If this is declined, we will use Section 75 and write off the amount.

BBC: Debit card customers tied down by time limit on refunds

So they got 28 percent to continue that, and under the previous law -- which I think many considered to be a loophole -- not only did they not get taxed on that 28 percent, but then they were able to write off the full amount spent on retiree prescription drug coverage -- the money they kick in plus the 28 percent that taxpayers kick in.

WHITEHOUSE: Press Briefing

Together they need two-thirds of this amount to write off these loans and put their capital ratios on a sound footing.

ECONOMIST: Forced friendship in South Korea

It dramatically increases the amount small businesses can write off on new equipment investments -- and we want to do more, so that you can write it all off.

WHITEHOUSE: Small Business and the Economy

Ironically, evidence suggests that the write-off does more to affect the timing than amount of charitable giving.

FORBES: Raise Taxes To Clinton-Era Levels? How About Spend At Clinton-Era Levels?