<prompt> Translate the following text to EnglishGharama ya kodi - Mapato yaliyopotea yanayohusiana na kifungu cha sheria za kodi za shirikisho ambazo huruhusu kutengwa maalum, msamaha, au upungufu kutoka kwa mapato ya jumla au hutoa mkopo maalum, kiwango cha ushuru cha upendeleo, au kuahirishwa kwa dhima ya kodi.  <response>: TAX EXPENDITURE -A revenue forgone attributable to a provision of the federal tax laws that allows a special exclusion, exemption, or deduction from gross income or provides a special credit, preferential tax rate, or deferral of tax liability. 