For farmers, the plan would exempt from Federal regulation 53 million acres of wetlands drained for cultivation prior to 1985.

The new plan exempts small cable operators from any requirements that they carry local stations except for one public television station.

But city officials said the plan exempts people with serious conditions and was drafted in consultation with consumer groups, Medicaid recipients, doctors and others.

A senior economic adviser to Mr. Clinton, Gene Sperling, said the plan would exempt 99 percent of home sales from the capital gains tax.

Unlike the earlier schemes, Ray's plan didn't exempt the wealthy whites in southeast Charlotte.

The plan would exempt those gains from taxes only if they were reinvested in the enterprise zone.

The plan would exempt the first $500 in dividend income from taxes and would reduce the tax on dividends above that amount over 10 years.

Although their plan includes some non-recurring revenues and unrealistically exempts school aid, it is a reasonable start.

Mr. Pomeroy said his plan had the advantage of more immediate relief and would have exempted 99.7 percent of all estates.

Their plan also exempted Social Security.