_ J State of the Union address already draws fire, praise WASHINGTON (AP) — Presi dent Bush’s State of the Union ad dress will lay out a program to “get America back working again,” his chief of staff said Sunday as he de fended a controversial proposal to eliminate the luxury tax on yachts. Samuel Skinner, who replaced John Sununu as the president’s top aide late last year, said Bush’s Tuesday night address and the budget he sends Congress on Wednesday will try to overcome an unexpected “wall of resistance” that’s keeping the econ omy from reviving. “The No. 1 issue is jobs and the economy. That is what we are going to be dealing with,” Skinner said on ABC’s “This Week with David Brin kley.” The president’s package, much of which has already been revealed, will propose a middle class tax break in the form of an increase in the personal exemption for families and up to $5,000 as a tax credit for first-time homebuy ers. It will also propose up to $50 bil lion in additional cuts in defense spending over the next five years, increased incentives for business investment and a 90-day moratorium on many new government regulations. The election-year budget also has a host of increased spending meas ures in such popular areas as environ mental cleanup, Head Start, space exploration and creation of new parks and recreation areas. Officials confirmed that the Bush budget will propose eliminating a 10 percent tax on yachts costing more than $100,000. Some congressional sources said they expect the admini stration will also propose repealing a similar luxury tax on the purchase of i-— airplanes. The luxury tax, passed in 1990 as part of an effort to control huge budget deficits, also covers purchases of jewelry, furs and expensive automo biles. Skinner defended the proposed repeal of the tax on yachts against criticism that it was a tax break for the rich. He said the tax — which was supposed to raise $145 million over five years — had cost thousands of jobs in the boat-building industry while generating little revenue for the gov ernment. “What we’ve got to do is get America back working again. We’ve got to get government off America’s back. And if that means a tax destroys an industry, we ought to look at it again,” Skinner said. NAVAL ROTC NURSING SCHOLARSHIPS READILY AVAILABLE TO QUALIFIED APPLICANTS Contact LT Osmundsen at 472-2475 YOU OWE IT TO YOURSELF TO FIND OUT Macy’s likely to file Monday for bankruptcy NEW YORK (AP) — With sales flagging and debts growing, R.H. Macy & Co. Inc. was believed to be on the verge of filing for bankruptcy court protection, company suppliers and an analyst said Sunday. The 134-ycar-old retailer wouldn’t reveal whether it planned a bank ruptcy filing or was still trying to avert one through negotiations, said company spokesman Michael Frcilag. But suppliers, who have not re ceived January payments from Macy’s, expected the privately held depart ment store chain would file as early as Monday for protection from its credi tors under Chapter 11 of the federal bankruptcy laws. “I don’t sec any other option than (Chapter) 11 out there right now If they could pry a judge out of his bedroom, they would do it today,” Bud Konhcim, president of the ap parel maker Nicole Miller Ltd., said Sunday. Books Continued from Page 1 culi Morali,” a vellum-bound work written by scholar-architect Leon Batista Alberti (1404-1472) and pub lished in 1568. Eva Sartori, development officer for the UNL libraries, said the collec tion had been valued at more than $20,000. A special exhibition case is being commissioned to display the collec tion. The case, a gift from William Laurie Porter, husband of a UNL alumna, will have a security system and will follow the latest preservation guidelines, Sartori said. 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