The front-runner for the G-O-P presidential nomination touted his new tax cut plan today during an appearance in Des Moines. Republican presidential candidate George W. Bush laid out plans for a 483-Billion dollar, five-year tax cut. Bush would reduce rates and increase the number of low-income Americans who pay no tax at all. Bush says single parents will see their taxes cut drastically.In addition, he’d reduce the so-called “marriage penalty,” establish a one-thousand dollar per child tax credit for parents and do away with the inheritance tax. Bush says his plan will remove the tollgate from the road to the middle class. Vice President Al Gore has called Bush’s plan “too risky” because it would reduce the federal government’s ability to boost education and fix the Medicare and Social Security systems.Bush rival Steve Forbes campaigns for a 17-percent “flat tax” on income. During a news conference in Des Moines, Forbes called Bush’s proposal “timid.”Forbes suggested the Bush plan rewards Bush campaign contributors by targeting so much of the tax cut to America’s wealthy.