Gov. Bill Richardson is proposing a tax rebate to help New Mexicans with rising household expenses along with a 10-day tax holiday in late November and early December.

The proposals are part of an economic relief package for New Mexicans that the governor will ask lawmakers to approve during a special legislative session, which he plans to call in September.

The governor is to outline his proposals at a news conference today. He previewed some provisions in Las Cruces on Tuesday.

Richardson proposes temporarily suspending the gross receipts tax on certain purchases from Nov. 28 through Dec. 7. The day after Thanksgiving traditionally kicks off the holiday shopping season.

Gilbert Gallegos, a spokesman for the governor, said Wednesday that the tax break would help families getting ready for the Christmas holiday and cover certain items, including clothing and some electronics such as laptop computers. The proposal is expected to cost about $1.9 million in the current budget year.

Since 2005, New Mexico has offered a three-day tax holiday on purchases of some clothing, school supplies and computers. It will be Aug. 1-3 this year.

No details of the governor's tax rebate proposal were released.

Richardson had been planning to call lawmakers back to work on health care legislation.

But Richardson said last week he's expanding the agenda of the special session to include proposals to help New Mexicans with the rising costs of gasoline, food and other household expenses.

His announcement came after a new financial forecast showed the state with a revenue windfall because of high prices for oil and natural gas.

The Democratic leader of a legislative budget committee also has called for a tax rebate. Sen. John Arthur Smith, D-Deming, says a rebate would be similar to one the state provided in 2005 because of rising energy prices.

Revenue collections are projected to be almost $400 million higher in the current budget year. Part of the surplus would be used to pay for Richardson's proposals, which he's calling a "cash assistance relief effort" or CARE package.

"While New Mexico's economy is doing well, families are struggling to make ends meet as a result of high gasoline prices," Richardson said in a statement. "My philosophy is when we have a budget surplus, we should return money to taxpayers to help them make ends meet."

According to the latest revenue report, increases in oil and natural gas revenues are offsetting weaker collections of broad-based taxes such as the gross receipts and income taxes.

In written testimony to lawmakers last week, top budget and tax officials in the Richardson administration said the main risk in the latest revenue forecast "is the chance that the national economy will fall into more than a brief and shallow recession and drag New Mexico down with the nation."