A look at some of the competing claims _ all accurate, depending on how you look at them _ about the effect on individuals and the federal government of the Republicans' 10-year, $792 billion tax cut package.

Individuals

Republicans: Assuming 1 percentage point income tax cuts and income tax brackets are adjusted, married couples with two children earning $75,000 a year would see a 27.1 percent reduction in the taxes they pay. People earning $100,000 a year would see an 18.5 percent reduction in taxes.

Democrats: Assuming 1 percentage point income tax cuts, repeal of estate tax, reduction of capital gains taxes and other changes, 58 percent of tax benefit would go people in the top 10 percent income bracket _ about 11.5 million families, according to the Treasury Department. The lowest-earning 22.5 million families, meanwhile, get less than 1 percent of the benefits.

Government

Republicans: With a $2.9 trillion surplus forecast over 10 years, two-thirds can be set aside to prepare Social Security and Medicare for baby boom retirements assuming both programs are reformed with some supplemental private investment accounts. The remaining third should go for tax cuts, pay down public debt and limited other needs.

Democrats: A $2.9 trillion surplus over 10 years must be set aside entirely for Social Security, Medicare, paying down debt and ensuring adequate government spending. A large tax cut, according to a White House analysis, could trigger deficit rules requiring mandatory cuts in 2002 totaling $18.7 billion in programs such as Medicare, veterans benefits, immigration, student loans and crop insurance.