From the Congressional Glossary – Including Legislative and Budget Terms
Expenditure / Tax Expenditure
photo credit: 401KExpenditure: The actual spending of money; an outlay.
Tax Expenditure: Loss of revenue attributable to an exemption, deduction, preference, or other exclusion under federal tax law.
What are tax expenditures?
Also see
- “Government Spending” – Wikipedia
- Chapter 7.C. The Congressional Budget Resolution; Chapter 7.K. Earmarks; in Congressional Procedure
More
- “Spending and Tax Expenditures: Distinctions and Major Programs,” CRS Report R44530 (21-page PDF
) - “Health-Related Tax Expenditures: Overview and Analysis,” CRS Report R44333 (21-page PDF)
- “Tax Expenditures and the Federal Budget,” CRS Report RL34622 (20-page PDF)
- “Social Services Block Grant: Background and Funding,” CRS Report 94-953 (35-page PDF)
- “An Analysis of the Geographic Distribution of the Mortgage Interest Deduction,” CRS Report R43385 (27-page PDF)
- “Itemized Tax Deductions for Individuals: Data Analysis,” CRS Report R43012 (17-page PDF)
Tax Expenditure Basics
Courses
- Congressional Operations Briefing – Capitol Hill Workshop
- Drafting Federal Legislation and Amendments
- Writing for Government and Business: Critical Thinking and Writing
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- Congressional Operations Poster, with Federal Budget Process Flowchart
- Federal Budgeting, a Five-Course series on CD
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Publications
The Federal Budget Process 2E
Pocket Constitution
Citizen’s Handbook to Influencing Elected Officials: A Guide for Citizen Lobbyists and Grassroots Advocates
Congressional Procedure
CongressionalGlossary.com, from TheCapitol.Net
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