The "A+ Accounts" offer parents and concerned citizens a new way to invest in a child's education from kindergarten through 12th grade. Under this plan, families, single parents, or anyone earning less than $95,000 annually ($150,000 on joint tax returns) could deposit up to $2,000 per child in after-tax income into interest-bearing savings accounts each year. These tax-free funds could be used for any education-related expense, from books and transportation to special programs or private school tuition. The A+ Account program offers a tangible opportunity to parents to improve their children's K-12 education. In addition, the bill would allow parents to make tax-free withdrawals from state-operated tuition savings and prepaid tuition programs for their children's higher education expenses. The bill also contains two provisions on school building and repair: The first would free $3 billion in school construction bonds for public schools over the next five years. The second would expand from $10 million to $15 million the maximum value a school district could issue in tax-exempt bonds without having to comply with complicated IRS arbitrage rebate rules. The article goes on to list several Senate proposals which would strengthen A+ Accounts. (DFR)