Highlights of Gov. Mark Sanford’s tuition tax credit proposal, which died in a House committee Wednesday:

• Families whose taxable income is $75,000 a year or less could get a credit against state income taxes or school property taxes.

• The credit would be equal to whichever is less: 80 percent of tuition paid to a private school, or $2,560 for a kindergartner, $3,200 for a pupil in first through eighth grade, and $3,680 for a student in ninth through 12th grade.

• The credit would be phased in from 2005 through 2009. Students in grades K-4 would be eligible in 2005; K-6 in 2006; K-8 in 2007; K-10 in 2008. All students would qualify in 2009.

• Only new private school students would qualify. Students already enrolled in private school as of Oct. 1, 2003, would not qualify until 2009.

• About 73,000 students would take part in the program — when fully implemented in 2010 — at a cost to the state of $234.4 million plus $37.8 million in local property taxes.