But the plan would eliminate such worthy deductions as virtually all employer-provided fringe benefits, and charitable contributions.

The Assembly plan called for establishing a flat rate of 6.75 percent on all income and eliminating most deductions.

He called for eliminating virtually all deductions, with the exception of the one for property taxes.

But unlike the Assembly proposal, the Senate one would not eliminate deductions.

They would eliminate deductions now allowed for work and child care expenses.

The Treasury Department proposed eliminating deductions that companies take for interest paid on debt with maturities of more than 40 years.

The 1986 tax reform, which eliminated deductions on interest payments, placed student loans in the same category as all other consumer debt.

But their awards made both men subject to the alternative minimum tax, which eliminates miscellaneous itemized deductions.

There was some talk that the Treasury was looking at eliminating deductions, including, possibly, the interest deduction.

"They have a right to free speech," says Senator Bill Bradley, who has led efforts to eliminate deductions for cigarette advertising.