Total price tag: $225 million in 2007.

Republicans argue many companies and workers are staying away from Oklahoma because of the state's high tax rate.

According to the Federation of Tax Administrators, 29 other states have an income tax rate lower than Oklahoma. At the high end, people in Vermont's top tax bracket pay 9.5 percent in state income taxes. Several states, including Texas, have no state income tax.

If the income tax rate were reduced to 4.9 percent, only 14 states -- many of which have no income tax at all -- would have a lower rate than Oklahoma.

Senate Bill 2022, which would reduce the income tax rate to 4.9 percent, is awaiting Senate action. The Senate can reject House changes and send the bill to conference, accept the changes and send the bill to the governor or not take up the bill.

But Sen. Glenn Coffee, the Senate Republican leader, said he is going to try to force a vote next week.

"I hope we get the opportunity to have an up-or-down vote on the floor," said Coffee, R-Oklahoma City.

Supporters said the cut will help attract business and grow the economy, eventually adding more money to the pool the Legislature spends each year.

"We want to provide every Oklahoman a pay raise this year in the form of a permanent tax cut," said House Speaker Todd Hiett, R-Kellyville.

Opponents argue the best way to grow the state's economy is to invest in infrastructure, health care services and education. Senate Democrats have warned that the divide is so great between House and Senate leadership, a special session might be needed to reach a budget agreement.

Sen. Johnnie Crutchfield, the budget chairman, thinks House and Senate Republicans are worrying about the fall election more than the state's long-term viability.

"Senate Democrats would rather make investments that will create a brighter future for all Oklahomans because we understand that governing is more important than political grandstanding," said Crutchfield, D-Ardmore.

Benefits swing both ways David Blatt, director of public policy for the Community Action Project in Tulsa, said tax cuts are a good sell in an election year but will not help the state in the same way investing in education, health care and infrastructure will.

A study the group released last month shows that if the income tax rate is reduced to 4.9 percent, 70 percent of the total tax cut will go to the top one-fifth of taxpayers. The study also found that the bottom one-fifth of taxpayers will receive less than 1 percent of the tax cut.

"Their tax cuts don't give money back to most people," Blatt said. "It is reckless for us to erode our revenue base with massive tax cuts that will not provide benefits to most Oklahomans."

Other tax-cut supporters think the surplus belongs to the people.

"When you have a big pile of money, you either spend it or give it back to the people who earned it," said Brandon Dutcher of the Oklahoma Council of Public Affairs. "One way or another the money will be spent, and we think it is best for the ordinary Oklahoma family to decide how to spend that money, not the government."

Dutcher said the surplus is enough to increase road funding, education and health care and still provide a sizable tax cut.

University of Central Oklahoma economics professor Mickey Hepner said tax cuts and spending increases could boost the economy. But he said investing in education and infrastructure may be more beneficial than tax cuts.

"Businesses want workers who will compete globally, and you have to have a quality education for that," he said. "And a quality education system does require resources."

Hepner said cutting taxes -- especially if the money would otherwise be spent on expanding public assistance programs -- stimulates business activity.

"Lower taxes make it easier for businesses to begin and expand," he said. "But before growth can occur, the state must have the infrastructure to support that growth."

The human cost
Debate outside the Capitol offers a diverse view of what to do with the surplus funds.

Pay raises are needed for the Corrections Department guards, who take up a monthly collection to help some younger officers pay for gasoline to get to work, Weldon said.

Mike Wester, a child welfare worker for the Department of Human Services, is married to a teacher. He said without proper investment, his grandchildren will not be able to afford health care or college and won't have top-notch job opportunities.

"It is shortsighted to not invest in the state's future," Wester said. "We are in a boom time now, why not invest where we are behind instead of giving the money away?"

Barrett said the money would not be wasted on a tax cut, concluding that most low-wage earners would benefit more from having the extra money than they would from a pay increase to teachers and city employees.

"It would be much better for us to have a cut in taxes," he said.

Contributing: Joe Wertz