Delaware
Ruth Ann Minner, Democrat
Legislature: Divided
Midterm Grade: F
more than 6 percent in real per capita terms.
Ruth Ann Minner racked up a grade of D
On the tax side, she continued her years-long
during her first term in office. Her grade this
crusade to punish smokers by raising the ciga-
year--a midterm grade for her second term--
rette tax. The legislature declined to pass that
reflects the disappearance of the fiscal disci-
tax increase but did get her to agree to a small
pline that characterized the early part of her
gross receipts tax cut. As tax revenue continues
first term when she imposed a hiring freeze on
to flow into state coffers in Delaware, it seems
all but essential government jobs and ordered
that Minner has more interest in spending it
$30 million in state agency cuts in 2002. When
than in giving some back to state taxpayers.
faced with a budget surplus in 2005, Minner
Continuing in that fashion will definitely keep
was happy to help find ways to spend most of
her in the lower ranks of this report card.
it. The first budget of her second term grew
Florida
Jeb Bush, Republican
Legislature: Republican
Final-Term Grade: C
Final Overall Grade: B
spurred largely by some big-spending schemes
Jeb Bush leaves office with a well-deserved
proposed by Bush himself, such as the grant of
reputation as one of the most aggressive tax-
$310 million in taxpayer money to the Scripps
cutting governors in the nation. He has pro-
Institute to lure it to Florida from La Jolla,
posed and signed into law a tax cut virtually
California. Real per capita general fund spend-
every year of his tenure, ranging from cuts in
ing has grown an annual average of 5 percent
property taxes to a phaseout of the intangibles
over the past two years, making Bush one of the
tax--a levy on certain financial assets like stocks
biggest spending Republican governors in this
and bonds that makes Florida's tax code hos-
report card. Bush is seen by many as an attrac-
tile to capital formation. It is the strength of his
tive candidate for higher office. He certainly
tax cutting that has sustained his grade
has a solid record on taxes. But the one glaring
through the past eight years; he received an A
question that his second-term budget record
on this report card for his first term. What has
has produced is whether he's turned into a big-
finally caused his grade to drop to a C this term
government Republican.
was explosive growth in state spending,
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