CHARLESTON, WV (WOWK) — When the West Virginia Legislature convenes next week, one of the biggest battles will be over tax cuts.

West Virginia Governor Jim Justice has already said he will propose the largest tax cut in state history, but did not give specifics. The state’s budget surplus is nearly $1 billion. One of the first item likely to be discussed is a possible rebate for everyone who paid personal property tax on their vehicles. After that, there will be talk about reducing the state’s personal income tax with some of the money from the surplus.

“We both [the House and Governor’s office], really believe we can get on a pathway of absolutely someday being able to eliminate our state income tax. wouldn’t that be something,” said Justice.

“I mean I am surprised to hear the discussion be between the senate’s tax plan and the governor’s tax plan, when there is all these unmet needs to the people of our state, right? The discussion to me needs to be fully funding and keeping promises to West Virginians,” said Kelly Allen, Executive Director for the West Virginia Center on Budget and Policy.

Some legislators are also split on the tax cuts.

“There is discussion on the house side of a 10% reduction in the personal income tax, and which is also doable. and if you get up in the 20 or 30 or 40 percent range, that’s probably not doable on the senate side,” said State Sen. Craig Blair, (R) Berkeley – Senate President.

“I hope they don’t do an ‘end around’ on the voters, ignore the will of the voters and just do a tax credit for these large out of state companies, to offset their inventory and heavy equipment tax,” said Del. Mike Pushkin, (D) Kanawha – State Party Chair.

Some critics say they state first needs to fully fund PEIA, which is the health plan for public employees and their families. There is also a critical shortage of corrections workers in the state’s prisons and jails, that might be addressed by offering a large pay increase.