A tax expenditure program is government spending through the tax code. Tax expenditures alter the horizontal and vertical equity of the basic tax system by allowing exemptions, deductions, or credits to select groups or specific activities.
Aspiration may occur under several circumstances. 1  Before the swallowing reflex is triggered, when the airway has not elevated or closed. 2  During the swallowing if the laryngeal valves are not functioning adequately. 3  After the swallow when the larynx lowers and opens for inhalation.
Aspiration can cause lung inflammation (chemical pneumonitis), infection (bacterial pneumonia or lung abscess), or airway obstruction. However, most episodes of aspiration cause minor symptoms or pneumonitis rather than infection or obstruction, and some patients aspirate with no sequelae.