Special programs have formula penalties which may be lower or higher than the IRS would assess on an individual basis.

FORBES: It's Not Too Late To Disclose Foreign Accounts

Reducing the revenues for specific spending projects and programs without reducing the corresponding spending is a formula for increasing deficits.

FORBES: Republicans Need To Grow Up About Taxes

It also included a new formula for the consumer price index applied to benefits for programs such as Social Security, Medicare and Medicaid to protect against inflation, much to the chagrin of some liberals.

CNN: STORY HIGHLIGHTS