ABORTION

GANTT - Favors legal abortion, as set out in federal Supreme Court decisions such as Roe. V. Wade, and in North Carolina law. Supports limited government funding of abortions for poor women.

HELMS - Favors banning all abortions, except those to save the mother's life. Opposes government funding of any abortions.

DEFENSE SPENDING

GANTT - Favors a strong but ``appropriate' military for post-Cold War world. Believes there will be a ``peace dividend' from the calming of tensions between the United States and Soviet Union. Favors cuts in production of the B-2 bomber, and slowing down on development of the ``Star Wars' space-based nuclear weapons defense system. Believes if there is a peace dividend, half should be used to cut the federal debt, a small portion to aid emerging democracies in Eastern Europe and the remainder, for domestic needs such as education, environment and health care.

HELMS - Opposes nearly all cuts in defense spending. Favors continued spending for ``Star Wars' and other defense programs. Says he is suspect of the Soviet Union and doesn't trust its current talk of a military slowdown. Has favored some small reductions in troops based in Europe.

ENVIRONMENT

GANTT - Supports stronger federal participation in environmental regulation, including tougher enforcement of current regulations, criminal penalties for industrial polluters and more federal spending on enforcement and cleaning up waste sites.

HELMS - Opposes most environmental legislation because he says it is too costly, would cost too many jobs and adds to the federal bureaucracy.

EDUCATION

GANTT - Supports greater role for federal government in paying for education. Has called for expansion of the Head Start program for pre-school age children. Favors federal grants and loans to academically qualified students for higher education.

HELMS - Believes education should be controlled by state and local school boards. Opposes nearly all federal education programs as too costly.

DEATH PENALTY

GANTT - Opposes the death penalty on moral and religious grounds. Favors tougher sentences for drug dealers, those who kill law enforcement officers and those who commit violent crimes.

HELMS - Favors the death penalty for drug kingpins and murderers, also tougher sentences for drug dealers and others who commit crimes.

TAXES

GANTT - Won't rule out increasing taxes as a last resort, after budget cutting, to handle the federal deficit or pay for needed new programs. Opposes increases in excise taxes, such as gasoline or cigarettes. If taxes needed, favors increase in income tax rate for the wealthy.

HELMS - Opposes any increase in taxes and favors cutting the budget. Opposes the proposed higher federal gasoline tax. However, did vote on Oct. 18 for a non-binding Senate amendment to raise income tax rate for the wealthy.

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