Here are some of the major cuts and reforms passed in the cabinet for the proposed 2009-2010 budget: Value added tax (VAT) will be set at 16.5% for the next two years, a 1% increase. Taxation on gas-guzzling and polluting vehicles will be raised. The ceiling on payments to the National Insurance Institute will be raised from NIS 38,400 to NIS 61,300. Half of the convalescence pay due to Israeli workers for a period of two years will be frozen. NIS 400m will be diverted towards renovating schools. NIS 900m. will be allotted towards creating new jobs and encouraging employment. NIS 900m will be diverted towards funding the Capital Investment Encouragement Law for a period of two years. The government will launch a program that will aim to reduce the number of fraudulent receipts issued and cut tax evasion, which costs the country NIS 6 billion a year. A new reform will attempt to reduce the consumer cost of television programming. The government will attempt to reduce the number of foreign workers in Israel in order to create jobs for the unemployed. Competition between the various health funds will be increased in order to reduce consumer spending on health services. Child-care centers will receive additional funding in order to encourage the women's employment. The marginal tax rate will be set at 44%, a 2% reduction. The government will implement an across-the board 6.5% cut in all ministries.