COLUMBIA -As the Senate prepares to take up its $5.2 billion state budget this week, some lawmakers made final rallies Tuesday against tax increases.

The Senate Finance Committee's version of the budget brings in additional revenue for schools by raising the sales tax cap on cars, eliminating a small sales tax break for people 85 and older and eliminating a tax break on manufacturing equipment.

The Senate's version also supports a plan pushed by Gov. Mark Sanford that would increase the state's cigarette tax to 60 cents a pack from 7 cents a pack to pay for Medicaid programs, while decreasing the state's income tax.

Sanford said that plan would put more money into the pockets of small businesses and individual taxpayers and provide a steady source of funding for Medicaid.

Other plans are floating around the State House, including one by Sen. Tommy Moore, D-Clearwater, to increase the state sales tax by 2 cents on the dollar to help pay for new tax breaks and cover state agency shortfalls.

But some lawmakers said South Carolinians can't afford higher taxes right now.

Lt. Gov. Andre Bauer, a Republican, said citizens should tell their lawmakers to vote against tax increases.

"While government may be finding it difficult to make ends meet, South Carolinians are struggling to get ahead with their personal finances," Bauer said Tuesday, surrounded by a crowd of tax opponents.

Although he acknowledged that education and health care may not be adequately funded, he said spending reforms could help -- including administrative cuts at the Education Department.

Ed McMullen, president of the S.C. Policy Council, called on lawmakers to do a statewide performance audit of education spending at the district and state levels. McMullen said data show that less than half of education dollars are spent in the classroom.

"The Department of Education and district administrators need to re-evaluate their spending choices and decide what is more important: administration or education," McMullen said.

The data used by the Policy Council are misinterpreted, said Education Department spokesman Jim Foster. The "nonclassroom expenditures" in the report include cafeterias, guidance counselors and libraries, he said.

The numbers also are skewed because of growth in the districts, which requires new schools to be built, Foster said.

Regardless of which spending plan is approved, Senate Finance Committee Chairman Hugh Leatherman said there's a commitment to fund education.

"We absolutely are at a crisis in funding education," said Leatherman, R-Florence. "... We are determined that we're going to put money into education, particularly in student-based costs."

The House version of the budget gives schools about $1,643 per student. The Senate Finance version raises that to about $1,900.

The Senate likely will begin debate on the budget today.