31.   After her heart attack, she found a fill-in caregiver through a state program.

32.   Also, the ruling does not prevent Wilson from reviewing state programs for the purposes of identifying which have preferences.

33.   Bush wants to build on the state programs.

34.   But even if all goes well with the IRS, the software publishers still face a big hurdle in getting all their state programs in order.

35.   But last-minute applications are expected, and other state programs have significantly curbed air pollution, he said.

36.   But officials who run the state programs are generally cool to the idea, fearing that it would change the focus of unemployment insurance and harm the trust fund.

37.   But Pataki has made it clear that he would like to place restrictions on the state program.

38.   But some accountants say the wealthy and the financially sophisticated may not find the state program very appealing.

39.   But still unresolved is whether to create a state program to provide food stamps to legal immigrants.

40.   But studies of state programs that put welfare recipients to work without much training show that earnings typically rise by very little.