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.
The only cause for aspiration during the swallow is reduced laryngeal closure. During the swallow, the larynx closes at 3 levels: epiglottis and aryepiglottic folds, false vocal folds, and true vocal folds. In order for aspiration to occur during the swallow, food must penetrate all 3 levels.