OPINION
STEVEN RHODES, Bankruptcy Appellate Panel Judge.
This appeal requires the Panel to decide whether in the means test of 11 U.S.C. § 707(b)(2)(A)(ii)(I), a debtor may deduct an “ownership expense” for a vehicle that is subject to neither secured debt nor a lease. For the reasons stated herein, the Panel concludes that the debtor is entitled to that expense deduction and affirms the decision of the bankruptcy court.
I. JURISDICTION AND STANDARD OF REVIEW
The Bankruptcy Appellate Panel of the Sixth Circuit has jurisdiction to decide this appeal. The United States District Court for the Middle District of Tennessee has authorized appeals to the BAP. A final order of a bankruptcy court may be appealed by right under 28 U.S.C. § 158(a)(1). For purposes of appeal, an order is final if it “ ‘ends the litigation on the merits and leaves nothing for the court to do but execute the judgment.’ ” Midland Asphalt Corp. v. United States, 489 U.S. 794, 798, 109 S.Ct. 1494, 1497, 103 L.Ed.2d 879 (1989) (citations omitted).
The only issue on appeal is whether a debtor may claim the “vehicle ownership expense” on the means test form for a vehicle that is not encumbered by debt or subject to a lease. This is a legal issue which is reviewed de novo. See Nicholson v. Isaacman (In re Isaacman), 26 F.3d 629, 631 (6th Cir.1994). “De novo review requires the Panel to review questions of law independent of the bankruptcy court’s determination.” First Union Mortgage Corp. v. Eubanks (In re Eubanks), 219 B.R. 468, 469 (6th Cir. BAP 1998) (citation omitted).
II. FACTS
The facts of this case are not in dispute. The Kimbros filed a voluntary chapter 13 bankruptcy petition on June 7, 2007. Their yearly income exceeded the state median income for a family of their size. The trustee objected to the Kimbros’ chapter 13 plan, asserting that it did not comply with 11 U.S.C. § 1325(b).
Section 1325(b) provides:
If the trustee or the holder of an allowed unsecured claim objects to the confirmation of the plan, then the court may not approve the plan unless, as of the effec[521]*521tive date of the plan — ... the plan provides that all of the debtor’s projected disposable income to be received in the applicable commitment period beginning on the date that the first payment is due under the plan will be applied to make payments to unsecured creditors under the plan.
11 U.S.C. § 1325(b)(1)(B).
For purposes of § 1325(b), the term “disposable income” means the current monthly income received by the debtor less amounts reasonably necessary to be expended for the maintenance or support of the debtor or a dependent of the debtor and for charitable contributions. 11 U.S.C. § 1325(b)(2)(A)(I) and (ii). Subpar-agraph (3) provides: “Amounts reasonably necessary to be expended under paragraph (2) shall be determined in accordance with subparagraphs (A) and (B) of section 707(b)(2), if the debtor has current monthly income” greater than the median income. 11 U.S.C. § 1325(b)(3).
The Kimbros’ means test form, Form 22C, disclosed monthly disposable income of $183.60. Using the means test form to calculate this amount of “disposable income,” the Kimbros deducted an ownership expense of $358.82 for their first vehicle. This figure was calculated by subtracting their car payment of $112.18 from the Local Standard of $471.18, as required by 11 U.S.C. § 707(b)(2)(A)(ii)(I). The Kimbros also deducted an ownership expense $332 for the Kimbros’ second vehicle. The Kim-bros reported no payment on any debt secured by the second vehicle.
The trustee argues that the Kimbros’ plan did not propose to pay all “projected disposable income” to unsecured creditors because on Form 22C, the Kimbros deducted a vehicle ownership expense for a second vehicle for which they were not indebted and did not make any payments. In support of this argument, the trustee relies on the Internal Revenue Manual, Financial Analysis Handbook (“IRM”), which he contends does not allow taxpayers to claim an ownership expense for a vehicle for which they do not make payments.1 Accordingly, the trustee asserts that the monthly disposable income reflected on the Kimbros’ means test form does not accurately reflect their disposable income. The trustee asserts that the Kim-bros are not entitled to deduct the expense and that the bankruptcy court erred in confirming the plan.
