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.
Swallowing problems can lead to aspiration. Aspiration describes a condition when food or fluids that should go into the stomach go into the lungs instead. Usually when this happens the person will cough in order to clear the food or fluid out of their lungs.