| Categories |
Funds Paid Out |
|---|
| [+] Individual Tax Credits |
$131.8B |
| Increased Alternative Minimum Tax Exemption |
$64.7B |
| American Opportunity Tax Credit |
$21.4B |
| Child Tax Credit |
$18.4B |
| First Time Homebuyer Credit |
$10.4B |
| Exclude up to $2,400 of unemployment insurance benefits from gross income for taxable year 2009 |
$6.3B |
| Earned Income Tax Credit |
$5.1B |
| Extension of Alternative Minimum Tax Relief for Nonrefundable Personal Credits |
$4.4B |
| Deduction on Sales and Excise Taxes for Certain Motor Vehicles |
$1.1B |
| Computer Technology and Equipment Allowed as a Higher Education Expense |
$0 |
| [+] Making Work Pay |
$104.4B |
| Making Work Pay |
$104.4B |
| [+] Tax Incentives For Businesses |
$32.6B |
| Special Allowance for Certain Properties Acquired in 2009 |
$19B |
| Deferred Income from Cancellation of Certain Indebtedness |
$14.6B |
| 5-Year Carryback of Operating Losses of Small Businesses |
$679M |
| Temporary Increase in Limitations on Expensing of Certain Depreciable Business Assets |
$477M |
| Temporarily Reduced the Recognition Period for Built-in Gains Tax |
$280M |
| Incentives to Hire Unemployed Veterans and 16 to 24 Year Old |
$297M |
| Changed Certain Ownerships for Purposes of Limitations on Net Operating Loss Carry Forwards and Certain Built-In Losses |
$29M |
| Decreased Estimated Tax Payments for Certain Small Businesses |
$0 |
| Modifies Rules for Original Issue Discount on Certain High-Yield Obligations |
$0 |
| Clarified Regulations Related to Limitations on Certain Built-in Losses Following an Ownership Change** |
-$2.7B |
| [+] Energy Incentives |
$10.9B |
| Residential Energy Credit |
$11B |
| Residential Credit for Alternative Energy |
$602M |
| Credit for Electricity Produced from Certain Renewable Resources |
$647M |
| Extension of Commuter Transit Benefits / Transit Passes |
$142M |
| Business Credits for Renewable Energy Properties |
$144M |
| Electric Motor Vehicles Credit |
$115M |
| Investment Credit or Productions Credit |
$125M |
| Increased Credit for Alternative Fuel Vehicles Refueling Properties |
$51M |
| Increased Limitation on Energy Conservation Bonds |
$28M |
| Increased Limitation on Clean Renewable Energy Bonds |
$4M |
| Carbon Dioxide Used as a Tertiary Injectant |
$0 |
| Renewable Energy Grants vs Energy Investment Tax Credit* |
-$2B |
| [+] COBRA |
$3.7B |
| COBRA |
$3.7B |
| [+] Manufacturing & Economic Recovery, Infrastructure Refinancing, Other |
$7.3B |
| Delayed Application of Withholding Tax on Government Contractors |
$1.2B |
| Build America Bonds |
$2.4B |
| Credit for Investment in Advanced Energy Facilities |
$1.4B |
| Exception for Tax-Exempt Interest Expense of Financial Institutions |
$748M |
| Qualified School Construction Bonds |
$596M |
| Special Tax Credit for Certain Government Retirees |
$362M |
| Extension of Unemployment Compensation |
$283M |
| Health Coverage Improvement |
$172M |
| Increase in New Markets Tax Credit |
$174M |
| Recovery Zone Bonds |
$128M |
| Modified Small-Issuer Exception to Tax Exempt Interest Expense Allocation Rules for Financial Institutions |
$108M |
| Prohibited Collection of Certain Payments Made Under the Continued Dumping and Subsidy Offset Act of 2000 |
$85M |
| Tribal Economic Development Bonds |
$50M |
| Temporarily Expanded Industrial-Development Bonds to Facilities Manufacturing Intangible Properties |
$36M |
| Extension and Expansion of Qualified Zone Academy Bonds |
$36M |
| Temporarily Modified Alternative Minimum Tax Limitations on Tax-Exempt Bonds |
$17M |
| Modified High Speed Intercity Rail Facility Bonds |
$9M |
| Regulated Investment Companies Allowed to Pass-Thru Tax Credit Bond Credits |
$0 |
| Extension of Trade Adjustment Assistance to Service Sector and Public Agency Workers; Shifts in Production |
$0 |
| Provide that certain Federal grant monies do not reduce basis for purposes of determining the applicable low-income housing tax credit for such building |
10M |
| Grants to States for Low-Income Housing Projects in Lieu of Low-Income Housing Credit Allocations |
-$508M |
| Total Tax Benefits |
$290.7B |
|---|
* Instead of distributing this dollar amount as tax benefits, Treasury allocated the funds to federal agencies to be distributed as Recovery grants.
** Represents the estimated dollar amounts not collected by Treasury as a result of lowering taxes to business to offset losses.