As we discussed yesterday, Wisconsin has a record state budget surplus and may be in the best financial shape in history. Now comes the hard part. What to do with that money. There seems to be some consensus among the Republican-controlled Legislature and the Democratic Governor. But what that will look like is unclear. Governor Evers has proposed a tax rebate, but Republicans prefer permanent tax cuts. Some are even floating the idea of eliminating the state’s income tax and raising the sales tax. But whatever method is used, returning it to taxpayers should be the state’s top priority. Once the record budget surplus came to light, just about everybody in state government put their hands out looking for their share. Attorney General Josh Kaul is asking for more money for his budget. He wants another $95 million in state spending for his agency, and wants to create 67 more positions in the Department of Justice. Evers wants another $2 billion for public education, and more money for the state’s higher education system. Returning this surplus money to taxpayers should be the priority. Then, if there is anything left, they can fight over how to spend it.