[6] The columns in the table address: a) the vehicle by which funding is delivered (e.g., tax expenditure
vs. social program); b) the particulars of that funding vehicle (e.g., payments to individuals
vs. program providers or states); c) the dollar value of the benefit to a family; d) whether the tax benefits are refundable (provide refunds to low income families in excess of their tax liability); e) whether the benefits are progressive (inverse to family income); f) the total annual program expenditure that is conditional on children (e.g., spending on housing vouchers that goes to families without children is excluded); and g) the
estimated portion of the total expenditure that goes to children
under five years of age.