It's like Sim Budget.

Keystone Progress, a liberal public interest group, has created a computer game giving citizens the (virtual) power to balance the Pennsylvania budget. You can raise income taxes, cut spending on preschool and kindergarten programs (little kids don't vote) and even close corporate tax loopholes without any lobbyists tracking you down.

The game YouBudget -- found at www.youbudgetpa.org -- uses gold bars on the revenue side and colored flasks on the expense side. In the middle sits the deficit of $5.8 billion that has stymied state lawmakers.

Players can make the tough decisions while Republican legislative leaders and the Democratic governor continue to argue over the state budget supposed to have taken effect yesterday.

Pennsylvania is nowhere near the brink of issuing IOUs like California plans to do but if there is no budget by July 17, Gov. Ed Rendell has said state workers cannot get paid.

The easiest cuts in the virtual world are some of the hardest for the real world legislature: legislative grants for economic development known as "Walking Around Money" cost $40 million; there is also a $241 million surplus in each of the four legislative caucus' accounts.

Michael Morrill, executive director of Keystone Progress, said the Web site gives users the chance to make their own decisions on how to tax and spend.

"It's easy to get a surplus when you raise a lot of taxes," he said.

Each budget cut choice includes a box explaining what the effects will be. None are accompanied by calls to action by interest groups that come complete with talking points and lists of legislators, the real reaction to proposed cuts.

On the revenue side, Keystone Progress offers an option to close a tax loophole that allows corporations to earn untaxed profits in the state if they register as an out-of-state firm. The public interest group estimates that could equal $300 million in revenues.

Raise the income tax a little more than one-quarter of one percent and you have put more than $800 million in the coffers.

Cut work supports, such as child care for poor families, and the state saves $220 million but makes it difficult for some parents to attend job training or to keep a job. Raising the cigarette tax 10 cents a pack would bring in $61 million. A 2.5 percent tax on natural gas extracted in the state would bring in $40 million.

Cutting $170 million from public safety, according to the game, will cut corrections, juvenile rehabilitation, state police, the county courts and legal help for the poor and victims of domestic violence.

Valerie Kokal of Murrysville played yesterday. She would tax cigarettes, smokeless tobacco and natural gas extraction, increase personal income taxes, collect a small percentage of sales tax on professional services and close the corporate tax loopholes. She balanced the budget in about 15 minutes.

Mr. Morrill said someone suggested charging for parking at state parks. Another suggestions was to charge $10,000 for each speeding ticket. Some respondents suggested cutting the size of the legislature.

One suggestion came from a legislator, Mike Sturla, D-Lancaster, who suggested including House Bill 1500, which calls for towns that have disbanded their police departments and rely on the state police to pay for the state police services they receive. Mr. Sturla has said that would save the commonwealth $450 million.

Mr. Morrill said the Pennsylvania Budget and Policy Center helped Keystone Progress put together the online game using major components of the actual state budget.