broaden

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The biggest reason for this difference is base broadeners, or what deductions and exemptions are eliminated.
The Fair Tax Act included significant base broadeners, such as repeal of the direct charitable contribution deduction, state tax deduction, and casualty and theft losses; limiting the deduction for investment interest expense to the amount of investment income; and inclusion in income of one-third of the cost of employer-provided health insurance.
Some of the base broadeners in the Camp draft are very substantial, particularly the calculation of tax reserves, further limitations on the dividends-received deductions, and a cutback on the ability to use COLI or corporate-owned life insurance.
Major business base broadeners included current taxation of all foreign income without benefit of deferral and adoption of a per-country FTC limitation; repeal of the Section 199 domestic manufacturing deduction; replacing MACRS depreciation with the slower alternative depreciation system (ADS); and reducing corporate interest deductions.