[427 S/O]

Correct Warren but, there so close it's hard to tell the difference.

From 'the next right' Jim dandy and Rudbek

When you cause tax revenues to decrease by changing tax rates or tax items, the money vanishes from the net at the end of the fiscal year and becomes a contributing factor to a net deficit just as surely as spending the same amount would have.

A tax provision that is intended to benefit a single entity or a single community is very similar to an earmark and should be treated similarly (i.e. with transparency and skepticism). That said there are a lot fewer tax provisions that benefit single entities than there are spending provisions.