III. DISCUSSION
The issue of whether a debtor may deduct a vehicle ownership expense in the bankruptcy means test when the debtor has no debt or lease payment has arisen with some frequency since the enactment of the 2005 amendments to the bankruptcy code. At least twenty eight published decisions have addressed the issue and there is a close split of authority on the question.2
The issue arises based on the language in 11 U.S.C. § 707(b)(2)(A)(ii)(I), the means test, which states, “The debtor’s monthly expenses shall be the debtor’s applicable monthly expense amounts specified under the National Standards and Local Standards, and the debtor’s actual monthly expenses for the categories specified as Other Necessary Expenses issued by the Internal Revenue Service for the [522]*522area in which the debtor resides[.]” The reference to National and Local Standards is to the standards used by Internal Revenue Service for revenue officers to determine a taxpayer’s ability to pay a delinquent tax. These standards are compiled in a table format and are published on the internet. The U.S. Trustee’s website and most bankruptcy courts’ websites provide links to these standards.
The Local Transportation Standards vary by census region. There are two components, one for operating expenses and one for ownership expenses. The table for “Operating Costs and Public Transportation Costs” sets forth various amounts depending on whether the debtor owns no car, one car or two cars. The table for “Ownership Costs” provides amounts for the debtor’s “first car” and “second car.”
The IRS Local Transportation Standards do not state or suggest that a taxpayer must have a debt or lease payment for the revenue officer to deduct the applicable ownership expense. However, the trustee argues that because under the IRM, the IRS does not deduct a vehicle ownership expense when there is no debt or lease payment for the vehicle, 11 U.S.C. § 707(b)(2)(A)(ii)(I) incorporates the same rule into the bankruptcy means test.
The bankruptcy court rejected the trustee’s position and held that the Kimbros are allowed to deduct the ownership expense amounts in the applicable Local Transportation Standards. The Panel affirms for the following reasons:
1.The plain language of 11 U.S.C. § 707(b)(2)(A)(ii)(I) states that a debtor’s means test deductions “shall be” the amounts specified in the local standards and there is nothing explicit in that statutory language that requires a debtor to have a debt or lease payment to deduct a vehicle ownership expense in the bankruptcy means test.
2. Section 707(b)(2)(A)(ii)(I) does not incorporate the IRM into the bankruptcy means test.
3. The legislative history demonstrates that Congress intended to incorporate only the specific IRS expense standards and not the IRM.
4. There is nothing explicit in the IRS Local Transportation Standard that requires a debtor to have a debt or lease payment to deduct a vehicle ownership expense in the bankruptcy means test.
5. The substantial discretion allowed to a revenue officer under the IRM is inconsistent with the purpose of the means test, which is to utilize a uniform, bright-line test that eliminates judicial discretion.
6. The premise of the trustee’s argument — that the IRM does not allow a vehicle ownership expense when there is no debtor or lease payment — is mistaken; the IRM gives a revenue office substantial discretion to consider and allow any expenses above the standards.
7. Contrary to the suggestion in some cases, every debtor who owns a vehicle incurs expenses arising from the ownership of the vehicle regardless of whether the debtor incurs a debt or lease payment associated with the vehicle.
These reasons are discussed more fully below.
A. The plain language of 11 U.S.C. § 707(b)(2)(A)(H)(1) states that a debtor’s means test deductions “shall be” the amounts specified in the local standards and there is nothing explicit in that statutory language that requires a debtor to have a debt or lease payment to deduct a vehicle ownership expense in the bankruptcy means test.
“The starting point in discerning congressional intent is the existing statute-[523]*523ry text, and not the predecessor statutes. It is well established that when the statute’s language is plain, the sole function of the courts-at least where the disposition required by the text is not absurd-is to enforce it according to its terms.” Lamie v. U.S. Trustee, 540 U.S. 526, 584, 124 S.Ct. 1023, 157 L.Ed.2d 1024 (2004) (citations omitted).
