ST. PAUL (AP) - Three days into the Minnesota legislative session, it's time to talk taxes.

Gov. Mark Dayton was preparing to unveil his proposal for tax relief on Thursday. It's one of many pieces of unfinished business from the 2016 legislative session, when a tax bill wasn't passed.

He and the Republican-controlled Legislature have plenty of money to argue over with a $1.4 billion budget surplus.

Dayton has put a premium on measures like child care tax credits and tuition relief while rejecting broader tax rebates he says could imperil the state's financial standing.

The Legislature won't begin assembling its own budget plans until later this spring. It will wait until after state officials give a final economic forecast in late February.