该法案第515条规定了可减免的房屋补贴限额，超出指定额度的部分都将作为应税收入。
Section 515 capped the housing allowance that can be deducted, with anything over the prescribed amount being counted as taxable income.
最成功的莫过于1990年的预算执行法案，抑制了可自由支配支出，并要求发放新补贴和减免要征收的税额。
The most successful was the Budget Enforcement Act of 1990, which capped discretionary spending growth and required new entitlements or tax cuts to be paid for.
于去年春天通过的振兴经济措施提供税收优惠，包括资本利得税的减免和可允许更多的企业费用来抵税。
The stimulus package passed last spring offered tax benefits, including capital-gains tax exemptions and increases in the amount of business expenses that could be claimed for tax purposes.
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