Gore stated that he would match every federal dollar spent on education and health care, with a dollar for tax cuts to middle class taxpayers and two dollars toward paying down the national debt. "I think it's very important to keep the debt going down and completely eliminate it," stated Gore.

Gore repeatedly referred to Bush's plan as "a tax cut for the wealthy." Bush repeatedly accused Gore of basing that criticism on "phony numbers" and "Washington-fuzzy math."

GORE: Under Governor Bush's tax cut proposal, he would spend more money on tax cuts for the wealthiest 1 percent than all of the new spending that he proposes for education, health care, prescription drugs and national defense, all combined. Now, I think those are the wrong priorities.

Later in the debate, Bush defended his tax plan against Gore's accusation that it would only help the rich.

BUSH: After my plan is in place, the wealthiest Americans will pay a higher percentage of taxes than they do today, and the poorest of Americans, 6 million families, 7 million people, won't pay any tax at all.

GORE: "Let me just say, Jim (Lehrer), you haven't heard the governor deny these numbers. He's called them phony, he's called them fuzzy. But the fact remains, almost 30 percent of his proposed tax cut goes only to Americans that make more than $1 million per year."

The candidates returned to this "help the rich - help the poor - help the middle class" tax cut argument throughout the debate, yet neither candidate proposed any new tax cuts or other uses for the surplus that they had not previously suggested during the campaign.

From Their Past Policy Statements
Outside last night's debate, here are what the candidates have stated on the surplus and tax cuts:

Both Bush and Gore propose setting aside $2.39 trillion of the surplus to shore up and protect the Social Security program.

From the $2.17 trillion non-Social Security surplus:

Bush would: Give back $1.3 trillion in tax cuts; spend $475 billion on domestic programs; and hold $265 billion in reserve.

Gore would: Give back $480 billion in tax cuts; spend $360 billion to improve Medicare; spend $870 billion on domestic programs; and hold $300 billion in reserve.

Bush would: Reduce the 15 percent tax bracket to 10 percent for a single taxpayer's first $6,000 of income, the first $10,000 for single parents, and the first $12,000 for married couples. Cut the maximum tax rate for the middle class to 25 percent from 28 percent and capping the top tax rate at 33 percent. Veto any income tax increase.

Gore would: Give back $480 billion in "targeted" tax cuts.  Provide tax relief for stay-at-home-parents. Provide After-School Tax Credits for children ages 16 and under. Simplify estate tax exemptions. Increase the exemption for small businesses and family farms.

Gore would: Eliminate the national debt by 2012.

Bush would: Eliminate the national debt by 2016.

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