Section 707(b)(2)(A)(ii)(I) provides in part:
The debtor’s monthly expenses shall be the debtor’s applicable monthly expense amounts specified under the National Standards and Local Standards, and the debtor’s actual monthly expenses for the categories specified as Other Necessary Expenses issued by the Internal Revenue Service for the area in which the debtor resides.
(emphasis added).
The plain statutory language of § 707(b) (2) (A) (ii) (I) mandates that the debtor’s expenses “shall be” those specified in the National and Local Standards. This provision makes very simple the task of applying the Local and National Standards — -just look them up in the tables of the Standards and enter them into the means test form.
The statute makes two other clear points. First, the debtor’s monthly expenses also “shall be” the debtor’s actual expenses for the categories identified as Other Necessary Expenses. This establishes that Congress knew how to mandate the deduction of actual expenses. Second, Congress explicitly excluded the National and Local Standards from the set of deductions that are based only on actual expenses.
In this regard it is also important to note that § 707(b)(2)(A)(ii)(I) does not specifically address vehicle ownership expenses at all; nor does it specifically state that to deduct a vehicle ownership expense, a debtor must be making either payment on a debt secured by the vehicle or a lease payment on the vehicle. To the contrary, the statute further explicitly states, “Notwithstanding any other provision of this clause, the monthly expenses of the debtor shall not include any payments for debts.” This provision alone establishes beyond doubt that Congress intended to allow an ownership expense even when a debtor has no debt payment on a vehicle.3 If Congress had not so intended, there would be no reason for this limitation.
The trustee argues that the debtor’s ownership expense is not “applicable” if the debtor has no debt or lease payment, and several cases agree. See e.g., Fokkena v. Hartwick, 373 B.R. 645 (D.Minn.2007); Babin v. Wilson (In re Wilson), 383 B.R. 729 (8th Cir. BAP 2008); Ransom v. MBNA Am. Bank, N.A. (In re Ransom), 380 B.R. 799 (9th Cir. BAP 2007). This argument must be rejected for a number of reasons.
First, rules of statutory construction require that meaning must be given to a statute’s every word. Reiter v. Sonotone Corp., 442 U.S. 330, 339, 99 S.Ct. 2326, 60 L.Ed.2d 931 (1979). Therefore, as succinctly explained in In re Demonica, 345 B.R. 895 (Bankr.N.D.Ill.2006) “applicable” expenses is a different concept than “actual” expenses:
In order to give effect to every word in the statute, the term “actual monthly expenses” cannot be interpreted to mean the same as “applicable monthly expenses.” The term “actual monthly expenses” refers to the “categories spec[524]*524ified as Other Necessary Expenses issued by the Internal Revenue Service.” Therefore, the Debtor’s actual monthly expenses are relevant only for those categories specified as Other Necessary Expenses. Conversely, the term “applicable monthly expenses” under the National and Local Standards means something other than a debtor’s “actual monthly expenses.”
Id. at 902.4
Second, in the statutory language, the term “applicable” modifies the phrase “monthly expense amounts specified under the National Standards and Local Standards.” 11 U.S.C. § 707(b)(2)(A)(ii)(I). It does not modify the statutory phrase “debtor’s monthly expenses.” This difference strongly suggests that a debtor should refer to the Standards and deduct the “applicable” amount. In re Chamberlain, 369 B.R. 519, 524 (Bankr.D.Ariz.2007).
Accordingly, the Panel concludes that the plain meaning of 11 U.S.C. § 707(b)(2)(A)(ii)(I) allows the debtor to deduct the applicable ownership expense in the IRS Local Transportation Standard even if the debtor has no debt or lease expense.
