who will see relief

• Recent college graduates can save up to $190 per year through a student loan interest deduction, and current students can get an increased tuition deduction averaging $140.

• Married couples can save an average of $115 per year with the elimination of the "marriage penalty."

• More than 25,000 families who qualify for child-care tax credits will get an average additional credit of $74 per year.

• Small businesses can offer tax-free tuition and adoption assistance for employees.

• The Working Family Tax Credit will be expanded to include an estimated 16,000 more families, and those already getting the credit will get more relief.

Source: Gov. Mark Dayton's office