DES MOINES, Iowa (AP) — Gov. Kim Reynolds says she wants to modernize Iowa’s tax code in part by reducing individual taxes, a proposal she’ll push amid budget constraints. The Republican governor provided general details of a tax plan Tuesday during her Condition of the State address at the Capitol. She added she wants to eliminate an existing provision in Iowa tax code to avoid increasing state tax revenue following changes to federal regulations.

The Republican-controlled Iowa Legislature convened Monday and will be tasked with plugging a roughly $37 million budget shortfall in the current $7.2 billion state budget. The state borrowed about $144 million last year to offset two previous budget shortfalls, and they plan to pay that back. Reynolds did say her tax proposal won’t include corporate tax cuts because of budget limitations.