Over the years, Congress has made a number of exceptions in the tax code, ostensibly to encourage certain behavior by certain individuals or corporations. For example, homeowners can deduct from their federal income taxes the interest paid on their mortgage. Health insurance as a benefit by employers are not taxed as individual income. Had the federal government not allowed the mortgage interest deduction or employer-provide health insurance exemption, the Treasury would have seen about $184 billion (67.0 and 116.8, respectively) in more revenues in 2008 than it did.