B. Section 707(b)(2)(A)(H)(1) does not incorporate the IRM into the bankruptcy means test.
The trustee argues that because Congress incorporated the IRS National and Local Standards into the bankruptcy means test, Congress must also have intended those standards to be applied in the bankruptcy means test in the same manner as the IRM applies them in the revenue collection process. The trustee argues that the IRM allows a taxpayers to deduct only the actual vehicle ownership expenses.5
There are three problems with the trustee’s argument. First, as demonstrated in part F of this opinion below, the trustee [525]*525has greatly oversimplified the position of the IRM on this point; in fact, the IRM permits a revenue officer substantial discretion in allowing a taxpayer’s expenses.6
The second difficulty with the trustee’s argument is that as demonstrated above, § 707(b)(2)(A)(ii)(I) does not incorporate the IRM or the Financial Analysis Handbook, or even refer to them. That by itself is ample grounds to reject the trustee’s argument. But there is more. Congress could have explicitly incorporated the IRM or the Financial Analysis Handbook into § 707(b)(2)(A)(ii)(I). Or, Congress could have drafted § 707(b)(2)(A)(ii)(I) to limit deductible expenses to actual expenses. It chose to do neither. Instead, as noted above, Congress chose to do the exact opposite by excluding any debt payments from the debtor’s allowable ownership expense deduction.
Congress “says in a statute what it means and means in a statute what it says there[.]” Connecticut Nat. Bank v. Germain, 503 U.S. 249, 254, 112 S.Ct. 1146, 1149, 117 L.Ed.2d 391 (1992). As observed in Chamberlain, 369 B.R. at 523:
To the contrary, the language of § 707(b)(2)(A)(ii)(I) that the “monthly expenses shall be ... the amounts specified” in the Standards states precisely the contrary-that the specified amounts are to be used, rather than that they are limits on a number derived from some other source. Not only would it take at least one more key word for this language to refer to a maximum limit rather than a specified amount, but it would require an additional concept or definition-the amount or number to which that limit should be applied. For the statute to identify one number subject to the maximum limit of another number, it would at least have to instruct the reader how to identify two numbers- — -the starting number and the limit. This statute only references one number, that derived from the Local Standards. The phrase “the debtor’s applicable monthly expense amounts specified under the ... Local Standards” references only one number, not two. This structure alone indicates it functions to specify the number to be used, rather than a limit to some other unidentified number.
There being no ambiguity or absurdity in reading the statute to define the number to be used — the number “specified” in the Local Standards — there does not seem to be any reason to pursue the analysis further.
Id. See also In re Fowler, 349 B.R. 414, 419 (Bankr.D.Del.2006).
C. The legislative history demonstrates that Congress intended to incorporate only the specific IRS expense standards and not the IRM.
The legislative history of a prior bill that was not enacted can be useful to interpret language in a bill that was ultimately enacted. See e.g., Dawson Chemical Co. v. Rohm & Haas Co., 448 U.S. 176, 204, 100 S.Ct. 2601, 2617, 65 L.Ed.2d 696 (1980); United States v. Enmons, 410 U.S. 396, 404, 93 S.Ct. 1007, 1012, 35 L.Ed.2d 379 (1973); Transcontinental & Western Air, Inc. v. Civil Aeronautics Bd., 336 U.S. 601, 606, 69 S.Ct. 756, 93 L.Ed. 911 (1949). A prior version of the Bankruptcy Abuse Prevention and Consumer Protection Act which was not enacted defined “projected monthly net income” for the means test to require a calculation of expenses as follows:
[526]*526(A) the expense allowances under the applicable National Standards, Local Standards, and Other Necessary Expenses allowance (excluding payments for debts) for the debtor ... in the area in which the debtor resides as determined under the Internal Revenue Service financial analysis for expenses in effect as of the date of the order for relief.
H.R. Rep. 105-540 (May 18, 1998), H.R. 3150, 105th Congress (1998).
In the amendments that were enacted in 2005, the reference to the Internal Revenue Service financial analysis was removed. Instead, as noted, the section states that a debtor is allowed to deduct the “applicable monthly expense amounts specified under the National and Local Standards.” 11 U.S.C. § 707(b)(2)(A)(ii)(I). “The change from the prior version evidences Congress’ intent that the Courts not be bound by the financial analysis contained in the IRM and lends credence to the Court’s conclusion that it should look only to the amounts set forth in the Local Standards.” In re Fowler, 349 B.R. 414, 419 (Bankr.D.Del.2006).
