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    SHAPING VIRGINIA'S BUDGET
    A look at key differences in the two-year, $40 billion state budget plans put forward by Gov. James Gilmore and each chamber of Virginia's legislature:

    Issue Governor's Proposal Senate House
    Car-tax cut $493 million to phase out tax on first $20,000 of vehicle's value $474 million to phase out tax on first $15,000 of value $388 million to cut both the car tax and the 4.5 percent sales tax on food
    Food-tax cut None, opposes None Calls for cuts to food sales tax as part of plan to cut car tax
    School construction None, seeks study $100 million more in low interest loans to local districts $110 million in grants to local districts
    Tax cut on non-prescription drugs $20 million to cut 4.5 percent sales tax on over-the-counter medicine Same Same
    New teachers $58 million to hire 2,000 more elementary school teachers than needed to meet enrollment growth Same as governor's plan $59 million to reduce class sizes for K-3rd grade to as low as 15 students; adds reading specialists
    State worker
    pay raises
    2.25 percent each year 4.1 percent in first year; no raise in second year 3.5 percent in each year
    Teacher pay raises 2.25 percent 5.8 percent 5.7 percent
    Chesapeake Bay $60 million to clean bay tributaries Same as governor's plan $52 million for bay cleanup, $8 million for other environment programs
    Northern Virginia road bond Opposes in principle $96 million $96 million
    Children's health insurance $30 million plan to cover 57,000 children in low-income families $37 million plan to cover 83,000 children $37 million plan to cover 83,000 children
     SOURCE: Virginia General Assembly

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