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.
Photo Credit Purestock/Purestock/Getty Images. 1  Inhaling food into your lungs -- known as aspiration -- can cause serious complications, especially if you have a condition that makes you aspirate food or fluids on a regular basis. According to an article published in 2011 by Critical Care Medicine, aspiration is the leading cause of pneumonia in the intensive care unit.