In addition, the House Committee Report to the bill that was enacted states, “The bill also makes substantial changes to chapter 13 by substituting the IRS expense standards to calculate disposable income ____The formula remains inflexible and divorced from the debtor’s actual circumstances.” Report of the Committee on the Judiciary, House of Representatives, to Accompany S. 256, H.R.Rep. No. 109-31, pt. 1 at 553 (2005), U.S.Code Cong. & Admin.News 2005, p. 88 (emphasis added). See also In re Barr, 341 B.R. 181, 185 (Bankr.M.D.N.C.2006).
This legislative history establishes both that Congress was aware that the IRS standards were not the same as a debtor’s actual expenses and that Congress did not intend to limit the bankruptcy means test expense deductions to the debtor’s actual expenses.
In In re Alexander, 344 B.R. 742 (Bankr.E.D.N.C.2006), the court noted that early in the process of amending the bankruptcy code, chapter 13 trustees recognized that using the new means test of calculating disposable income would result in some high-income debtors paying less than under the previous code provisions. The chapter 13 trustees repeatedly made their concerns known to Congress, but to no avail. Id. at 747 (citing Marianne B. Culhane & Miehaela M. White, Catching Can-Pay Debtors: Is the Means Test the Only Way?, 13 Am. Bankr.Inst. L.Rev. 665, 681 (2005)). “‘[T]his alert, followed by the Legislature’s nonresponse, should support a presumption of legislature awareness and intention.’ ” 13 Am. Bankr. Inst. L.Rev. at 681 (quoting Lamie, 540 U.S. at 541, 124 S.Ct. 1023, 157 L.Ed.2d 1024).
A few courts have argued that to accomplish one of the generally presumed purposes of the 2005 amendments — to pay more to creditors in chapter 13 — an actual vehicle payment is required in order to deduct the applicable amount in the standard for the ownership expense in the bankruptcy means test. See, e.g. Wilson, 383 B.R. 729. That argument observes that a below-median debtor in chapter 13 can deduct only actual expenses, so it makes no sense to allow an above-median debtor to deduct an expense that may be higher than the debtor actually incurs.
However, this reliance on the general legislative history or intent of BAPC-PA misses the point that the legislative history specific to this amended code section shows that Congress was aware of the IRM but deliberately chose not to incorpo[527]*527rate it into the statute. This reliance also overlooks another purpose of the 2005 amendments — to create bright-line means test to eliminate judicial discretion. Accordingly, this argument in these cases must be rejected.
D. There is nothing explicit in the IRS Local Transportation Standard that requires a debtor to have a debt or lease payment to deduct a vehicle ownership expense in the bankruptcy means test.
As noted, the vehicle ownership expense is applicable in the bankruptcy means test through a statutory incorporation of the IRS Local Standards. Those standards provide for a vehicle ownership expense deduction based on the debtor’s locale and number of vehicles owned. As in the statute that incorporates these standards into the means test, there is nothing in the IRS Local Standards that states that this expense can be deducted only when the debt- or has either a debt payment or a lease payment on the vehicle. The trustee does not contend otherwise.
In this regard, it is also significant that the IRS has recently announced that it does not believe that its collection of financial standards in the IRM is applicable in bankruptcy:
Disclaimer: IRS Collection Financial Standards are intended for use in calculating repayment of delinquent taxes. These Standards are effective on March 1, 2008 for purposes of federal tax administration only. Expense information for use in bankruptcy calculations can be found on the website for the U.S. Trustee Program.
http://www.irs.gov/individuals/articleA),, id=96543,00.html.7
The website for the U.S. Trustee Program, to which the IRS refers viewers, advises that the ownership expense amount from the IRS Local Standard is designed for ease of use in completing the means test form, again suggesting that the applicable amount from the Local Standard is to be used in the means test form:
The Ownership Costs component of the Transportation Standards is published on a national basis, by number of cars. This information, reproduced in a format designed for ease of use in completing these bankruptcy forms, is available at the following link.8
http://www.usdoj .gov/ust/eo/bapcpa/ 20070201/meanstesting.htm.
