Others contend credits would just provide subsidies to people who already buy insurance.

The biggest immediate question mark is how much credit the United States will provide the former Soviet Union so that it can purchase grain.

"The credits provide those landowners with revenues for their properties that they might never have gotten for decades, if ever," he said.

"Unlocking credit for small businesses will provide a powerful boost for investment and job creation in local communities across the country."

But these credits provide little relief for the likely first line of employers.

About 60 million Americans hold Sears credit cards, and credit provides 60 percent of the company's profits - far more than at any other retailer.

The credits could provide automakers with some leeway in reaching the goal.

They believe the proposed credit will provide unneeded relief for the middle class and rich while doing nothing to solve the public crisis of burgeoning foster-care rolls.

Mr. Farbman estimated that the credits provided about 12 percent of the project's $10 million financing.

These credits provided a windfall of billions of dollars for investments that would have been made even without a tax credit.