Amendment in the nature of a substitute sought to increase HOPE scholarship credits; extend an income tax exclusion for employer provided educational assistance; authorize interest free bonds and loans for schools with students from poor families; provide tax credits for children of families who earn less than $60,000 per year; provide capital gains exclusions for the sale of a principal residence; allow a deductible capital gain loss when selling a residence; provide a special rate for the sale of farms, business assets, and real estate; create an additional exemption for estates that include a family owned business; extend expiring provisions of various tax credits; expand empowerment zones and enterprise zones; provide various tax credits and incentives including the deduction of remediation costs incurred with toxic waste cleanup and a welfare to work credit.