Families earning up to about $60,000 would be taxed at 10 percent.

And possibly the income would be taxed at 15 percent.

Most of their 1998 income came from long-term capital gains, which are taxed at 20 percent.

Until now, that income has been taxed at 15 percent.

Dividends are to be taxed at 15 percent for most taxpayers, less than half the current rate, until 2008.

But more expensive meals, which had been taxed at 10 percent, will cost less.

Then the child could sell it, be taxed at 15 percent and use the rest for college costs.

Since 1991, the state has taxed natural gas purchases from other states at 4.25 percent.

For them long-term capital gains are taxed at 10 percent.

Trust income of more than $7,500 is taxed at 39.6 percent.