Table 1.—Relation of Current-Services Estimates to the Budget

[Billions of dollars]

Fiscal year
1999 2000
Receipts
Current-services estimates 1,806.6 1,871.8
Plus: Proposed legislation -.3 11.2
Tobacco tax -.1 8.0
Convert airport trust fund taxes to user fee system 1.1
Reinstate environmental tax imposed on corporate income .8
Reinstate Hazardous Substance Superfund excise taxes .1 .7
Repeal installment method for accrual-basis taxpayers .7
Repeal lower-of-cost-or-market inventory accounting method 0 .4
Modify rules for life insurance policy acquisition costs .4
Other .3 3.2
Subtotal: Provisions that increase receipts .4 15.3
Extend research and experimentation tax credit -.3 -.9
Extend personal tax credits against alternative minimum tax -.1 -.7
International trade provisions -.1 -.5
Education incentives -.1 -.5
Energy efficiency and the environment 0 -.4
Child care -.4
Other .2 -.8
Subtotal: Provisions that decrease receipts -.7 -4.1
Equals: The budget 1,806.3 1,883.0
Outlays
Current-services estimates 1,723.2 1,774.1
Plus: Program changes 3.9 -8.4
National defense .1 -4.1
Undistributed offsetting receipts/1/ 0 -3.4
Medicare 0 -1.4
Education, training, employment, and social services 0 -1.3
Natural resources and environment 0 -.7
Veterans benefits and services 0 -.7
International affairs .6 -.4
Health 0 -.4
Net interest .1 -.3
Income security 0 .5
Commerce and housing credit 0 1.1
Allowances/2/ 3.1 2.6
Other 0 .1
Equals: The budget 1,727.1 1,765.7
Current-services surplus or deficit (-) 83.4 97.7
Proposed changes, receipts less outlays -4.2 19.6
Administration budget surplus or deficit (-) 79.3 117.3

1. Undistributed offsetting receipts are collections that are governmental in nature and that are not credited to expenditure accounts. Undistributed offsetting receipts fall into two categories: Receipts from performing business-like activities, such as proceeds from selling Federal assets or leases; and shifts from one account to another, such as agency payments to retirement funds.

2. Allowances are included in budget totals to cover certain budgetary transactions that are expected to increase or decrease outlays, receipts, or budget authority but are not reflected in the program details. Allowances include funding for emergencies, such as natural disasters, and for unforeseen defense and nondefense costs.

Source: The Budget of the United States Government, Fiscal Year 2000.