Reforming the state and local tax codes to provide a revenue neutral +means of sharing the burden of the budget deficit; expanding the income tax +subtraction for health insurance; increasing the income tax rate on the higher +two tiers and the dependent care and working family credits; providing a +refundable dependent child credit, specifying certain limits; providing for +computation of an alternative property tax refund and for an annual inflation +adjustment; exempting vitamins from the sales tax and expanding the exemptions +for drugs and medical devices, for certain hygiene products, for medical +supplies purchased by licensed health care facilities or professionals for +residents or patients treatment purposes and for sales to local government units; +imposing the sales tax at a lower rate on capital equipment; repealing the +gross earnings tax on hospitals and health care providers(ra)