While Illinois Democrats are touting a dollar-a-pack increase in the state cigarette tax to provide necessary funding for a needs-based grant program for college students, Republicans are advocating a new amnesty program for those who owe income and sales taxes.

Give credit to Republicans for offering an alternative to the Democrats' proposal, rather than just objecting to the tobacco tax plan.

The state clearly needs to address spending, not just revenue. But savings through spending cuts take time, and the Monetary Assistance Program, which helps about 137,000 Illinois college students, doesn't have time. Money appropriated for MAP grants is insufficient beyond this fall semester.

The tax amnesty program could use some fine tuning - which could be easily accomplished in the "veto" session that begins Wednesday. But it offers a better alternative to the Democrats' idea of a cigarette tax hike (which we addressed in a Monday editorial). The tax amnesty targets people who already owe the state money.

The Republican plan calls for allowing people to pay overdue income or sales tax for the period June 20, 2002, to Jan. 1, 2010, without penalties or interest. The amnesty payment period would run from Jan. 1 to Feb. 15.

State Rep. Dan Brady of Bloomington, a co-sponsor of the bill, said it would generate $104.9 million, according to estimates from the Commission on Government Forecasting and Accountability. Money collected through this program that normally would go into the General Revenue Fund would be directed to a special MAP reserve fund.

The last tax amnesty, which covered a longer period, collected $279 million, Brady said.

The proposals raise at least two concerns: Is it too soon after the 2003 amnesty to offer another one, and will those who don't cheat on their taxes feel cheated by the government?

A longer period between amnesty programs would be preferable. But, Illinois needs money now. Some of the taxes collected might not be collected at all without the amnesty program; others might be collected only after a lengthy delay and the expense of court proceedings.

At least 13 states are offering amnesty programs in some form this year, some for the first time.

Many of those waive only penalties or penalties and a portion of the interest.

Republicans should modify their proposal to waive only half the interest, instead of all of it. That way, people who paid taxes on time wouldn't feel like wrongdoers got a free ride, and the state could pick up more money. The lack of penalties and decreased interest payments would still motivate many delinquent taxpayers to come forward.

The amnesty program alone might not provide enough money to fully fund MAP grants, but it is worth consideration.