; (ii) represented separately in any table, chart, or explanatory text included in the statement of managers or the governing committee report accompanying such law; or (iii) represented by the product of the estimated procurement cost and the total quantity of items specified in an appropriation measure or included in the statement of managers or the governing committee report accompanying such law. (B) The term funding does not include— (i) direct spending; (ii) budget authority in an appropriation measure which funds direct spending provided for in other law; (iii) any existing budget authority canceled in an appropriation measure; or (iv) any restriction or condition in an appropriation measure or the accompanying statement of managers or committee reports on the expenditure of budget authority for an account, program, project, or activity, or on activities involving such expenditure. (10) Withhold The terms withhold and withholding apply to any executive action or inaction that precludes the obligation of funding at a time when it would otherwise have been available to an agency for obligation. The terms do not include administrative or preparatory actions undertaken prior to obligation in the normal course of implementing budget laws. (11) Limited tax benefit (A) The term limited tax benefit means— (i) any revenue-losing provision which provides a Federal tax deduction, credit, exclusion, or preference to 100 or fewer beneficiaries under the Internal Revenue Code of 1986 in any fiscal year for which the provision is in effect; and (ii) any Federal tax provision which provides temporary or permanent transitional relief for 10 or fewer beneficiaries in any fiscal year from a change to the Internal Revenue Code of 1986. (B) A provision shall not be treated as described in subparagraph (A)(i) if the effect of that provision is that— (i) all persons in the same industry or engaged in the same type of activity receive the same treatment