CHARLESTON, W.Va. (AP) — Bills aimed to reduce West Virginians’ income tax burden are headed to the desk of Gov. Jim Justice.

One would reduce the state personal income tax by 2%. Another would provide a tax credit to help families pay for child care. The Republican governor is expected to sign both proposals.

Cuts to the state personal income tax have been a priority for Justice, who is nearing the end of his second term as governor and running for the U.S. Senate. He signed a 21.25% tax cut into effect last year, and the tax is scheduled to drop by another 4% in the new year, per a trigger in the 2023 law that allows for further tax cuts if the state meets higher-than-anticipated revenue collections.

Justice had initially been pushing the Legislature to consider cutting the tax a further 5% but amended that proposal to a more conservative 2% cut Monday.

A 2% cut in personal income tax rates would take effect on the first day of the new year and return approximately $46 million to taxpayers. Del. Vernon Criss, the House Finance Committee chair, said he would have preferred a 5% tax cut, but an agreement couldn’t be made with the Senate to support that.

“I still think we are moving in the right direction,” he said. “That’s what we all want.”

The money to pay for the tax cut is coming from an expiring revenue bond and $27 million in savings the Justice administration said came from dissolving the former Department of Health and Human Resources into three new state agencies earlier this year.

Several Democrats spoke against the proposal, expressing concern that the Justice administration had not provided details about where the savings were coming from and how the cut could effect state programs. West Virginia has the highest per capita rate of children in foster care in the nation.

Democrat Del. Kayla Young said she’s never voted against a tax cut proposed during her time in the legislature, but the source of funding for this cut concerned her.

“I don’t feel comfortable not knowing where this money is coming from,” she said.

House Minority Leader Sean Hornbuckle said the tax cut won’t make a meaningful impact on most working-class West Virginians’ budgets — around 40 cents of savings a week, or $200 a year. He said the trigger system included in the 2023 income tax bill is a more responsible approach, and questioned why the governor was pushing a further tax cut “outside the scope of that in the 25th hour before the election.”

“The policy of it is it’s taking money away from children,” he said. “And if we’re going to do a tax cut, I would submit to this body that we — all of us — do a little bit more work and make sure that money is not going to affect children.”

Republican Del. Larry Kump of Berkeley County said he disagreed that a 2% cut wouldn’t be meaningful to families. He said he both grew up and lives in a working poor neighborhood, and has neighbors that have to make decisions between food and heat.

“Even a little bit is meaningful. A gallon of milk helps with a family,” he said. “Anything we can do to reduce the tax burden on our taxpayers is a good thing.”

A child and dependent tax credit passed by the state Legislature would allow people to receive a non-refundable credit of around $225 to apply to their taxes if they receive the federal child care tax credit, which is around $450 a year. Around 16,000 West Virginia families receive the federal child care tax credit.

The credit is expected to return around $4.2 million to state taxpayers.