* RATES: The 28 percent top income tax rate would be raised to 31 percent.
* GASOLINE: The 9-cent-a-gallon tax would be increased by 5 or 6 cents.
* DEDUCTIONS: A couple or individual could write off only 97 percent of itemized deductions on any portion of adjusted gross income exceeding $100,000.
* EXEMPTIONS: Personal exemptions for upper-income taxpayers would be phased out, beginning at $100,000 in income for single taxpayers and $150,000 for couples.
ALCOHOL: Negotiators already have settled on higher taxes on alcoholic beverages, tobacco, airplane tickets, furs and jewelry and expensive cars.
MEDICARE: Sizable problems remained to be worked out on spending for Medicare, Medicaid and farm programs.