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 is defined as entry of a foreign substance, solid or liquid, into the respiratory tract or inhalation of fumes and vapors. Aspiration pneumonia is an infectious process caused by aspirated oropharyngeal flora. Aspiration pneumonitis, which is caused by a direct chemical insult due to the aspirated material, is technically a different entity, but it is often referred to as aspiration pneumonia.