Topeka ? The tax plan endorsed Thursday by the Assessment and Taxation Committee was presented by its chairman, Sen. Dave Corbin, R-Towanda.

The measure would:

 Raise individual income taxes about 5 percent, to raise $93.8 million. The increase would stay in effect for three years. The plan also would offset higher income taxes with $10.5 million in tax credits for poor working families.

 Increase the sales tax to 5.2 percent from 4.9 percent on June 1, to raise $114.7 million. Offsetting the increase would be $34.5 million in sales tax rebates to poor families.

 Increase the cigarette tax by 65 cents a pack on June 1, to 84 cents, to raise $111.2 million.

 Double the wholesale tax on other tobacco products, to 20 percent, generating $4 million.

 Increase excise taxes on beer, wine and hard liquor by $18.1 million.

 Reimpose inheritance taxes for nieces, nephews and nonrelatives who are heirs, for $20 million.

 Double the fees that corporations pay for the right to do business in Kansas, raising $18 million.