LET'S SEE WHO WANTS TO CUT TAXES

Congressional Republicans are pushing anew for tax cuts before their adjournment in a few weeks. President Clinton and the Democrats are responding that any such move for much-needed tax relief is an assault on Social Security. Republicans responded with a plan that dedicates 90 percent of the expected federal budget surplus to Social Security, with the other 10 percent to go toward tax cuts. This leaves the GOP tax-cut proposal at a piddling $80 billion over the next five years -- small potatoes, indeed.

Despite its disappointingly small size, the GOP tax cut proposal has much to commend it. It contains tax breaks for farmers, self-employed people, small savers, working senior citizens, college students and two-earner couples earning more in taxes than they would if single.

This last is the first real congressional assault on the marriage penalty. The small-saver tax break is the work of first-term U.S. Rep. Kenny Hulshof, R-Mo., a member of the House Ways and Means Committee who is making his mark.

Congressional Republicans should pass their proposal and send it to the president. Let voters see this fall who wants to cut taxes, and who wants Washington to keep the money.