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from 15 percent and doubles the child credit to $1,000 from $500.

This means a two-parent family with two children that earns less than $35,000 a year would pay no federal income tax. That’s a 100 percent tax reduction.

Families earning between $40,000 and $50,000 a year would see an average reduction of 55 percent.

The Bush plan does not favor the rich. Those earning $50,000 and $75,000 would see an average tax cut of 30 percent. Families earning $75,000 - $100,000 would see an average tax cut of 18 percent. Those earning more than $100,000 would have an average reduction of 10 percent.

In comparison, the Gore tax plan is a mishmash of entitlement programs that makes the tax code even more complicated and unfair. The majority of taxpayers do not qualify for Gore's tax cuts.

Gore's tax cuts are offered only to taxpayers who have a child in government-approved day care, have a child in college, are the beneficiary of an estate, have an ailing parent or are married. But it's not even that simple because his

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