Amendment in the nature of a substitute contained a number of provisions and sought to provide a rebate of $600 for joint filers ($500 for heads-of-household, $300 for single filers); extend for one year all tax provisions that expire this year; provide tax provisions to create $11 billion in interest-free financing for school construction and repair; and provides a one-year expansion of unemployment benefits that would provide up to an additional 26 weeks of benefits to those exhausting their rights to regular benefits.