Here are some of the major provisions of the state budget package lawmakers approved early Thursday.

TAX INCREASES

Democrats and Gov. Arnold Schwarzenegger demanded a package of tax increases to take effect at various dates. The increases would be extended by different lengths if voters approve a spending restriction measure set for the statewide ballot. Details:

• A sales tax increase of 1 cent on the dollar begins April 1, ends June 2011 (June 2012 if voters approve extension).

WOULD RAISE: $5.8 billion through June 2010.

• Vehicle license fee increase from 0.65 percent of vehicle value to 1.15 percent begins May 19, extends through June 2011 (June 2013 if voters approve extension). The state general fund gets 70 percent; local law enforcement gets the other 30 percent.

WOULD RAISE: $1.5 billion through June 2010.

• Increase in income tax rate liability of 0.25 percent begins for tax year 2009 through tax year 2010 (tax year 2012 if voters approve extension). The rate increase would be halved to 0.125 percent if the state receives at least $10 billion from the federal stimulus package.

WOULD RAISE: $3.7 billion (0.25 percent increase) or $1.8 billion (0.125 percent increase) through June 2010.

• Income tax credit for children and other dependents ($309 per dependent in 2008) decreases to the level of the personal credit ($99 in 2008) for tax years 2009 and 2010 (through tax year 2012 if voters approve extension).

WOULD RAISE: $1.4 billion through June 2010.

SPENDING CUTS

The package relies on some $15.1 billion in spending reductions, some of which will be restored if enough federal stimulus money is received. Details:

• Education – Cuts school funding by about $5.2 billion through June 2010, but protects funding to a few "categorical" programs, such as special education, class-size reduction in kindergarten through 12th grade, school lunches and after-school programs. Others would receive 15 percent cuts. Proposal to cut school year by five days was abandoned.

• Higher education – The plan trims $692 million by cutting the University of California and California State University budgets by 10 percent, eliminating the planned 7.5 percent budget increase in 2009-10, and eliminating contributions to UC retirement required when actuarial value falls below 100 percent.

• Health and social services – Cost-of-living increases for welfare and SSI/SSP recipients were eliminated for $674 million in savings.

• Transportation – The plan eliminates funding for local transit agencies.

• Line-item vetoes – The governor is expected to trim about $600 million more in spending from what Legislature approved.

ON THE BALLOT

As part of the budget package, voters will decide seven measures in two statewide elections. Details:

MAY 19 SPECIAL ELECTION

• Spending restrictions – The political key to getting Republican support for tax increases, this measure would create a rainy day fund in the constitution. Essentially, it would restrict spending in surplus years, saving the money to pay bills in down economic years. In an effort to build a coalition with the spending lobby, the measure also would extend the tax increases.

• Lottery – Voters will be asked to make the California Lottery more flexible – such as allowing prizes to increase – in an effort to make it more lucrative. The plan is to improve its operations so much that the state can borrow $5 billion against future proceeds.

• Mental health funding – This measure would shift up to $460 million from the fund created by Proposition 63 to mental health screening and treatment programs.

• Early childhood funding – This measure would shift up to $608 million this year and $268 million a year through 2013 from the First 5 children's commission programs (Proposition 10) to general health and human services programs.

• An amendment to Proposition 98's school funding guarantee would require the state to repay $9.3 billion a year to schools and community colleges over seven years beginning in 2011. The money would make up for funds that would have been required in the last two sour budget years. This measure will not go into effect unless voters also approve the spending restrictions measure on the same ballot.