BATON ROUGE, La. -- After two months of debate inside the Capitol, lawmakers have approved tax relief that will benefit a wide range of Louisiana residents and businesses, including dairies, theater producers, low-income workers and parents of preschool children.

Republicans, disappointed that Gov. Kathleen Blanco won approval to spend over $30 billion, were pleased they were able to push through more tax breaks than the governor wanted.

"Fiscal conservatives are on the rise," said Rep. Tim Burns, R-Mandeville.

Some of the tax breaks would affect 2007 tax forms, others won't take effect until next year. Blanco, who shied away from several tax break proposals to protect her spending plans, said she hasn't decided yet whether she would veto any.

Her biggest question: whether to veto a once-minor tax break for solar and wind power producers. Lawmakers amended the bill so that it would now equal state tax revenue reductions of well over $100 million. The bill includes: a $100 million tax credit for homeowners, tied to their property insurance costs; and a repeal of the state's gift and death taxes. It would not take effect until after Blanco leaves office.

Here's a look at tax breaks approved by the Legislature and awaiting Blanco's decision to veto or approve:

ITEMIZED DEDUCTIONS

The biggest tax break would reinstate itemized deductions that were eliminated in 2003 as part of the tax code changes dubbed the "Stelly Plan," after their sponsor, former Rep. Vic Stelly, R-Lake Charles.

Taxpayers who itemize their state returns would again be able to deduct home mortgage interest, contributions to charities and certain medical expenses. Economists estimate that 20 percent of taxpayers -- from the upper and middle classes -- itemize their returns and could benefit from the reinstated deductions.

Combined, Louisiana taxpayers who qualify could stand to gain $157 million.

CONSUMERS

Lawmakers approved creation of an annual "sales tax holiday" for shoppers every August, intended mainly as a break for parents buying school supplies. The measure would apply to purchases up to $2,500, excluding automobiles.

As the legislation was written, a shopper could spend $2,500 tax free at one store, drive across the street and get the same break on another $2,500, and so on.

DAIRIES

Milk producers won corporate tax credits that would take effect depending on the price of milk, as monitored by the federal government. Each dairy could claim between $5,000-$30,000 in credits per year.

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Measures that will affect 2008 tax returns include:

--A new tax credit, which Blanco supports, aimed at employed taxpayers who make less than $40,000 per year and fall into the "earned income" tax break category on their federal returns. The bill was sponsored by Sen. Lydia Jackson, D-Shreveport, who said a taxpayer could get credits on their state returns worth a maximum of about $160 per year.

--Repeal of the remnants of Louisiana's "death tax," which only applies to people who inherit money but don't begin the legal succession process within nine months of the death.

--Repeal of Louisiana's 2 percent to 3 percent tax levied on certain gifts (from parents to children, for example). Rep. Hunter Greene, R-Baton Rouge, who supported the repeal, said Louisiana is one of only four states that have such a tax.

--Tax credits for producers of Broadway-style shows. The "Broadway Louisiana" theater credits go to productions that hire Louisiana residents such as plumbers, carpenters, musicians and other stage workers and either rehabilitate or build new theaters for traveling shows.

--An income tax credit of up to $12,500 to offset the cost of buying and installing systems that produce electricity from solar or wind energy. To qualify, a homeowner could install such a system on a new or existing structure.

--Tax credits that would go to parents of private school students, to offset tuition costs. Blanco is an opponent of using state money for "vouchers" that would go from the state to the private schools themselves.

--Tax credits, supported by Blanco, for daycare centers and parents who enroll their children in certain daycare facilities. The bill would set up a new rating system for the facilities, which would get bigger tax breaks for meeting new criteria to be set up by the state Department of Social Services. The measure would also give a tax break to employees of daycare centers.