Last week we provided a quick primer on the differences between the operating budget plans put forth by the N.C. House, the N.C. Senate, and Gov. Roy Cooper, courtesy of Locke Fiscal Policy Analyst Paige Terryberry. You can watch Paige discuss the topline differences by clicking below and by reading details in her research brief.

Now it’s time to dig deeper into the details. Carolina Journal Opinion Editor Ray Nothstine has done just that. He’s looked specifically at how the House and Senate plans differ when it comes to ensuring that North Carolinians keep more of what they earn and that the tax code boosts job creation and creators.

Ray concludes that the tax relief and reform that’s in the N.C. Senate plan is superior to the plan included in the N.C. House budget. Click below to watch Ray explain why.

What happens next? Here’s what you can expect.

The budget on the House and Senate side will be reconciled, and then Cooper will make his political calculations. He’s already offered a backhanded compliment of sorts, saying, “The House budget is better than the bad Senate budget, but that doesn’t make it good.” Yet, on the important issue of tax relief, it’s clear the Senate side came out much more in favor of taxpayers.