MADISON — Highlights of the $62.2 billion two-year spending plan passed Saturday by the state Assembly on a 50-48 vote. Forty-nine Democrats supported it and all 46 Republicans voted against it. Reps. Bob Ziegelbauer, D-Manitowoc, and Peggy Krusick, D-Milwaukee, voted no. Independent Rep. Jeff Wood of Bloomer voted yes. One Democrat, Rep. Nick Milroy of Superior, was absent because his wife was in the hospital.

The budget now heads to the Senate, which was expected to take it up next week.

If the budgets passed by the two houses aren't identical, a special committee would have to meet to come up with a compromise before it's sent to Gov. Jim Doyle for his consideration.

TAXES AND FEES:

— Raises taxes and fees by $2.1 billion, but does not increase general sales or income taxes.

— Creates a new tax on oil company revenues and allows them to pass along the cost of it up to 4 cents per gallon to consumers at the pump.

— Increases cigarette taxes 75-cents per pack.

— Raises income taxes on individuals earning more than $225,000 and households making more than $300,000 a year.

— Imposes up to a 75-cent fee per month on all cell phones, land lines and any device that can call 911.

— Diverts $20 million that was supposed to be returned to cell phone users in $5 checks to local governments to help pay for services and keep property taxes low.

— Lowers income tax exclusion on capital-gains profits from 60 percent to 40 percent.

— Raises boat registration fees 15 percent and creates a $15 nonresident boat sticker beginning in January 2010.

— Increases fees on solid waste disposal from $5.90 per ton to $13 per ton.

— Raises cost of background checks for handguns from $8 to $13.

— Delays until 2011 tax breaks for health insurance premiums and child care that were to take effect this year.

— Replaces a 1-year-old film tax incentive program Gov. Jim Doyle wanted to eliminate with a more conservative one that limits how much money can be handed out for qualifying projects over two years.

CRIME AND PUNISHMENT:

— Allows some felons to be released from prison earlier, among other reforms, designed to ease overcrowding, save money and better prepare inmates for life in the community. Republicans and Democrats in the Assembly agreed to broaden the list of offenses not eligible for early release to include kidnappers, those convicted of felony murder and others.

— Increases the age from 21 to 25 that criminals could have their records expunged. And while only those convicted of misdemeanors are eligible currently, that would be expanded to cover some felonies, including drunken driving.

— Allows police to stop drivers for not wearing a seat belt. Currently, police can only issue a ticket for that offense if the driver is first pulled over for a different violation.

— Requires every police department starting in 2011 to track the race of people they pull over to determine if racial profiling is occurring.

TRANSPORTATION:

— Allows the Fox Cities and Chippewa Valley to increase sales taxes up to half a cent to pay for bus systems, commuter trains and other transportation projects under regional transit authorities. Car rental fees could increase from $2 to $18 in Kenosha, Racine and Milwaukee counties to pay for commuter rail connecting those cities. And in Milwaukee County, sales taxes could increase .65 cents to pay for buses as well as other expenses including police and fire services and parks. Dane County could increase sales taxes a half cent to pay for transportation projects, including roads, highways and commuter rail.

— Creates a new driver's card for illegal immigrants that would allow them to drive, but could not be used as identification to get on an airplane.

EDUCATION:

— Cuts general aid to schools by 3.5 percent.

— Eliminates in one year the 16-year-old state law known as the "qualified economic offer" which effectively places a cap on teacher pay increases.

— Allows illegal immigrants who graduate from Wisconsin high schools and have lived in the state three years to qualify for in-state tuition at Wisconsin universities and technical colleges.

— Lowers number of students who can participate in Milwaukee school choice program, where students attend private schools at the state's expense, from 22,500 to 21,500.

STATE GOVERNMENT:

— Furloughs state workers 16 days over the next two years.

— Raises total state government spending by roughly 6.3 percent, but state general-fund spending would drop by about 3.2 percent. The overall increase is due largely to $3.7 billion in federal stimulus money.

— Rescinds 2 percent pay raises for non-unionized state and University of Wisconsin employees. If unionized workers don't give up their raise, the governor has said it could lead to 400 layoffs.

— Cuts most state agencies by about 6 percent, which could lead to up to 1,000 state employee layoffs.

— Cuts state aid to local governments by 3.5 percent.

OTHER:

— Requires insurance companies to cover autism and mental health disorders.

— Extends some of the same benefits enjoyed by married couples to gay and lesbian couples who live together and form domestic partnerships. Domestic partners of state employees could receive the same state retirement and health insurance benefits as spouses.

— Increases minimum car insurance requirements, which is expected to lead to higher rates for drivers.

— Requires construction companies to pay the prevailing wage on any public works project costing $25,000 or more and any public-private venture over $100,000.