tax expenditure

any reduction in government revenue through preferential tax treatment, as deductions or credits. Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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Example sentences
Tax expenditure estimates are not the same as estimates of the revenue impact
  of repealing a tax expenditure item.
The largest tax expenditure is for employer-provided health care benefits.
It is not an attempt to judge the merits of any particular tax expenditure.
Concerning tax expenditure reform to provide transparency and accountability in
  fiscal matters.
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