1.   And this year Congress did some tinkering itself, changing a few things in the tax law that could benefit many taxpayers.

2.   But lower rates will benefit younger taxpayers when they become older -- as well as provide encouragment for the savings habit.

3.   Democrats and teachers unions have opposed the bill, saying the accounts would siphon money away from public schools and benefit wealthy taxpayers.

4.   The governor added that perhaps it was time to take another look at a constitutional amendment to permit legalized casino gambling in a form that would benefit taxpayers.

5.   Pataki said the law will also benefit taxpayers by reducing pressure on municipalities to raise property taxes to compensate for uncollected property taxes.