Pew's Tax Expenditure Database
Pew's Tax Expenditure Database includes federal income tax expenditure estimates from the Department of the Treasury and the Joint Committee on Taxation (JCT). To begin exploring the database, click any sector header below to see a breakdown of the tax expenditures contained within that sector. Where possible, Subsidyscope has paired JCT estimates with corresponding Treasury estimates so users can easily make side-by-side comparisons. Click on a specific tax expenditure to view detailed information on how those Treasury and JCT projections have varied over time.
Users should note that while summing tax expenditures often provides a reasonably good estimate for the total cost of groups of tax expenditures, it does not capture the potential interactions among tax expenditures if any single one is changed or repealed. For more information, see the Methodology. In addition to the downloadable CSVs on each database page, Subsidyscope has created CSVs that contain the Treasury and JCT data presented here, broken out by budget year. To access these, see the Datasets page.Download data as CSV file
Summary of Tax Expenditures for Corporations & Individualsby Fiscal Year ($ millions)1
|Commerce and housing|
|Community and regional development|
|Education, training, employment, and social services|
|General purpose fiscal assistance|
|General science, space, and technology|
|Natural resources and environment|
|Veterans benefits and services|
Estimate years, presented along the horizontal axis (varying across the columns), correspond to the years of estimates within a specific budget or document. The estimate presented is an aggregation of the most recent estimates made for that year, and includes estimates from different budget documents. Thus, every estimate accounts for specific assumptions about tax law and economic conditions used by the government in the budget document in which it was found. All estimates are reported by fiscal year; Subsidyscope has not adjusted the estimates for inflation. Click on specific sectors for more information and data.