ST. PAUL -- Senate Republicans are pursuing deep tax cuts over the next two years for students, families and those on Social Security.

The almost $900 million sought in their bill released Wednesday directs over half of those breaks to individual taxes. The lowest tax bracket would shrink by over a quarter of a percent.

Republican Sen. Roger Chamberlain, of Lino Lakes, says the bill would bring tax relief to all Minnesota residents, with a special focus on rural areas and businesses.

Many of the bigger portions of the tax bill increase in cost over time, a policy decision that Gov. Mark Dayton has said he wants to avoid.

The estate tax cut, for example, would cost nearly $30 million over two years. The next two would cost over $116 million.