Oct. 4--NEW YORK--New York lawmakers want to give tax breaks to tourists to get them spending money at restaurants, hotels and entertainment venues in the Big Apple. 

U.S. Rep. Carolyn B. Maloney, a Democrat, was the creator of the "I Love NY Tax Deduction Act," which is being presented as a bipartisan proposal with fellow New York Rep. Thomas Reynolds, a Republican. 

"Everybody is reacting from the physical disaster, but it is more difficult to see the business disaster," Ms. Maloney said. "Our hotels are vacant. Our restaurants are empty. We are hurting financially." 

By traveling to New York and spending money, people can help rejuvenate the city's businesses, she said. 

The proposal would allow individual taxpayers to deduct up to $500, or 50 percent of the cost of meals, lodging and entertainment in New York City. Families would be able to deduct up to $1,000. This bill would be effective from the date it was approved through Dec. 31, 2002. 

Taxpayers would be eligible for the deduction whether or not they itemize. 

Ms. Maloney isn't sure when the proposal will be presented to the House, but she hopes it will be part of a larger economic stimulus package being offered to help the city get back on its feet. 

About 60 representatives are co-sponsoring the proposal, including Dallas Democrat Martin Frost and Houston Democrat Sheila Jackson Lee. 

Meanwhile, in Central Park, carriage drivers Enda Moran and Paul McDead said that Wednesday is usually a slow day for tourists but that they were doing even less business than usual. 

Mr. Moran said he and his horse, Rusty, had driven only one customer as of 2 p.m. On an average day, he would have already had three customers. 

Mr. McDead said: "Tourism is the business we are in, and we are very concerned. But I have great faith in our leadership." 

Robert and Judy Schmitt, while riding in one of the carriages, said they had planned to travel from Wisconsin to New York before the terrorist attacks three weeks ago. Mr. Schmitt said he would travel to New York again, with or without a tax break. 

Gov. George Pataki is supporting the resurrection of the "I Love New York" campaign with $40 million -- split evenly between the state and the Port Authority of New York and New Jersey. 

The tourism promotion will include a television advertisement with such well-known New Yorkers as Mayor Rudolph Giuliani, actor Ben Stiller, New York Yankees shortstop Derek Jeter, and the governor. 

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