Following tough bipartisan criticism of his original biennial budget proposal, Gov. Mark Dayton introduced an FY 2014-15 budget totaling $37.94 billion in spending. The bottom line of the most recent Dayton budget proposal amounts to a $1.84 billion net tax increase. Essentially, Gov. Dayton has set aside most of his “tax reform” proposals, and instead is relying on two revenue sources: a new fourth tier personal income tax rate, and a cigarette tax increase.