For one thing, Democrats would offer no tax cuts for business, which Republicans see as fundamental to fostering economic growth.

Instead, the minority party's thrust is to improve public education with a 10 percent hike in pupil expenditures.

"We're putting kids first," said House Minority Leader Rep. Ralph Becker, adding the plan would give schools greater autonomy to spend the money.

In that, at least, the Democrats sounded almost Republican.

"We want to make the money available, then allow the school districts to spend it according to their priorities," said Minority Whip Brad King. "We would put it all in the [pupil expenditures] and allow the districts to decide how to spend it. It's time to cut some of these strings and let them make decisions at the lowest possible level."

While Republicans want to return to taxpayers a significant part of the state's record-breaking $1 billion revenue surplus, Democrats would use much of it for education and to cover an expected $32 million in federal cuts to health and human service programs and to do away with the waiting list for services for people with disabilities.

They also would support the governor's high-tech research initiatives.

Unlike Republicans, who in the House are promising $230 million or more in tax cuts, the Democrats are offering only the removal of the tax on food.

In its purest form, removing the grocery tax would translate into a $165 million cut.

But with the emphasis on education spending, King acknowledged a removal of the grocery tax might only be possible through a phase-in plan or a hike in the sales tax rate on nonfood items.

The Democrats acknowledged their proposal mirrors the Republican governor's in many ways.

"His top priority is on [cutting the] income tax. Ours is on [removing] the sales tax on food, then income tax," said King. "Beyond that, there are relatively few differences."