President Bush's plan to end individual taxes on dividends is in trouble, and he'll have to hammer out a deal with Congress. Here's what's on the table:THE 50% SOLUTION

Excludes half of dividends and capital gains from individual taxesPROS Treats all investment income similarly, simplifying taxes on gainsCONS Costs more than $270 billion over 10 yearsPHASED-IN APPROACH

Gradually eliminates dividend taxes over 10 yearsPROS Eases short-term budget crunch. Backers could accelerate tax cut if deficit shrinksCONS Provides little stimulus, and masks long-term budget impacTWO-FOR-ONE RATE

Taxes both dividends and capital gains at 18%PROS Dividends become more attractive, relative to capital gainsCONS Makes taxes more complicated, costs $230 billion-plus over 10 yearsCHEAP AND EASY

Excludes $1,000 in both dividends and capital gainsPROS Reduced filing paperwork and a manageable cost of $3 billion a yearCONS Does little to boost either the economy or the stock market