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 lead to serious complications such as aspiration pneumonia, an infectious process from aspiration of oropharyngeal contents. Aspiration pneumonitis refers to direct chemical lung injury from the aspirated material and often cannot be distinguished clinically or radiographically from aspiration pneumonia.