Raises $6.4 billion by allowing companies to reduce the amount that they contribute to their pension funds now and make up for it later. Since pension contributions are tax deductible, companies would owe more tax revenue in the next few years as more of their earnings are taxed. Raises $3.5 billion by extending for one year — through 2024 — various user fees paid to the Customs Service for goods, vehicles and people entering the U.S.