 -5,711 -4,102 -3,205 -16,128 -24,798
      Marginal individual income tax rate reductions — — — — — — — -395,269
      Child tax credit 2  — — — — — — — -72,786
      Marriage penalty relief 3  — — — — — — — -32,426
      Education incentives — -11 -16 -22 -24 -37 -110 -6,758
      Repeal of estate and generation-skipping transfer taxes, and modification of gift taxes — -1,000 -1,609 -1,732 -1,977 -2,244 -8,562 -180,111
      Modifications of pension plans — — — — — — — -1,804
      Other incentives for families and children — — — — — — — -3,531
         Total, permanent extensions — -287 -4,475 -6,980 -10,729 -30,124 -52,595 -848,733
            Total, extensions of tax cuts enacted in 2001 and 2003, assumed in baseline — -11,776 -26,020 -26,321 -25,682 -41,828 -131,627 -936,263
                 
Tax Incentives:                
    Simplify and encourage saving:                
      Expand tax-free savings opportunities — 3,949 8,192 5,488 2,798 685 21,112 5,558
      Consolidate employer-based savings accounts — -214 -318 -337 -358 -380 -1,607 -11,763
      Establish Individual Development Accounts (IDAs) — -134 -286 -326 -300 -255 -1,301 -1,380
         Total simplify and encourage saving — 3,601 7,588 4,825 2,140 50 18,204 -7,585
                 
    Invest in health care:                
      Provide refundable tax credit for the purchase of health insurance 4  — -24 -1,417 -1,059 -854 -632 -3,986 -4,700
      Provide an above-the-line deduction for high-deductible insurance premiums — -173 -1,764 -2,014 -2,292 -2,501 -8,744 -24,775
      Provide an above-the-line deduction for long-term care insurance premiums — -68 -489 -805 -1,572 -2,435 -5,369 -21,428
      Provide an additional personal exemption to home caregivers of family members — -71 -460 -398 -398 -415 -1,742 -3,759
      Allow the orphan drug tax credit for certain pre-designation expenses — — — — — — -1 -2
      Clarify the Health Coverage Tax Credit 5  — — — — — — — —
         Total invest in health care — -336 -4,130 -4,276 -5,116 -5,983 -19,841 -54,662
                 
    Provide incentives for charitable giving:                
      Provide charitable contribution deduction for nonitemizers — -1,248 -1,103 -1,111 -1,144 -1,173 -5,779 -12,036
      Permit tax-free withdrawals from IRAs for charitable contributions -68 -450 -341 -327 -330 -329 -1,777 -3,498
      Expand and increase the enhanced charitable deduction for contributions of food inventory — -42 -87 -96 -106 -116 -447 -1,224
      Reform excise tax based on investment income of private foundations — -133 -83 -84 -86 -90 -476 -1,009
      Modify tax on unrelated business taxable income of charitable remainder trusts — -8 -5 -6 -6 -6 -31 -68
      Modify basis adjustment to stock of S corporations contributing appreciated property — -21 -13 -15 -18 -21 -88 -239
      Repeal the $150 million limitation on qualified 501(c)(3) bonds — -8 -10 -11 -10 -10 -49 -94
      Repeal certain restrictions on the use of qualified 501(c)(3) bonds for residential rental property — -5 -6 -12 -18 -25 -66 -299
         Total provide incentives for charitable giving -68 -1,915 -1,648 -1,662 -1,718 -1,770 -8,713 -18,467
                 
    Strengthen education:                
      Extend, increase, and expand the above-the-line deduction for qualified out-of-pocket classroom expenses -23 -229 -240 -249 -260 -263 -1,241 -2,611
                 
    Encourage telecommuting:                
      Exclude from income the value of employer-provided computers, software, and peripherals — -27 -45 -43 -48 -55 -218 -668
                 
    Increase housing opportunities:                
      Provide tax credit for developers of affordable single-family housing — -7 -81 -327 -776 -1,352 -2,543 -16,409
                 
    Protect the environment:                
      Extend permanently expensing of brownfields remediation costs -178 -243 -212 -201 -191 -181 -1,028 -1,858
      Exclude 50 percent of gains from the sale of property for conservation purposes — -45 -88 -101 -58 — -292 -292
         Total protect the environment -178 -288 -300 -302 -249 -181 -1,320 -2,150
                 
    Increase energy production and promote energy conservation:                
      Extend and modify the tax credit for producing electricity from certain sources — -401 -337 -305 -278 -139 -1,460 -2,175
      Provide tax credit for residential solar energy systems — -12 -11 -17 -23 -10 -73 -73
      Modify treatment of nuclear decommissioning funds — -193 -147 -154 -162 -169 -825 -1,767
      Provide tax credit for purchase of certain hybrid and fuel cell vehicles — -79 -223 -376 -556 -542 -1,776 -2,211
      Provide tax credit for energy produced from landfill gas — -34 -67 -91 -104 -117 -413 -737
      Provide tax credit for combined heat and power property — -154 -107 -64 -62 -13 -400 -349
      Extend excise tax exemption (credit) for ethanol 5  — — — — — — — —
                 
      Permit electric utilities to defer gain from sales of electric transmission property -11 -475 -615 -532 -227 100 -1,749 361
      Modify tax treatment of certain income of electric cooperatives — -14 -20 -21 -22 -23 -100 -235
         Total increase energy production and promote energy conservation -11 -1,362 -1,527 -1,560 -1,434 -913 -6,796 -7,186
            Total tax incentives -280 -563 -383 -3,594 -7,461 -10,467 -22,468 -109,738
                 
Simplify the Tax Laws for Families:                
   Establish uniform definition of a qualifying child 6  — -38 -34 -29 -20 -9 -130 -142
   Simplify adoption tax benefits — -4 -39 -40 -42 -43 -168 -411
   Eliminate household maintenance test for head-of-household filing status — -123 -297 -284 -285 -281 -1,270 -2,555
   Reduce computational complexity of refundable child tax credit 7  — — — — — — — 21
   Simplify EITC eligibility requirements regarding filing status, presence of children, investment income, and work and immigration status 8  — 64 -36 -35 -32 -33 -72 -272
   Simplify the taxation of dependents — -11 -25 -20 -25 -43 -124 -498
   Consolidate rules for lifetime learning credit, Hope credit, and education expense deductions, and simplify other higher education provisions — -19 -94 -311 -294