1.   -- Offering a deduction for savings and investment in a new tax code.

2.   A Roth IRA, by contrast, offers no deduction now.

3.   But rather than supporting true public financing, Gore hopes to build an endowment fund on the cheap, by offering tax deductions for contributors.

4.   New Mexico, for instance, offers a deduction for all contributions to the plan and waives taxes on investment gains.

5.   So far, five large public employers, such as the Albuquerque public schools, have agreed to offer payroll deductions for the plan.

6.   Some plans offer a deduction for those staying alone in a hotel room.

7.   They offer no deductions but let you withdraw money tax-free in retirement.

8.   The Democrats also offer deductions for college tuition and interest on student loans and special interest-enhanced U.S. Savings Bonds for education.