You get a 30 percent credit in three years.

For example, by spending $1 million more, theoretically he might get a 25 percent credit on that increase, or $250,000 worth of advertising space.

A 1 percent credit would average only $54 for taxpayers in this group.

Most tax shelter partnerships are likely to promise the 20 percent credit.

The 20 percent credit would shave about $1,200 a year off of the typical bill.

"It showed that my district gets the lion's share of the 20 percent credit," he said.

Parents with incomes above $59,000 would be entitled to a 20 percent credit.

Small non-profit organizations may receive up to a 25 percent credit.

Under the agreement with the state, if the bank employs 2,000 people, it will receive a 50 percent credit.

But if the claim is denied for this reason, the 75 or 90 percent credit toward a future cruise will be given.