Jerusalem ? Israel said Thursday it would free $100 million in frozen tax funds to boost moderate Palestinian President Mahmoud Abbas – the first Israeli payment since the militant Hamas group won Palestinian legislative elections and took office last year.

The move came two days before Abbas heads to Syria for talks with the top Hamas leader to forge a unity government aimed at ending a punishing international aid boycott. The talks have sputtered for months amid deadly clashes between forces loyal to the two sides, killing 35 people. But Abbas’ scheduled meeting with Khaled Mashaal of Hamas might be a sign that an agreement was finally at hand, though key obstacles remained.

The $100 million is part of the tax money Israel collects for the Palestinian Authority under partial peace accords, including customs and value-added tax. Israel halted transfer of the funds when Hamas won control of the parliament and set up its Cabinet in March 2006.