Current expenditures continue to exceed budgeted spending, particularly in defense and other discretionary expenditures. The Department of Defense accounts for the majority of federal discretionary spending. Sales tax and discretionary sales surtax are calculated on each taxable transaction. The argument classified the CSR subsidy as discretionary spending subject to annual appropriation. It has jurisdiction over all discretionary spending legislation in the Senate. Automatic stabilizers do not suffer from the policy lags of discretionary fiscal policy. This is because legislation like discretionary taxes has narrowed the taxable base. The CBO did not attempt to estimate additional effects on discretionary spending. Special rules apply for discretionary trusts. He stated that he is open to cuts in discretionary, defense, and entitlement spending. The National Park Services budget is divided into two primary areas, "discretionary" and "mandatory" spending. A few jurisdictions have made this traditionally discretionary duty mandatory. Qualified immunity only applies to acts that are "discretionary" rather than ministerial. Discretionary fixed costs can be expensive. It is a sovereign prerogative that resides in the executive and is entirely discretionary.