MADISON, Wis. (WRN) — Republican candidate for Governor Tom Tiffany says if elected, he’ll return all of the state’s $2.3 billion surplus to taxpayers, using some of the same methods contained in the failed $1.8 billion deal between Governor Tony Evers and Republican leaders at the Capitol.

“Part of the 1.8, wasn’t it, the no taxes on tips and overtime? That could be included in there. I think there’s a couple different ways in which we could do that, including no taxes on tips and overtime, as well as the rebate. I think the Senate had a good idea in regards to the rebate, so we could return the money in ways like that,” Tiffany said.

Speaking with reporters in Madison on Tuesday, Tiffany said he’ll provide property tax relief and increased funding for K-12 schools and special education as part of his first budget as governor. Tiffany opposed the deal reached by Evers and Republicans to provide tax rebates and K-12 funding.