"What a fantastic chance for (Evers) on Tuesday to say, 'I accept the offer of legislative Republicans to be able to use the surplus they developed' for the tax cut that he wants," Vos said. "Seems like a win-win to me."

A statement from Evers spokeswoman Melissa Baldauff did not indicate the governor would be taking Republicans up on the offer.

"Governor Evers campaigned on creating a fairer tax code for working Wisconsin families and that is a promise he will keep in his budget. It's great to hear that Republicans agree with another one of the governor's good ideas to support middle-class families, however, their proposal falls short of what Gov. Evers has proposed," Baldauff said in a statement.

Baldauff argued Evers' proposal is more sustainable because the individual income tax cut is funded by capping the manufacturing and agriculture tax credit, rather than relying on a budget surplus.

Nygren said Assembly Republicans are confident state revenues will continue to grow in a manner that would continue to fund the cut.

The proposal comes days after Evers met privately with Republican lawmakers in the Assembly and Senate. Members of both parties have said they are committed to finding "common ground" as they navigate a divided government.

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