Here in Michigan we are going to have a surplus. All education funding has been cut and infrastructure spending has been eliminated due to the recession and the weakness of the auto industry which has been the basis of the MI economy. Being an election year the politicians want to "cut taxes". The refund to the people would be about $40. The majority of the people want to fix the roads and/or help education. The surplus does not go far to restore the education cuts or the fix the roads but a tax refund buys one restaurant meal and does nothing to fix the problems. We need politicians less dependent on buying votes and more interested in doing what has to be done.