ST. PAUL (AP) — Democratic Gov. Mark Dayton and Republican challenger Jeff Johnson have offered different ideas for dealing with any state budget surplus and have given opposing takes on gun policy.

In a televised debate Sunday at Hamline University, Dayton said his priority for the first $100 million of any surplus would be to expand a child-care tax credit to more families. Johnson said he would use the money to assist in a broader overhaul to income, property, sales and corporate taxes.

On guns, Johnson says he won't favor adding any new restrictions to existing state law. Dayton says he favors extending background check requirements to private transactions made at gun shows. Both Dayton and Johnson say they own guns.

The final debate is scheduled for Halloween night on public television.

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