E. The substantial discretion allowed to a revenue officer under the IRM is inconsistent with the purpose of the means test to adopt a uniform, bright-line test that eliminates judicial discretion.
Congress intended that there be uniform and readily-applied formula for determining when the bankruptcy court should presume that a debtor’s chapter 7 petition is an abuse and for determining an above-median debtor’s disposable income in chapter 13. By explicitly referring to the National and Local Standards, Congress incorporated a table of standard expenses that could be easily and uniformly applied; Congress intended that the court and parties simply utilize the expense amount from the applicable column based on the debtor’s income, family size, number of cars and locale. The amounts are entered into the means test form and a determina[528]*528tion of disposable income is accomplished without judicial discretion. The clear policies behind the means test were the uniform application of a bright-line test that eliminates judicial discretion. Plainly, Congress determined that these policies were more important than accuracy.
However, if the IRM were used to determine the amounts of expenses, as the trustee argues, the means test would of necessity again be a highly discretionary test, because under the IRM, a revenue officer is afforded significant discretion in determining a taxpayer’s ability to pay a tax debt. Many paragraphs illustrate this extent of this discretion, as the extended list below demonstrates.
The IRM first sets “Expectations,” and in paragraph 6 of section 5.15.1.1, states:
The standard amounts set forth in the national and local guidelines are designed to account for basic living expenses. In some cases, based on a taxpayers individual fact’s [sic] and circumstances, it may be appropriate to deviate from the standard amount when failure to do so will cause the taxpayer economic hardship, (emphasis added)
Then, in an “Overview” of allowable expenses, paragraph 1 of section 5.15.1.7 provides:
Allowable expenses include those expenses that meet the necessary expense test. The necessary expense test is defined as expenses that are necessary to provide for a taxpayer’s and his or her family’s health and welfare and/or production of income. The expenses must be reasonable. The total necessary expenses establish the minimum a taxpayer and family needs to live.
In describing the application of the local standards for housing, paragraph 4 of section 5.15.1.7 states:
A. Housing — Standards are established for each county within a state. When deciding if a deviation is appropriate, consider the cost of moving to a new residence; the increased cost of transportation to work and school that will result from moving to lower-cost housing and the tax consequences. The tax consequence is the difference between the benefit the taxpayer currently derives from the interest and property tax deductions on Schedule A to the benefit the taxpayer would derive without the same or adjusted expense, (emphasis added)
In addressing a third type of “necessary expenses,” which includes “other expenses,” paragraph 5 of section 5.15.1.7 explicitly gives the collection agent discretion in analyzing this expense. It states, “Other expenses may be allowed may be allowed if they meet the necessary expense test. The amount allowed must be reasonable considering the taxpayer’s individual facts and circumstances.”
A revenue officer’s discretion in allowing expenses above the national and local standards is made complete in paragraph 7 of section 5.15.1.7:
National local expense standards are guidelines. If it is determined a standard amount is inadequate to provide for a specific taxpayer’s basic living expenses, allow a deviation. Require the taxpayer to provide reasonable substantiation and document the case file, (emphasis added)
A revenue officer even has discretion in counting the number of persons allowed in applying the applicable standards. Paragraph 8 of Section 5.15.1.7 states:
Generally, the total number of persons allowed for national standard expenses should be the same as those allowed as dependents on the taxpayer’s current year income tax return. Verify exemp[529]*529tions claimed on taxpayer’s income tax return meet the dependency requirements of the IRC. There may be reasonable exceptions. Fully document the reasons for any exceptions. For example, foster children or children for whom adoption is pending, (emphasis added.)
