21.   Instead, states cut taxes that bear most heavily on upper-income families.

22.   It the state does cut its estate tax, it will have to scramble for other sources of revenue.

23.   It requires recipients to go to work after two years of assistance and requires states to cut off aid to all but hardship cases after five years.

24.   Many states are cutting income taxes or giving rebates, but none as dramatically as Ohio.

25.   One reason for the rise in obese children is that many states have cut physical education in the schools, Satcher said.

26.   Six years ago, when New York state cut higher education in prison, the Greene Correctional Facility set up volunteer-taught workshops as a filler.

27.   That, in turn, would reduce borrowing costs and enable the state to cut electric rates.

28.   The conference of state legislatures said states had cut taxes in each of the last five years.

29.   The danger is that some states will cut families off welfare rather than pay out higher benefits.

30.   The mayor had to scale back the cut in overall spending because the state did not cut spending on entitlements as much as he had hoped.