Last week I had the opportunity to join my fellow Assembly Republican colleagues to introduce a comprehensive education tax credit proposal that will give families greater opportunity and choice in educating their children. The proposal is the driving force behind our $1.4 billion family and jobs tax cut package that, if enacted, will help families and spur economic growth statewide.

The tax credit proposal aims at offsetting some of the expenses for families who have children attending grades K through 12. More specifically, our plan calls for a tax credit of up to $1,500 per student or $3,000 per family, depending on income. It can be used by parents for nearly any educational expense including fees or tuition expenses, instructional materials such as textbooks, tutoring, computers, and computer software, and costs associated with transporting children to and from school. The full $1,500 credit would be available to families with incomes of less than $40,000, and would be capped at $3,000 per family.

Our proposal is also not limited to families with children enrolled in just the public school system. Parents will have the opportunity to provide better means of educating their young if they choose public or private schools, whatever their choice. No one is left out.

Last year I introduced a similar proposal in the state assembly that would have allowed families to claim up to a $500 tax credit to help offset some of the burden families face while paying for a student's participation in extracurricular activities. Taxpayers would also have been eligible for the tax credit if they voluntarily contributed to some type of school tuition organization.

The GOP proposal encompasses many aspects of my bill, and I am pleased that my colleagues have embraced my tax credit idea and expanded upon it for the benefit of all working families with children.

Other aspects of the multi-faceted Family and Jobs Tax Cut package are:

* Elimination of the gross receipts tax on energy - savings of $500 million;

* Elimination of the petroleum business tax on heating oil for commercial customers - $19 million;

* Expansion of the Power for Jobs program - $40 million;

* Sales-tax free summer for diesel/gas - $100 million;

* Increased dependent exemption from $1,000 to $2,000 - $250 million; and,

* Elimination of the ton mileage tax on trucks - $65 million.

In Albany, budget talks are underway. I am confident that the state senate and Governor Pataki will embrace our tax cut plan, but the Democrats in the state assembly, led by Speaker Sheldon Silver, have other priorities. Stalling the entire legislative process is one of them.

Sheldon Silver has gone on record by stating there will be no budget this year if the state legislature does not commit to building an enormous stretch of subway on Second Avenue in Manhattan.

I urge Speaker Sheldon Silver to reconsider his position so we can come to a bipartisan understanding on this tax cut proposal.