An additional instance of discretion is found in the application of the national standards, which cover apparel, food, housekeeping supplies, personal care products and services, and miscellaneous. As to these, paragraph 3 of section 5.15.1.8 states, “A taxpayer that claims more than the total allowed by the national standards must substantiate and justify each separate expense of the total national standard amounts.”
Addressing the local standard for housing and utilities, paragraph I.A. of section 5.15.1.9 provides:
The utilities include gas, electricity, water, fuel, oil, bottled gas, trash and garbage collection, wood and other fuels, septic cleaning, and telephone. Housing expenses include: mortgage or rent, property taxes, interest, parking, necessary maintenance and repair, homeowner’s or renter’s insurance, homeowner dues and condominium fees. Usually, this is considered necessary only for the place of residence. Any other housing expenses should be allowed only if, based on a taxpayer’s individual facts and circumstances, dis-alloioance will cause the taxpayer economic hardship, (emphasis added)
Similarly, in addressing the local standard for transportation expenses, paragraph l.B. of section 5.15.1.9 states that this standard covers specified expenses, but that alternatives should be considered:
Vehicle insurance, vehicle payment (lease or purchase), maintenance, fuel, state and local registration, required inspection, parking fees, tolls, driver’s license, public transportation. Transportation costs not required to produce income or ensure the health and welfare of the family are not considered necessary. Consider availability of public transportation if car payments (purchase or lease) will prevent the tax liability from being paid in part or full. Public transportation costs could be an option if it does not significantly increase commuting time and inconvenience the taxpayer, (emphasis added)
Finally, in addressing “other expenses,” including accounting fees, legal fees, charitable contributions, child care, court-ordered payments, dependent care expenses, education, health care, involuntary deductions, life insurance, secured debts, unsecured debts, telephone, student loans, internet service, and loans to pay federal taxes, paragraph 1 of section 5.15.1.10 states:
Other expenses may be considered if they meet the necessary expense test— they must provide for the health and welfare of the taxpayer and/or his or her family or they must be for the production of income. This is determined based on the facts and circumstances of each case, (emphasis added)
In further addressing other expenses, paragraph 3 of section 5.15.1.10 provides:
The amount allowed for necessary or conditional expenses depends on the taxpayer’s ability to full pay the liability within five years and on the taxpayer’s individual facts and circumstances. If the liability can be paid within 5 years, it may be appropriate to allow the taxpayer the excessive necessary and conditional expenses. If the taxpayer cannot pay within 5 years, it may be appropriate to allow the taxpayer the excessive necessary and conditional ex[530]*530penses for up to one year in order to modify or eliminate the expense, (emphasis added)
These excerpts from the IRM Financial Analysis Handbook overwhelmingly establish that the process of applying the guidelines of the IRM for tax collection purposes is a highly discretionary process for a revenue officer. In reality, that process is much like the highly discretionary process that bankruptcy judges had utilized before the 2005 amendments to the bankruptcy code when determining the debtor’s net disposable income under 11 U.S.C. § 1325(b). Mancl v. Chatterton (In re Mancl), 381 B.R. 537, 541-42 (W.D.Wis.2008); In re Spraggins, 386 B.R. 221, 223-25 (Bankr.E.D.Wis.2008) (recognizing “Congressional intent to employ a bright-line test for disposable income by removing bankruptcy court ‘value judgments’ concerning the debtor’s lifestyle”). See also In re Behlke, 358 F.3d 429 (6th Cir.2004) (pre-BAPCPA case discussing discretionary nature of determining disposable income in context of § 707(b) dismissal for cause).
There is, however, nothing to suggest that Congress intended that highly discretionary process to continue after the 2005 amendments. To the contrary, all of the evidence suggests that Congress intended quite otherwise. Use of the IRM, as argued by the trustee, would clearly undermine the utility of the national and local standards in facilitating a uniform bright-line test that eliminates judicial discretion. This case is therefore about much more than the single issue of whether debtors like the Kimbros may deduct the Local Standard for vehicle ownership expenses. If the trustee’s view of the means test is sustained, then Congress would have failed in achieving its goals in adopting the means test, and courts would return to reviewing all above-median debtors’ expenses on a case by case, discretionary basis.
