Amendment sought to eliminate the reduction of the tax rate on capital gains; broaden use of Individual Retirement Accounts by allowing a 50% deduction for contributors not currently permitted to take a 100% deduction; allow funds to be withdrawn from such accounts without penalty if used for the first-time purchase of a home or to finance college costs; extend the existing tax rate of 33% to apply to all upper-level income brackets, eliminating the current rate of 28% for the highest income categories; and apply revenue gains to a special Deficit Reduction Trust Fund.