F. The premise of the trustee’s argument — that the IRM does not allow a vehicle ownership expense when there is no debtor or lease payment — is mistaken; the IRM gives a revenue office substantial discretion to consider and allow any expenses above the standards.
The IRM makes it clear that for tax collection purposes, the standards are only guidelines. Paragraph 7 of section 5.15.1.7, IRM, states, “National local expense standards are guidelines. If it is determined a standard amount is inadequate to provide for a specific taxpayer’s basic living expenses, allow a deviation.”
It is also worth repeating the quote from the Overview, paragraph 1, section 5.15.1.7:
Allowable expenses include those expenses that meet the necessary expense test. The necessary expense test is defined as expenses that are necessary to provide for a taxpayer’s and his or her family’s health and welfare and/or production of income. The expenses must be reasonable. The total necessary expenses establish the minimum a taxpayer and family needs to live.
It is true that under the sections of the IRM quoted in footnote 4 above, vehicle ownership expenses are not generally allowed if the debtor has no debt or lease payment, but the trustee’s premise that the IRM never allows a revenue officer to consider and allow such expenses in such circumstances is plainly mistaken. If necessary to provide for a taxpayer’s basic living expenses or for reasons of health and welfare, ownership expenses should be allowed under the IRM.
This feature of the IRM, ignored by the trustee, reinforces this crucial point: Be[531]*531cause discretion is built into the very fabric of the IRM, including the issue of allowing vehicle ownership expenses, applying the IRM to the bankruptcy means test, as the trustee advocates, would not achieve the result that the trustee seeks— to prohibit a deduction in the bankruptcy means test when the debtor has no debt or lease payment. Rather, it would simply return bankruptcy judges to determining this expense (and all others) on a case by case, discretionary basis, in direct contravention of Congress’s stated goals in enacting the means test.
G. Contrary to the suggestion in some cases, every debtor who owns a vehicle incurs expenses arising from the ownership of the vehicle regardless of whether the debtor incurs a debt or lease payment associated with the vehicle.
Several cases assert that in the absence of any vehicle debt or lease payments, the debtor has no ownership expense and thus the Local Transportation Expense is properly disallowed. See Wilson, 383 B.R. at 732; Fokkena, 373 B.R. at 652.
This argument ignores the economic realities of vehicle ownership. The expenses of vehicle ownership are the fixed expenses that an owner incurs that naturally arise from ownership regardless of the vehicle’s operation. By that definition, neither debt payments or lease payments are ownership expenses. Lease payments are not ownership expenses because by definition the debtor has no ownership. Debt payments are not ownership expenses because they are more naturally related to the necessities of financing the purchase. The expenses relating to vehicle ownership are the expenses for depreciation, insurance, licensing fees and taxes, each of which is a consequence of ownership and is incurred without regard to vehicle use. Ultimately, every vehicle owner incurs ownership expenses, and that is so regardless of debt or lease payments.
Certainly, those ownership expenses will vary widely from case to case. Plainly a debtor owning a newer vehicle will incur a much greater depreciation expense than a debtor owning an older vehicle, and some vehicles depreciate faster than others. Also, debtors’ insurance and tax expenses will vary. But the policy of the means test simply does not contemplate such individual determinations. As noted, in enacting the 2005 amendments, Congress decided to give a higher priority to expediency and uniformity than to accuracy.
Because the ownership of a vehicle always involves an expense, it was neither absurd nor irrational for Congress to allow a uniform deduction in the bankruptcy means test for an ownership expense even when there is no debt or lease payment. To the contrary, given the goals, it was entirely appropriate for Congress to incorporate a uniform standard that recognizes an ownership expense for all debtors that own vehicles.9
[532]*532IV. CONCLUSION
The Panel holds that in the bankruptcy means test, a debtor may deduct an ownership expense for a vehicle regardless of whether the debtor has a debt or lease payment on that vehicle. The bankruptcy court’s decision is AFFIRMED.